Category: Taxation

Death is a bonanza

27 January, 2010 (13:01) | Capital Gains, Estates Taxes, Taxation, Theory, US News | No comments

By: David A. Smith
 

Step up your basis!
 
Have you died so far in 2010?  If you have, you’re in luck!
 

I’m from eternity and I’m here to help you solve your tax problem
 
If you’re still alive in 2010, but wonder how much longer you’ll make it, then you have a decision to make.
 

“Now, you have a decision [...]

Borderline behavior

25 September, 2009 (12:12) | Humor, Massachusetts, Politics, Regulation, Taxation, Theory | No comments

By: David A. Smith
 
Just as bad facts make for bad law, bad laws make for bad behavior and bad administration.  Nowhere are these contradictions more visible than when adjacent jurisdictions that have a shared interest in macroeconomic health think they can get away with boundary exploitation by taxing more on our side of the fence [...]