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Tag: Tax Cuts and Jobs Act

Las balanzas de la justicia rodean los documentos y libros de la ley de impuestos.
Globalization

Who Has the Power: Courts, Congress, and Tax Authority

In the last 18 months, courts in three key cases such as Loper Bright Enterprises v. Raimondo and Moore v. United States have shown a recalibration of the balance of tax authority, setting new parameters in the drafting, interpretation, and application of tax rules, generating uncertainty in taxation.

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September 10, 2025
Los gráficos de barras comparan la opinión pública con los resultados de la legislación tributaria.
Globalization

When Tax Laws Challenge Public Opinion: Insights from OBBBA

The One Big Beautiful Bill Act (OBBBA) of 2025, passed with public opposition, generated fiscal imbalances and cut key programs. The discrepancy between fiscal standards and what is seen by citizens was due to the fact that the majority of funding comes from wealthy citizens. However, other projects such as Connecticut’s Citizens’ Election Program, with public financing for campaigns, demonstrate the possibility of aligning legislation with public opinion.

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August 19, 2025