The conservatarian kitch business has been good recently. Almost $200 bucks in the past few months. So what’s going on over at DonorSee? How about “rocket stoves” in rural Kenya to combat household air pollution and its deleterious health effects? In Rural Kenya, many people still cook by open flame wood fires (like a campfire). Due to […]

Taxation Tuesday is off today. It will return on the next available Tuesday. In the meantime, here’s SCOTUSblog on Marinello v. United States, which asks what counts as obstruction of tax administration. Can paying in cash be enough?

[Editors’ Note: Friend of the blog Justin Burnam got into the oral argument for Masterpiece Cakeshop yesterday. We’re pleased to be able to host him here for his reflections.] The Supreme Court yesterday heard oral argument in Masterpiece Cakeshop, Ltd. v. Colorado Civil Rights Commission. Outside the courthouse, two energetic crowds—each replete with signs, flags, and booming […]

The Republican tax bill is going to conference, and updates are happening so quickly they are time stamped to the minute. So, let’s talk about the individual Alternative Minimum Tax, a decades-old smoking gun demonstrating the failures of the federal income tax. (There is also a corporate AMT, which is not the subject of this […]

[Editors’ Note: This post is not technically a “Term Preview” since only a cert petition has been filed so far in the case, but it’s very much a petition to keep an eye on. Additionally, the author alone takes sole responsibility for every bad pun in this post.] Introduction In Lexmark International back in 2014, the Supreme […]

“[T]here is no need to narrate actions that do not affect the truth of the history, if they are going to result in the discrediting of the hero.” —Don Quixote To mark the anniversary of last year’s election, Vice News interviewed a set of the president’s diehard fans to see how they felt things have […]

The federal income tax was established to help pay for the Civil War, but it was never solely a mechanism for raising revenue. Deductions have always been there, and deductions are policy. The state and local income tax deduction, for example, was consubstantial with the first federal income tax. According to the Tax Foundation, it’s […]

Every now and again, a case comes before the Court that raises a multitude of important public policy questions, involves a set of politically salient issues, and garners widespread attention in the media. Digital Realty Trust is not really that case. However, the issue raised in the question presented is no less important given it requires the […]

Like the rest of you, I’m phoning it in this week, so instead of a full blog post, here are some truly appalling tax jokes: Where did the homeless accountant go? To a tax shelter! Why don’t sharks attack tax inspectors? Professional courtesy. A fine is a tax for doing wrong; a tax is a […]

The current tax reform plan is complicated and earth-shaking in a downstream kind of way. It’s doing a lot from a monetary perspective, but it’s not fundamentally changing the way federal taxes work. It’s a familiar reform story: the entrenched status quo turns out to be made of concrete, so the reformers have to dig […]