Amazon and Snap both have stories that are compelling for many investors: Amazon has transformed retailing and is destined to dominate it.… — James B. Stewart Communication Copy Share Image
The A.M.T. is much reviled by tax experts across the political spectrum for its unintended consequences and fiendish complexity. — James B. Stewart Complexity Copy Share Image
Almost everyone agrees that corporate tax rates need to be cut because of global competition. Companies should not be able to stash… — James B. Stewart Competition Copy Share Image
Under Armour's success depends in part on endorsements from celebrity athletes, many of whom - like Stephen Curry, the basketball star -… — James B. Stewart Basketball Copy Share Image
The appreciation of capital assets is already taxed at an extremely favorable rate compared to labor. That's why the rich pay such… — James B. Stewart Appreciation Copy Share Image
Advocates of a tax overhaul often point to the 1986 act as a model for a comprehensive approach that ushered in a… — James B. Stewart Act Copy Share Image
As in many cities, Uber has disrupted powerful interests in London, starting with the drivers of black cabs, who trace their lineage… — James B. Stewart Black Copy Share Image
I'm hardly a smartphone addict. I rarely look at social media. — James B. Stewart Look Copy Share Image
Republicans seem to be gambling that most Americans won't care about a few rich private equity managers if their own taxes go… — James B. Stewart Democracy Copy Share Image
The idea that content is king has long rested on the notion that distribution - in whatever form it takes - is… — James B. Stewart Happiness Copy Share Image
Like or loathe Donald J. Trump, you have to give him this: He's done more to shine a spotlight on the loopholes… — James B. Stewart American Copy Share Image
Losses from partnerships and limited-liability companies, the entities through which the Trumps report much of their income, do not have to be… — James B. Stewart Back Copy Share Image
My experience bears out an adage about airlines: People almost always opt for convenience and price, even while complaining loudly about crowded… — James B. Stewart Always Copy Share Image
The real estate lobby has prominent allies in both parties. After the last major overhaul of the tax code, in 1986 -… — James B. Stewart Allies Copy Share Image
It's often said that the most important qualities in a chief executive are character and judgment. — James B. Stewart Character Copy Share Image
Various justifications for lower capital-gains rates have been proffered over the years, none of them self-evident. But even conceding the wisdom of… — James B. Stewart Generation Copy Share Image
Most European countries fund their low corporate taxes with some form of a value-added tax, on consumption rather than income. — James B. Stewart Consumption Copy Share Image
From what little is known of Mr. Trump's tax returns, he used losses to offset virtually all of his taxable income for… — James B. Stewart He Copy Share Image
The bar for a chief executive of a public corporation to repudiate a United States president is extraordinarily high. Corporate leaders aren't… — James B. Stewart Corner Copy Share Image
The Joint Committee on Taxation estimated that in 2016, the corporate income tax raised $300 billion in revenue, while what it called… — James B. Stewart Committee Copy Share Image
Seattle was hardly a tech magnet before Amazon, Microsoft, and then a host of once-fledgling technology firms set up operations there. — James B. Stewart Microsoft Copy Share Image
Mr. Trump had no political or military experience, the traditional routes to high political office. Virtually his only qualification was his business… — James B. Stewart Business Copy Share Image
The National Multifamily Housing Council, a trade association of apartment owners, managers, developers and lenders, has come to the defense of the… — James B. Stewart Come Copy Share Image
While there continue to be critics of the Comcast-NBC merger, it's hard to argue that competition in news and entertainment has diminished… — James B. Stewart Competition Copy Share Image
The rationale for eliminating the alternative minimum tax is that such a backup system should not be necessary if the tax code… — James B. Stewart Escape Copy Share Image