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Opinions

Should COVID Vaccine Makers Be Taxed for Profiting on Misery?

By Joseph J. Thorndike | 11/08/2021

Joseph J. Thorndike rejects the proposal to impose an excess profits tax on COVID-19 vaccine manufacturers, arguing that the analogy between wartime and the pandemic ignores moral and economic contexts and that the prospect of large profits motivated the manufacturers to develop the vaccines.

Featured News

New Jersey Governor Vetoes COVID-19 Business Tax Relief

By Lauren Loricchio | 11/12/2021

New Jersey's governor has vetoed a bill that would have allowed small businesses to defer the payment and remittance of some employment and business-related taxes during the pandemic, out of concern that the “proposed program sets a troubling precedent.”

Featured Analysis

Time to Update Protections for Taxpayers

By Marie Sapirie | 11/08/2021

Marie Sapirie examines how the IRS can mitigate taxpayer information disclosures by IRS-approved contractors and subcontractors, and she argues that the rules and penalties surrounding disclosure should be made more severe.

Special Reports

Sense and Sensibility and Creditability: Redefining an Income Tax ‘in the U.S. Sense’

By Robert E. Culbertson | 10/11/2021

Robert E. Culbertson argues that the foreign tax credit regulations proposed in November 2020 are inconsistent with the legislative purposes reflected in section 901 and with the statute’s long-standing interpretation.

Tax Notes Talk

The Fight Over Maryland’s Digital Advertising Tax, Part 1

David D. Stewart, Lauren Loricchio, and Young Ran "Christine" Kim | November 11

In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax.