IRS Tax News - Premium tax credit unaffected by personal exemption decrease to zero The IRS issued long-promised proposed regulations explaining how taxpayers who may qualify for the Sec 36B premium tax credit are affected by the temporary reduction of the...

Tax Policy - Lessons from Alberto Alesina for U.S. Lawmakers The economics world suffered a big loss over the weekend with the untimely passing of Alberto F. Alesina, the Nathaniel Ropes professor of political economy at Harvard. Alesina’s specialty was...

Tax Policy - Net Operating Loss Carrybacks Are a Vital Source of Tax Relief for Struggling Firms in the Coronavirus Crisis As policymakers explore options for Phase 4 relief for businesses and individuals, it is important to understand why and how the CARES Act...

Tax Policy - Digital Services Taxes: Do They Comply with International Tax, Trade, and EU Law? This analysis was prepared by a select group of JD candidates at the Institute of International Economic Law (IIEL) at Georgetown University in conjunction with...