Tax Policy In The Trump Administration

• Henry Aaron (Brookings Institution), To Reduce Inequality, Tax Inheritances
• Bloomberg News, Carried Interest Tax Rules Slated for 2020, Official Says
• Bloomberg News, Charles Schwab Joins Chorus of Billionaires Opposing Wealth Tax
• Bloomberg Opinion (Noah Smith), France Tried Soaking the Rich. It Didn’t Go Well.
• Business Insider, Here's How Much Smaller the Top 11 Billionaires' Fortunes Would've Been If Bernie Sanders' or Elizabeth Warren's Proposed Wealth Taxes Had Been Around Since 1982

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Tax Policy In The Trump Administration

• Bloomberg News, Democrats Worried Over Wealth Tax Design Other Plans to Tax the Rich
• Bloomberg News, IRS Auditors are Watching Companies That Owe Offshore Profit Tax
• Bloomberg News, Taxing the Ultra-Wealthy Forces Democrats to Get Creative
• Bloomberg News, Warren’s Wealth Tax Could Drive Billionaires to Funds She Hates
• Bloomberg Opinion (Brian Chappatta), Could Canceling Student Loans Be a Tax Cut 2.0?

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Tax Policy In The Trump Administration

• American Enterprise Institute (Eric Toder), The Tax Cuts and Jobs Act Reduced Tax Expenditures But By Much Less Than the 1986 Tax Reform Act
• American Enterprise Institute (Tyler Evilsizer), Moving From a Debt-Busting Tax Cut to Pro-Growth Tax Reform
• The Atlantic, Trump’s Tax Cuts Didn’t Work 
• Bloomberg News, Congress’ Budget Team Can’t Tell if Tax Cuts Caused Revenue Drop
• Bloomberg News, GOP Senator Seeks to Tax Scholarships of Athletes With Endorsements

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Tax Policy In The Trump Administration

• American Enterprise Institute, Where Do We Go From Here?
• Axios, Mitt Romney Opposes Cutting Capital Gains Tax Rate for the Rich
• Bloomberg News, Democrats Find Few Republican Allies to Dull Sting of SALT Tax
• Bloomberg News, Taxing the Rich to Fund Welfare Is the Nobel Winner’s Growth Mantra
• Bloomberg Opinion (Noah Smith), How to Tax Tech Monopolies

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Tax Policy In The Trump Administration

• American Enterprise Institute (Dhammika Dharmapala (Chicago)), The Consequences of the Tax Cuts and Jobs Act’s International Provisions: The Early Empirical Evidence
• American Enterprise Institute (Alan Viard), The Misdirected Debate About the Corporate Tax Cut
• American Enterprise Institute (Kimberly Clausing (Reed College), The Tax Cuts and Jobs Act Was Never About Workers
• Bloomberg News, Brain Behind Wealth Tax Makes New Case for Soaking Billionaires
• Bloomberg News, Summers Lambasts Warren, Sanders Plans to Tax Wealth of the Rich

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Tax Policy In The Trump Administration

• American Enterprise Institute (William Gale), A Fixable Mistake: The Tax Cuts and Jobs Act
• American Enterprise Institute (Alex Brill), Pro-family Tax Policy: The case of the Tax Cuts and Jobs Act
• American Enterprise Institute (Len Burman), The Pro-Growth Argument for Progressive Tax Reform That Was Missing from TCJA
• American Enterprise Institute (Greg Leiserson), A Regressive, Deficit-Financed Tax Cut Is Not What the United States Needed
• American Enterprise Institute (R. Glenn Hubbard), The Tax Cuts and Jobs Act and investment: Progress, not perfection

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Tax Policy In The Trump Administration

• American Prospect, How a Wealth Tax Would Increase—Not Decrease—Investment
• Bloomberg News, Here’s How Much More Democrat Candidates Would Pay Under Their Own Tax Plans
• Center for American Progress, Trump’s Corporate Tax Cut Is Not Trickling Down
• Center on Budget and Policy Priorities, State “Mansion Taxes” on Very Expensive Homes
• Common Dreams, 'Off by $1 Trillion,' Say Progressives on Two-Year Anniversary of Mnuchin Claim Trump Tax Cuts Would Slash Deficit

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Tax Policy In The Trump Administration

