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Taxation of Property at Death

By Associate Dean Jeff Maine

The Biden administration is looking for ways to close the wealth gap and raise revenue. In addition to raising corporate taxes, the administration is also taking a close look at the taxation of property at death. Read More.

Taxing Creativity

By Professor Jeffrey Maine

I love country music. Especially old country music…from the ’70s! So you can imagine how intrigued I was 15 years ago when the powerful country music industry, on behalf of its songwriters, successfully lobbied Congress for a special tax break. Basically, songwriters get to enjoy the benefit of a low “capital gains” tax rate on gains from sales of their songs. Read more.

Tax Cuts and American Innovation

By Professor Jeffrey A. Maine

I’ve been spending a lot time these days studying the recent Tax Cuts and Jobs Act (TCJA) passed in December 2017. It represents one of the most significant overhauls of our tax code in more than three decades. Read More.