Opinions
Messaging Strategy: From Class Tax to Mass Tax and Back Again
When the U.S. government sold the income tax to the public in the 1940s, its message obscured the tax’s limited application and coercive nature.
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Featured News
Carried Interest, SALT Among Imminent TCJA Guidance
Proposed carried interest regulations under section 1061 and a proposal for dealing with the cap on the state and local tax deduction are expected to be released in the coming weeks.
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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
Analyzing The OECD’s Pillar 2 Proposal
| November 14
Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal.
