Deference owed to regulations

In the past few years, we have had two US Supreme Court decisions and some from the Circuit Court of Appeals that provide some new insights ...

Examining corporate tax expenditures

Alex Engler, Executive Online Editor of Georgetown's Public Policy Review and a Master's of Public Policy student, recently shared w...

Sales Tax Issues for Remote Sellers

Rich Prem, VP Indirect Taxes and Tax Reporting for Amazon, shared a Top 10 list of issues remote sellers face . He shared it with BloombergB...

Sales Tax Policy - Tales and Trends

I'm pleased to be part of the blogging group at SalesTaxSupport.com.  I'll be posting under the theme - Sales Tax Policy - Tales and...

Senator Baucus and Tax Reform

I was pleased to be invited by one of our MST alums to be a guest blogger for her CPA firm's new blog.  My post is about Senator Baucus...

Tax rate increases and relevance to revenues and the economy

A March 2012 article in Journal of Economic Literature , by economists Saez, Slemrod, and Giertz: " The Elasticity of Taxable Income ,...

"Is this pointless?" - Question for drafting tax law changes

Sometimes tax law proposals seem to make changes that really don't make any sense if you consider the complexity they would create or th...

Court says no to affiliate nexus in Illinois

Last month, an Illinois state court ruled that Illinois' affiliate nexus law that can cause a vendor with people in the state posting ad...

Governor support of Main Street Fairness legislation

On 6/10/12, The Hill reported - " GOP governors bolster online sales tax push ," by Becker and Bogardus. This article notes that ...

SJSU MST Journal Spring 2012 issue released

I am proud to announce that the San Jose State MST journal - The Contemporary Tax Journal , continues into its second year with the release ...

Hearing on expiring tax provisions

On June 8, a House Ways and Means subcommittee held a hearing on Framework for Evaluating Certain Expiring Tax Provisions . I think that is ...

CA Prop 29 cigarette tax increase defeated

One of the statewide propositions on the June 2012 California ballot was Prop 29 to increase the cigarette excise tax by $1/pack. Per infor...

Historical observation - Gender in the tax field

I was in the law library looking for a journal that isn't online.  The rare times I'm in a physical library, I like to look at old d...

20 years after Quill decision - still waiting for a solution

I'm honored to be a guest blogger on Forbes today compliments of fellow blogger Peter Reilly who is always finding interesting aspects ...