Only a tiny fraction of Americans are rich enough for it to matter anyway. And many wealthy taxpayers already locked their existing assets into estate plans that they can’t change.
Articles on Tax laws
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Some churches operate huge business enterprises and collect rent on extensive property holdings. This income isn’t taxed.
Which candies count as candy in the eyes of the tax law? The answer often depends on one ingredient.
Real tax reform is about more than cutting taxes to woo voters. It’s about making the system fairer.
Top contributors
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Professor of Law, University of Pittsburgh
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Senior Lecturer, Accounting Department, Auckland University of Technology
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Professor of Law, University of Richmond
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Associate Professor of Taxation Law, UNSW
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Professor of Law, University of Virginia
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Distinguished Professor of Law, Rutgers University - Newark