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David J. Bier President-elect Trump is promising to slash both legal and illegal immigration during his second term in office. He also wants to...

Investing

Andrew Gillen You can’t go long reading about higher education before coming across a lament about cuts in state funding for higher education, often...

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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...

Investing

Nicholas Anthony An interesting issue with central bank digital currencies (CBDCs) is their status as a direct liability of the central bank. This distinction...

Investing

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...

Investing

Walter Olson Does this prosecution seek to criminalize speech and advocacy? Nothing in the charges filed Wednesday seeks to punish the former president for...

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