Social Media Ideas for Destination-Based Cash-Flow Tax (Dbcft)

The Destination-Based Cash Flow Tax Remains a Strong Option for US Business Tax Reform

A Destination-Based Cash Flow Tax (DBCFT) reduces the tax code’s penalty on investment, narrows its bias toward debt over equity, and removes much of the incentive to shift profits...

Even an Ideal Business Tax Base Can’t Justify an 80 Percent Business Tax Rate

There is a real danger that the well-founded admiration of expensing can slip into the belief that rates will not matter if the business tax base is correctly designed. Avi-Yonah’s...

International Tax Competitiveness Index 2026

While there are many factors that affect a country's economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can pro...

Republican Floats Package to Deter DSTs, Boost Foreign Credits

Chris Cioffi & Lauren Vella (Bloomberg Law): Republican Floats Package to Deter DSTs, Boost Foreign Credits A key Republican tax writer is floating a new package of internation...

Going Bold: Paul Ryan & Kevin Brady on Tax Reform

Ten years ago, then-Speaker Paul Ryan and Ways and Means Chairman Kevin Brady released the "Better Way" Tax Plan, the blueprint that would eventually become the Tax Cuts and Jobs A...

2026 Economics Nobel Laureate Robert Hall Helped Lay Foundation for Pro-Growth Tax Reform

Hall’s research helped economists understand how taxes distort investment decisions, while his work with Rabushka shows how to minimize those distortions. Although the US remains f...

Bloomberg Tax: Data-Center Spenders Save Billions From Depreciation Tax Break

“It’s as clear a case as you’re ever going to imagine of rewarding a company for doing something markets were already telling it to do,” said Matthew Gardner, senior fellow at the...

IMF: Taxing Cross-Border Services

In early August, the UN considered the text of an early protocol on the taxation of cross-border services, with a focus on expanded source-based taxation. A group of IMF coauthors...

Allocation and Apportionment of Foreign Source Deductions: Technical Analysis of Proposed Regulations Under Sections 250...

Department of the Treasury, Internal Revenue Service, Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, N...

Power and Tax Policy: When Does Leveraging Market Access as a Coercive Geoeconomic Tool Succeed?

While economic levers like sanctions and tariffs have long been recognized as geoeconomic tools, tax policies have rarely been considered a part of this toolkit.

Full Expensing to Be Made Permanent in Canada

On September 15th, Canada announced that full expensing for machinery, equipment, and patent rights will be made permanent and broadened from around 15 percent to two thirds of bus...

Testimony: ITEP’s Nick Johnson weighs in on revenue options for the District of Columbia

A D.C. Business Activity Tax, or BAT, meets commonly held standards for sound tax policy.

Pro Rata Share Determinations Under the One, Big, Beautiful Bill Act: Analysis of the Proposed Regulations

Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss, REG-115646-25, 91 Fed. Reg. _____ (proposed Aug. 26, 2026) The Department of the Treasury and the Internal R...

Unitary tax scheme a sure path to improved revenue from corporates

The proposed system does away with tax base manipulation, which denies countries revenues as companies game tax rules to their gain.

Expensing Concentrates the Corporate Tax Burden on Economic Profits

As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunders...

Foreign Tax Advantages after the Tax Cuts and Jobs Act

Anmol Bhandari and Ellen McGrattan (Minnesota) have a new NBER working paper, “Foreign Tax Advantages after the U.S. Tax Reform of 2017” (September 2026). Here is the abstract: We...

California OTA Rejects FTB's IRC Section 751 Partnership Sourcing Theory

In a significant development for nonresident investors and private equity structures, the California Office of Tax Appeals (OTA) held that gain attributable to IRC section 751(a) “...

CDFTA Addresses Stakeholder Questions on California’s SB 122 Software and SaaS Tax

Dyrda et al.: Global Ripple Effects of Corporate Tax Reforms

Sebastian Dyrda (Toronto, Dept. Econ.), Guangbin Hong (Michigan State, Dept. Econ.), Muhammad Ali Sajid (Toronto, Dept. Econ.) & Joseph B. Steinberg (Toronto, Dept. Econ.), Glo...

DC Fiscal Policy Institute: Five Principles for Strong DC Tax Policy

Lawmakers can use this moment to advance a more progressive and racially-just tax system by evaluating tax proposals across five dimensions: equity, adequacy and stability, simplic...

Clarke & Glogower, The Indirect Taxes

Conor Clark (Wash. U.) & Ari Glogower (Northwestern), The Indirect Taxes, 102 Notre Dame L. Rev. (forthcoming 2027) Article I of the Constitution empowers Congress to “lay and...

Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mista...

The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while rais...

Foreign Tax Credits Against the Net Investment Income Tax: A Critical Analysis of the Federal Circuit’s Decisive Rulings...

Estate of Paul Bruyea v. United States, F.4th , No. 25-1563, ECF No. 58 (Fed. Cir. Aug. 31, 2026), reversing Bruyea v. United States, 174 Fed. Cl. 238 (2024). Matthew Christ...

IDCW Payout vs Growth Option: Which Is More Tax-Efficient?

IDCW is taxed at slab rate; growth defers tax to redemption. See real rupee comparisons, TDS rules, and the Section 87A exception before choosing.