Smith Brain Trust


A Tax Loophole You Could Drive an Uber Through

There are two certainties, the old saying goes: Death and taxes. And though there are no known loopholes for death, tax professionals do discover tax loopholes from time to time. Like this one, involving Uber drivers.

Feb 14, 2018
How Sales Tax Ended Up in the Supreme Court

The Supreme Court is poised to take up an issue that states have wrestled with since before the earliest days of online retail sales. It's the issue of whether states may collect sales tax from out-of-state retailers. Sam Handwerger explains why it's a bigger deal than ever.

Jan 18, 2018
14 Signs the GOP May Be Ready for a Flat Tax

Among the pages and pages of proposed changes in the still-evolving Republican tax plan, the Smith School's Sam Handwerger detects some signs that the party is becoming more open to a flat tax.

Nov 09, 2017