tax analysts

The Effect of Bankruptcy on State Tax Enforcement and Proceedings

Paul L. Caron
March 21, 2012 08:13

Andrew W. Swain (Indiana Office of the Attorney General), The Effect of Bankruptcy on State Tax Enforcement and Proceedings, 63 State Tax Notes 947 (Mar. 19, 2012): Business owners allegedly evading sales taxes and stealing trust money will also argue that the automatic stay prevents taxing...

When Immigration and Tax Converge

Paul L. Caron
March 20, 2012 09:05

Linda Dodd-Major (Washington, D.C.) & Paula N. Singer (Vacovec, Mayotte & Singer, Newton, MA), When Immigration and Tax Converge, 65 Tax Notes Int'l 917 (Mar. 19, 2012): Linda Dodd-Major and Paula N. Singer provide an extensive look at the confusion that exists between two important aspects of U.S....

Sullivan: Tax Reform Goals Differ for Corporate Coalitions

Paul L. Caron
March 19, 2012 10:45

Martin A. Sullivan (Tax Analysts), Tax Reform Goals Differ for Corporate Coalitions, 134 Tax Notes 1481 (Mar. 19, 2012): Martin A. Sullivan discusses how the divided interests of corporate America could create a stumbling block to corporate tax reform. When it comes to taxes, corporate America is...

Graetz: Tax Reform 1986 -- A Silver Anniversary, Not a Jubilee

Paul L. Caron
October 21, 2011 10:00

Michael J. Graetz (Columbia), Tax Reform 1986: A Silver Anniversary, Not a Jubilee, 133 Tax Notes 313 (Oct. 17, 2011): The Tax Reform Act of 1986 was an important achievement, but it has not proved lasting. Nor did it receive much public support. Many of its reforms have since been...

Johnson: Taxes, Free Expression, and Adult Entertainment

Paul L. Caron
October 19, 2011 09:00

Steve R. Johnson (Florida State), Taxes, Free Expression, and Adult Entertainment, 62 State Tax Notes 103 (Oct. 10, 2011): The interaction of morality and money produces interesting results. One manifestation is legislation in some states and proposals in others to impose higher taxes on...