Candice Horbacz
- Federal Tax Law & IRS Updates
- September 17, 2026
- 39 views
The High-Stakes Debate Over Corporate Tax Rates: Can Base Reforms Justify an 80 Percent Levy?
A vigorous debate is unfolding among prominent tax scholars and policymakers regarding the optimal structure and rates of corporate taxation, particularly in an evolving global economic landscape. At the heart…
- Federal Tax Law & IRS Updates
- September 16, 2026
- 66 views
Deconstructing Social Security Progressivity: A Deep Dive into Benefit Distribution and Fiscal Debates
A recent editorial published by The Washington Post highlighted a statistic suggesting that 37 percent of Social Security benefits accrue to senior households with incomes exceeding $100,000, a figure presented…
- Federal Tax Law & IRS Updates
- September 16, 2026
- 95 views
New Economic Analysis Reveals Shifting Burden of US Tariffs Between Foreign Exporters and Domestic Importers
A groundbreaking new study by trade economist Caroline Freund on the tariffs implemented in the United States, particularly those under analysis for the 2023-2026 period, reveals a more nuanced distribution…
- Federal Tax Law & IRS Updates
- September 16, 2026
- 71 views
The Challenge to Digital Advertising Taxes: Maryland’s Ruling and Its Implications for Utah and Illinois
Maryland, Utah, and Illinois, despite their significant geographic and economic differences, have found common ground as early adopters of digital advertising taxes, a novel and increasingly controversial revenue stream. However,…
- Federal Tax Law & IRS Updates
- September 16, 2026
- 47 views
Canada Solidifies Economic Competitiveness with Permanent "Productivity Mega Deduction" for Capital Investments
In a landmark move poised to reshape Canada’s investment landscape, the federal government announced on September 15th that full expensing for machinery, equipment, and patent rights would be made permanent.…
- Federal Tax Law & IRS Updates
- September 16, 2026
- 50 views
Options Guide Shows the “No Tax On” Deductions Are Costly and Complex
The debate surrounding the extension of these temporary tax benefits is multifaceted, encompassing significant fiscal implications, questions of tax code complexity and neutrality, and broader economic effects. According to the…
- Federal Tax Law & IRS Updates
- September 15, 2026
- 46 views
US Section 899: A Case Study in Tax Policy as Geoeconomic Leverage and Its Nuanced Success in Global Tax Negotiations
Governments routinely employ various forms of leverage in international negotiations to influence the policies or behaviors of their counterparts. While economic instruments such as sanctions and tariffs have long been…
- Federal Tax Law & IRS Updates
- September 15, 2026
- 52 views
Navigating the New Frontier of Nicotine: States Grapple with Taxation of Oral Nicotine Pouches Amidst Public Health and Revenue Concerns
Oral nicotine pouches have rapidly emerged as a significant disruptor in the nicotine consumption landscape, offering consumers a non-combustible alternative devoid of the harmful byproducts associated with traditional cigarettes. As…
- Federal Tax Law & IRS Updates
- September 15, 2026
- 75 views
Belgian Digital Tax Proposal Sparks Debate Amidst Warnings of Economic Distortion and Trade Friction
A comprehensive analysis presented to the Belgian Finance and Budget Committee on August 31, 2026, by economist Cristina Enache, has cast a critical light on Belgium’s proposed law from May…
- Federal Tax Law & IRS Updates
- September 15, 2026
- 56 views
The Ghost of the Bit Tax: Why 1990s Internet Taxation Debate Offers Crucial Lessons for Modern AI Tax Proposals
As US investment in artificial intelligence (AI) accelerates at an unprecedented pace, a parallel surge has emerged in proposals to uniquely tax this transformative technology. These discussions echo a historical…
