Tax Simplification in the UK

In looking for the United Kingdom Treasury Department's report on the patent box approach to incentivizing innovation (more on that late...

Tax refunds on debit cards - good idea?

A few states are using bank debit cards to issue tax refunds if a taxpayer does not request that the refund be issued as a check or direct d...

Tax Reform in December 2012?

Source: Treasury's Flickr page At February 24, 2012, interview on CNBC, Treasury Secretary Geithner suggested, in a somewhat obtuse way,...

Policy & Internet - Internet Taxation Issue

The Policy & Internet journal , just released a special issue on Internet Taxation.  This online journal is published by the Policy Stu...

President Obama's Budget Proposals and Corporations

On February 13, President Obama released his proposed budget for fiscal year 2013 and the “ Green Book ” of revenue proposals. The budge...

California Assembly Hearing on Tax Expenditures

Today (February 22), the California Assembly Committee on Revenue & Taxation and the Committee on Accountability and Administrative Revi...

Complexity of the "Buffett Rule"

In September 2011, President Obama introduced the "Buffet Rule" as one of his five tax principles. It was part of his report - Liv...