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Artificial Intelligence And The U.N.'s Global Tax Reform

Artificial Intelligence And The U.N.'s Global Tax Reform
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Honey, I Shrunk The Tax Base: The Decline In Taxable Shareholders

Robert Goulder, Steve Rosenthal of the Urban-Brookings Tax Policy Center, and Livia Mucciolo discuss updated data from the policy center that shows a decreasing shareholder tax base, and how that could affect tax policy. ....

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Modernizing The IRS Through The Inflation Reduction Act

Modernizing The IRS Through The Inflation Reduction Act
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Taxing Billionaire Borrowing: A New Kind Of Wealth Tax?

Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets. ....

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Moore 2.0? Analyzing Altria Group Inc. V. United States

Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the case’s similarities to Moore. ....

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