TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, September 15, 2017

Tax Policy In The Trump Administration

WaPo: The GOP's War On The EITC

EITCIn this op-ed in the Washington Post, columnist Catherine Rampell comments on a proposal in the Budget Committee Report 115-240 explaining the current budget legislation.  It's a proposal to tighten up processing of tax returns claiming the Earned Income Tax Credit (ETIC).  She writes:

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September 15, 2017 in Gov't Reports, News, Tax, Tax Policy in the Trump Administration, Tax Practice And Procedure | Permalink | Comments (7)

Friday, September 8, 2017

Tax Policy In The Trump Administration

Friday, September 1, 2017

Tax Policy In The Trump Administration

Friday, August 25, 2017

Tax Policy In The Trump Administration

Friday, August 18, 2017

Tax Policy In The Trump Administration

Friday, August 11, 2017

Tax Policy In The Trump Administration

Friday, August 4, 2017

Tax Policy In The Trump Administration

Friday, July 28, 2017

Tax Policy In The Trump Administration

Thursday, July 27, 2017

Trump, Congress Reach Agreement On 'Skinny Tax Reform'

GOP Statement on Tax Reform:

Today, House Speaker Paul Ryan (R-WI), Senate Majority Leader Mitch McConnell (R-KY), Treasury Secretary Steven Mnuchin, National Economic Council Director Gary Cohn, Senate Finance Committee Chairman Orrin Hatch (R-UT), and House Ways and Means Committee Chairman Kevin Brady (R-TX) issued the following joint statement on tax reform:

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July 27, 2017 in Congressional News, Tax, Tax Policy in the Trump Administration | Permalink | Comments (3)

Friday, July 21, 2017

Tax Policy In The Trump Administration

Friday, July 14, 2017

Tax Policy In The Trump Administration

Friday, July 7, 2017

Tax Policy In The Trump Administration

Tax Reform Is Hard (#TRIH)

With the looming deadline on both the debt ceiling and the tax reconciliation bill (not to be confused with the ACHA reconciliation instructions), taxes and, hopefully, tax reform are moving to the top of the legislative agenda.   The rhetoric of tax reform is heating up.  Yesterday Paul Ryan tweeted:

Screen Shot 2017-07-06 at 9.43.05 AM

Speaker Ryan is not the only member of GOP leadership discussing tax reform.  News last week broke that Steve Bannon wants to raise the top bracket rate to a number that has ”a 4 in front of it”. So, the GOP continues to a least float the idea of substantive tax reform measures.  

I don't want to get too carried away about tax reform. Despite my optimism for "reform season," others does not seem to have the same zeal. First there is no "plan" to discuss.  Second, the House Appropriations Bill (which I wrote about at Surly) does not seem to be too keen on the chances of real reform measures.  For example, the Appropriations Bill addresses estate tax regulations and ACA penalties.  If the estate tax and the ACA are on the chopping block, then why worry about the measures in the Appropriations Bill?

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July 7, 2017 in Congressional News, Political News, Tax, Tax Analysts, Tax Policy in the Trump Administration, Tax Profs | Permalink | Comments (1)

Friday, June 30, 2017

Tax Policy In The Trump Administration

Thursday, June 29, 2017

NY Times:  The False Premise Behind GOP Tax Cuts

New York Times editorial, The False Premise Behind G.O.P. Tax Cuts:

With the Senate effort to upend Obamacare suspended for the Fourth of July holiday, there’s a chance to step back and examine the assumptions behind Republicans’ longstanding objections to the social safety net — as well as the flaws in those assumptions.

From Ronald Reagan’s invocation of a “welfare queen,” to Mitt Romney’s derision of “takers,” to the House and Senate bills to cut taxes for the rich by taking health insurance away from tens of millions of people, the premise of incessant Republican tax cutting is that the system robs the rich to lavish benefits on the poor.

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June 29, 2017 in Tax, Tax Policy in the Trump Administration | Permalink | Comments (3)

Friday, June 23, 2017

Tax Policy In The Trump Administration

Friday, June 16, 2017

Tax Policy In The Trump Administration

Wednesday, June 14, 2017

Avi-Yonah & Mazzoni:  The Trump Tax Reform Plan — Implications For Europe

Reuven S. Avi-Yonah (Michigan) & Gianluca Mazzoni (S.J.D. 2017, Michigan), The Trump Tax Reform Plan: Implications for Europe:

On April 26, 2017, the Trump administration unveiled a one page tax reform outline (the “Trump Plan”) that differs significantly from the tax reform plan proposed in June, 2016 by the House Republicans (the “House Blueprint”). The two most important changes are deleting both the cash flow element and the destination based element of the House Blueprint. These changes have significant implications for European foreign direct investment (FDI) into the US and for US FDI into Europe.

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June 14, 2017 in Tax, Tax Policy in the Trump Administration | Permalink | Comments (0)

Friday, June 9, 2017

Tax Policy In The Trump Administration

Friday, June 2, 2017

Tax Policy In The Trump Administration

Friday, May 19, 2017

Tax Policy In The Trump Administration

Friday, May 12, 2017

Tax Policy In The Trump Administration

Friday, May 5, 2017

Tax Policy In The Trump Administration

Friday, April 28, 2017

Tax Policy In The Trump Administration

Friday, April 21, 2017

Tax Policy In The Trump Administration

Saturday, April 15, 2017

Tax Policy In The Trump Administration

Friday, April 7, 2017

Tax Policy In The Trump Administration

Friday, March 24, 2017

Tax Policy In The Trump Administration

Friday, March 17, 2017

Tax Policy In The Trump Administration

Friday, March 10, 2017

Tax Policy In The Trump Administration

Friday, March 3, 2017

Tax Policy In The Trump Administration

Friday, February 24, 2017

Tax Policy In The Trump Administration

Friday, February 17, 2017

Tax Policy In The Trump Administration

Friday, February 10, 2017

Tax Policy In The Trump Administration

Friday, February 3, 2017

Tax Policy In The Trump Administration

Friday, January 27, 2017

Tax Policy In The Trump Administration

Saturday, January 21, 2017

Tax Policy In The Trump Administration

Sunday, January 15, 2017

Tax Policy In The Trump Administration

Friday, January 6, 2017

Tax Policy In The Trump Administration

Friday, December 30, 2016

Tax Policy In The Trump Administration

Friday, December 23, 2016

Tax Policy In The Trump Administration

Friday, December 9, 2016

Tax Policy In The Trump Administration

Friday, December 2, 2016

Tax Policy In The Trump Administration

Sunday, November 27, 2016

Tax Policy In The Trump Administration

Tuesday, November 22, 2016

Tax Policy In The Trump Administration

Friday, November 11, 2016

Tax Policy In The Trump Administration