The effects of the worldwide ep-idemic of COVID-19 insofar as U.S.tax law is concerned are very r eal,very large,and grasped for the most part only by tax professionals.But there is one exception:all Americans now see...The effects of the worldwide ep-idemic of COVID-19 insofar as U.S.tax law is concerned are very r eal,very large,and grasped for the most part only by tax professionals.But there is one exception:all Americans now see the Internal Revenue Service(IRS)not only as a tax collector but also the agency sending$1,200 to almost every American adult,plus$500 for most children.展开更多
Peter Barnes and I,longtime skep-tics of the Pillars,set out to prepare a joint essay on the subject.When I re-ceived a draft from Peter,however,I re-alized that the bases for our skepticism were not entirely aligned....Peter Barnes and I,longtime skep-tics of the Pillars,set out to prepare a joint essay on the subject.When I re-ceived a draft from Peter,however,I re-alized that the bases for our skepticism were not entirely aligned.Peter faults the OECD for allowing the perfect to displace the good with the result that these complex proposals may“work well in a laboratory but…not work in the real world.”I agree with that senti-ment but the problems with the Pillars seem to me to derive from a deeper source than the pursuit of perfection.展开更多
文摘The effects of the worldwide ep-idemic of COVID-19 insofar as U.S.tax law is concerned are very r eal,very large,and grasped for the most part only by tax professionals.But there is one exception:all Americans now see the Internal Revenue Service(IRS)not only as a tax collector but also the agency sending$1,200 to almost every American adult,plus$500 for most children.
文摘Peter Barnes and I,longtime skep-tics of the Pillars,set out to prepare a joint essay on the subject.When I re-ceived a draft from Peter,however,I re-alized that the bases for our skepticism were not entirely aligned.Peter faults the OECD for allowing the perfect to displace the good with the result that these complex proposals may“work well in a laboratory but…not work in the real world.”I agree with that senti-ment but the problems with the Pillars seem to me to derive from a deeper source than the pursuit of perfection.