• American Enterprise Institute, Don’t Give Up on the Tax Cuts and Jobs Act Just Yet
• American Enterprise Institute, ‘Not Much’: What Macroeconomic Data Say About the Impact of the Tax Cuts and Jobs Act
• Bloomberg News, Tax Cut 2.0 Looks Different to Trump Than to GOP Lawmakers
• Bloomberg News, Wealth Tax Would Be a Pain for the IRS and a Boon for Appraisers
• Bloomberg Opinion, Bill Gates Is Right to Support a Wealth Tax

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Tax Policy In The Trump Administration

• Accounting Today, International Tax Reform in the TCJA Brings New Complications
• Bloomberg News, Richest Would Have Lost Half Their Wealth Under Elizabeth Warren’s Tax Plan
• Bloomberg News, Tax Break for Blighted Areas May Help Billionaire Art Collectors
• Bloomberg Opinion, Taxing Robots Is a Great Way to Make People Poor
• Bloomberg Tax, Digital Tax Plan May Prompt Need for New Global Referee

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Tax Policy In The Trump Administration

• American Prospect, The Republican War on the Capital Gains Tax
• Bloomberg News, Warren Says Wealth Tax Plan Isn't a Cranky Idea
• Bloomberg Opinion, The Holes in Warren’s Wealth Tax Can’t Be Plugged
• Bloomberg Tax, Capital Gains Tax Shift Backers Shake Off Legal Concerns
• Bloomberg Tax, Chicago Reaps Revenue Bonanza With Cloud Computing Tax

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Tax Policy In The Trump Administration

• Bloomberg News, Macron Says Deal Struck With U.S. on Taxing Tech Giants
• Bloomberg, Trump Signals Support for Cruz’s Push to Index Capital Gains Tax
• Business Insider, Trump's Tax Cuts Were Mostly a Big Waste of Money, But They Also Included One Idea That Just Might Help Rebuild Forgotten Parts of America
• Forbes, Here’s Why Congress Should End Tax Extenders
• The Hill, Trump Says He Will Approve 'Major Middle Income Tax Cut' If GOP Wins House, Senate in 2020

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Tax Policy In The Trump Administration

• Bloomberg News, Google, Facebook Unite With Trump to Protest French Tech Tax
• Bloomberg News, Trump Says He Can Order Capital Gains Tax Break Without Congress
• Bloomberg News, Trump Says He’s Not Planning ‘Elitist’ Capital Gains Tax Break
• Bloomberg News, White House Dismisses Payroll Tax Cuts as Slowdown Prevention
• Bloomberg Opinion, Trump’s Tax Cut Could Work for Democrats, Too

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Tax Policy In The Trump Administration

• Bloomberg News, Apple, EU Set for September Showdown Over Record Tax Bill
• Bloomberg Opinion, Trump’s Wine War Is Giving Macron a Headache
• Bloomberg Tax, Facebook Must ‘Reengineer’ to Comply With French Digital Tax
• Bloomberg Tax, New York City’s Tax Grab on Foreign Income Called Unfair Outlier
• Bloomberg Tax, U.S. Plotting Strategy to Strike Back at French Digital Services Tax

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Tax Policy In The Trump Administration

• Bloomberg News, Companies Use Borrowed Billions to Buy Back Stock, Not to Invest
• Bloomberg News, Trump’s Corporate Tax Cuts Fail to Boost Investment, IMF Analysis Finds
• Bloomberg Tax, Could the White House Get Creative, Fix Tax Law’s Retail Glitch?
• Bloomberg Tax, Google, Facebook, Apple Weigh in on Altera Tax Case
• Bloomberg Tax, IRS Pushback on SALT Workarounds Worries Connecticut Tax Pros

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Tax Policy In The Trump Administration

• Bloomberg News, Cruz Pushes Mnuchin for Quick Action on Capital Gains Tax Break
• Bloomberg News, Crypto Tax Avoiders Face IRS Roulette: Fess Up or Try to Hide
• Bloomberg News, Democrats Part Ways on Middle-Class Tax Hike in Medicare for All
• Bloomberg News, Kamala Harris Wants to Undo Democrats’ Favorite Part of the GOP Tax Law
• Bloomberg News, Tesla to Pay China $323 Million a Year in Tax for Factory Site

