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March 5, 2015 - 5:04 PM EST
The Use of Big Data in Auditing
by Cara Griffith
For state auditors, big data (like other types of data) could be used to better evaluate and select taxpayers for audit. While there are definite downsides to the use of big data by tax authorities, big data is here to stay and it will be interesting to watch how auditing practices change.
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March 4, 2015 - 2:50 PM EST
Voters Are Confused About the Difference Between Tax Avoidance and Evasion – Because Politicians Blur the Line
by Joseph J. Thorndike
According to a recent poll, voters in the United Kingdom don’t see a distinction between tax avoidance and tax evasion, at least not a moral one. According to a YouGov survey, 59 percent considered avoidance “unacceptable,” while only 32 percent thought it was legitimate.
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March 4, 2015 - 8:56 AM EST
Tax Incentives Cause Trouble For More Reasons Than You Might Think
by David Brunori
Tax incentives are terrible policy choices -- find out how one state’s credit program just won’t go away.
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March 3, 2015 - 1:40 PM EST
Time to Retire Income Tax Reform?
by Clint Stretch
Last week, my colleagues Marty Sullivan and Jeremy Scott wrote long blog posts on tax reform. Marty expanded the menu of possibilities and Jeremy wondered if we are asking the right questions about spending. I have a more direct approach to income tax reform: Stop talking about it.
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March 3, 2015 - 9:19 AM EST
Jeb Bush, Grover Norquist, and the Decline of the Pledge
by Jeremy Scott
On March 1 the spokeswoman for former Florida governor and 2016 Republican presidential hopeful Jeb Bush said that Bush would not sign Grover Norquist's antitax pledge. Norquist subsequently tweeted that those who didn't sign the pledge almost always raised taxes when pushed by "spenders." Does Bush's refusal signal that the antitax pledge, which as recently as 2010 seemed enshrined as a third rail of Republican politics, is losing relevance?
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March 2, 2015 - 12:41 PM EST
High Hopes for Highway Funding: A Bridge to Nowhere
by Martin A. Sullivan
Congress is talking a lot about long-term solutions to our infrastructure funding problem, but will likely only do another short-term patch.
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February 26, 2015 - 12:46 PM EST
Form 1040: An Unappreciated Work of Art
by Christopher Bergin
You might think I'm crazy, but every tax season reminds me that I think Form 1040 is a thing of beauty. It is a work of art and a brilliant one at that.
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February 5, 2015 - 8:40 AM EST
Smart Tax Reform: Parity for Passthroughs
by Robert Goulder
A recent proposal by David Kautter, partner in charge of McGladrey’s Washington National Tax office and a member of Tax Analysts' Board of Directors, would ensure that the benefits of business-only tax reform would be shared by the 90 percent of U.S. commercial enterprises that do not operate as corporations.
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September 19, 2014 - 10:07 AM EDT
Renouncing the Dogma of Surrey’s Infallibility
by Ajay Gupta
Treasury’s export of Stanley Surrey’s arm’s-length standard was perhaps the most successful case of ideological conversion in the arena of international tax policy. Even as the United States inches away from that construct, the OECD clings to it with a zeal befitting a convert. Treasury may very well have to renounce the dogma of Surrey’s infallibility before true reform in the global transfer pricing regime can take place.
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July 11, 2014 - 9:39 AM EDT
International Tax Trending
by Mindy Herzfeld
This week’s international tax highlights include Jean-Claude Juncker’s agenda for EU tax policy, changes in the IRS’ international administration, and continued assertiveness by the U.S. and other governments in pursuing tax evasion while BEPS goes into sleep mode.
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