Whatever Source Derived

The Supreme Court Under Trump Probably Will Look a Lot Like the Supreme Court Under Obama

Before Antonin Scalia died, the median Justice on the Supreme Court with respect to most issues was Anthony Kennedy. After Donald Trump fills the Scalia vacancy, presumably the…

The Illinois Private School Tax Credit Story Just Got Even Stranger

Now it’s not a tax shelter — it’s a gift to Washington

Is a Destination-Based Cash Flow Tax “Highly Progressive”?

Lots of smart people have been saying that the House GOP’s proposed “destination-based cash flow tax” (DBCFT) would make our system of business taxation more progressive. Alan Auerbach, the intellectual architect of the proposal…

State Tax Administrators: Please Do Your Part in Sending PL 86–272 off into the Sunset

Or State Tax Administrators in an Age of Statutes

[UPDATE: For those looking for a further discussion of some of the legal issues raised below, please see…

Philly’s Soda Tax Isn’t Racist, and It Isn’t Regressive, Either*

(*:assuming it actually reduces sugar consumption)

Philadelphia is crisscrossed by streets named for lovely indigenous trees. Alas, none of them grow money. The…