What Five Revenue Raisers in the Options Guide Tell Us About Sound Tax Reform

The urgency of the fiscal situation cannot be overstated. The United States national debt has surpassed $34 trillion, a figure that continues to climb, driven by persistent annual deficits. The…

EU’s Windfall Tax Experiment: A Complex Balancing Act Amidst Energy Shocks and Economic Realities

The European Union finds itself once again grappling with the complex issue of windfall profit taxes as renewed geopolitical tensions in the Middle East begin to constrain global oil and…

Empowering the Next Generation: The Imperative of Comprehensive Tax Education in Personal Finance Curricula

As a new academic year commences across the nation, parents, students, and educators are navigating the evolving landscape of K-12 education. A significant development this fall is the increasing integration…

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…

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…

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…

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,…

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…

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…

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,…