Clarifying the Capital Expensing Debate: Three Key Insights on Permanent ...
Capital expenditure expensing is a core structural feature rather than a specialized tax preference. By synchronizing tax deduction […]
Analyzing the Fiscal and Operational Impact of Proposed “No Tax ...
A new study by the Tax Foundation, Options for Reforming America’s Tax Code 3.0, details the economic, revenue, […]
Math Check: Why Tariffs Can’t Fund a $5,000 National Dividend
A proposal to send $5,000 payments to every adult U.S. citizen—funded by recent tariff hikes—faces a insurmountable mathematical […]
Why an 80% Corporate Tax Rate Fails, Even in Theory
Reuven Avi-Yonah proposes transitioning the U.S. corporate tax system toward a destination-based cash flow tax (DBCFT). While this […]
The 2026 U.S. Tax Guide: New Deductions, SALT Limits, and ...
The 2026 Tax Rules Are Here: What the OBBBA Means for Your Wallet The U.S. tax landscape has […]
Why Targeting Energy Companies with a 25% Buyback Tax Is ...
In response to shifting global energy dynamics, several U.S. lawmakers have introduced the Taxing Buybacks from Big Oil […]
Two and a Half Centuries of Evolution: Charting the Transformation ...
Just as the fabric of American society has dramatically shifted over the last 250 years, the architecture of […]
Navigating the Noise: Three Critical Questions for the New Era ...
A massive wave of corporate tax transparency regulations is hitting the global stage, courtesy of updated US accounting […]
The Global Tax Curve: Why the US Ranks #1 for ...
While many people assume the US tax code favors the wealthy, data consistently reveals a different story. A […]