The idea of performing a technical analysis to evaluate the substantive merits of a regulation is intuitively appealing. However, the cost-benefit analysis the White House requires agencies to do for ...

Prediction markets are booming, evolving from a niche activity only a few years ago to what analysts forecast could be a trillion-dollar volume per year industry. As the size of the prediction markets ...

In certain corners of the investment fund world, engineered tax minimization strategies aimed at wealthy investors are proliferating. Some fund managers are increasingly focused on creating new ...

In response to the U.S. Department of the Treasury’s proposed regulations concerning the treatment of certain refundable individual income tax credits under a 1996 law known as PRWORA, Tax Law Center ...

There has been renewed interest in understanding the many federal tax subsidies available to the fossil fuel industry since clean energy credits were significantly scaled back with passage of the One ...

Give the Department of Treasury and IRS the authority to impose minimum competency requirements for paid federal tax return preparers. Congress should ensure that all paid preparers are subject to the ...

Investment funds make questionable “stuffing” allocations that result in disproportionate allocations of gain and non-economic tax deferral for certain partners. Partnership tax rules generally ...

We recently published the report "Reaching Rock Bottom: Policy Issues With Worthless Stock Deductions," which highlights a common tax planning strategy that some corporations use to reduce their taxes ...

We will continue to monitor the Administration’s tax regulatory actions and responses to them, and update our resource on a continuing basis.

In this article, part of Democracy Journal’s summer symposium on taxes, we explain how the income tax is a landmark progressive innovation of the last century, but now faces grave threats. President ...

Members of Congress and observers across the political spectrum have criticized the Administration’s attempts to give the President, his family, and his affiliates an extraordinary release of claims ...

In a policy proposal for the Hamilton Project, we analyze a potential reform to pass-through taxation: requiring large or complex pass-through entities to pay federal income tax at the entity level, ...