The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...

"Don't tax you, don't tax me, tax the guy behind the tree" is one of those useful aphorisms of government that describes, in a few words, the organizing principle behind the tremendous scrum of tax ...

The power to tax is the most ubiquitous of all government powers. It reaches directly or indirectly to all classes of people, all industries, all elements of society. Taxes always place at least some ...

Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...

On Sept. 27, 2017, the Trump administration and Republican congressional leaders issued a nine-page outline on tax reform titled a “Unified Framework for Fixing Our Broken Tax Code.” At the start of ...

Provides a broad overview of how the Internal Revenue Code taxes corporations and compares it to other forms of doing business (i.e., proprietorships, partnerships, limited liability companies, and S ...