21st Century Taxation, published by San Jose State University, focuses on tax policy and reform aimed at modernizing tax systems for the 21st century. The blog critiques existing tax system weaknesses and evaluates reform proposals based on principles of sound tax policy and contemporary business practices. It covers topics such as deductions related to tip income, tax implications for contractors, marriage penalties and bonuses in tax law, and legislative changes affecting income tax nexus and reporting requirements. The blog also discusses specific provisions of recent tax legislation, including the OBBBA, and explores their practical impacts on taxpayers and employers.