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23 Feb 2022, 10:00 am by Dennis Crouch
  One of the authors (Vishnubhakat) indicated an attenuated potential financial conflict in that he owns stocks in a number of companies, including some tech companies that hold utility and/or design patents. [read post]
23 Jun 2020, 5:50 am by Kevin Kaufman
In his study on family taxation, Bittker concluded that the ideal treatment of joint and single  filers comes down to one’s assumptions about how the code should acknowledge the role of marriage and the family as a recognizable social, financial, and legal entity.[5] Avoiding the thornier questions of how the Internal Revenue Service (IRS) ought to evaluate marriage as a societal entity and parse income-earning members in a family,[6] if one accepts that married filers are simply… [read post]
30 Mar 2021, 6:51 am by Kevin Kaufman
Table of Contents Executive Summary Introduction Overview of Current Proposals — Governor Justice’s Proposal — House Republican Proposal — Senate Republican Proposal Income Tax Reductions — Economic Overview — Impact on Pass-Through Businesses — Impact on Migration and Remote Work — The Role of Reciprocal Agreements Sales Tax Changes — The Sales Tax Consensus — Rate Increase — Taxation of Professional Services Luxury Tax Excise and… [read post]