by Linda Beale Dell restructuring–all for a tax advantage? David Cay Johnston writes for Tax Analysts, in Dell’s Multiple Restructurings Aid It in Tax Avoidance (2013), about a global reorganization…

…Who do you think designs abusive tax shelters, other than tax accountants and tax attorneys? Now, in a new study by the Tax Justice Network, we see that there is…

by Linda Beale Ten tax tricks (non-rich need not apply) Back on tax day in April, Bloomberg.com ran a good story on the tax tricks the rich can use to…

…so that it would be harder for US taxpayers to evade their tax obligations by hiding their assets offshore in those jurisdictions. All this is praiseworthy, though there is still…

…wealth. Put another way – all else being equal, peoples’ incentive to avoid/evade taxes is higher when tax rates are higher, and that incentive decreases when tax rates go down….

…means a whole lot less than you think it does. They say “for the first time since…1983…outlays will exceed…annual tax revenues.” They don’t tell you that in 1983 the tax…

…could even rationalize it. You could talk about monetary policy, or, likely, you talk about fiscal policy. We were over-spending all this time, what about exchange-rate policy, what about Chinese…

…of the campaign seem almost sane. Before their humiliating loss, Republican operatives insisted that voters were coming around to support their tax cut bill. In spite of the lack of…

…daughter) and I had a longstanding joke dating back to the 1988 Michael Dukakis campaign. The ad, a short one, 30 seconds, probably, shown late in the general-election campaign, began…

…for some straight-news reporters covering the campaigns. Politico’s Annie Karni, who covers the Clinton campaign but who I mistakenly said in a recent post, covers the Sanders campaign, is a…