Joseph J. Thorndike Tax | Politics | History

Joseph J. Thorndike
IRS Historical Factbook: A Forgotten Classic
IRS Historical Factbook: A Forgotten Classic

Way back in 1993, the IRS published a classic in American tax history: The IRS Historical Fact Book: A Chronology. It’s no interpretive masterpiece. Rather, it provides just what the title promises — a timeline of U.S. tax history that’s especially heavy on administration of the federal tax system. That may sound boring (and sometimes […]

Slides for “Redistribution and the Long 20th Century of Progressive Taxation”

Slides for my presentation at the Basel conference on Global Histories of Taxation and State Finances Since the Late 19th Century thorndike-presentation-basel

WSJ: “A 2017 tax overhaul would be a case study in the benefits of dead ends and behind-the-scenes preparation.”

Republicans’ race to rewrite the U.S. tax code on the heels of this month’s election relies on years of work that is suddenly—and quite unexpectedly—poised to pay off. Source: After Years of Turmoil, Republican Tax Overhaul Picks Up Speed

Stiglitz urges EU to tackle tax havens after Trump win

US economist Joseph Stiglitz called on the EU to take a leading role in the fight against tax evasion, calling the next US leader, Donald Trump a “tax avoider or even evader-in-chief”. Source: Stiglitz urges EU to tackle tax havens after Trump win

The Trump Impeachment Fantasy Isn’t Realistic | New Republic

We’re not likely to see an impeachment anytime soon, for the same reasons that the Republicans were unable to stop Trump from winning the nomination: Trump has consolidated the GOP base as his own personality cult, thereby cowing Republican officeholders. Source: The Trump Impeachment Fantasy Isn’t Realistic | New Republic

The Trump Impeachment Fantasy Isn’t Realistic | New Republic
The Trump Impeachment Fantasy Isn’t Realistic | New Republic

We’re not likely to see an impeachment anytime soon, for the same reasons that the Republicans were unable to stop Trump from winning the nomination: Trump has consolidated the GOP base as his own personality cult, thereby cowing Republican officeholders. Source: The Trump Impeachment Fantasy Isn’t Realistic | New Republic

Trump and the Death Tax | Ropes & Gray LLP – JDSupra

A complete repeal of the federal transfer tax system would result in a windfall for the wealthiest American families and would present great opportunity to place assets in trust to protect them from a reinstated transfer tax system down the road. However, we think this is unlikely, and we anticipate a more revenue-neutral reform of […]

Trump tax adviser is right, the House GOP is wrong – The Washington Post

The GOP House wants to do individual and corporate tax reform together. Since 2010, when the GOP won its majority, it has never agreed upon, let alone put up for a vote, a specific tax-reform measure, although House Speaker Paul D. Ryan (R-Wis.) and others have suggested various iterations. And that is one reason Moore […]

Updated Slides: A Nation of Taxpayers–Consent, Coercion, and the Modern U.S. Tax State
Updated Slides: A Nation of Taxpayers–Consent, Coercion, and the Modern U.S. Tax State

Revised slides from my presentation at the Tax Court last night: A Nation of Taxpayers–Consent, Coercion, and the Modern U.S. Tax State