The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
Allison Christians, the H. Heward Stikeman chair in Tax Law at McGill University, tells Tax Notes Executive Editor for Commentary Jasper Smith about her principles for writing good papers in law ...
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Although it might not be obvious, tax law permeates most HR responsibilities – from paying an employee, to arranging for benefit coverages, to settling employment lawsuits, and paying pensions.
The power to tax is the most ubiquitous of all government powers. It reaches directly or indirectly to all classes of people, all industries, all elements of society. Taxes always place at least some ...
On Sept. 27, 2017, the Trump administration and Republican congressional leaders issued a nine-page outline on tax reform titled a “Unified Framework for Fixing Our Broken Tax Code.” At the start of ...
"Don't tax you, don't tax me, tax the guy behind the tree" is one of those useful aphorisms of government that describes, in a few words, the organizing principle behind the tremendous scrum of tax ...
In a speech on Wednesday, President Donald Trump laid out four principles for tax reform. Since there's no actual tax reform bill yet, we can't say how well it will serve those principles — but the ...