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Opinions

The Other Wealth Tax

By Robert Goulder | 11/21/2019

Robert Goulder examines a proposal for a corporate wealth tax.

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Featured News

Czech Parliament to Review Proposal for 7 Percent DST

By Annagabriella Colón | 11/19/2019

The Czech government has submitted to Parliament a draft Digital Services Tax Act that calls for a 7 percent DST on companies with global turnover exceeding €750 million annually.

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Featured Analysis

Economic Analysis: Democratic Candidates’ Tax Proposals on One Page

By Martin A. Sullivan | 11/18/2019

In economic analysis, Martin A. Sullivan summarizes the tax proposals of the five Democratic presidential candidates chosen by more than 3 percent of voters, and he argues that those proposals have no chance of becoming law unless Democrats control the Senate, House, and White House.

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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

Bonus Episode: Taxes and Inequality in America

David D. Stewart, Nana Ama Sarfo, and Gabriel Zucman | November 18

Gabriel Zucman, an economics professor at the University of California, Berkeley, discusses wealth and inequality in America with Tax Notes contributing editor Nana Ama Sarfo. He co-authored the book The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay with Emmanuel Saez.    

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