…faces two related challenges. First, it is being undermined by international tax competition, including from tax havens. Second, at the very top of the income hierarchy, the income tax is…

…by taxing investment income: An introduction to mark-to-market taxation” (Sept 11, 2019).  The key to MTM taxation is that a tax is assessed annually on investments, whether or not they…

…Greg Leiserson discussed the idea of mark-to-market taxation (an idea that Ron Wyden has endorsed), in “Taxing wealth by taxing investment income: An introduction to mark-to-market taxation” (Sept 11, 2019). …

I am a recipient of the SwissInfo (SWI) news and have been for a long time. Out of southern Germany I would duck down to Switzerland to tour when I…

…in a poor performance… unless one is also a tax cutting President. In fact, tax cutting Presidents that followed other tax cutting Presidents did worse than tax cutting Presidents who…

…probably much less so than proponents of repeal would have us believe. Any tax discourages what is taxed, so labor taxes discourage labor and taxes on capital income discourage savings….

…Detail is found here: “The Corporate-Tax-10“ More: Corporate-Tax-10.pdf The main tax goal of the “Corporate Tax 10” in 2025 is to stop the corporate rate from being raised from its…

…pay considerable sales and payroll taxes even though perhaps not income tax. We did, after all, DESIGN our tax system to try to protect lower income taxpayers from paying income…

…tax has been discussed is different: they say a tax of 23%, but they calculate that rate by taking the ratio of the tax to the price plus tax–so the…

…on Fair Tax Proposal ; FAIR Tax: Huckabee’s win in Iowa requires more discussion of his tax proposals. Caron on TaxProf notes today the Wall Street Journal’s editorial on the…