Stop Studying and Act!

I have a brief post about the release of the PERAB tax reform group's report, but forgot to tie it to comments I submitted via a collec...

Renewed Focus on Worker Classification

Whether a worker is an employee or independent contractor is a longstanding question. The answer results in vastly different tax consequenc...

Report from Obama's Tax Reform Panel

The report that was supposed to be issued in December 2009 by President Obama's Tax Reform Panel was released today - here (+ White Ho...

The Bagel Tax

A few stories have been published this week about New York enforcing it sales tax on certain types of food. The food of focus - bagels. When...

Do 97% of Individuals Warrant the Same Tax Cut?

A recent Rasmussen survey asked people what income category they thought they belonged to (" The Working Poor " 8/14/10). The resp...

Accountant Traits and Abnormal Passion for the Tax Law?

Something different today - in light of the start of the academic year in a few days and I know that many readers of this blog are accountan...

Do you remember the pre-2001 tax cut rules?

While it seems most people think that many of the 2001/2003 tax cuts that expire in a few months (at the end of 2010) will be renewed, it ha...

California Budget Plan and Tax Switch

The San Francisco Chronicle has an article today on the Democrats' budget plan with a significant tax change - " Experts praise st...

Process and Policy

Tax policy or tax system design should also consider the application and effects of process of enacting laws and administration of the laws....

Carbon tax recommended to President's Deficit Commission

At least one person has suggested to President Obama's Deficit Commission that a carbon tax be enacted to both reduce the deficit and ...

Chartiable contribution deduction - improving tax system equity

The federal income tax is loaded with special deductions, credits and exclusions that typically violate several principles of good tax polic...

More sales tax holidays - back to school in Oklahoma

I found a press release on the Oklahoma Senate website touting a great savings opportunity - a sales tax holiday this weekend (August 6 - 8)...