Candice Horbacz
- Federal Tax Law & IRS Updates
- August 24, 2026
- 24 views
The Global Tapestry of Wealth Transfer Taxation: Navigating Estate, Inheritance, and Gift Levies
The tax rates applied to estates, inheritances, and gifts often depend on the level of familial closeness to the inheritor, as well as the specific amount of wealth to be…
- Federal Tax Law & IRS Updates
- August 24, 2026
- 30 views
How Expensing for Capital Investment Transforms Project Economics: A Case Study Approach
The Tax Foundation, utilizing its macroeconomic model, has consistently identified improvements to cost recovery as one of the most potent pro-growth policy options available. This assessment is based on the…
- Federal Tax Law & IRS Updates
- August 24, 2026
- 33 views
If Amendment 5 Passes, Lawmakers Need a Zephyr, not a Gale, to Sail Missouri to Tax Competitiveness
Understanding Amendment 5: The Core Proposal At its heart, Amendment 5 mandates a gradual phase-out of Missouri’s individual income tax. This is a significant shift, as the individual income tax…
- Federal Tax Law & IRS Updates
- August 23, 2026
- 25 views
California’s Proposed Billionaire Wealth Tax Sparks Residency Debate and Legal Challenges.
When Meta CEO Mark Zuckerberg purchased a Florida mansion in February, the timing raised eyebrows among observers familiar with California’s unfolding tax policy landscape. Many speculated that Zuckerberg had perhaps…
- Federal Tax Law & IRS Updates
- August 23, 2026
- 32 views
U.S. Treasury Records Historic Net Outflows in Customs Duties Amidst Unprecedented Tariff Refunds and Policy Turmoil.
The United States government experienced an extraordinary fiscal reversal in May and June 2026, recording net outflows in customs duties as refunds to importers significantly outstripped new collections. This unprecedented…
- Federal Tax Law & IRS Updates
- August 23, 2026
- 31 views
The Hidden Cost: Unpacking America’s State and Federal Cigarette Excise Taxes
Cigarettes stand as one of the most heavily taxed consumer products across the United States, often leaving smokers unaware of the substantial portion of their purchase price dedicated to various…
- Federal Tax Law & IRS Updates
- August 23, 2026
- 33 views
The Maryland Tax Court Strikes Down State’s Digital Advertising Tax, Mandating Refunds
In a highly anticipated decision with national implications, the Maryland Tax Court has invalidated the state’s controversial digital advertising tax, ordering the immediate repayment of five and a half years’…
- Federal Tax Law & IRS Updates
- August 22, 2026
- 22 views
Vehicle Miles Traveled Taxes Need Not Invade Drivers’ Privacy
Americans are not unreasonable to worry about an unconstitutional surveillance program under the guise of a VMT tax, but a properly designed VMT tax need not invade drivers’ privacy. This…
- Federal Tax Law & IRS Updates
- August 22, 2026
- 30 views
The Evolving Landscape of Wealth Taxation in Europe: A Deep Dive into National Approaches and Economic Debates
Net wealth taxes, defined as recurrent levies on an individual’s total assets minus liabilities, represent a distinct fiscal instrument often contrasted with traditional real property taxes. While both target wealth,…
- Federal Tax Law & IRS Updates
- August 22, 2026
- 29 views
Why Wealth Taxes Always Fail
The resurgence of interest in wealth taxation across various global jurisdictions signals a renewed focus on wealth inequality and its perceived societal impacts. From the halls of the European Commission…