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Tax Policy In The Trump Administration

• Above the Law, Blue States Get Salty Over Trump Plan To Screw Them On SALT: The ACELA Corridor Bites Back!
• Bloomberg Editorial, France’s Tech Tax Is Wrong. So Is Trump’s Response.
• Bloomberg Law, New York, New Jersey Pursue Another Battle in SALT Deduction War
• Bloomberg News, Mnuchin Says ‘No Commitment’ on Possible Capital Gains Tax Break
• Bloomberg News, How ‘Digital Tax’ Plans in Europe Hit U.S. Tech

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Tax Policy In The Trump Administration

• Bloomberg News, Democratic Senator Brown Attacks Trump Capital Gains Tax Cut Bid
• Bloomberg News, Making Trump’s Tax Cuts Permanent Would Cost Nearly $920 Billion
• Bloomberg News, France to Tax Facebook, Google In Spite of U.S. Trade Threat
• Bloomberg News, Small Business Tax Credit Floated to Boost $15 Minimum Wage Bill
• Bloomberg News, U.S. Investigates France's Plan to Impose a Tax on Tech Giants

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Tax Policy In The Trump Administration

• Americans for Tax Fairness, Unions, Policy Groups Urge Congress to Investigate Failed Promises of Trump-GOP Tax Cuts
• BBC, Young, Mega-Rich — And Demanding to Pay More Tax
• Bloomberg Businessweek, Sun, Sand, and the $1.5 Trillion Dark Offshore Economy
• Bloomberg News, Bernie Sanders Predicts His $10,000 Tax Hike Will Save You Money. Watch the Fine Print
• Bloomberg Tax, Horse Racing Tax Credit Backers Not Deterred by House Setback

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Tax Policy In The Trump Administration

• Bloomberg Law, Private Equity Firms May Eye Offshore Investing Under 'GILTI' Relief
• Bloomberg News, Democrats Eye the Next Repeal and Replace: Trump's Tax Law
• Bloomberg News, High Tax States Are Practicing Financial Destruction
• Bloomberg News, On Cue, Wall Street Challenges Bernie Sanders's Trading Tax Plan
• Bloomberg News, Wealth Tax

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Tax Policy In The Trump Administration

• Bloomberg Law, Taxpayer Advocate Service 'Drowning' in Cases, Causing Delays
• Bloomberg Law, Treasury Still Weighing Options on Opportunity Zone Guidance
• Bloomberg Law, Trump’s Tax Cuts Could Die the Hard Way: A Little at a Time
• Bloomberg Law, A Year After ‘Wayfair,’ Revenue Uncertain, Legal Issues Coming
• Bloomberg News, The Case for a Financial Transaction Tax

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Tax Policy In The Trump Administration

• Bloomberg News, Congress May Kill Some Hated Special-Interest Tax Breaks for Good This Year
• Bloomberg News, A Failed Trump Golf Course Turned Into a Dilapidated New York State Park
• Bloomberg News, It’s Over: States Lose Fight Against SALT Deduction Cap
• Bloomberg News, U.S. Budget Gap Balloons to $739 Billion Despite Tariff Revenue
• Bloomberg News, U.S. Slow-Walks Digital Tax Talks, Hoping to Wear Down Allies
• Bloomberg Tax, Debt Still Holds Allure for Companies Despite Tax Law Restriction

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Tax Policy In The Trump Administration

• Bloomberg Law, Trump’s Tariffs Have Wiped Out Most Families’ Tax Cut Gains
• Bloomberg News, Democrats to Tackle SALT Cap Despite Optics of Helping the Rich
• Bloomberg News, One of the Most Hated Tax Breaks in America Just Won't Die
• Bloomberg News, Uber Under Tax Investigation by IRS, Foreign Authorities
• Bloomberg Opinion, Trump’s Tax Cuts Failed to Deliver

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Tax Policy In The Trump Administration

• Bloomberg News, Forget Trump’s Tax Cuts. Increases Are on the Horizon
• Bloomberg Op-Ed (Stephen Gandel), Forget Trump’s Tax Cuts. Increases Are on the Horizon.
• Bloomberg Tax, Growing U.S. Gig Workforce Exposes Outdated Tax System
• Bloomberg Tax, Opportunity Zones Give Big Law ‘Pop-Up’ Teams Plenty of Work
• Len Burman (Forbes), New Tax Credit Could End Poverty For US Workers And Boost the Middle Class

