Taxes
New York City’s Proposed 9.5% Real Estate Tax Hike Hits A National Nerve
Senior Writer
Home prices nationwide are up 55% over the past five years, stirring up widespread anxiety about rising assessments and real estate taxes. Here’s what you need to know.
If George Clooney Gives Up US Citizenship, He’d Face Big IRS Exit Tax
Senior Contributor
6 Ways To Own Gold
Senior Contributor
More From Taxes
How Litigation Funding Transactions Are Taxed
Funders bet on the eventual success of the case, so if the litigation is a bust, the plaintiff or lawyer does not owe the funder anything. But how are these deals taxed?
Senior Contributor
Universal Basic Income, AI, And Tax Policy
Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy in paying for it.
Contributor
Subjugation With A Budget Line: How Tax Law Protected Slavery
Joseph J. Thorndike examines Colonial tax law through the lens of critical tax theory.
Contributor
Tax Breaks: The World Cup Crosses All Kinds Of Borders Edition
Plus: Writing off your AI subscriptions, SpaceX’s IPO and taxes, withholding agents, IRS exchanges info with ICE, tax trivia and more
Senior Writer
Employee Retention Credit Refund Suit Survives, But Challenge To IRS Notice Does Not
A federal judge ruled that a taxpayer can continue efforts to collect a 2021 Employee Retention Credit claim as a refund suit, not a separate challenge to IRS guidance.
Senior Writer
Sirius Decision Reshapes Self Employment Tax Risks For Americans In Foreign Partnerships
Sirius shifts self employment tax rules and raises new questions for U.S. taxpayers with interests in foreign partnerships and limited partner‑like entities.
ByVirginia La Torre Jeker, J.D.,
Contributor
Trump Is Leaving His Successor A Social Security Time Bomb
The program’s trustees confirmed that its primary trust fund is now set to run out of money in 2032, potentially triggering automatic cuts.
ByBen Ritz,
Contributor
The World Cup Crosses Borders. So Do The Tax Issues.
With 48 teams, 104 matches, and games across the U.S., Canada, and Mexico, the tournament highlights how sporting events can trigger tax issues for athletes and teams.
Senior Writer
SpaceX IPO Filing Offers View Of Its Employee Stock Compensation
Stock compensation is rocket fuel for employees of SpaceX. Its IPO will make many of them millionaires. Here's what I learned about their stock comp in the IPO filing.
Contributor
IRS Shared Addresses For Nearly 47,000 People With ICE, Watchdog Says
The IRS said it did not disclose full tax returns, bank information, or dependent information, but a watchdog found that the data-sharing process still had flaws.
Senior Writer
