WASHINGTON — Amid an ongoing and deeply entrenched national housing affordability crisis, policymakers, economists, and urban planners increasingly converge on a singular diagnosis: America simply does not have enough homes. From the American Enterprise Institute (AEI) to the Center for American Progress (CAP), analysts across the political spectrum agree that millions of new housing units…
Investment in American financial markets forms the bedrock of the nation’s long-term economic trajectory. How the federal tax code treats these investments directly impacts the after-tax returns realized by savers, fundamentally influencing how and where Americans choose to allocate their capital. For decades, disparate tax treatments across different fund structures have acted as an unintended…
BRUSSELS / LONDON / WASHINGTON — As the calendar marches toward significant policy shifts slated for 2026, governments and fiscal authorities worldwide are grappling with a fundamental mismatch in how they tax alcoholic beverages. For centuries, excise taxes on beer, wine, and spirits have served a dual purpose: discouraging excessive consumption to protect public health…
Introduction: The Fallacy of Border Taxes For decades, the political rhetoric surrounding import tariffs has relied on a simple, seductive narrative: that tariffs serve as a tollbooth on foreign commerce, forcing overseas companies to pay for access to the lucrative United States market while shielding domestic industries from unfair competition. Under this traditional view, a…
WASHINGTON — For millions of Americans, particularly younger demographics and low-income households, wireless mobile devices are no longer a luxury; they serve as the primary and often exclusive lifeline for communication, employment, education, and access to essential services. Yet, even as market competition drives down the baseline costs of mobile service plans, government-imposed taxes, fees,…
As voters prepare to head to the polls this November, California stands once again at the epicenter of a pioneering and polarizing fiscal debate. On the ballot is a first-in-the-nation proposal: a sweeping wealth tax targeted directly at the state’s ultra-high-net-worth individuals. While proponents champion the measure as a long-overdue mechanism to address income inequality…
As global economic paradigms shift and policymakers grapple with the realities of a deglobalizing world, prominent legal and economic scholars are rethinking the boundaries of corporate taxation. At the center of this renewed debate is a forthcoming Tax Law Review article titled “Taxation and Deglobalization,” authored by distinguished legal scholar Reuven Avi-Yonah. Avi-Yonah’s provocative thesis…
As the new NFL season kicks off, millions of fans focus entirely on rosters, playbook adjustments, and Super Bowl odds. But behind the scenes, star athletes like Patrick Mahomes, Bijan Robinson, Puka Nacua, and Jalen Carter are dealing with a complex financial reality that, surprisingly, mirrors the obligations of everyday Americans who cross state lines…
As families across the United States dust off backpacks, purchase notebooks, and prepare for the rhythm of a new academic year, a quiet revolution is taking place inside the nation’s classrooms. Personal finance education, historically relegated to an optional elective or overlooked entirely in favor of traditional academic subjects, has finally broken into the mainstream…
WASHINGTON — In a high-stakes pitch delivered at the Republican National Convention in Dallas, President Donald Trump unveiled a bold and politically charged proposal: a direct $5,000 cash payment for every adult citizen in the United States. The catch? The payout is strictly conditional on the Republican Party maintaining control of both the House of…
