Tuscarora Institute for Enterprise Studies & Advancement, LLC.

"Capitalists Succeed by Serving the Needs of Others"

        Welcome to TIESA’s website.  Here, you will find insightful and unconventional commentary on a wide array of public policy questions.  Those issues include, in addition to matters of great interest in TIESA’s home base, the U.S. State of West Virginia, those of broad interest throughout the United States, and, indeed, the world. 

        The common theme of the essays and other commentary here is, as TIESA’s above-quoted credo asserts, the power of free market capitalism to improve the condition of mankind.  To that end, the interplay of systems of taxation, being the price we pay for a civilized society, with private enterprise, will be an area of primary focus.  Likewise,  the structure of the public institutions funded by tax revenues, along with the substantive policies and procedures governments employ to foster a civilized society, will be examined from many perspectives.

        Furthermore, many societal trends powerfully influence the nature and degree of the economic and personal freedom and opportunities for self-reliance which we all strive to experience,and will, thus, be another area of comprehensive review and comment.  

        In reviewing all of those broad policy areas, and the specific essays and other commentaries addressing each of them, you will find earlier writings spanning more than twenty (20) years of impressions of the evolving debate on many of them.   In addition, under many of them, there are many other topics identified as a preview of essays which are "Coming Soon." 

        As promised, TIESA’s Current Essay , entitled “Court Leaves Uncertainty in Business Property Taxation,” which was first published on August 5, 2019, in national tax profession periodical Tax Notes, “State & Local” (Vol. 93, No. 6, pp. 501-508), reported the outcome of a West Virginia Supreme Court ruling in an earlier case, the issues pending in which were previously also described in detail both here and in Tax Notes.   Unfortunately, as this new article explains, the Court’s ruling was rife with contradictory reasoning and, as a result, both tax administrators and taxpayers in the natural gas production industry remain uncertain about the rules governing their taxation.  Because the matter was remanded to the lower court, the article also describes an approach the lower court could take in bringing some consistency in matters of this nature.  As before, once the results of that remand are announced, a detailed report and analysis of it will be published here in the TIESA Blog.

        Finally, we strongly urge all our readers to provide  your thoughts on any of the matters discussed here.  Thank you for your interest and constructive input.  Food for thought serves its most valuable purpose when it is consumed and used for improved understanding and the progress of mankind.  If what you read here  is appealing, and you would  want to consider engaging TIESA to provide insightful, well-researched, well-reasoned written commentaries or other analysis on an ad hoc or periodic basis, please click the following link.  There, we can discuss how our experienced and published commentary services can be provided to your organization at reasonable and competitive rates. 

        NOTE: Except where expressly indicated otherwise, all the views expressed in this website are exclusively those of TIESA and Michael E. Caryl, and are not to be attributed to his law firm, his family or any other person or organization. 


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