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Opinions

Messaging Strategy: From Class Tax to Mass Tax and Back Again

By Carrie Brandon Elliot | 11/14/2019

When the U.S. government sold the income tax to the public in the 1940s, its message obscured the tax’s limited application and coercive nature.

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Featured News

Carried Interest, SALT Among Imminent TCJA Guidance

By Kristen A. Parillo | 11/14/2019

Proposed carried interest regulations under section 1061 and a proposal for dealing with the cap on the state and local tax deduction are expected to be released in the coming weeks.

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Featured Analysis

Economic Analysis: Warren’s War on Wealth and Health

By Lee A. Sheppard and Martin A. Sullivan | 11/11/2019

In economic analysis, Lee A. Sheppard and Martin A. Sullivan analyze Sen. Elizabeth Warren’s proposed tax increases to pay for her Medicare for All plan, with special attention paid to her employer Medicare contribution.

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Special Reports

Navigating the EU-OECD Harmful Tax Competition Jungle

By Barry Larking | 11/11/2019

Barry Larking tracks the development of the EU and OECD actions to combat harmful tax competition and assesses the current state of play.

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Tax Notes Talk

Analyzing The OECD’s Pillar 2 Proposal

David D. Stewart, Ryan Finley, and Monika Loving | November 14

Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal.

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Top News for Sunday, November 17, 2019

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