Those Who Do Not Pay Income Tax - The Wrong Focus

It surprises and shocks me to hear continually that 46% or 47% of individual do not pay any income tax. While there are a few high income in...

Capital gains - what should the rate be?

Last week (9/20/12), the House and Senate tax-writing committees held a joint hearing - Tax Reform and the Tax Treatment of Capital Gains . ...

Expiring provisions by the numbers

Data from the White House We hear a lot about expiring tax cuts. That would be cuts enacted in 2001 and 2003 that were to expire at the end ...

Sales and Use Tax Collection Issues

A recent article (9/1/12) in a Tennessee paper - " Politicians among online tax scofflaws - Amazon shoppers supposed to voluntarily pa...

A bit of nexus history - 1967 versus 1991 versus 2012 technology

In preparing for a presentation on the Quill case (which is today (!) at 3 pm Eastern), I had the opportunity and need to reread the lower ...

Back to School: Sales Tax Nexus Lessons

No doubt, it is not always clear whether a seller has a physical presence in a state and must therefore collect sales tax from customers in ...

Approach and language for expiring tax cuts

It seems somewhat surprising that the talk about the tax cuts that expire at 12/31/12 seems to ignore the following: Do we know what "t...