21st Century Taxation
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skip to main | skip to sidebar 21st Century Taxation This blog by a tax professor is about tax reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiq...
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21st Century Taxation: Who uses 56-year old technology?
Who uses 56-year old technology? The IRS!! A GAO report released in May 2016 says a lot just by its title - Information Technology: Federal Agencies Need to Address Legacy Systems (GAO-16-696T; 5/...
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21st Century Taxation: The carbon tax war
The carbon tax war Well, it's not a carbon tax war yet as neither side of this issue in Congress seems to have it as their number one issue. A carbon tax aims to increase the cost of using one type...
21stcenturytaxation.blogspot.com news digest
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1 month
On March 1, the Commission on the State of U.S. Olympics & Paralympics issued a report: Passing the Torch - Modernizing Olympic, Paralympic, & Grassroots Sports in America. Per the announcement, this commission was directed by Congress to study...
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One of several features that make tax systems complicated are the numerous exceptions that pull out from taxation something that is part of the tax base for a particular type of tax. It is probably almost impossible to find any federal, state or local...
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1 month
American Opportunity Tax Credit Issues
Over the years, I have heard individuals and tax professionals raise various questions on the operation of the American Opportunity Tax Credit (AOTC at IRC 25A). This is the credit that for the past many years provides up to a $2,500 credit for each...
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2 months
Why increase the 1099 filing threshold (why increase the tax gap)?
Over the years there have been proposals to increase the filing threshold under IRC §6041 for 1099-MISC and 1099-NEC which has been $600 since 1954. But, as I've posted about before (see for example my 6/11/23 post), increasing the threshold at which...
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| Web host: | Google LLC |
| Registrar: | MarkMonitor Inc. |
| Registrant: | Google LLC |
| Updated: | June 29, 2023 |
| Expires: | July 31, 2024 |
| Created: | July 31, 2000 |
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