The Tax Cuts and Jobs Act (TCJA) of 2017 made several changes to the U.S. tax system to enhance competitiveness and discourage profit shifting to low-tax jurisdictions by U.S. multinationals. Among them were a new 10 percent minimum tax on companies with significant cross-border transactions (BEAT) and new tax rates on deemed intangible income (GILTI […]
WHAT WE’RE READING By James Romoser on Jul 6, 2022 at 11:04 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: […]
WHAT WE’RE READING By James Romoser on Jul 5, 2022 at 9:32 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: […]
Today’s map looks at the design of excise taxes for vaping and tobacco alternatives, which is important in the pursuit of harm reduction from smoking. Higher vapor taxes on products such as E-cigarettes could encourage vapors to go back to smoking cigarettes and will discourage cigarette smokers from switching to vaping products. Since vaping entered […]
Petitions of the Week By Kalvis Golde on Jul 3, 2022 at 9:50 pm The Petitions of the Week column highlights a selection of cert petitions recently filed in the Supreme Court. A list of all petitions we’re watching is available here. This week, we highlight cert petitions that ask the court to consider, among […]
SYMPOSIUM By Rev. Dr. Cari Jackson on Jul 1, 2022 at 7:07 pm This article is part of a symposium on the court’s decision in Dobbs v. Jackson Women’s Health Organization. Cari Jackson is director of spiritual care and activism for the Religious Coalition for Reproductive Choice. She is an ordained minister in the United Church of Christ […]
SCOTUStalk By SCOTUStalk on Jul 1, 2022 at 6:08 pm In the last opinion of the term, the Supreme Court ruled 6-3 in favor of a group of Republican-led states and coal companies to limit the Environmental Protection Agency’s ability to regulate carbon emissions system-wide. Amy sits down with investigative journalist and host of Drilled, […]
WHAT WE’RE READING By James Romoser on Jul 1, 2022 at 9:51 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: […]
Note: This analysis was published in conjunction with the Archbridge Institute. Below is an excerpt of the full analysis. Click the link above to access the full report in PDF format. Key Findings The marginal tax wedge is relevant for understanding how workers might benefit (or not) from an increase in pay once taxes enter […]
OPINION ANALYSIS By Amy Howe on Jun 30, 2022 at 12:57 pm The Environmental Protection Agency building in Washington, D.C. (Erik Cox Photography via Shutterstock) The Supreme Court on Thursday truncated the Environmental Protection Agency’s power to regulate greenhouse gases. The ruling may hamper President Joe Biden’s plan to fight climate change and could limit […]