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Robert Goulder, Steve Rosenthal of the Urban-Brookings Tax Policy Center, and Livia Mucciolo discuss updated data from the policy center that shows a decreasing shareholder tax base, and how that could affect tax policy.
Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets.
Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the case’s similarities to Moore.
The certiorari application in Connelly v. Internal Revenue Service, 70 F.4th 412 (8th Cir. 2023), was granted by the Supreme Court on December 13, 2023. It commences as follows...
In a four-video series, Tax Notes’ Robert Goulder and Monte Jackel of Jackel Tax Law discuss the prospects for tax reform in 2025.