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23 Sep 2021, 2:55 am by Kevin Kaufman
This illustrates that the general determination of tax expenditures can be rather subjective—not every tax expenditure should be viewed as spending through the tax code, but instead, some may be important elements for properly structuring the tax code so that it does not distort decision-making. [read post]
28 Jul 2021, 3:50 am by Kevin Kaufman
That’s a lot, but adding $100 billion to the Sarin and Summers estimate of the current tax gap ($630 billion) does not come close to $1 trillion. [read post]
7 May 2021, 7:07 pm
Pix Credit: “Climate justice must not stop at borders” NGOs tell ECHR in landmark case  Climate change litigation before regional human rights tribunals are now entering a critical evolutionary stage. [read post]
1 Apr 2021, 11:30 am by Jamie P. Horsley
An estimated 51 CIs, 44 of them campus-based, continue to operate, down from a peak of 110 throughout the country. [read post]
17 Mar 2021, 5:55 am by Kevin Kaufman
In the second scenario, the company benefits from a 100 percent super-deduction for R&D costs. [read post]
12 Jan 2021, 12:10 pm by Kevin Kaufman
Known as the rebound effect, this impact does not fully negate the reduction in energy use thanks to higher efficiency, but it does reduce the net benefits from an environmental perspective.[20] Still, increased energy efficiency is beneficial for emissions reduction. [read post]
29 Nov 2020, 5:14 am by Simon Lester
And you know, we need to make sure that our policies, our broader economic policies, our social policies, our safety net policies, all these things are not only working in concert but that they are working towards making sure that the beneficiaries are the American people in all of the different ways that we mean the American people. (51:27) Int’l Law and the 2020 Presidential Election, Engaging the Global Economy: International Law, Trade & Investment event: Biden… [read post]
22 Jul 2020, 9:40 am by Kevin Kaufman
While sales taxes are somewhat regressive, this does not make sales tax holidays effective for providing relief to low-income individuals. [read post]
23 Jan 2020, 5:00 am by Kevin Kaufman
Key Findings A broad-based financial transaction tax (FTT)­ in the United States would be a substantial revenue source. [read post]
24 Jul 2019, 6:06 am by Kevin Kaufman
While sales taxes are somewhat regressive, this does not make sales tax holidays an effective tool for providing relief to low-income individuals. [read post]
21 Feb 2019, 4:00 am by Administrator
HCJ) In Canadian case law, two Modern philosophers–specifically, two Utilitarians–John Stuart Mill and Jeremy Bentham, are overwhelmingly the most cited. [read post]
6 Feb 2019, 6:00 am by Kevin Kaufman
Gross receipts taxes impact firms with low profit margins and high production volumes, as the tax does not account for a business’ costs of production. [read post]
5 Feb 2019, 6:00 am by Kevin Kaufman
Under current Senate rules, lawmakers can pass a spending or revenue bill with only 51 votes through a process called “reconciliation,” to avoid a possible filibuster. [read post]
28 Jan 2019, 8:18 pm
The record includes stipulations of fact made in the Pre-trial Stipulation and Order ("PTO"), over 100 trial exhibits, and testimony from one fact witness: John Schnatter. [read post]