Candice Horbacz
- Federal Tax Law & IRS Updates
- July 23, 2026
- 35 views
Digital Services Taxes Threaten Global Digital Economy Through Insidious Tax Pyramiding, Penalizing Innovation and Specialization.
The modern global economy is fundamentally interconnected, allowing a small bed and breakfast owner in rural France to connect with a traveler from across the globe, or an artisanal ceramicist…
- Federal Tax Law & IRS Updates
- July 23, 2026
- 44 views
Global R&D Tax Subsidies Show Stark Disparities, Fueling Innovation Race and Policy Debate
The landscape of research and development (R&D) tax subsidies for large profitable firms reveals a profound divergence among nations, with implied tax subsidy rates oscillating dramatically from a mere 1…
- Federal Tax Law & IRS Updates
- July 21, 2026
- 38 views
Global Debate Ignites Over WHO’s Tobacco Tax Target: Economists Question Efficacy of Price-Based Incidence in Public Health Policy
The World Health Organization’s (WHO) increasing advocacy for a specific tax share of retail price as a primary policy target for excise taxes, particularly its recommendation that tobacco taxes account…
- Federal Tax Law & IRS Updates
- July 21, 2026
- 40 views
The Hidden Cost of Digital Taxes: How Targeting ‘Big Tech’ Could Impact Every Consumer
Across the United States, a discernible shift in state-level taxation strategy is underway, with policymakers increasingly turning their attention to data processing and businesses’ digital services as potential new revenue…
- Federal Tax Law & IRS Updates
- July 21, 2026
- 46 views
Sales Tax Holidays Proliferate Across States Despite Economic Scrutiny
Sales tax holidays, designated periods when select goods or services are exempted from state (and sometimes local) sales taxes, continue to be a politically popular phenomenon across the United States.…
- Federal Tax Law & IRS Updates
- July 20, 2026
- 50 views
Navigating the US R&D Tax Divide: Implications for American Innovation and Global Competitiveness
The United States tax code’s differential treatment of research and development (R&D) expenditures is a critical determinant of where, how, and whether American companies choose to innovate and invest. This…
- Federal Tax Law & IRS Updates
- July 20, 2026
- 35 views
Europe Leads Global Charge with Diverse Carbon Pricing Mechanisms to Combat Climate Change
In a concerted global effort to mitigate the escalating impacts of climate change, a growing number of nations have embraced a spectrum of policy instruments aimed at curtailing carbon emissions.…
- Federal Tax Law & IRS Updates
- July 20, 2026
- 38 views
EU Tax Omnibus Proposal Seeks Landmark Simplification to Boost Single Market Competitiveness and Investment
The European Union’s ambitious Tax Omnibus proposal represents a pivotal move to modernize and streamline the bloc’s intricate direct taxation framework, which has long been characterized by complexity, obsolescence, and…
- Federal Tax Law & IRS Updates
- July 20, 2026
- 37 views
The 250-Year Evolution of the U.S. Federal Tax System: From Tariffs to a Progressive Income Tax
The landscape of American taxation has undergone a profound transformation over the past two and a half centuries, mirroring the nation’s own growth from a nascent republic to a global…
- Federal Tax Law & IRS Updates
- July 19, 2026
- 38 views
North American Trade at a Crossroads: USMCA’s Crucial 2026 Review Looms Amidst Calls for Stability and Renegotiation Threats
As the United States, Mexico, and Canada approach the first formal review deadline for the US-Mexico-Canada Agreement (USMCA) this July, policymakers face a straightforward choice that could define the economic…
