Opinions
Does Trump Avoid Taxes? Many Other Presidents Did
News reports suggest President Trump may not have paid much in taxes over the years. But if that turns out to be the case, he would hardly be alone among past presidents.
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Featured News
Don’t Get Too Clever on 199A Aggregation Grouping, IRS Says
The ownership requirements in passthrough entities for purposes of combining them to increase the 20 percent deduction are clearly laid out in the actual regulation language, an IRS official says.
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Featured Analysis
Economic Analysis: Warren’s War on Wealth and Health
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
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
| 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.
