…treaties to allocate taxing rights, and the ability of corporations to use the differences amongst tax regimes to lower their liabilities by shifting the source of their profits to low-tax…

…central result is that, because the total value of the available tax expenditures (once tax expenditures for capital income are excluded) going to high-income taxpayers is smaller than the tax…

…of tax paid as a percentage of income earned) are much much lower–enough lower so that the US counts as a tax haven on the tax rates scale. Further, the…

…when they pay less in taxes. But tax subsidies may do little or nothing to stimulate the economy or provide jobs. This CRS report suggests that tax subsidies don’t act…

…would impose a 2 percent income tax surtax on adjusted gross incomes over $250,000 and a 2 percent payroll tax paid by employers on employees’ earnings above that threshold. Under…

…60 percent, will receive an average tax cut of less than $500 for households. Tax Policy Center (TPC). Trump and Republican’s TCJA is expensive and further eroded the U.S. tax…

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…

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….