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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.

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Top News for Monday, January 18, 2021

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