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Court clears way for indoor worship services in northern California

EMERGENCY DOCKET By Amy Howe on Feb 26, 2021 at 9:17 pm In the latest of a line of challenges to restrictions arising from the COVID-19 pandemic, the Supreme Court ordered a California county to allow churches to hold indoor worship services. In a brief order on Friday night, the justices granted a request to […]

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Unanimous court issues limited ruling on judgment bar in Federal Tort Claims Act

OPINION ANALYSIS By Daniel Harawa on Feb 25, 2021 at 11:29 pm The Supreme Court issued a narrow ruling against a man who claims two federal officers violated his rights, but the court did not fully close the door on his lawsuit. (Guyyoung1966 via Wikimedia Commons) A unanimous Supreme Court on Thursday issued a limited […]

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Reliance on Social Insurance Tax Revenue in Europe

A recent report on tax revenue sources shows that social insurance taxes—also referred to as social security contributions or payroll taxes—are an important revenue source for European governments. Social insurance taxes, as opposed to individual income taxes, are usually levied at a flat rate. The revenue is generally used to fund specific social programs, such […]

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Announcement of opinions for Thursday, Feb. 25

Live By Kalvis Golde on Feb 25, 2021 at 12:00 am We will be live blogging on Thursday, Feb. 25, as the court releases opinions from the 2020-21 term. This live blog is sponsored by Casetext: making litigation more efficient with A.I. and machine learning technology. Posted in Featured, Live Recommended Citation: Kalvis Golde, Announcement […]

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Insights into the Tax Systems of Scandinavian Countries

Scandinavian countries are well-known for their broad social safety net and their public funding of services such as universal health care, higher education, parental leave, and child and elderly care. High levels of public spending naturally require high levels of taxation. In 2019, Denmark’s tax-to-GDP ratio was at 46.3 percent, Norway’s at 39.9 percent, and Sweden’s at […]

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Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

Table of Contents Key Findings President Joe Biden and congressional policymakers have proposed several changes to the corporate income tax, including raising the rate from 21 percent to 28 percent and imposing a 15 percent minimum tax on the book income of large corporations. The proposals are being considered to raise revenue for new spending […]

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Justices to consider whether “hot pursuit” justifies entering the home without a warrant

CASE PREVIEW By Amy Howe on Feb 23, 2021 at 5:56 pm An old English maxim instructs that a man’s home is his castle – a refuge from the outside world. On Wednesday the Supreme Court will hear oral argument in a case testing how much protection the Constitution provides to the home. At issue […]

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Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms

In December, scholars David Hope and Julian Limberg released a study with the London School of Economics (LSE) examining the economic effects of reducing tax rates for high-income individuals and corporations. The paper illustrates how overlooking an important element of the tax system—the structure of the tax base—can lead to an incomplete understanding of how […]

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Federal government asks court to scrap challenge to Medicaid work requirements

SCOTUS NEWS By James Romoser on Feb 22, 2021 at 9:12 pm Elizabeth Prelogar, now the acting solicitor general under President Joe Biden, argues to the court during 2016. (Art Lien) The Department of Justice asked the Supreme Court on Monday to cancel next month’s argument on the legality of Medicaid work requirements – a […]

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Brits to Prepare for Tax Reforms

Originally intended to be presented during the fall of 2020, and postponed due to the COVID-19 pandemic, a new United Kingdom budget will finally be published on March 3. Although normally most tax rate changes come into effect on budget day or soon after, 2021’s tax reforms might need to wait. Consultations on policies that […]