In recent years, state courts have suffered serious funding reductions that have threatened their ability to resolve criminal and civil cases in a timely fashion. Proposals for addressing this state court funding crisis have emphasized public education and the creation of coalitions to influence...

By lowering the corporate tax rate from 35% to 21%, the 2017 tax legislationbrought the U.S. statutory rate into closer alignment with the rates applicable in other Organisationfor Economic Co-operation and Development (OECD) nations, thereby decreasing the incentivefor businesses to locate...

In this report, Graetz suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal. The modifications rely on readily available existing financial...

In this article, the author suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal. The modifications rely on readily available existing financial...