Issues

A Cliff in Hawaii Income Tax, Too

A couple of months ago we were talking about “tax cliffs.” These apply where a taxpayer makes a dollar more of income, or value, then the tax amount jumps far more than that one dollar. We looked at the City and County of Honolulu’s “Residential A” classification,...

End Run Around Nexus

We continue our series of pending U.S. Supreme Court cases with another one from Colorado. Colorado imposes a sales and use tax similar to Hawaii. Not all sales to Colorado consumers are subject to Colorado sales tax, because the U.S. Constitution says that if a...

The Tax Credit that Should Not Die

A Maryland income tax case recently attracted national attention when it was argued before the U.S. Supreme Court in mid-November. It’s interesting because it involves the one credit in our income tax system that is considered to be an integral feature of the system...

Gun Control on Elm Street

Classic serial killer films have a fairly standard arc: the killer hunts down his victims, usually teens, and slays them with various sorts of deadly implements running the gamut from prosaic knives to terrifying chainsaws. The helpless and hapless victims spend most...