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In the blogs: Promise and pitfalls

June 27, 2023
in Accounting
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In the blogs: Promise and pitfalls
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What tomorrow’s accountants want; July’s deadlines; trash talk; and other highlights from our favorite tax bloggers.

Promise and pitfalls

  • Tax Vox (https://www.taxpolicycenter.org/taxvox): About a year ago, the Supreme Court struck down the constitutional right to abortion in Dobbs v. Jackson Women’s Health Organization. Since then, 13 states have effectively banned abortion and an additional 13 have placed strong restrictions on abortions. Since then, 12 state legislatures have also considered tax proposals motivated by Dobbs and two — Georgia and Mississippi — have implemented them. 
  • Procedurally Taxing (https://procedurallytaxing.com): A handful of cases have presented fundamental issues of tax procedure and administration, and United States v. Liberty Global is one. This first of two entries looks at the first Liberty Global case, an opinion from last year that struck down temporary regs for procedural invalidity under the Administrative Procedure Act. 
  • TaxProf Blog (http://taxprof.typepad.com/taxprof_blog/): Attracting business across borders versus a race to the bottom: “The Promise and Pitfalls of the Global Minimum Tax.”

Never stop learning

Summer lovin’

Logical deductions

  • Current Federal Tax Developments (https://www.currentfederaltaxdevelopments.com/): What’s Wrong With This Thing? Dept.: In Sanders v. Commissioner, the Tax Court didn’t recognize a taxpayer’s “technological difficulties” as a valid reason to accept his Tax Court petition.
  • Institute on Taxation and Economic Policy (https://itep.org/category/blog/): No matter what other countries do, the U.S. would be better off if it implements the international agreement to impose a global minimum tax on corporations.
  • Mauled Again (http://mauledagain.blogspot.com/): Fav headline of the week: “Finding Tax Questions in the Trash.” 

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