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Whatever Source Derived
Whatever Source Derived
Thoughts on tax and the law
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State Payroll Tax Shift Stands on Solid Legal Ground

As readers of this blog know, I’ve suggested (here and here — and, along with 12 other tax law professors including co-bloggers David Gamage, David Kamin, and Darien Shanske — here and here as well) that states can soften the blow from…


Keeping the Deduction for Property Taxes Could Harm the Very People It’s Meant to Help

Republican lawmakers have reportedly reached a deal to preserve the deduction for state and local property taxes while repealing the deduction for other state and local taxes as part…


Is the Buffalo Buyout Constitutional?

The “Buffalo Buyout” has elicited considerable attention and a number of creative nicknames since it was added by House Republican leaders to the draft American Healthcare Reform Act on Monday night. (Among others: “Tammany Haul,” “Upstate Shakedown,” “Long Island…