Money

Taxes

Benjamin M. Willis argues that reconciliation laws shift legislative power to the executive branch, potentially pushing the limits of executive authority, particularly when coupled with doubled spending on IRS enforcement to close the tax gap.

Today's column addresses questions about cost of living increases for spousal benefits' effects on later COLAs for retirement benefits, taking retirement benefits before survivor's benefits and Social Security options with no saving and health concerns.

The president’s approval rating has been taking a beating since the middle of August and that doesn't bode well for municipal bond proposals in his Build Back Better plan.

Advance child tax credit payment system faces another glitch, and the IRS is up to Letter O on its FAQs. The latest: How to return payments.

A provision of the Build Back Better Act threatens to louse up a lot of life insurance plans.

More than 550,000 student loan borrowers may find it easier to have their balances forgiven under recent changes to the public service loan forgiveness program, but for millions more participating in the government’s income-driven repayment programs, much-needed relief is still waiting.

South Dakota turned itself into a tax haven. Trust companies earn big fees. Trust owners hide their assets and avoid billions of dollars in taxes. But what’s in it for the state?

For business owners, tax planning shouldn't be a once-per-year exercise when filing your taxes. Here six creative tax strategies to make before year end.

State and local governments sent more than $84 million in Coronavirus Relief Funds to help their meat industry increase production last year after the pandemic triggered massive supply chain issues.

Tax Notes reporter Sarah Paez discusses the EU tax haven blacklist and the potential impact of the recently released Pandora Papers.