September 2001 turned out to be an unusually bad time to sell stocks: By New Year's Day 2002, little more than three… — James B. Stewart 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 Copy Share Image
The biggest revenue target is the preferential rate for long-term capital gains, which raises a perennial question: Why should capital income be… — James B. Stewart Capital gains 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
A major way that losses are generated in real estate ventures is through depreciation, which is supposed to reflect the way that… — James B. Stewart 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 Copy Share Image
A study by the Federal Trade Commission found that concerns about every vertical merger examined by the commission from 2006 to 2012… — James B. Stewart Competition 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
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 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
