Michael CarylDec 23, 201920 min INSIDE WV TAXESRecent History, Future and Scope of Tax Reform in West Virginia By Michael E. Caryl Reprinted by Permission, from Tax Notes: State, Nov. ...
Michael CarylSep 25, 201919 minCourt Leaves Uncertainty in Business Property TaxationBy Michael E. Caryl (Reprinted w/permission from Tax Notes State, “Inside West Virginia Taxes,” 8/5/19, Vol. 93, No. 6, pp, 501-508) In i...
Michael CarylDec 13, 201819 minRoiled State Supreme Court to Review Taxation of Major Industry by Michael Caryl (Originally Published by Tax Analysts: "Roiled State Supreme Court to Review Taxation of Major Industry," State Tax Note...
Michael CarylJun 23, 20188 minThe Progressive, Creditable Implied Purchases TaxA MODEST, SELF-HELP PROPOSAL ENABLING INDIVIDUAL STATES TO ADDRESS THE REMOTE SELLER TAX PROBLEM AND MUCH MORE. As we await any Congressi...
Michael CarylJun 16, 20184 minAnother View (First Published in The Martinsburg Journal on June 28, 1998) When President Bill Clinton appeared at Tiananmen Square in Beijing, China, yesterday, he handed his totalitarian hosts a symbolic measur...
Michael CarylJun 16, 20184 min Another View (First Published in The Martinsburg Journal on April 26, 1998)One doesn't have to endorse the personal ethical standards of the incumbent to recognize the positive aspects of having some of our schoo...
Michael CarylJun 14, 20187 minThe Why And How Of Personal Property Tax Repeal And Real Property Tax Reform In West Virginia [1]By Michael E. Caryl, Senior Fellow Tuscarora Institute for Enterprise Studies & Advancement, LLC (TIESA) A. THE NEED FOR COMPREHENSIVE T...
Michael CarylJun 14, 20187 minWest Virginia Does Not Have To Be Kansas: How Smart Tax Reform Can SucceedPART I One of the greatest virtues of this nation’s constitutionally-based system of federalism is how it enables the states to be “labor...
Michael CarylJun 14, 201813 minMore Myths and Misinformation About Tax Reform in West VirginiaThe tortured road to comprehensive tax reform in West Virginia remains littered with, and seriously impeded by, a plethora of myths and m...
Michael CarylMay 24, 201815 minPiercing Three State Tax Policy Myths Enshrouding Public Finance RealityIntroduction The bromidic adage, that “taxes are what we pay for civilized society,” [1] simply confirms the obvious necessity of having ...
