
Opinions
Which Large U.S. Corporations Would Pay Biden’s 15% Minimum Tax?
By Martin A. Sullivan | 01/14/2021
Martin A. Sullivan argues that if President-elect Joe Biden’s corporate tax increases are enacted, the somewhat surprising and most likely unintended effect would be to reduce tax incentives for domestic capital formation and job creation.
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Featured News
Tax Pros Debate Later Filing Season Opening — And Closing
By William Hoffman | 01/19/2021
Tax professionals slammed the IRS’s announcement of a February 12 opening for the 2021 tax return filing season, but were split on asking for an extension of the filing deadline.
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Featured Analysis
Understanding State-Local Revenue: A Taxing Exercise
By Ronald C. Fisher | 01/11/2021
Ronald C. Fisher of Michigan State University examines various approaches to increasing tax revenue that state and local governments may take in response to the COVID-19 pandemic.
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Special Reports
CIC Services Looks to Change the Tax Controversy Landscape
By Andrew Weiner | 12/14/2020
Andrew Weiner argues that the petitioner in CIC Services, which was recently argued before the Supreme Court, presents an unconvincing case for reading the Anti-Injunction Act to allow pre-enforcement challenges to tax rulemaking, and he explains why that interpretation wouldn’t necessarily benefit taxpayers.
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Tax Notes Talk
A Closer Look at IRS Audit Selection Bias
David D. Stewart, William Hoffman, Kim Bloomquist, Ariel S. Greenblum, and Scott St. Amand | January 14
Retired IRS economist Kim Bloomquist discusses his findings of geographic – and perhaps race and class – bias in the tax agency’s selection of audits.