America / Culture / Politics / Regulation / Tax

Corporate Person: A Legal Fiction and the Reality it Represents

There has been a significant amount of discussion and disagreement about the rights held by corporations. Citizens United has equated individual speech and expression rights the speech rights of an individual with a “corporate identity.” Occupy Wall Street has demanded that corporations be striped of the rights of individuals, and the status as a “corporate … Continue reading

Economy / Foreign Policy / Tax

Thinking Outside the Box: A Look at the UK’s “Patent Box” Proposal

The topic of corporate taxation abroad and at home continues to become more and more prominent as governments try to encourage innovation and growth but also balance out-of-control budgets. The UK has recently proposed an interesting tax break for innovation aimed at fostering growth and keeping new innovation within its borders. The Patent Box proposal … Continue reading

Economy / Tax

Better to Sequester

The CBO Financial Report for 2011 was released this week.  It concludes substantially more reform is needed to address the current lack of fiscal discipline and the looming funding gap for mandatory spending programs as baby-boomers begin to retire in greater numbers. These are not new insights, and the recommendations for solving the deficit culture … Continue reading

Economy / Tax

Americans still lack confidence in economy & government

Gallup reported today that 66 percent of Americans cited some economic issue as the most important problem facing our country today.[1]Only 8 percent said the federal budget deficit or federal debt.  Yet, these two issues are intrinsically linked. Exit polls in New Hampshire’s Republican primary yesterday showed that 6 in 10 voters viewed the economy … Continue reading