Taxation

Section 1204 of the new tax bill would impose tax on most tuition benefits provided to graduate students (by repealing section 117(d) of the existing tax code). A number of otherwise smart people seem to be…

This is Part 3 of a serial posting of my law review article, “How to Save Unemployment Insurance.” Part One is here, Part Two here. You can download the whole manuscript here.

UI, like other forms of insurance, is a form of income smoothing.[1] In effect, workers…

That’s the question I asked my Federal Income Tax students a few years ago when the governor was first indicted (this week the Supreme Court vacated his conviction and…