tax Archive

Income Tax Rates in Europe

TweetShareSharePin0 Shares Most countries’ personal income taxes have a progressive structure, meaning that the tax rate paid by individuals increases as they earn higher wages. The highest tax rate individuals pay differs significantly across European OECD countries—as shown in today’s map. The top statutory personal income tax rate applies to the share of income that

District Court holds IRS owes tax preparers partial refund of PTIN fees

TweetShareSharePin0 Shares The IRS must determine the appropriate partial refund amount for tax return preparers who it overcharged for their preparer tax identification numbers (PTINs) from 2011 to 2017, a district court held in an opinion unsealed last week (Steele, No. 1:14-cv-1523-RCL (D.D.C. 1/23/23)). The district court’s decision, issued Jan. 23 and unsealed Feb. 21,

East Coast Bias

TweetShareSharePin0 Shares The case of Park v. United States, Dk. No. 3312-22S shows a bias in the Tax Court’s electronic filing system that disadvantages petitioners in time zones to the west of Washington, D.C. Think of the Park decision as the Tax Court’s equivalent of the View of the World from 9th Avenue.  It also

Organised crime and financial secrecy: the Tax Justice Network podcast, the Taxcast

TweetShareSharePin0 Shares Welcome to the latest episode of the Tax Justice Network’s monthly podcast, the Taxcast. You can subscribe either by emailing naomi [at] or find us on your podcast app. All our podcasts are unique productions in five languages: English, Spanish, Arabic, French, Portuguese. They’re all available here. In this edition of the Taxcast: After 30 years on the run, Italy’s most

Tennessee Tax Plan: Details & Analysis

TweetShareSharePin0 Shares Tennessee joined the ranks of no-income-tax states in 2022 with the phaseout of the Hall Tax on interest and dividend income. But with other states upping their game to attract ever-more-mobile people and businesses, lawmakers and the governor are not content to leave Tennessee’s business taxes in their current, uncompetitive form. Gov. Bill

A Pair of FOIA Cases on Similar Trajectories (or not)

TweetShareSharePin0 Shares On February 21, 2023, the DC Circuit reversed the decision of the district court in Waterman v. IRS in which tax practitioner Brad Waterman sought information from the IRS about a referral made to the Office of Professional Responsibility (OPR) regarding his actions during an audit.  We discussed this case previously here in

Local Income Taxes by State: Local Income Tax Data

TweetShareSharePin0 Shares Key Findings Although most states forgo local income taxes, they are a significant source of local tax revenue in six states and at least a modest source of revenue in 10 others. Some use state definitions of income, while others define income separately or make modifications to the state base. Localities that “piggyback”

Final regs. expand company e-filing requirements

TweetShareSharePin0 Shares Final regulations (T.D. 9972) requiring certain companies to e-file their tax returns and other documents will take effect in 2024, the IRS said Tuesday. The final regulations reduce the threshold for the e-filing requirement and expand the list of returns that must be e-filed. The regulations, which will be published Thursday in the

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