Friday, November 19, 2010

Does Cutting Tax Expenditures = Reducing Spending?

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A reader reacted to Monday’s post, The Grand Delusion: Balancing the Federal Budget Without Tax Increases , by noting that “it seems like yo...
Wednesday, November 17, 2010

Job Creation and Tax Reductions

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The rhetoric surrounding the debate over extending the Bush tax cuts is moving from absurd to ridiculous. Advocates of extending the tax cut...
Monday, November 15, 2010

The Grand Delusion: Balancing the Federal Budget Without Tax Increases

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The debate between the choices of raising taxes or cutting spending continues, and is certain to become more intense, louder, and more confu...
Friday, November 12, 2010

Stamping Out Tax Misinformation

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It’s a long story with a simple lesson. Not only is the story long, it’s about taxes. Nonetheless, it’s worth reading. I’ve tried to shorten...
Wednesday, November 10, 2010

And So Now Philadelphia Listens?

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Several months ago, in A Tax on Blog Writing or on Blog Business? , I reacted to the news that Philadelphia was subjecting bloggers to its ...
Monday, November 08, 2010

Life for My Proposed Marcellus Shale User Fee?

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More than a month ago, in Tax? User Fee? Does the Name Make a Difference? , I suggested that a key to breaking the stalemate in the Pennsylv...
Saturday, November 06, 2010

The Horror of Halloween Widens

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Last Wednesday, in The Horror of Halloween? , I noted that I was shocked, and certainly not treated, when a small girl whom I did not recogn...
Friday, November 05, 2010

Taxes and Religion: A Totally Different Perspective

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No, this isn’t a post about the tax-exempt status of religious institutions. It’s not a post about the relationship between theological prin...
Wednesday, November 03, 2010

The Horror of Halloween?

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For me, Halloween started when, during an afternoon conversation with my neighbor, he asked me if I was planning to hand out candy this year...
Monday, November 01, 2010

Could Tax Law Professors Be More “Tax Return Hands-On” Than Tax Practitioners?

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Thanks to an item on Paul Caron’s TaxProf blog , I found myself reading a Time Magazine article , “Why $1,700 Means Joel Stein is Rich.” The...
Sunday, October 31, 2010

Happy Halloween: Revenue Department Scares Kids Into Abandoning Pumpkin Sales

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It’s Halloween! It’s a frightening time of the year. Actually, considering how frightening the world has become for the rest of the year, le...
Friday, October 29, 2010

Juggling Tax Return Due Dates

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The American Institute of CPAs (AICPA) has forwarded to the Congress a proposal to alleviate the procedural challenges posed by the current...
Wednesday, October 27, 2010

Yet More Reasons to Prefer User Fees

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Earlier this month, in Better to Tax Gross Receipts, Net Income, or a Combination? , I revisited the question of whether, and if so, how, th...
Monday, October 25, 2010

Giving Up on Taxes = Surrendering Taxpayer Rights?

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A week ago Friday, in Polls, Education, Taxes, and User Fees , I lamented the fact that the Pennsylvania legislature and the state’s governo...
Friday, October 22, 2010

Tax Law as Subterfuge: Best Use Valuation v. Current Market Valuation

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An article in Sunday’s Philadelphia Inquirer asked an important question with its headline: More taxes on worn buildings, vacant land? The ...
Wednesday, October 20, 2010

Gross Income from Finding Things

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One of my favorite classes in the basic federal income tax course is the one that deals with the tax treatment of items that a person finds....
Monday, October 18, 2010

IRS Decides Not to Follow Tax Court Decisions That It Won

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An unusual event has occurred in the tax world. The IRS issued Revenue Ruling 2010-25 . The issuance of a Revenue Ruling, though something t...
Friday, October 15, 2010

Polls, Education, Taxes, and User Fees

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Efforts by the Pennsylvania legislature to deal with proposals to tax Marcellus Shale natural gas have, to borrow from the headline of this ...
Wednesday, October 13, 2010

Tax Return Preparer Regulation: What About Attorneys and CPAs?

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A recent opinion piece with respect to IRS regulation of tax return preparers, which came to my attention thanks to Paul Caron’s TaxProf Bl...