Andrew Leahey

Andrew Leahey

Contributor|Taxes

Andrew is a tax and technology attorney who writes and teaches at the intersection of law, policy, economics, and innovation. Whether he’s decoding complex tax legislation or examining how emerging tech reshapes legal practice, his work aims to bring clarity, insight, and a touch of dry humor to the dense worlds of regulation and reform. He teaches undergrads and law students alike, and his writing aims to tackle everything from fiscal policy and AI to the quieter corners of the tax code—always with an eye on what’s coming next.

SOCIAL
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Feb 27, 2026

Tariffs Were Illegal—Don’t Mail Checks, Use The Tax Code

The Supreme Court struck down Trump’s tariffs. Now comes the real question: how should Congress refund a regressive tax that hit lower-income households hardest?

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Feb 15, 2026

IRS Suspends Tax Obligations For Hostages Abroad—Do The Same At Home

The IRS grants tax relief to Americans wrongfully detained abroad. It should extend the same penalty and collection suspension policies to wrongful detention at home.

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Jan 30, 2026

California Mileage Tax—Pilot Programs And Permanent Policy Inertia

California’s mileage tax pilot began in 2014. In 2026, it’s still “studying.” AB 1421 extends it to 2035—proof that indecision is now the policy.

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Jan 21, 2026

Tariffs For Greenland—Or, ‘I’ll Hold My Breath Until You Turn Blue’

Trump’s Greenland tariff plan would tax Americans to punish allies—expanding failed trade policy for a fantasy land deal. Here’s who really pays.

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Dec 18, 2025

‘No Tax On Car Loan Interest’—Tax Reform Or Facade?

New car loan interest deduction lets buyers write off up to $10,000—but the real winners may be automakers, not middle-class taxpayers.

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Dec 10, 2025

The Truth About ‘No Tax On Social Security’

The White House claims there's “no tax on Social Security,” but the One Big Beautiful Bill doesn’t deliver that. It’s just a deduction—temporary, limited and misleading.

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Nov 26, 2025

UK Mansion Tax—The Beginning Of A British Wealth Tax Regime?

Rachel Reeves’ new mansion tax signals the UK’s shift toward wealth taxation—modest now, but with big implications for property, policy, and fairness.

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Nov 19, 2025

The Rise And Proliferation Of Excessive FBAR Penalties

A dual citizen was fined $437K for failing to file FBARs despite only $29K in tax loss. This case shows how FBAR penalties now outstrip harm—and due process.

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Oct 27, 2025

Whac-A-Mole Taxation Battles Will Persist Without A Global Deal

Why the U.S. needs to back a global tax deal to stop endless digital services tax battles.

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Oct 15, 2025

Norway Shows How To End EV Subsidies Without Killing The Market

Norway is phasing out EV subsidies after reaching 95% adoption—proving that smart, gradual rollbacks work. The U.S., by contrast, pulled the plug too soon.