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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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. […]
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 […]