Nathan Goldman, Ph.D, CPA, is the Dean’s Scholar, University Faculty Scholar, and Park Faculty Scholar at the Poole College of Management at North Carolina State University. He teaches graduate courses in taxation. His research focuses on corporate taxation and the intersection
The Tax Reasons For New York To Treat Kalshi Like A Sportsbook
New York sued Kalshi for illegal gambling, but the real motive is tax revenue. Here's the tax wedge behind the lawsuit — and what it means for bettors.
How The Pied-à-Terre Tax Could Reshape New York City’s Resident Base
Mamdani’s pied‑à‑terre tax adds new costs for non‑resident owners and raises questions about revenue, residency incentives and risks for New York City’s tax base.
Mamdani’s City Run Grocery Stores And Their Potential Market Impact
New York City plans five city-run grocery stores with 30% discounts, raising questions about pricing, competition and how the model may reshape the food market.
Why U.K. Powerball Jackpots Look Smaller Than U.S. Ones
UK Powerball jackpots look smaller because the UK lists net payouts while the US advertises gross annuity values. Here’s how tax rules shape the headline gap.
‘Tax The Rich’ Will Be On The Ballot For 14% Of Americans In November
Tax the rich' is on the ballot for nearly 14% of Americans this November — California and Washington voters decide the fate of two new taxes.
Illinois's Crypto Tax Could Tax You Even If You Lose Money
Illinois is the first state to impose a crypto tax, even ones that lose money. Here's what the Digital Asset Tax Act does and who it affects.
Trump Accounts Are Not Just For Newborns—Here's Why
Trump Accounts offer more than a $1,000 newborn deposit. Families can contribute $5,000 a year and build flexible, tax‑advantaged savings for any child under 18.
Prediction Markets Hit $24 Billion A Month. States Are Fighting Back
Prediction markets surge to $24B a month as states escalate lawsuits, bans and new taxes, reshaping the regulatory fight over how these fast‑growing markets operate.
Will California's Billionaire Tax Be Paid By Non-Billionaires Too?
California's 2026 Billionaire Tax sounds simple — but experts warn the ripple effects could cost non-billionaires via lost revenues, higher taxes, & corporate departures.
North Carolina Sets New Sports Betting Tax Reporting Standard
North Carolina's new sports betting tax reporting bill gives the state direct access to sportsbook data, setting a standard that could reshape how states track bettors.