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Recent History, Future and Scope of Tax Reform in West Virginia By Michael E. Caryl Reprinted by Permission, from Tax Notes: State, Nov....

A MODEST, SELF-HELP PROPOSAL ENABLING INDIVIDUAL STATES TO ADDRESS THE REMOTE SELLER TAX PROBLEM AND MUCH MORE. As we await any...

By Michael E. Caryl, Senior Fellow Tuscarora Institute for Enterprise Studies & Advancement, LLC (TIESA) A. THE NEED FOR COMPREHENSIVE...

PART I One of the greatest virtues of this nation’s constitutionally-based system of federalism is how it enables the states to be...

The tortured road to comprehensive tax reform in West Virginia remains littered with, and seriously impeded by, a plethora of myths and...

Introduction The bromidic adage, that “taxes are what we pay for civilized society,” [1] simply confirms the obvious necessity of having...