Opinion

Pundits have been commenting on the “Decline of the West” since the German philosopher Oswald Spengler published a book by that title in 1918. The Western world may not be as dominant as it once was, but its decline has been exaggerated. The West, as we usually refer to it, is more a concept than […]

First, digital conversations on “matters of public concern,” legally the centerpiece of First Amendment jurisprudence, were consistently blocked by partisan social-media operators throughout the 2020 election cycle. That alone is arresting; it has changed public access to information and calls for action. Social-media companies moved from offering a “public forum” (with concurrent legal duties, including openness)

The United States and Europe led the world in pursuit of freedom and democracy in the post-World War II period. Relying on shared values, including a commitment to democratic governance and human rights, we shaped an international order that improved life for people around the world.  Today, our sense of shared values remains, but our

New York State’s budgetary shortfalls due to the fallout from the COVID-19 pandemic are substantial and in need of immediate attention. It’s likely we will be short several billion dollars in the coming years, with varied estimates depending on the potential availability of federal aid. There is little disagreement something must be done. However, some

But that’s only if accessible and affordable During the first wave of COVID-19 in the spring of this year, assisted-living communities across New York state reacted swiftly and comprehensively to minimize the spread of the virus within. Adult-care facilities were mandated to test all staff every week and this will likely remain in place for the

[This year’s] holiday shopping season will undoubtedly look different from those in years’ past as normal commerce and retail activities have been disrupted to a significant degree. For this reason, my colleagues and I in the Assembly Minority Conference are making a special push to remind shoppers of the value and importance of shopping local

When the history of this era is written, special attention should be reserved for the prominent U.S. politicians who dismissed or misrepresented the COVID-19 pandemic for political purposes.  The coronavirus has wreaked untold suffering and damage to this country, and it has been able to do this because we had a major failure of government.

OPINION The IRS has released guidance on the deductibility of payments for otherwise-deductible expenses using funds from the Paycheck Protection Program (PPP). The guidance, although not unexpected, is not taxpayer friendly. Revenue Ruling 2020-27 describes two situations. In situation 1, the taxpayer incurred eligible expenses for which a PPP loan was obtained. In November, the

OPINION As the coronavirus pandemic turns much of the business world upside down, numerous companies have pivoted while reevaluating their purpose, products, and relationships with customers.   One area of emphasis that has gained traction is philanthropy. Many CEOs see helping those in need as an essential element of a business, especially in these unprecedented times.

Normally, I am a proponent of buying small businesses.  The data shows they make the world go ‘round. The U.S. Small Business Administration Office of Advocacy, which defines a small business as a firm with fewer than 500 employees, states that there are over 30 million such enterprises in the U.S.  But a convergence of factors