Candice Horbacz
- Federal Tax Law & IRS Updates
- August 23, 2026
- 30 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
- 20 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
- 28 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
- 26 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…
- Federal Tax Law & IRS Updates
- August 22, 2026
- 25 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
- 31 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
- 36 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
- 26 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
- 34 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.…
