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Controlled substances, political ads and employee transfers

Petitions of the week By Andrew Hamm on Apr 30, 2021 at 4:31 pm This week we highlight petitions that ask the Supreme Court to consider, among other things, whether doctors may argue “good faith” as a defense for violating the Controlled Substances Act in prescribing pain medication, whether the Philadelphia transit system can prohibit […]

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Justices and litigants spar over whether renewable-fuel law creates a “funnel” or a “safety valve”

Argument analysis By Emily Hammond on Apr 30, 2021 at 2:55 pm Matthew Morrison argues for the Renewable Fuels Association (Art Lien) The Supreme Court heard oral argument Tuesday in HollyFrontier Cheyenne Refining, LLC v. Renewable Fuels Association, which considers whether small refiners can take advantage of a compliance exemption in the Renewable Fuel Standard […]

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These States Will Pay You to Move. Does That Strategy Make Sense?

This year, state relocation incentives are striking closer to home. Once the near-exclusive domain of economic development offices seeking to attract employers and business investment, the incentives battle has taken a personal turn, with cities and states increasingly offering incentives to individuals, not just companies, as the opportunity for many people to work remotely shakes […]

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Tax Policy in the First 100 Days of the Biden Administration

In his first 100 days as president, Joe Biden has proposed more than a dozen significant changes to the U.S. tax code that would raise upwards of $3 trillion in revenue and reduce incentives to invest, save, and work in the United States. While proposing ways to pay for new spending and for expanded refundable […]

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Kansas Lawmakers to Consider Veto Override on Tax Reform Bill

The Kansas legislature will reconvene next week for its 2021 veto session, when legislators will reconsider bills that were vetoed by the governor. One such bill that has a second chance of being enacted, Senate Bill 50, would enhance Kansas’ economic competitiveness by improving the state’s corporate, individual, and sales tax structure while providing tax […]

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One new case, two issues of appellate procedure

Relist watch By John Elwood on Apr 29, 2021 at 4:19 pm The Relist Watch column examines cert petitions that the Supreme Court has “relisted” for its upcoming conference. A short explanation of relists is available here. A lot of movement on the relist front this week. The court granted review in relisted cases involving […]

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“Home stretch” at SCOTUS with Constitutional Accountability Center

Upcoming Event By Kalvis Golde on Apr 28, 2021 at 4:15 pm On Thursday, April 29, at 12 p.m. EDT, the Constitutional Accountability Center will host a discussion on the events and decisions that have shaped the current Supreme Court term, and what to expect as we head toward its close. The panel will feature […]

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OECD Report: Tax Revenue as a Percent of GDP in Latin American and Caribbean Countries Is below the OECD Average

The Organisation for Co-operation and Economic Development (OECD) has compiled tax revenue data for countries around the world—including 27 Latin American and Caribbean (LAC) countries, where tax revenue as a percent of GDP is on average 11 percentage points lower than in other regions. On average, the tax-to-GDP ratio for 26 countries (excluding Venezuela due […]

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Louisiana Aims at Comprehensive Tax Reform

Deliberations which began well before the beginning of Louisiana’s legislative session—which has the nation’s latest start date (April 12th)—have yielded a meaningful package of tax reform proposals. Legislators aim to lower the state’s individual and corporate income tax rates, begin phasing out the capital stock tax, and bring sales tax centralization across the finish line—all […]

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Testimony: Tax Fairness, Economic Growth, and Funding Government Investments

Note: The following is the testimony of Scott A. Hodge, President of the Tax Foundation, prepared for the Senate Finance Committee (Subcommittee on Fiscal Responsibility and Economic Growth of the Committee on Finance) for a hearing on April 27, 2021, titled, “Creating Opportunity Through a Fairer Tax System.” Table of Contents Thank you, Madame Chairman, […]