The author says New York State's convenience of the employer rule is unconstitutional and that Congress should pass legislation barring states from taxing the income of nonresidents who work in their out-of-state homes for New York employers. Zelinsky criticizes a recent New York State...

The author says the U.S. Sixth Circuit's decision in Cuno v. DaimlerChrysler, which struck down Ohio's investment tax credit as unconstitutional, did not make sense as a matter of tax policy or Commerce Clause doctrine. He also criticizes the decision's supporters, saying they have an unhealthy...

New York's "convenience of the employer" doctrine overtaxes nonresident telecommuters on the days they work at their out-of-state homes. This doctrine was poor tax policy in normal times. It is particularly bad tax policy during the Covid-19 crisis, penalizing individuals who work at home

The Buffett-Gates Giving Pledge, under which wealthy individuals promise to leave a majority of their assets to charity, is an admirable effort to encourage philanthropy. However, the Pledge requires us to confront the paradox that the federal estate tax charitable deduction is unlimited while...