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Opinions

Tax Notes Editors’ Wish List: Winter 2020

By Nicole White | 02/14/2020

Calling all submissions! The editors in chief of our three magazines have shared what topics they hope to see writers tackle this winter.

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Featured News

OECD Global Tax Overhaul May Lead to $100 Billion Revenue Spike

By Stephanie Soong Johnston | 02/14/2020

The two-pillar solution to update international tax rules for the digital age that's being considered by nearly 140 countries is projected to raise $100 billion annually in corporate tax revenues — but that estimate comes with caveats.

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Featured Analysis

A Wealth Tax Could Make Rich People More, Not Less, Powerful

By Joseph J. Thorndike | 02/10/2020

In news analysis, Joseph J. Thorndike argues that attempting to limit the influence of money in politics is complicated and uncertain, and that making rich people less rich might make things better or could just as easily make them worse.

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Special Reports

Fighting E-Commerce VAT Fraud: New EU Compliance Obligations for Payment Service Providers

By Aleksandra Bal | 02/03/2020

Aleksandra Bal discusses new EU reporting obligations for payment service providers that are meant to provide EU states with payment data that will help them detect noncompliant foreign sellers.

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Tax Notes Talk

The Wealth Tax Debate

David D. Stewart, Joseph J. Thorndike, Jason Furman, and Benjamin M. Willis | February 13

Jason Furman, a professor at Harvard University and former chair of the Council of Economic Advisers, discusses the arguments used to back a wealth tax and suggests alternatives to reduce the wealth inequality gap in the U.S. with Tax Notes contributing editor Joseph J. Thorndike. In the latest installment of Willis Weighs In, Benjamin Willis continues his vote-to-value disparity discussion by explaining how the value of vote can affect the value of other stock rights and classes of stock and the importance of appraisals.

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