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Intervention in Title IX proceedings and unlawful disclosures under the Privacy Act

PETITIONS OF THE WEEK By Mitchell Jagodinski on Jul 30, 2021 at 6:47 pm This week we highlight cert petitions that ask the Supreme Court to consider, among other things, the necessary burden that must be met to intervene in litigation on the side of the government, and the showing required to establish traceability for […]

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Lessons from the pandemic: Gains, losses and two suggestions for a new normal

Symposium By Lyle Denniston on Jul 30, 2021 at 11:30 am A police officer stands outside the Supreme Court in October 2020. (Julian Leshay via Shutterstock) The Supreme Court has not yet announced whether it will return to normal operations when the 2021-22 term begins in October. This article is part of a symposium about how the […]

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The Bipartisan Infrastructure Plan Avoids Tax Increases, Undermines User-Pay Principle, and Misses Chance to Modernize Obsolete Programs

The Senate has begun deliberations over a bipartisan plan to provide $550 billion in new spending for a wide range of infrastructure projects, including roads, bridges, public transit, broadband, and the electrical grid. The good news is that lawmakers avoided raising taxes to cover the cost of the new spending and instead used some reasonable […]

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The morning read for Friday, July 30

WHAT WE’RE READING By James Romoser on Jul 30, 2021 at 9:58 am Each weekday, we select a short list of news articles, commentary, and other noteworthy links related to the Supreme Court. To suggest a piece for us to consider, email us at roundup@scotusblog.com. Here’s the Friday morning read: Posted in Round-up Recommended Citation: James […]

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Delaying R&D Amortization Costs Less but Generates Little Economic Benefit Compared to Full Cancellation

Starting next year, firms will need to amortize their research and development (R&D) expenses over five years rather than immediately deduct them from taxable income, a policy change designed to raise federal tax revenue in the short term. As policymakers decide on the future of this scheduled tax change, one option would be to delay […]

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The morning read for Thursday, July 29

WHAT WE’RE READING By James Romoser on Jul 29, 2021 at 9:18 am Each weekday, we select a short list of news articles, commentary, and other noteworthy links related to the Supreme Court. To suggest a piece for us to consider, email us at roundup@scotusblog.com. Here’s the Thursday morning read: Posted in Round-up Recommended Citation: James […]

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How Did We Ever Agree to Fund Infrastructure Investments?

Policymakers broadly agree that investments by the federal government in highways, mass transit, and other modes of transportation are crucial to facilitate the nation’s economic activity, but they can’t seem to agree on how to fund such investments. The current debate is over corporate income taxes, and therein lies the problem. The standard approach long […]

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How High are Gas Taxes in Your State?

This map shows state gas tax rates as of July 2021, using recently released data from the American Petroleum Institute. States levy gas taxes in a variety of ways, including per-gallon excise taxes collected at the pump, excise taxes imposed on wholesalers (which are passed along to consumers in the form of higher prices), and sales taxes that apply […]

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The court after COVID: A recipe for oral argument reform

Symposium By Steven Mazie on Jul 28, 2021 at 10:12 am The Supreme Court has not yet announced whether it will return to normal operations when the 2021-22 term begins in October. This article is the first entry in a symposium about how the coronavirus pandemic changed the court — and which of those changes […]

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Simplifying the Tax Code and Reducing the Tax Gap: What Can Be Achieved?

Table of Contents Key Findings The tax gap is the gap between what taxpayers owe the U.S. government, and what the government actually collects from taxpayers. Tax compliance efforts ensure that tax law applies evenly to all taxpayers. At the same time, we would like to avoid placing undue compliance burdens on taxpayers. Reducing the […]