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Opinions

The Ongoing SALT Deduction Soap Opera

By Marie Sapirie | 12/02/2021

Marie Sapirie writes that the furor over the state and local tax deduction limit has an irresistible political attraction that ensures its longevity.

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Featured News

Charlie Sheen Battles IRS Rejection of Offer in Compromise

By Benjamin Guggenheim | 12/03/2021

Actor Charlie Sheen, star of the TV series Two and a Half Men, is contesting the rejection of a $3.1 million offer in compromise for liabilities in tax years 2015, 2017, and 2018 in Sheen v. Commissioner.

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Featured Analysis

Building Back Biden’s American Start-Up

By Benjamin M. Willis and Ryan J. Dobens | 11/29/2021

Benjamin M. Willis and Ryan Dobens explain why it’s unlikely the House’s version of the Build Back Better Act will succeed in reversing President Biden’s earlier efforts to expand the section 1202 exclusion from 50 percent to 100 percent.

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Special Reports

Has Public Opinion Moved the Political Needle on Corporate Tax Avoidance?

By Jeroen Lammers | 11/29/2021

Jeroen Lammers argues that media analysis and Google Trends data both indicate that public opinion has not been the primary reason why governments have taken legislative action to curb corporate tax avoidance.

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Tax Notes Talk

Looking Ahead: State Tax Policy Trends to Watch in 2022

David D. Stewart, Paul Jones, and Carl Davis | December 02

Carl Davis of the Institute on Taxation and Economic Policy discusses the biggest trends in state tax policy this year and those likely next year, including the implications of the Build Back Better Act.

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