Introduction As Artificial Intelligence (AI) expands into different sectors of United States society, deciding how to regulate AI while still allowing innovation is a pressing problem. In the healthcare sector, there have been multiple lawsuits regarding the use of AI. These span both the insurance and care provider industries, with concerns of bias in AI … Continue reading
Author Archives: Julia Muir
The Possible Effects of Pillar Two Taxation on the United States
Executive Summary Introduction The Organization for Economic Co-operation and Development (OECD) proposed a two-pillar international taxation agreement aimed at taxing digital companies and reducing profit shifting. Pillar two aims to create a minimum international corporate tax of 15% on multinational companies that bring in revenue of over €750m a year ($810 million). This tax can … Continue reading
The OECD and UN International Tax Proposals
Executive Summary Introduction The Orginisation for Economic Co-operation and Development (OECD) has proposed and revised an international tax agreement that contains two pillars. Pillar one aims to reallocate taxation of digital multinational companies and multinational companies with intangible assets. Pillar two aims to impose a minimum global tax on multi-national companies, while preventing double taxation. … Continue reading
The Employee Retention Tax Credit and Its Current State
Executive Summary Introduction In 2020, the Employee Retention Tax Credit (ERTC) was passed under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) as a refundable tax credit intended to incentivize businesses to maintain their employment levels throughout the Covid-19 pandemic. The ERTC was extended to December 2021 by the Consolidates Appropriations Act of … Continue reading
Policy Interns 