Candice Horbacz
- Federal Tax Law & IRS Updates
- August 22, 2026
- 27 views
Examining America’s Tax Code: A Policymaker’s Guide to Growth-Oriented Reforms
The Tax Foundation’s new book, Options for Reforming America’s Tax Code 3.0: A Policymaker’s Guide to Tax Reform Trade-Offs, offers a comprehensive analysis of 86 different potential changes to the…
- Federal Tax Law & IRS Updates
- August 21, 2026
- 33 views
California’s Proposed Billionaire Tax Faces Barrage of Constitutional Challenges, Threatening Economic Fallout
The California Billionaire Tax Act (CBTA), slated for the November 3, 2026, ballot as Proposition 40, is poised to trigger a wave of legal battles, with legal experts warning that…
- Federal Tax Law & IRS Updates
- August 21, 2026
- 40 views
Global Tax Transparency at a Crossroads: Navigating the Divergent Landscape of Country-by-Country Reporting and New Disclosure Standards
Country-by-country reporting (CbCR), originally developed by the Organisation for Economic Co-operation and Development (OECD), mandates large multinational groups to furnish aggregate data encompassing income, profits, taxes paid, and economic activity,…
- Federal Tax Law & IRS Updates
- August 21, 2026
- 28 views
Poland’s Tax System for Individual Business Owners Plagued by "Tax Cliffs" Causing Economic Distortion
A recent analysis of Poland’s tax system for individual business owners reveals a deeply fragmented and often punitive structure, characterized by "tax cliffs" that disproportionately penalize small enterprises and distort…
- Federal Tax Law & IRS Updates
- August 21, 2026
- 27 views
Canada’s Crucial Juncture: The Imperative for Permanent Capital Cost Recovery Reform
Following Canada’s snap federal elections in the spring of 2025, the highly anticipated 2025 budget was placed on an indefinite hold. This legislative pause subsequently stalled several critical tax policies,…
- Federal Tax Law & IRS Updates
- August 21, 2026
- 35 views
The Proposed Taxation of AI Data Centers: A Deep Dive into Emerging Legislative Efforts
US companies are on the cusp of investing trillions of dollars in artificial intelligence (AI) over the coming years, a monumental shift poised to reshape global economies and technological landscapes.…
- Federal Tax Law & IRS Updates
- August 20, 2026
- 24 views
Poland’s Restrictive Tax Loss Provisions Impede Investment and Innovation, Worsening Business Environment
Poland maintains one of Europe’s most stringent approaches to corporate tax loss utilization, a policy framework that research and administrative tax data suggest is stifling investment, penalizing risk-taking, and hindering…
- Federal Tax Law & IRS Updates
- August 20, 2026
- 32 views
States Apply a Variety of Tax Treatments to Electric Vehicles
As of July 2026, a comprehensive review of state-level policies reveals a highly varied landscape of tax treatments and incentives for electric vehicles (EVs) and plug-in hybrid electric vehicles (PHEVs)…
- Federal Tax Law & IRS Updates
- August 20, 2026
- 27 views
Addressing the Looming Fiscal Crisis: Examining Tax Reform Proposals for Social Security and National Debt
The United States faces a critical juncture as public debt escalates, now standing at a substantial 101 percent of Gross Domestic Product (GDP), a figure underscored by analyses from the…
- Federal Tax Law & IRS Updates
- August 19, 2026
- 27 views
Understanding the Dual Pillars of Taxation: Rates and Bases, and Their Profound Economic Impact
When citizens and policymakers alike delve into the complexities of a nation’s fiscal architecture, the discussion often gravitates towards a single, seemingly straightforward metric: the tax rate. While undoubtedly a…
