Opinions

The Tax Policies Behind the 2020 Presidential Candidates

By Joseph J. Thorndike, Robert Goulder and Martin A. Sullivan | 10/28/2020

In this installment of In the Pages, Robert Goulder, contributing editor for Tax Notes International, Martin Sullivan, chief economist and contributing editor for Tax Notes Federal, and Joseph Thorndike, director of the Tax History Project and contributing editor for Tax Notes Federal, delve into the details of the presidential candidates’ tax proposals.

Featured News

U.K. Opposition Slams Plans to End VAT Break on PPE

By Stephanie Soong Johnston | 10/28/2020

The U.K. Labour Party criticized HM Treasury for declining to extend a temporary VAT break on personal protective equipment, saying it was “unbelievable” that the government would reinstate the tax amid the coronavirus pandemic.

Featured Analysis

Panelists Game Out Election's Likely Effects on Taxes: Transcript

By Cara Griffith, Mark Prater and Jonathan Talisman | 10/28/2020

Whatever the outcome of the upcoming November election, the implications for tax policy are sure to be significant. In Tax Notes' October 21 "Taxing Issues" webinar, two top thinkers about the politics of taxation from the left and the right, Jonathan Talisman of Capitol Tax Partners and Mark Prater of PwC, joined Tax Analysts President and CEO Cara Griffith to explore how taxes may shape up in 2021, whoever wins control of the government.

Special Reports

Insights on Trends in U.S. Cross-Border M&A Transactions After the Tax Cuts and Jobs Act

By Andrew B. Lyon | 10/26/2020

Andrew B. Lyon examines the 2018-2019 increase in cross-border mergers and acquisitions, saying that while many factors likely affect the volume of outbound and inbound M&A in any year, the data support the notion that the 2017 tax reform legislation improved the attractiveness of the United States as the tax domicile for multinational enterprises.

Tax Notes Talk

Take A Break: Virtual Success in the Pandemic

David D. Stewart, Jéanne Rauch-Zender, Amy Vetter, Jasper B. Smith, and Linda Friedman | October 22

Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Amy Vetter, a keynote speaker and presenter, on how to survive – and thrive – personally and professionally despite the unique challenges presented by the coronavirus pandemic. In the segment In the Pages, Tax Notes Executive Editor for Commentary Jasper B. Smith chats with reference attorney Linda Friedman about the new Document Comparison tool available to Tax Notes readers.

Sample Our Work