Weak Income Tax Collections Pose Challenges for Some
Marc Joffe After rapid growth in 2021 and early 2022, federal and state income tax revenue collections have stalled, and,
Extraterritorial Taxation: Is It All Our Fault?
Adam N. Michel In a recent Tax Notes International article, I describe the evolution of controlled foreign corporation rules and international taxpayer
Whose Liability Is It Anyway? CBDC Edition
Nicholas Anthony An interesting issue with central bank digital currencies (CBDCs) is their status as a direct liability of the
How Do You Solve a Problem Like Maria’s? Rescind
Michael F. Cannon President Biden has proposed requiring insurers (1) to cancel short‐term health insurance plans after four months and
Seven Questions about the Trump Indictment
Walter Olson Does this prosecution seek to criminalize speech and advocacy? Nothing in the charges filed Wednesday seeks to punish
Friday Feature: izzit.org
Colleen Hroncich It’s hard to believe it’s already “back to school” season. But the displays in every store are impossible
Medicare and Social Security Are Bad Policies, Regardless
Jeffrey Miron This article appeared on Substack on August 4, 2023. Fitch has just lowered its rating of U.S. debt
Government‐Supported Family Leave Still Entails Tradeoffs
Vanessa Brown Calder Federal legislation on government‐supported paid family leave has stalled for the time being. But in the meantime,
Coups Are Just An Arms (Sale) Length Away:
Jordan Cohen American weapons aiding coups and then being dispersed to terrorists is a tale as old as time. In Niger,
Would Congress Abdicate Its Responsibility by Empowering a BRAC‐like
Romina Boccia Following the Fiscal Responsibility Act’s passage, many legislators remain rightfully concerned that the May 2023 debt limit deal