<strong>Brunson & Herzig: <em> The Treasury Department Should Create Blacklist Of What Constitutes Prohibited Discrimination By Religious Organizations</em></strong>

Samuel D. Brunson (Loyola-Chicago) & David J. Herzig (Valparaiso), A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell, 92 Ind. L.J. 1175 (2017): In Bob Jones v. U.S., the Supreme Court held that an entity may lose its tax exemption if it violates a fundamental public policy, even…… Read more

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<strong>IMF: <em> Higher Taxes On The Rich Will Reduce Inequality Without Hurting Economic Growth</em></strong>

IMF Fiscal Monitor, Tackling Inequality, October 2017: Rising inequality and slow economic growth in many countries have focused attention on policies to support inclusive growth. While some inequality is inevitable in a market-based economic system, excessive inequality can erode social cohesion, lead to political polarization, and ultimately lower economic growth….… Read more

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Eight Lessons On How To Design Tax Reform

Endorsing the concept of tax reform is just one small step towards making it a reality. How do lawmakers, who are confronted with an almost infinite number of policy options, ensure that reform serves the public in a meaningful way?

To help focus those choices, here are eight lessons that were vital to the organization of the Department of Treasury study (“Treasury I”) that led to the Tax Reform Act of 1986, the only comprehensive base-broadening tax reform in the hundred-plus year history of the income tax.… Read more

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