Featured Analysis
A curated selection of our standard-setting tax analysis and commentary. If you are looking for the Tax Notes difference, look no further.
Timothy P. Noonan and Emma M. Savino with Hodgson Russ LLP explore the variety of residency and tax issues that have arisen over the past year as a result of pandemic-related moves from high-tax states such as New York.
Marie Sapirie argues that it’s reasonable for Congress to advance an expansion of the child tax credit in the context of the pandemic, but she argues that the focus for expansion efforts should be on families’ ability to pay taxes, not on making the credit a central anti-poverty measure.
Nana Ama Sarfo looks at recent developments in the tax and environmental, social, and governance space.
In this installment of The SALT Box, Roxanne Bland examines the strains between the state and federal governments, as attempts to balance the state’s sovereignty interest and the federal government’s revenue interest continue to fall short.
Reuven S. Avi-Yonah considers how the international provisions of the Tax Cuts and Jobs Act could be improved.
Edward A. Zelinsky responds to the Initiative to Accelerate Charitable Giving — agreeing with many, but not all of its points — and argues that the rules applied to private foundations should also govern donor-advised funds.
Mindy Herzfeld considers legislative obstacles facing any multilateral digital taxation deal agreed to by the Biden administration and reviews other considerations that could affect the chances of reaching global agreement.
Nana Ama Sarfo looks at the global ID for development movement and how it interfaces with tax in the wake of the pandemic.
Michael Mazerov at the Center on Budget and Policy Priorities examines how states could preserve revenue by decoupling from the tax breaks for business losses provided under the federal Coronavirus Aid, Relief, and Economic Security Act; states that automatically follow the Internal Revenue Code are encouraged to reexamine their "rolling conformity."
Walter Hellerstein and Andrew Appleby examine issues arising from the IRS’s approval of state and local tax cap workarounds for passthrough entities.