TaxBytes

Congress needs to create a clear standard that defines physical presence and other key terms, and protects small and modest-sized sellers from the burdens of onerous multi-state audits.

French President Macron's gas tax blew up in his face. Will others seeking to build a clean energy legacy on the backs of taxpayers learn a lesson?

We should be cautious about calls to make the tax code more progressive since income inequality seems to have been grossly exaggerated.

Congress is already thinking about how to restore the notion of taxation only with representation—i.e., restore a physical-presence standard, by simplifying business activity taxes (BAT).

Who pays the Trump tariffs? Americans, that’s who—as importers of tariffed products, businesses that buy those imported items, and, ultimately, consumers.

Aggressive use of the Impoundment Control Act could restore some sanity to federal spending and create consensus toward revision of the filibuster rule.

If Democratic leadership thinks the way to respond to the Republican tax cut is to argue for tax increases, they may be throwing Republicans just the lifeline they need for the midterm elections.

Nancy Pelosi isn’t the only one who is out-of-touch and doesn’t understand economics.

Now that the Trump administration’s historic tax reform is actual law, there is every reason to expect continued good economic news and higher rates of economic growth.

President Trump has already done more to grow the U.S. economy than the last four presidents and 28 years combined.