The 2017 Tax Cuts and Jobs Act eliminated the alternative minimum tax for corporations and sharply eviscerated the alternative minimum tax for individuals. Yet recently there has been a resurgence of interest in minimum taxes both for the international tax systems and in certain domestic...

Corporate taxation has historically relied on two views of taxation: the entity view and the aggregative view. The entity view emphasizes that the corporation as a separate entity should pay taxes. The aggregative view instead views the corporation as a conduit for its shareholders and focuses...

Most states either totally or partially exclude food at home from the general sales tax. This exclusion generates a debate between tax policy analysts with their emphasis on broad base, low-rate tax systems against the advocates for the poor who argue that the exemption for food is necessary on...