In the first of a two-episode series, professor Ryan Abbott of the University of Surrey discusses his views on the tax implications of increasing automation and the need for a robot tax. – ​Forbes – Taxes ​Read More  

Today’s Social Security column addresses questions about how spousal benefit rates are calculated, when spousal benefits can become available and when to inform SSA of monthly earnings. – ​Forbes – Taxes ​Read More  

The computations involved in the Section 41 Credit for increasing research activities defy easy summary. To understand Judge Jackson’s opinion you don’t have to understand the computations. The judge concluded that there was actually no research eligible for the credit at all. – ​Forbes – Taxes ​Read More  

Yes, it’s the opportunity for most employees to select which benefits they will choose for the following year. Here are some of the most common mistakes we see people make: – ​Forbes – Taxes ​Read More  

Joseph J. Thorndike analyzes the historical resonance and practical reality of President Biden’s recent threat to impose a windfall tax on the “war profiteering” of oil companies. – ​Forbes – Taxes ​Read More  

Democrats have been avoiding the economy as an election issue, but the party and Biden have a strong record to run on, even with inflation. – ​Forbes – Taxes ​Read More  

The taxpayer properly elects deferral by making an election on or before the due date (including extensions) for filing the tax return for the year in which the QSBS is sold. – ​Forbes – Taxes ​Read More  

Dividend income is taxable, but the tax rate is determined by a handful of factors. Here are important details. – ​Forbes – Taxes ​Read More  

Robert Goulder of Tax Notes and professor David Kamin of the New York University School of Law discuss the purpose and political importance of book minimum taxes, particularly the global anti-base-erosion agreement. – ​Forbes – Taxes ​Read More  

Republicans are poised to win control of Congress on Tuesday. What should they do? – ​Forbes – Taxes ​Read More  

Securing these essential programs will require a far more serious conversation than the one voters have been hearing in the closing weeks of this election. – ​Forbes – Taxes ​Read More  

Tax Notes contributing editor Robert Goulder says it’s time to stop waiting for the EU to get its house in order and time to move ahead with pillar 2 implementation. – ​Forbes – Taxes ​Read More