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Close up of male hands holding credit card and mobile phone. Man collecting his prize sending money to card after winning it at bookmaker's website betting to his favourite team.

Apr 3, 2023

The Taxation of Online Sports Betting in North Carolina

On March 28, 2023, North Carolina legislators voted in favor of House Bill 347, which would allow online sports gambling in North Carolina. Nathan Goldman and Christina Lewellen help explain the tax outcomes and consequences.

Jan 20, 2023

The Uncertain Future of the IRS

Poole College accounting professors Nathan Goldman and Christina Lewellen examine the potential impact of the bill rescinding $80 billion of additional funding for the Internal Revenue Service (IRS).


Aug 26, 2022

Student Loan Forgiveness and Tax Implications

Associate Professors of Accounting Nathan Goldman and Christina Lewellen explain the tax and nontax provisions of the new student loan forgiveness recently announced by President Biden.

Federal Gas Tax Holiday

Jul 13, 2022

Christina Lewellen Weighs in on President Biden’s Proposal for Three-Month Federal Gas Tax Holiday

In June, President Biden called on Congress and states to take legislative action in an effort to provide relief to Americans at the gas pump. Christina Lewellen, assistant professor of accounting, weighs on this proposal.

Disney sign

Apr 28, 2022

The Happiest Place on Earth? A Look Inside Disney’s Tax and Non-Tax Battle with the State of Florida

Poole College accounting professors Nathan Goldman and Christina Lewellen take a closer look at the recent feud between the state of Florida and Disney.

Oct 21, 2021

Christina Lewellen Explains the Non-Tax Costs of Tax Planning Strategies

Christina Lewellen, assistant professor of accounting, breaks down the importance of tax planning strategy as well as the potential savings and non-tax costs that can cause strategies to go awry.

Oct 12, 2021

The Basement on the Race to the Bottom

Poole Professors Nathan Goldman and Christina Lewellen take a closer look at the global minimum tax rate.

two businessmen in a high-rise office look at a laptop screen and laugh

Jul 12, 2021

Tax Havens Can Have Hidden Costs for Corporations

Companies incorporate in tax havens to improve their bottom lines, but investors are leery of the risks.

Jun 9, 2021

Are the Ultra-Wealthy Avoiding Income Taxes?

In this Poole Thought Leadership article, accounting professors Nathan Goldman, Christina Lewellen and Andrew Schmidt discuss the article and provide context to its findings.


Mar 11, 2021

Biden Announces A New Round of COVID-19 Stimulus Payments

By Nathan C. Goldman and Christina M. Lewellen With President Biden signing the latest COVID-19 stimulus package into law in mid-March of 2021, the topic of direct payments to taxpayers – also known as stimulus payments – are once again at the forefront of many people’s minds.  In a previous Poole Thought Leadership article, assistant…