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Tax Policy In The Trump Administration

• Bloomberg Businessweek, Rethinking Wealth, From Birthright Capital to Big Spender Taxes
• Bloomberg Law, Opportunity Zone Tax Breaks for Weed Businesses? Mnuchin Says No
• Bloomberg Law, Politics Slowing Tax Policy Progress Despite Bipartisan Plans
• Bloomberg News, Bernie Sanders Revives Plan to Tax Stock, Bond and Derivatives Trades
• Bloomberg News, House Votes to Ease Rules for IRAs, Makes Fixes to Trump Tax Law

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Tax Policy In The Trump Administration

• Bloomberg Law, Netflix, Others Push States to Decide on Taxing Their Services
• Bloomberg Law, ‘Twitter’ Tax Break in San Francisco Ends Amid Push for New Taxes
• Bloomberg News, Puerto Rico May Shift Some Aid to Opportunity Zone Projects
• Bloomberg News, States That Struggled to Forecast SALT Changes See an April Tax Boon
• Bloomberg Tax, Nearly Half of Sports Betting States Are Behind Tax Projections

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Tax Policy In The Trump Administration

• The American Prospect, How to Replace the Trump Tax Cuts Is the Story of 2020
• Bloomberg Law, Conflicting Tax Forms Create `Nightmares’ for Some Investors
• Bloomberg Law, Investors Boosted by Late Changes to Opportunity Zone Rules
• Bloomberg Law, Keyshawn Johnson Wants Another Try at California Tax Board
• Bloomberg Law, Mnuchin’s Day Job Consumed by Protecting Trump’s Tax Returns
• Bloomberg News, Berkshire Takes Tax Hit as Victim of ‘Ponzi-Type’ Solar Scheme

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Tax Policy In The Trump Administration

• Baker Institute For Public Policy (Rice University), The Marriage Penalty after the TCJA: Effects on High- and Low-Income Households and the Elderly
• Bloomberg Editorial, California’s Hidden Corporate Tax Cuts
• Bloomberg Law, California’s April Tax Haul Beats Forecast by $3 Billion 
• Bloomberg Law, Comparing and Contrasting the Benefits of Qualified Opportunity Zones and 1031 Exchanges

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Tax Policy In The Trump Administration

• American Prospect, Tax Reform: Target the Whales, Not the Minnows
• Bloomberg, Soak the Boomers to Save Capitalism
• Bloomberg, Uber Faces Proposed ‘IPO Tax’ in a San Francisco Divided by Inequity
• Bloomberg editorial, Treasury Department Invites Abuse of Opportunity Zones

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Tax Policy In The Trump Administration

• Bloomberg, Trump’s Tax Overhaul Is Curbing Housing Activity, Fed Researchers Say
• Bloomberg, Warren Has a Good Beginning for Ending Corporate-Tax Avoidance
• Bloomberg editorial, Fixing the IRS Means Spending Money to Save Money
• Bloomberg Tax, SCOTUS Focuses on Income Distributions in Trust Tax Debate

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Tax Policy In The Trump Administration

• Bloomberg, Defying Data, Kudlow Says Trump's Tax Cuts Covering Their Costs
• Bloomberg, Electric-Vehicle Tax Credits Get a Bipartisan Boost in Senate
• Bloomberg . Florida Paradise Offers Wealthy Developers a Big Trump Tax Break
• Bloomberg, House Passes IRS Upgrade Bill That Senate Could Quickly Approve

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Tax Policy In The Trump Administration

• The Atlantic, Taxpayers Are Very Confused
• Bloomberg, Chicago Real Estate Team Chases Tax Breaks in the U.S. Heartland
• Bloomberg, Democrats Dial Back SALT Goal With New Focus on Partial Rollback
• Bloomberg, The ETF Tax Dodge Is Wall Street’s “Dirty Little Secret”

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Tax Policy In The Trump Administration

