I am a seasoned tax and technology attorney with a passion for delving into matters at the intersection of law, policy, economics and technology. When I'm not writing about the law I'm teaching it, to undergraduates and law students alike, at Drexel Kline School of Law. I have a
New EV Tax Credit Rules To Challenge China’s Dominance
Certain battery materials deemed impracticable to trace can now be temporarily excluded from restrictions on sourcing from Foreign Entities of Concern (FEOC) until 2027.
Why The Venice Tourist Tax Is A Controversial Policy
As of April 25, Venice started charging an entry fee — a so-called tourist tax — for day-trippers from that date until July.
Unrealized Gain Tax—A Coming Sea Change in FY2025 Budget Proposal?
Among the most striking initiatives in the FY2025 Budget Proposal is a set of proposals taxing unrealized gains—a concept generally absent in tax frameworks due to val...
Biden Capital Gains Proposal Of 44.6% Comes With Caveats And Asterisks
The number being bandied about is 44.6%, which would be the highest formal federal capital gains rate since its inception.
Do We Need A Property Tax For Space?
Considering a proposal for a property tax-like policy for the deployment of near-Earth satellites.
Licensing Fees For AI Training Data Is Impractical—AI Tax Is Workable
Traditional intellectual property law paradigms fall down in the face of the "use" of a piece of copyrighted work not being to copy it, per se, but to learn from it.
IRS Whistleblower Littlejohn—Between Weaponizing And Whistleblowing
In the annals of modern whistleblowing, the name Charles Littlejohn is not likely first to come to mind.
IRS Direct File Contains Google And Canvas Fingerprinting Scripts
In an era, and in an area, where digital privacy concerns are front and center, the Internal Revenue Service (IRS) appears to be treading a thin line between user expe...
35 Major Corporations Spent More On Top Executives Than Taxes
A recent report jointly prepared by Americans for Tax Fairness (ATF) and the Institute for Policy Studies (IPS), working from data gathered for a study by the Institut...
New York Bill Would Expand Residential Solar Tax Credit To $10,000
It transforms the credit into a refundable credit for low to moderate income taxpayers or those residing in a disadvantaged community.