In Defense of the Gas Tax (Sort of)

By Robert Goulder | 07/15/2021

Tax Notes contributing editor Robert Goulder questions whether the American electorate will ever see the virtue in the federal gasoline tax.

Missouri Files Appeal Challenging Dismissal of ARPA Lawsuit

By Lauren Loricchio | 07/19/2021

The attorney general of Missouri has filed an appeal with the Eighth Circuit seeking to reverse a lower court’s dismissal of Missouri’s case over a provision in the American Rescue Plan Act that restricts states from using aid provided by the act to offset reductions in net tax revenue.

Featured Analysis

Billboards, Taxes, and the First Amendment

By Roxanne Bland | 07/19/2021

In this installment of The SALT Box, Roxanne Bland revisits litigation surrounding excise tax on billboards, as Ohio becomes the latest state to consider the issue.

Special Reports

Taxing Business: The TCJA and What Comes Next

By William G. Gale and Claire Haldeman | 06/28/2021

William G. Gale and Claire Haldeman propose reforms that would repeal and amend various business tax provisions of the Tax Cuts and Jobs Act and would raise revenue while making business taxation more efficient, equitable, and resistant to profit shifting.

Tax Notes Talk

Taxing College Athletes After NCAA v. Alston

David D. Stewart, Robert Goulder, and Andrew F. Dana | July 15

Andrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston; name, image, and likeness rights; and how both could affect taxation of college athletes.

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