Cha-Ching: Elizabeth Warren, Healthcare, and Taxes

By Robert Goulder | 11/05/2019

Robert Goulder examines Massachusetts Democratic Sen. Elizabeth Warren’s ambitious proposal to use a package of tax-related revenue raisers to fund her Medicare for All program.

Microsoft Wins Another Round in Royalties Fight With Wisconsin DOR

By Paul Jones | 11/01/2019

Royalties paid to Microsoft Corp. by out-of-state manufacturers shouldn’t be used in calculating Microsoft’s tax liability in Wisconsin, according to a recent court decision.

Tax History: Saez and Zucman Exaggerate Redistributive Impulse in U.S. Tax History

By Joseph J. Thorndike | 11/04/2019

In Tax History, Joseph J. Thorndike reviews Emmanuel Saez and Gabriel Zucman’s new book and argue that while the authors provide good historical interpretation while making their case for taxing wealth, they fail to identify the conditions that will lead to progressive tax change in the future.

Special Reports

Cryptocurrency Economics and the Taxation of Block Rewards

By Abraham Sutherland | 11/04/2019

Abraham Sutherland, in the first of a two-part report, proposes a single taxation policy for all public cryptocurrencies and begins to make the case that reward tokens should be taxed when they are sold or exchanged, not when they're created.

Tax Notes Talk

Bonus Episode: Taxing Corporate Wealth

David D. Stewart, Asha Glover, and Jay A. Soled | November 05

Former Tax Notes reporter Asha Glover interviews Jay Soled, a professor at Rutgers Business School, about his proposal for a value tax on publicly traded U.S. corporations. Soled co-authored the proposal in Tax Notes with Rutgers Business School Professor Dan Palmon.

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