How Poland’s Restrictive Tax Treatment of Losses Penalizes Risk-Taking and Business Expansion16 min read
Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes
ResearchJuly 14, 2009July 24, 2023 Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching10 min read
ResearchJune 3, 2009July 24, 2023 Justice Souter’s Tax Opinions Show Steady Erosion of Respect for Commerce Clause7 min read
ResearchApril 6, 2009July 31, 2023 From the House That Ruth Built to the House the IRS Built15 min read
ResearchFebruary 6, 2009July 24, 2023 Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego15 min read
ResearchNovember 24, 2008July 24, 2023 Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles9 min read
