21st Century Taxation

This blog by a tax professor is about tax policy and reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques reform proposals (pointing out where they do and do not follow principles of good tax policy and do and do not reflect how we live and do business today), and offers new ideas. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Build Back Better Plan and Observations on Small Business Provisions

Does TCJA Make C Corps Better?

States without an income tax - good idea?

Real revenue sources for tax reform

Growing support for lower corporate rate and territorial system

Clearing a path to a lower corporate tax rate

President Obama and Tax Reform

Test your knowledge of corporate tax data

President Obama's Budget Proposals and Corporations

Rough Road to Even a 28% Corporate Tax Rate

The Tax Law with a Revenue Neutral 28% Corporate Tax Rate

The Journey to a Lower Corporate Tax Rate

State corporate tax reform - things to consider

Corporate Tax Reform on the Horizon?

Lowering Corporate Tax Rates

Corporate Tax Under the Microscope

State Corporate Tax Reform - Combined Reporting

Business Tax Reform - New Reports