• Barron’s, It’s Really Hard to Figure Out if You Qualify for a Pass-Through Tax Exemption
• Bloomberg, Beto O’Rourke Joins Calls for Wealth Tax to Avoid ‘Kings and Queens’
• Bloomberg, Brace Yourself, Corporate America: Taxes Are About to Go Up
• Bloomberg, Many Rich Fretting About SALT Didn’t Get That Tax Break Anyway

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Tax Policy In The Trump Administration

• Americans For Tax Fairness, “Small-Business” Tax Break in Trump-GOP Tax Law Found to Mostly Benefit Wealthy
• Bloomberg, NFL Panthers Rookie Owner Already Gets the Tax Game
• Bloomberg, The Surprising Winners and Losers of This Year’s Tax Season
• Bloomberg, Trump Tax Reform Hits Home in Wealthy New York Suburbs

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Tax Policy In The Trump Administration

• Barrons, It Isn’t Just Buybacks — the Tax Cuts Helped Companies Borrow a Lot Less Too
• Bloomberg, Bill Gates Spells Out Democrats’ Tax Plans as a Capital Gains Hike
• Bloomberg, Congressional Democrats Target Private Equity Tax Break
• Bloomberg, Democrat's Go-Slow Pace on Trump's Taxes Irks Party Progressives

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Tax Policy In The Trump Administration

• Bloomberg, Democrats In the Home of Hedge Funds Are Divided Over Tax Plans Sparing Rich
• Bloomberg, Financial Transactions Make for the Perfect Tax
• Bloomberg, Mnuchin Says Tax Refunds ‘Normalized’ After Latest Weekly Rise
• Bloomberg, New York, Florida Developer Taps a Tax Break Aimed at Needy Areas

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Tax Policy In The Trump Administration

• Ellen Aprill (Loyola-L.A.), The Trump Foundation and the Private Foundation Termination Tax
• Bloomberg, Get Rid of the State-Tax Deduction Altogether
• Bloomberg, S&P 500 Dividend Growth Comes to a Halt in Year After Tax Cuts
• Bloomberg, Trump Tax Law Created Breaks for Wall Street to Buy Private Jets

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Tax Policy In The Trump Administration

• Bruce Ackerman (Yale), The Constitutional Critiques of Elizabeth Warren’s Wealth Tax Plan Are Absurd
• Axios, Filthy Rich, Owing No Tax
• Baker Institute for Public Policy, Fiscal Federalism and the State and Local Tax Deduction Limit
• Bloomberg, Democrats Embrace Tax-the-Rich Label After Years of Ducking It
• Bloomberg, How High-Tax Countries Tax

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Tax Policy In The Trump Administration

• American Prospect, Democrats Have Broken the Taboo about Raising Taxes, and That’s a Good Thing
• Bloomberg, Amazon May Get a Tax Break for the Poor With a Project in America’s Richest County
• Bloomberg, Another Shutdown Could Mean the Most Troubled Tax Season in Recent History
• Bloomberg, Bernie Sanders’ Plan May Spur Types of Tax Dodges It Aims To Stop

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Tax Policy In The Trump Administration

• Bloomberg, The Big Democratic Fight Over How to Tax the Rich
• Bloomberg, Democrats Target Wall Street With Financial Trade Tax Proposal
• Bloomberg, Former Starbucks CEO Howard Schultz Calls for Higher Taxes on Wealthy
• Bloomberg, How Amazon’s Booming NYC Neighborhood Got Tax Perks Meant for the Poor
• Bloomberg, Trump Says He’s ‘Open’ to Changing SALT Cap; Grassley Disagrees
• Bloomberg, Trump’s ‘Opportunity Zones’ Tax Break Is Under Assault in N.Y.

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Tax Policy In The Trump Administration

• Bloomberg, Bernie Sanders Proposes Estate Tax of Up to 77% for Billionaires
• Bloomberg, Big Real Estate Moguls Win as Smaller Investors Denied Tax Break
• Bloomberg, The Golden Age of Hollywood Tax Avoidance
• Bloomberg, A Guide to Democrats’ Plans to Tax the Rich More

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ABA Webinar On The Government Shutdown: Monday 1:00 PM EST

As the IRS and Tax Court reopen (at least for about three weeks), readers might be interested in resources to help them.  The IRS has published a short announcement that answers some basic questions, here.   In addition, the ABA Tax Section is hosting a webinar on the effects of the shutdown on administrative operations and on Tax Court cases. The 1.5 hour webinar is scheduled for Monday, January 28, 2019 starting at 1:00 pm EST.  The cost is $10 for Tax Section members and $25 for non-members.  It is free to Low Income Tax Clinic or other pro-bono attorneys.  

