Wednesday, June 29, 2011

A Real-World Tax-and-Spend Challenge

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Here’s a real-world public finance and administration, tax-related problem. The problem is easy to describe, and difficult to solve. Last we...
Monday, June 27, 2011

When Tax Cuts Are Part of the Problem, They Ought Not Be Part of the Solution

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On at least two occasions in the recent past, I have criticized the Congress for contributing to the expanding budget deficit and for failin...
Friday, June 24, 2011

The Tax Consequences of Being Paid to Date

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Of the thousands or tens of thousands of readers who read the Philadelphia Inquirer article, Site is Pay for Play , perhaps I am the only on...
Wednesday, June 22, 2011

The Realities of the Soda Tax Policy Debate

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As I pointed out in the update to The Broccoli and Brussel Sprouts of Taxation , Philadelphia City Council last week opted for an increase i...
Monday, June 20, 2011

Another Reason the Tax Law Needs Simplification

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The latest issue of the IRS Statistics of Income Bulletin (Vol. 30, No. 4) has some interesting information that suggests the deep flaws in...
Friday, June 17, 2011

The Broccoli and Brussel Sprouts of Taxation

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Last week, in It’s Back! The Philadelphia Soda Tax Proposal Returns , I included, among the many reasons the proposed Philadelphia soda tax ...
Wednesday, June 15, 2011

Who’s More Important in the Tax World? People or Machines?

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More than two years ago, in Just Because It Didn’t Work the First 50 Times Doesn’t Mean It Will Work Next Time , I criticized the revival of...
Monday, June 13, 2011

If Congress Says So, Don’t Blame the IRS

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At least thousands of persons were startled last week to learn that the organizations with which they are affiliated in some manner had lost...
Friday, June 10, 2011

More Criticism of Non-Tax Tax Credits

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According to this BNA Daily Tax Report story , National Taxpayer Advocate Nina Olson declared that the first-time homebuyer credit should ne...
Wednesday, June 08, 2011

Toll One Road, Overburden Others?

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According to a Monday news story , Pennsylvania’s Transportation Funding Advisory Commission is receiving reports on, taking testimony with ...
Monday, June 06, 2011

It’s Back! The Philadelphia Soda Tax Proposal Returns.

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The Philadelphia School District needs money. It needs quite a bit of money, on the order of at least half a billion dollars. If this fundin...
Friday, June 03, 2011

A Tax and Regulation Inconsistency That Might Not Be Inconsistent

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Several weeks ago, in the first of three stories summarized in Three Alarming Tax-Related Articles , I commented on a Philadelphia Inquirer ...
Wednesday, June 01, 2011

Is the Mileage-Based Road Fee So Terrible?

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The folks at The Infrastructurist passed along to me a link to No One Likes New Taxes (But How Else Will We Pay for Roads?) . This is an im...
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 ...