Use of New Technologies for Tax Administration

One of the trends I think really got underway in 2010 regarding the tax law was new and expanded uses of various technologies by the IRS and...

State lotteries as disguised taxes - and with high administrative costs

The Tax Foundation has an interesting blog post today (12/28/10) - " How Much Implicit Tax Revenue Did Lotteries Raise in FY2010 ?...

Employment Trends and the Income Tax

Part of the rationale behind "21st Century Taxation" as the title for this blog is that I think any degree of tax reform should co...

The Growing Deficit - Relevant?

The 2010 Tax Relief Act enacted December 17, 2010 ( P.L. 111-312 ) which extends tax cuts from 2001/2003 and even later, has a projected bud...

Payroll Tax Holiday Period and Other Recent Oddities

Despite some concern about the "cost" of extending the 2001/2003 tax cuts for everyone, Congress and President did so AND added so...

Boston Tea Party Anniversary

The Boston Tea Party was 237 years ago today (December 16, 1773 - see Library of Congress picture ). For years, I have thought this annivers...

Too Much Uncertainty in The Tax Law

In my last post , I listed 12 trends I discern from recent tax rulings and legislative activity with the number one trend being uncertainty....

2010 — Setting the Stage for a New Tax Era

I think there were either new or continuing activities in 2010 that indicate our federal and state tax systems will be shaped and how we wil...

Tax Considerations in Deficit Reform

Tax reform can be about more than base and rate changes and sometimes should be. For example, considerations can be given to administrative ...

Year End Tax Dramas and the State of Tax Policy

The exchange of letters between the heads of the tax-writing committees and Commissioner Shulman illustrates the unfortunate state of our f...