Trailing Nexus - Constitutional?

Let's take a break from the drama of whether we go off the fiscal cliff to look at an interesting state tax issue - trailing nexus.  Tra...

Tax reform via more obscure provisions

While recent newspaper stories tend to be focused on reducing the mortgage interest deduction, state taxes and charitable contributions, the...

Tax rates and economic growth

Recently there has been some drama around a Congressional Research Service (CRS) report issued in September 2012 that reported that a reduct...

Cutting back the state tax deduction

As lawmakers look at how to pay for keeping any of the lower tax rates that were temporarily set in place back in 2001 and 2003, they are lo...

Fiscal Cliff Infographic

The folks at nerdwallet have taken information from the CBO and Tax Policy Center and created their own Fiscal Cliff Infographic.  It's...

A Canadian's proposal to avoiding the ‘fiscal cliff’

Professor Jonathan Rhys Kesselman of Simon Fraser University in Vancouver has an article in The Globe and Mail today (12/6/12) on suggestio...

Tax Reform Possibilities of California's New Super Majority

  California's requirement for any tax increase to have a 2/3 vote of the state legislature makes tax reform difficult in California. Th...