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.

What's So Special About Tips to Make This Income Non-taxable?

Tax System Changes Can Help Reduce Poverty

16th Anniversary of the 21st Century Taxation Blog

Are special state tax refunds taxable? Maybe; it depends!

Prop regs fix a PTC issue 7 years later

Certain Tax Increases and Fixes Needed for Equity and Fairness

Fixing the SALT $10,000 Cap

“Abolish the IRS” Distracts from Needed Reforms

10th Anniversary of Bush Tax Reform Report

Supreme Court Premium Tax Credit Decision - 4 thoughts

Tax Day - April 15, 2014 - It Can Be Easier

Broken Tax Code Offered as Reason for Reform

Distribution of individual tax expenditures

Romney's "Bucket" Idea

Equity, improve investment and reduce the mortgage interest deduction

Who Pays Taxes in California?

Cleaning up the tax mess - PBS show