Main Facts A provocative upcoming paper in the Tax Law Review, titled “Taxation and Deglobalization” by prominent legal scholar Reuven Avi-Yonah, has ignited a fierce debate among economists and tax policy analysts. Avi-Yonah argues that if governments implement comprehensive structural reforms to the corporate tax base—specifically incorporating full expensing for capital investments and measures to…
In a recent op-ed for The Wall Street Journal, Stephen Miran, the former chair of the White House Council of Economic Advisers, proposed a provocative thesis: that the current administration’s aggressive tariff regime represents a net improvement for tax policy. Miran’s core argument centers on the interaction between trade barriers and domestic tax incentives—specifically, that…
In a recent contribution to The Wall Street Journal, former White House Council of Economic Advisers chair Stephen Miran presented an intriguing, albeit mathematically flawed, defense of the Trump administration’s trade policy. Miran argued that the administration’s aggressive tariff regime is not merely a protectionist tool but a functional improvement to the U.S. tax landscape….
Shopping for a new car or selecting furniture for a home renovation is often viewed as an enjoyable, aspirational experience. Conversely, shopping for long-term care (LTC) insurance is rarely described as "fun." It is a somber, often tedious process that forces individuals to confront the reality of their own aging and physical decline. Yet, despite…
