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Transparency, resentencing and preemption questions

Petitions of the week By Andrew Hamm on May 14, 2021 at 1:30 pm This week we highlight petitions that ask the Supreme Court to consider, among other things, whether the First Amendment gives members of the public a right to obtain secret judicial decisions authorizing intelligence surveillance, the factors a judge must consider in […]

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Joint Committee on Taxation Data Shows Federal Tax System Is Progressive

The Joint Committee on Taxation (JCT) recently released data on taxes paid at various levels of income, indicating the federal tax system is progressive, consistent with similar analysis by the Congressional Budget Office (CBO), and the Organisation for Economic Co-operation and Development (OECD). The JCT found that the bottom 50 percent of taxpayers faced an […]

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On a new, conservative court, Kavanaugh sits at the center

Statistics By Kalvis Golde on May 13, 2021 at 11:59 am This article is the first in a series on interim statistics from the 2020-21 Supreme Court term. The Supreme Court has issued opinions in roughly half of the cases it will decide this term, and so far Justice Brett Kavanaugh has emerged as the […]

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Tax Policy Lessons from Down Under

This week the Australian government released its latest budget proposal and two policies that stand out in its fiscal response to the pandemic should be helpful as the economic engine of the country turns back on. The first is full expensing for some investments and the second is the introduction of a loss carryback provision. […]

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How Much Does Your State Collect in Sales Taxes Per Capita?

This week’s map looks at state and local sales tax collections per capita. Forty-five states and the District of Columbia have state-levied sales taxes. Five states—Alaska, Delaware, Montana, New Hampshire, and Oregon—do not collect sales taxes at the state level, although Alaska allows localities to impose local sales taxes. In fiscal year (FY) 2018, the highest state […]

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The morning read for Wednesday, May 12

WHAT WE’RE READING By James Romoser on May 12, 2021 at 9:35 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 Wednesday morning read: Posted in Round-up Recommended Citation: James […]

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Many Small Businesses Could Be Impacted by Biden Corporate Tax Proposals

Although the Biden administration’s intention may be to target top firms and earners with its new corporate tax proposals, many small businesses could be impacted by what would be unwise policy considering the disproportionate harm done already by the COVID-19 pandemic. Contrary to the image some may hold of corporations, not all are necessarily large […]

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The morning read for Tuesday, May 11

WHAT WE’RE READING By James Romoser on May 11, 2021 at 8:49 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 Tuesday morning read: Posted in Round-up Recommended Citation: James […]

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Treasury Rule on State Tax Cuts Limitation Raises New Questions

Today, the U.S. Treasury issued an interim final rule on the $350 billion in State and Local Fiscal Recovery Funds provided under the American Rescue Plan Act (ARPA). The proposed rule resolves several important questions but continues to involve the federal government in state finances at an extraordinary level. Most astonishingly, the rule may functionally […]

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The morning read for Monday, May 10

WHAT WE’RE READING By James Romoser on May 10, 2021 at 7:30 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 Monday morning read: Posted in Round-up Recommended Citation: James […]