Tariffs by Another Name: How Discriminatory Taxes on Cross-Border Services Threaten America’s Export Edge44 min read
Testimony: The Impact of the 2025 Reconciliation Law’s Tax Changes on Small Businesses and Lessons for Future Tax Reform
ResearchDecember 1, 1994July 24, 2023 Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution?1 min read
ResearchSeptember 1, 1994July 24, 2023 Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner’s Study3 min read
ResearchJanuary 14, 1994July 24, 2023 A Critical Analysis of the Taxation of Business Hedging and the Case for Comprehensive Congressional Legislation4 min read
