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How Controlled Foreign Corporation Rules Look Around the World: Japan

Japan is a country with a complex multilayer system to calculate the corporate income tax. As a consequence, the CFC income determination has evolved as a complex set of rules to complement the corporate income tax. It would be a great idea for the Japanese authorities to address a simplification of the rules to facilitate the entry of new capital investments into their economy.

Fireworks Sales Spark an Explosion of Taxes and Fees

Arguments for Wyoming’s National Retail Fairness Act Partly Based on a Misunderstanding

Beto O’Rourke’s War Tax Is a New Approach

State Throwback and Throwout Rules: A Primer

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

Van Hollen’s proposals add to the long list of Democratic Party tax proposals that attempt to both raise additional revenue from corporations and high-income households and make the tax code more progressive and “equitable.”

Texas Tackles Property Tax Concerns, Can Square Up to Margin Tax

Wisconsin Legislature Sends Budget, Marketplace Provider Bill to Governor

The Regressivity of Deductions

The Economics Behind Thin-Cap Rules