Econ Comments & Analysis
CNN Money | Rand Paul's hopes for a flat tax
The blunt-spoken, Libertarian-leaning senator from Kentucky, who won the 2016 presidential straw poll among leading conservatives, favors a flat tax: a one-rate income tax system with a minimum of tax breaks for individuals and businesses.
WSJ | Japan's Sales-Tax Boost Will Test Abenomics
The tax increase is designed to pay for Japan's ballooning social-welfare costs and to pare its huge public debt, which, at more than twice the size of the economy, is the largest among rich nations. But it comes at an inopportune moment for Tokyo, which hopes Japan's cautious consumers continue to spend after more than 15 years of debilitating deflation.
CRS | Expired and Expiring Temporary Tax Provisions ("Tax Extenders")
Dozens of temporary tax provisions expired at the end of 2013. Most of the provisions that expired at the end of 2013 have been part of past temporary tax extension legislation. Most recently, many temporary tax provisions were extended as part of the American Taxpayer Relief Act
