A new research paper by Michael Pressman at the University of Southern California looks at the concept of “the ability to pay” in tax law. Continue reading ““The Ability to Pay” in Tax Law” »
The Tax Foundation is hosting their annual International Tax Competitiveness Index Reception on Oct. 26 from 5:30 p.m. to 8 p.m. here in Washington D.C. Continue reading “2017 International Tax Competitiveness Index Reception” »
A new research paper from Professor Linda Beale of Wayne State University looks at the need to change the tax treatment of intellectual property in order to curb tax avoidance. Continue reading “Reining in Intellectual Property Tax Avoidance” »
The Tax Foundation is hosting an event in Washington D.C. this week called “Talking Tax Reform, an International Perspective: What the Experiences of Other Countries Can Teach Us.”
Here are the details:
Date: October 6th, 2017
Time: 12 p.m. to 1:30 p.m.
Location: Dirksen Senate Office Building, Room 215, Washington, DC 20002 Continue reading “Talking Tax Reform, an International Perspective” »
A paper by Professor Ausher M. B. Kofsky of Western New England University looks at whether a taxpayer can include time spent on short-term rentals as “hours associated with a real property trade or business” to qualify as a real estate professional for tax purposes.
Although written back in 2014, the paper’s reasoning could be extended to Airbnb operators today. Continue reading “Why Airbnb owners aren’t real estate professionals for tax purposes” »