 Topics will include:

• How the shutdown affected the Service’s issuance of notices;
• The ways taxpayers and representatives should consider reacting and responding to Service correspondence;
• The impact of the shutdown on applications for discretionary relief and IRS administrative services; 
• The Service’s current collection efforts; and
• The impact on filings with the United States Tax Court.

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Tax Policy In The Trump Administration

• Bloomberg, Don’t Be So Sure That Tax Cuts Are Good for Startups
• Bloomberg. Richest in U.S. Have a Few Tricks to Avoid Democrats' Tax Plans
• Bloomberg, Why Republicans Fell in Love With Tax Cuts
• Forbes, Alexandria Ocasio-Cortez's Tax Plan Isn't Unprecedented Historically

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Tax Policy In The Trump Administration

• Atlantic, No, High Taxes Will Not Suffocate American Innovation
• Bloomberg, The 70 Percent Solution: What Are Taxes For?
• Bloomberg, Big Tax Break for Business Owners at Risk as Shutdown Drags On
• Bloomberg, Corporate Earnings May Still Trip on Lower Bar

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Tax Policy In The Trump Administration

• Bloomberg, For a Real-World Example of Ocasio-Cortez’s Tax Proposal, Look to Sweden
• Bloomberg, For Tax Purposes, ‘the Rich’ Are People Who Earn More Than You Do
• Bloomberg, From TSA to Tax Refunds: Tracking the Impact of the Government Shutdown
• Bloomberg, The Democrats’ Latest Idea on Taxes Will Only Help Trump

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Tax Policy In The Trump Administration

• Bloomberg, Google Cuts Taxes By Shifting Billions to Bermuda—Again
• Bloomberg, House Republicans List Tax Law Errors Before Entering Minority
• Bloomberg, Start of New Congress Leaves Gaps at IRS, Tax Court 
• Reuters, Google Shifted $23 Billion to Tax Haven Bermuda in 2017

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Tax Policy In The Trump Administration

• Bloomberg, After Voting for Tax Law, Rubio Slams It for Helping Corporations Over Workers
• Bloomberg, Billion-Dollar Tax Break Could Give Puerto Rico False Hope Again
• Bloomberg, Foreign Banks Get a Break From IRS in Trump Tax Law's New Levy
• Bloomberg, How to Tell If Tax Reform Is Working

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Tax Policy In The Trump Administration

• Bloomberg, Kushners’ Beachfront Strip Eligible for Trump’s Poor-Area Tax Perks
• The Hill, Americans Aren't Buying Homes; Tax Reform Didn't Help Matters
• MarketWatch, The Tax Cut Isn’t Trickling Down to Workers
• Reuters, Corporate Tax Breaks Cost U.S. Schools Billions of Lost Revenue

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Tax Policy In The Trump Administration

• Bloomberg, Chaos Threat May Spur Global Effort on Digital Tax: OECD Official
• Bloomberg, Ex-Billionaire's Widow Gets Boost in Panama Papers Tax Fight
• Bloomberg, Higher Estate Taxes Can Prevent a Nation of Dynasties
• Bloomberg, In Final Tax Push, Brady's Best Shot Is His Most Hated Practice

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Tax Policy In The Trump Administration

• Bloomberg, Trudeau Unveils $10.5 Billion in Tax Cuts to Keep Up With Trump
• Bloomberg, Walmart Deal Brings Flipkart Founders Under Tax Probe
• MarketWatch, How the New Tax Law Affects Vacation Home Owners
• Jim Maule (Villanova), Tax Breaks and Corporate Blackmail 

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Tax Policy In The Trump Administration

• Bloomberg, $630 Million Death Tax Keeps LG Heir Out of Billionaires’ Club
• Bloomberg, Banks Are Losing Fight to Spike Tax on Sales Above $285 Million
• Bloomberg, Democrats Are Going to Try to Raise the Corporate Tax Rate
• Bloomberg, U.S. Companies Flee No-Tax Caribbean Havens After EU Crackdown

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