Washington, D.C. — The 2017 tax law was fundamentally flawed, increasing income inequality while putting upward pressure on the debt for little payoff. Looking ahead to the 2025 tax debate, a new ...

Fixing the excessive and expensive system of tax breaks, credits, and loopholes is key to any deficit reduction plan. Seth Hanlon suggests six principles to guide Congress’s work in this area. The ...

In a speech on Wednesday, President Donald Trump laid out four principles for tax reform. Since there's no actual tax reform bill yet, we can't say how well it will serve those principles — but the ...

However, the ten principles presented here apply to any tax system, whether national, state, county, or local. Because income taxes are more likely to violate these ten principles than taxes on other ...

In our previous columns we talked about how many investors are unaware of the existence of the Bogleheads wiki. It’s probably the most overlooked and underutilized resource of the highly successful ...

Allison Christians, the H. Heward Stikeman chair in Tax Law at McGill University, tells Tax Notes Executive Editor for Commentary Jasper Smith about her principles for writing good papers in law ...

Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that efficiency cannot override the right to a meaningful ...

Do the proposed guidelines to promote “principles-based tax planning” among Certified Public Accountants impinge on certain rights of affected individuals, including data privacy, the confidentiality ...

REPEAL ALL CORPORATE PROVISIONS OF THE TAX ACT. The idea that corporate rates were too high was always phony. Even at the old rates, the United States had one of the lower net rates of corporate ...

Last May 15, 2024, the Philippine Institute of Certified Public Accountants issued a call for public comments on the Guidelines of tax planning and related services revisions to the International Code ...