Opinions
Biden's Tax Policies Can Do More to Address Racism
Benjamin M. Willis points to parts of the tax system that the Biden administration could improve to address systemic racism.
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Featured News
DOJ Argues for Dismissal of ARPA Challenge by Kentucky, Tennessee
A lawsuit filed by Kentucky and Tennessee challenging a provision in the federal COVID-19 relief law that bars the act’s funds from being used to offset reductions in net tax revenue should be dismissed for lack of standing, according to the Department of Justice.
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Featured Analysis
Billboards, Taxes, and the First Amendment
In this installment of The SALT Box, Roxanne Bland revisits litigation surrounding excise tax on billboards, as Ohio becomes the latest state to consider the issue.
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Special Reports
Taxing Business: The TCJA and What Comes Next
William G. Gale and Claire Haldeman propose reforms that would repeal and amend various business tax provisions of the Tax Cuts and Jobs Act and would raise revenue while making business taxation more efficient, equitable, and resistant to profit shifting.
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Tax Notes Talk
The Beginning of the End? An Update on the OECD Tax Reform Plan
| July 22
Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.