The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...

Although it might not be obvious, tax law permeates most HR responsibilities – from paying an employee, to arranging for benefit coverages, to settling employment lawsuits, and paying pensions.

The New York Times has a predictably dismissive editorial about the latest challenges to Obamacare being argued in federal courts. One of those challenges is based on the Constitution’s Origination ...

Assisting business liquidity is a crucial part of the policy response to today’s economic crisis. While some business tax measures can be helpful, policymakers must ensure that such measures are ...

Provides a broad overview of how the Internal Revenue Code taxes corporations and compares it to other forms of doing business (i.e., proprietorships, partnerships, limited liability companies, and S ...

Politicians talk about “tax fairness,” but never about tax morality. That’s because their notion of a fair tax is really an immoral tax, for it is based on theft (some people taking money from other ...

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 ...