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Mustafa Akyol Once in a while a new book in religious studies comes out with a bold thesis, challenging old assumptions and raising some...
Marc Joffe After rapid growth in 2021 and early 2022, federal and state income tax revenue collections have stalled, and, in some cases, declined....
Adam N. Michel In a recent Tax Notes International article, I describe the evolution of controlled foreign corporation rules and international taxpayer information exchange as examples...
Nicholas Anthony An interesting issue with central bank digital currencies (CBDCs) is their status as a direct liability of the central bank. This distinction...
Colleen Hroncich It’s hard to believe it’s already “back to school” season. But the displays in every store are impossible to miss. This year’s...
Jeffrey Miron This article appeared on Substack on August 4, 2023. Fitch has just lowered its rating of U.S. debt from AAA to AA+....
Walter Olson Does this prosecution seek to criminalize speech and advocacy? Nothing in the charges filed Wednesday seeks to punish the former president for...
Vanessa Brown Calder Federal legislation on government‐supported paid family leave has stalled for the time being. But in the meantime, paid leave policies have...
Jordan Cohen American weapons aiding coups and then being dispersed to terrorists is a tale as old as time. In Niger, the U.S. pursued short‐term...
Romina Boccia Following the Fiscal Responsibility Act’s passage, many legislators remain rightfully concerned that the May 2023 debt limit deal doesn’t do nearly enough...