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Opinions

Grover Cleveland: History’s Unlikely Man of the Hour

By Joseph J. Thorndike | 12/01/2020

Joseph J. Thorndike argues that Grover Cleveland’s nonconsecutive presidential terms suggest for President Trump a possible political future and for President-elect Biden that without a Senate majority, ambitious plans for health, environmental, and tax policy could be a heavy lift.

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Featured News

AICPA Pushes Back on PPP Questionnaires for High-Dollar Borrowers

By Eric Yauch | 12/03/2020

Businesses that took millions in pandemic relief loans are now being asked thorny questions to justify receiving them, but one group says the questionnaires focus on the wrong time frame.

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Featured Analysis

Shrinking the Tax Gap: A Comprehensive Approach

By Charles O. Rossotti, Natasha Sarin and Lawrence H. Summers | 11/30/2020

Charles O. Rossotti, Natasha Sarin, and Lawrence H. Summers detail steps a new administration can take to attack the tax gap, including useful steps that can be taken in the near term through executive actions.

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Special Reports

Credit Ratings and International Tax Planning

By Zhiming Ma, Derrald Stice and Danye Wang | 11/09/2020

Zhiming Ma, Derrald Stice, and Danye Wang investigate the extent to which companies’ international tax planning activities affect assessments of their creditworthiness.

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Tax Notes Talk

How Americans Pay the Price for Vice

David D. Stewart and Ulrik Boesen | November 25

The Tax Foundation’s Ulrik Boesen discusses the excise taxes imposed on longtime vices like alcohol and cigarettes as well as more recently developed habits.

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Top News for Thursday, December 03, 2020

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