…the changes. If you eliminate the estate tax, you will give tax cuts to the ultra wealthy and NO tax relief to the working middle class or lower income taxpayers….

…shelters or otherwise mislead taxpayers about expected results. Tax strategy patents encumber the ability of taxpayers and their advisors to use the tax law freely, interfering with the voluntary tax…

…arguments–that the estate tax is a “tax on your right to transfer property at your death.” (of course, isn’t it really a tax on the ability of heirs to receive…

…25% rate and a territorial tax system that would cut corporate tax revenues even further. The Joint Tax Committee has noted that cutting all the loopholes in a base-broadening attempt…

…off $10 billion from them all, you could set each homeless person with ~$13000. A foundation for a while. People in California population complain about taxes. If I look at…

…calculated by adjusting income then applying the tax function. The almost universal conflation of the marginal tax rate and the marginal benefit to the taxpayer of a tax expenditure is…

…that could be used to offset gains from other sources, thus reducing taxable income and tax liabilities and (ii) shifting profits to a Luxembourg shell company. Marriott’s effective tax rate…

…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). …

…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…