In the final months of 2017, Congress enacted the most expansive tax legislation in
decades,'with sweeping changes to the rules for taxing individuals and business, the …

The public misunderstands many aspects of the tax system. For example, people frequently
misunderstand how marginal tax rates work, misperceive their own average tax rates, and …

Taxing Buybacks Page 1 Taxing Buybacks Daniel J. Hemelt & Gregg D. Polskytt A recent rise in
the volume of corporate share repurchases has prompted calls for changes to the rules …

Kosseff describes a scene that seems almost quaint. The place was Washington, DC, the
year 1995. People gathered in person instead of online. Partisans" did lunch," seeking …

In many ways, the current estate tax is a zombie, neither fully alive nor fully dead. Certainly it
raises revenue. It raises far less than it did in its prime, though, the result of serious …

There is an increasing level of activity by international regulators to improve tax guidance on
the cryptoeconomy. Tax authorities have shown a clear willingness to tax staking rewards on …

PROXY TAXES: TAXING THE WRONG PERSON CAN BE THE RIGHT POLICY Page 1 PROXY
TAXES: TAXING THE WRONG PERSON CAN BE THE RIGHT POLICY Linda Sugin * Congress …

Until recently, in those circumstances where there was a valuation range with respect to a
particular asset, executors faced a choice: among estates subject to the estate tax, declaring …

For a few months in late 2017, it seemed that Republican lawmakers might fundamentally
change the taxation of personal savings for millions of Americans. Throughout the late …

A recent rise in the volume of corporate share repurchases has prompted calls for changes
to the rules governing stock buybacks. These calls for reform are animated by concerns that …