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Comparing Europe’s Tax Systems: Individual Taxes

Our recently published 2020 International Tax Competitiveness Index (ITCI) measures and compares how well OECD countries promote sustainable economic growth and investment through competitive and neutral tax systems. This week, we examine how European OECD countries rank on individual taxes, continuing our series on the ITCI’s component rankings. The ITCI’s individual tax component scores OECD […]

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Court won’t block extended deadline for North Carolina mail-in ballots

Posted Wed, October 28th, 2020 9:04 pm by Amy Howe The Supreme Court on Wednesday night rejected a request by the Trump campaign and North Carolina Republicans to intervene in a dispute over the deadline for mail-in ballots in North Carolina. With three justices dissenting, the court left in place an extension of the deadline […]

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Barrett sworn in as newest justice as court weighs urgent election cases

Posted Tue, October 27th, 2020 4:47 pm by Katie Barlow Fred Schilling, Collection of the Supreme Court of the United States Amy Coney Barrett took the judicial oath Tuesday morning to become the Supreme Court’s 115th justice, joining the bench at a time when the court is being asked to rule on pressing issues related […]

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Zoom Calls Not a Taxing Matter

Last week, Zoom Video Communications announced that, come November, the company will start collecting and remitting local utility and communications taxes in California, New York, Maryland, and Virginia. The specific taxes and their rates vary depending on the state and locality in which the user is located. As an example, in California, the company will […]

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A “view” from the South Lawn: The constitutional oath

On Monday morning, after Air Force One landed in Allentown, Pennsylvania, for a campaign event, President Donald Trump was asked by the press pool whether he was planning a White House event to celebrate the presumed confirmation of Amy Coney Barrett to the Supreme Court. “Yeah, we’re going to see probably at the White House […]

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A Framework for the Future: Reforming the UK Tax System

Note: Below is a brief excerpt from our new publication with the Centre for Policy Studies, A Framework for the Future: Reforming the UK Tax System, which is a comprehensive study of Britain’s tax system that identifies key areas for improvement in UK tax policy and provides recommendations that would support long-term growth without negatively impacting government revenues. To […]

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Pennsylvania Republicans return to Supreme Court to challenge extended deadline for mail-in ballots

Posted Sat, October 24th, 2020 5:01 pm by Amy Howe Four days after the justices left in place a ruling by the Pennsylvania Supreme Court that requires election officials in that state to count mail-in ballots received within three days after Election Day, Nov. 3, Pennsylvania Republicans returned to the Supreme Court. This time, rather […]

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Symposium: The particular perils of emergency election cases

This article is part of a symposium on the Supreme Court’s “shadow docket.” Edward B. Foley holds the Ebersold chair in constitutional law at Ohio State University, where he also directs the election law program. His latest book is Presidential Elections and Majority Rule. The truly important decision in Bush v. Gore as a practical matter was […]

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Petitions of the week: Deadlines for attorneys’ fees, the elements of burglary and more

Posted Fri, October 23rd, 2020 3:42 pm by Andrew Hamm This week we highlight cert petitions that ask the Supreme Court to decide, among other things, the filing deadline for attorneys’ fees under the Individuals with Disabilities Education Act and whether Georgia’s burglary statute qualifies as a prior conviction under the Armed Career Criminal Act. […]

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The State Business Tax Climate Index Is Your Guide to Economic “Wins Above Replacement”

Earlier this week we published our annual State Business Tax Climate Index, which measures tax structure. It’s an extremely valuable diagnostic tool, enabling readers to compare states’ tax structures across more than 120 variables. Unlike most studies of state taxes, it is focused on the how more than the how much, in recognition of the […]