One of the loudest critics of the recent wave of corporate inversions is University of Southern California law professor Ed Kleinbard, who warns that these transactions will erode the U.S. corporate tax base because...
- The Tax Policy Blog
- Bizarre Tax Credits and Deductions
Bizarre Tax Credits and Deductions
- Exemption for income of a person 100 years or older (New Mexico)
- Deduction of fund used to maintain an "exceptional tree"—tree designated by the local county arborist advisory committee (Hawaii)
- Deduction of any settlement money provided as a person persecuted by the Ottoman Turkish Empire from 1915 to 1923 (California)
- $50 tax credit for the permanent loss of two limbs (Oregon)
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About the Tax Policy Blog
The Tax Policy Blog is the official weblog of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback. If you would like to send an e-mail to the author of a blog post, please click on that person's name to locate his or her e-mail address or visit our staff page here.