Opinions
Which Large U.S. Corporations Would Pay Biden’s 15% Minimum Tax?
Martin A. Sullivan argues that if President-elect Joe Biden’s corporate tax increases are enacted, the somewhat surprising and most likely unintended effect would be to reduce tax incentives for domestic capital formation and job creation.
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Featured News
Tax Pros Debate Later Filing Season Opening — And Closing
Tax professionals slammed the IRS’s announcement of a February 12 opening for the 2021 tax return filing season, but were split on asking for an extension of the filing deadline.
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Featured Analysis
Understanding State-Local Revenue: A Taxing Exercise
Ronald C. Fisher of Michigan State University examines various approaches to increasing tax revenue that state and local governments may take in response to the COVID-19 pandemic.
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Special Reports
CIC Services Looks to Change the Tax Controversy Landscape
Andrew Weiner argues that the petitioner in CIC Services, which was recently argued before the Supreme Court, presents an unconvincing case for reading the Anti-Injunction Act to allow pre-enforcement challenges to tax rulemaking, and he explains why that interpretation wouldn’t necessarily benefit taxpayers.
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Tax Notes Talk
A Closer Look at IRS Audit Selection Bias
| January 14
Retired IRS economist Kim Bloomquist discusses his findings of geographic – and perhaps race and class – bias in the tax agency’s selection of audits.
