... to encourage EV adoption, and we use this rich setting to explore multijurisdictional interactions between ESG objectives and tax policy. In this paper, we critically analyze the federal and state tax implications of purchasing personal-use EVs. We show that state-level variation in the incentive structure...

..., proposals to the Senate and House in 2022 had 22 and 53 cosponsors, respectively. tax policy prefilled returns individual income tax The use of prefilled returns, wherein the government completes tax returns on behalf of individual filers, has been of particular interest to U.S. legislators...

... indexing over-55 exemption tax policy I.R.C. §121 We would like to thank the editor and two anonymous reviewers for their comments and suggestions. We also thank Jan Kovarik and Tonya Flesher for their insightful editing of the manuscript. Linda Campbell and Kasey Martin, Texas State...

... of good tax policy. Our evaluation reveals shortcomings in the structure of the deduction that prevent it from achieving the goals of equity, certainty, convenience, administrative effectiveness, simplicity, neutrality, efficiency, compliance, and revenue predictability. However, with respect...

.... In this article, we briefly review the history of U.S. international tax policy and analyze the technical aspects of GILTI. We then discuss some general tax planning strategies and propose four specific tax strategies for companies to consider for minimizing the increased tax burden associated with GILTI. Last...

... tax tax policy TCJA Code Section 304 Code Section 245A tax planning Code Section 304 was intended to be an “anti-abuse” provision, but was welcomed by corporate shareholders due to the Dividend Received Deduction (DRD) under Code Section 243. Prior to the TCJA, the DRD was allowed only...

... had with North Dakota, the Court concluded that the Due Process Clause of the U.S. Constitution does not bar enforcement of North Dakota's use tax collection against Quill. taxation of online sales use tax sales tax tax policy Online businesses have taken the United States by storm...