Monday, May 30, 2011

Free, Freedom, Fees, and Taxes

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Memorial Day is a day of commemoration that has evolved into a holiday marking the start of the summer vacation season. Though there remain ...
Friday, May 27, 2011

Tax Revenues Used for Replenishment

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It was rather startling to read the headline in this story : U.S. Allocates Record Amount for Beach Projects. A government saddled with tril...
Wednesday, May 25, 2011

In Tax, as in Life, Just One Word Can Matter

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On Sunday, as reported in this story , Senate Republican leader Mitch McConnell stated that he and his party oppose higher tax rates . Most ...
Monday, May 23, 2011

What is Income?

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In most basic federal income tax courses, students early on confront a question that has accompanied the income tax on its entire life journ...
Friday, May 20, 2011

Congressional Mis-delegation Endangers Tax Collections

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Several months ago, in The Problem with Income Tax Vehicle Credits , I criticized the Congress for burdening the IRS with administration of ...
Wednesday, May 18, 2011

Three Alarming Tax-Related Articles

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If the bad news about earthquakes, tsunamis, nuclear melt-downs, tornados, and floods aren’t enough, here are three recent articles about le...
Monday, May 16, 2011

One of the Great Mysteries of Tax Law?

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In an editorial last week in the Philadelphia Inquirer , John Sununu, writing in opposition to repealing oil company tax breaks, offered an ...
Friday, May 13, 2011

Unambiguous Tax Statute Ambiguity

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It’s time for an exploration of statutory analysis. The statute in question is a state statute, from Pennsylvania to be specific, and involv...
Wednesday, May 11, 2011

Timing, Quantifying, and Allocating User Fees

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More than three years ago, in User Fees and Costs , I shared my perception of user fees in a posting that focused on tolls. Tolls should be ...
Monday, May 09, 2011

Whether There is Money Depends on Who’s Asking

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Governor Chris Christie of New Jersey has been making a reputation for himself as a “cut taxes, cut spending” activist. His position rests o...
Friday, May 06, 2011

Motor Fuels Tax Holiday Déjà Vu

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Richard: “Hey, Monica, did you hear the good news?” Monica: “No, what?” Richard: “Legislators in New York have introduced a bill to suspend...
Wednesday, May 04, 2011

Taxes, User Fees, and, Now, Fines

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Generally, governments raise revenue either by imposing taxes or collecting user fees. There is a third source of revenue, one that has rece...
Monday, May 02, 2011

Revenue: Is It All in The Name?

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Last year, in Tax? User Fee? Does the Name Make a Difference? , I asked whether the name given to a revenue-raising system mattered, and con...
Friday, April 29, 2011

Some Tax Issues Raised by Information Hacking

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The recent news, reported by dozens of sources, including this CNN report , that a hacker managed to infiltrate Sony’s Playstation servers a...
Wednesday, April 27, 2011

Music and The Tax Brain

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Monday’s Philadelphia Inquirer brought a small item that described the results of research exploring the connection between childhood music...
Monday, April 25, 2011

Taxes, Spending, Deficits, and Irrationality

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About a year and a half ago, in Poll on Tax and Spending Illustrates Voter Inconsistency , I reacted to the results of a Quinnipiac Universi...
Friday, April 22, 2011

An Amazing Tax Double-Dip Attempt

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It’s likely that even people who are not tax professionals can answer the following question: “If taxpayer T writes a $100 check to Charity ...
Wednesday, April 20, 2011

Tax Rates or Tax Uncertainty?

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Last August, in Tax Politics and Economic Uncertainty , I agreed with the comment of Martin Regalia, chief economist of the U.S. Chamber of ...