Tag Archives: expenditures

Tax Expenditures Before and After the Tax Cuts and Jobs Act

Key Findings A tax expenditure is a departure from the normal tax code that lowers a taxpayer’s burden, such as an exemption, deduction, or credit. The list of tax expenditures in a tax system depends heavily on what one considers … Continue reading

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Tax policy colloquium, week 7: Lisa Philipps’ Gendering the Analysis of Tax Expenditures: Bridging Two Solititudes in Canadian Tax Policy

This past Tuesday, Lisa Philipps presented the above-titledpaper, happily the day before (rather than that of) our hideous Nor’easter. I was unable to post the next day, as I usually do, due to the crush of other obligations, but now, … Continue reading

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Legislation Would Amend Proxy and Reporting Requirements Around Shareholder Approval of Company Expenditures on Political Activities

The Shareholder Protection Act, S. 1360, would empower investors to authorize a company's expenditures on political activities on an annual basis. The spending must receive a majority of votes representing all outstanding shares. In addition, the SEC must require companies … Continue reading

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Three unusual expenditures that, still, ought to be folded into fully loaded costs

An earlier post referred to defense costs paid on behalf of an in-house counsel (See my post of Jan. 18, 2011: GlaxoSmithkline lawyer's defense paid for.). What are the odds that legal defense costs on behalf of an employee lawyer… … Continue reading

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