Candice Horbacz
- Federal Tax Law & IRS Updates
- September 11, 2026
- 34 views
The True State of Labor’s Share: A Deeper Dive Beyond Conventional Metrics
For years, economists, journalists, and policymakers have pointed to a specific labor share of income series from the Bureau of Labor Statistics (BLS) as a primary indicator that capital is…
- Federal Tax Law & IRS Updates
- September 11, 2026
- 35 views
Modernizing Digital Asset Taxation: House Ways and Means Committee Proposes Comprehensive Reforms Amidst Mainstream Adoption
Investment in digital assets, long thought of as a niche interest reserved for enthusiasts, has definitively broken into the mainstream. By 2026, approximately one in five US adults reports being…
- Federal Tax Law & IRS Updates
- September 11, 2026
- 32 views
A Decade Since "A Better Way": Reflecting on the Blueprint for America’s Largest Tax Overhaul in 30 Years
Ten years ago, a pivotal moment in American fiscal policy unfolded with the release of the "Better Way" Tax Plan by then-Speaker Paul Ryan and Ways and Means Chairman Kevin…
- Federal Tax Law & IRS Updates
- September 10, 2026
- 30 views
President Trump Proposes $5,000 Dividend Payments Amid Fiscal Concerns at Republican National Convention
At the Republican National Convention held in Dallas, President Trump made a significant electoral promise, vowing to distribute $5,000 to every adult citizen in the United States. This substantial payment,…
- Federal Tax Law & IRS Updates
- September 10, 2026
- 30 views
Comprehensive Analysis Reveals Destination-Based Cash Flow Tax as a Potent Catalyst for Economic Growth and Deficit Reduction
The ongoing quest to modernize America’s tax system, often plagued by complex trade-offs between economic growth and revenue generation, has highlighted a rare convergence in certain reform proposals. Among the…
- Federal Tax Law & IRS Updates
- September 10, 2026
- 29 views
The Invisible Burden: Unpacking "Jock Taxes" and the Broader Implications of Nonresident Income Taxation
There’s something you and I have in common with Patrick Mahomes, Bijan Robinson, Puka Nacua, and Jalen Carter. When NFL players travel for away games this year and owe so-called…
- Federal Tax Law & IRS Updates
- September 9, 2026
- 31 views
Reimagining Corporate Taxation: The Debate Over an 80 Percent Rate Amidst Base Reforms
A forthcoming article in the Tax Law Review, titled “Taxation and Deglobalization,” by prominent legal scholar Reuven Avi-Yonah, posits a radical rethinking of corporate taxation. Avi-Yonah argues that with specific,…
- Federal Tax Law & IRS Updates
- September 9, 2026
- 32 views
Deconstructing Social Security’s Progressivity: A Rebuttal to Misleading Statistics Amidst Solvency Concerns
In a recent editorial, The Washington Post published a statistic asserting that 37 percent of Social Security benefits accrue to senior households with incomes exceeding $100,000, a figure presented to…
- Federal Tax Law & IRS Updates
- September 9, 2026
- 33 views
Exporters Bore More of the 2025 Tariffs Than Earlier Estimates
This finding challenges the prevailing view from numerous other studies, which have largely indicated a nearly complete pass-through of tariff costs to US importers. The research, which analyzed detailed import…
- Federal Tax Law & IRS Updates
- September 8, 2026
- 33 views
Maryland’s Digital Ad Tax Overturned, Posing Significant Legal Hurdles for Similar Legislation in Utah and Illinois
A Maryland Tax Court ruling has struck down the state’s pioneering digital advertising tax, creating a critical precedent that casts a long shadow over similar legislation in Utah and prospective…
