Published inWhatever Source DerivedCalifornia Should Change the Definition of “Capital Outlay” in Order to Create More Room Under the…(The Legislature Can Do So By Majority Vote.)Apr 8, 2022Apr 8, 2022
Published inWhatever Source Derived(Critical) Observations on the Ohio District Court Decision Enjoining the Rule Limiting the Use of…The decision goes to great lengths to reach an implausible result and does not seem fully aware of the nature and extent of existing…Jul 2, 2021Jul 2, 2021
Published inWhatever Source DerivedGILTI and California: Show Me the Money EditionBack of the envelope calculations indicate significant revenue can be raised if California conforms to GILTI.Apr 16, 2021Apr 16, 2021
Published inWhatever Source DerivedElon Musk and California’s Income TaxThe tax lesson illustrated by the Elon Musk saga is not what you might think.Dec 11, 2020Dec 11, 2020
Published inWhatever Source DerivedStates Should Borrow Rather than Make Brutal Cuts During a Recession and PandemicBy Darien Shanske and David GamageMay 22, 2020May 22, 2020
Published inWhatever Source DerivedReforming State Corporate Income Taxes Can Yield the States BillionsThis is a great time for the states to make changes that they should have made anyway.May 13, 2020May 13, 2020
Published inWhatever Source DerivedThe Fed Can and Should Help States and Localities Right NowThere is no time to lose in heading off large, destructive and unnecessary state and local budget cuts.Apr 20, 2020Apr 20, 2020
Published inWhatever Source DerivedAttention Federal Reserve: Start Planning Now to 1) Extend Longer Term Loans to States and…[Author’s Note: What follows are some initial thoughts on an unprecedented situation. I intend to revise this post in light of new…Apr 7, 2020Apr 7, 2020
Published inWhatever Source DerivedMassachusetts Can Raise Up to 415mn/year by Conforming to GILTIThis reform would be fair, efficient, administrable and legal. Recent arguments made to the contrary by the Massachusetts Taxpayers…Mar 9, 2020Mar 9, 2020
Published inWhatever Source DerivedStates are Losing a Lot of Revenue by Not Conforming to GILTIWe now have some numbers and they are largeFeb 6, 2020Feb 6, 2020
