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.
Ronald C. Fisher of Michigan State University examines various approaches to increasing tax revenue that state and local governments may take in response to the COVID-19 pandemic.
Martin A. Sullivan provides a list of 22 final regulations that Democrats might want to disapprove under the Congressional Review Act.
Michael J. Graetz suggests major modifications to the OECD’s pillar 1 blueprint proposal to create a new taxing right for multinational digital income and some product sales that would greatly simplify the proposal while adhering to its fundamental structure and policies.
Fredrick J. Nicely and Aziza A. Farooki of the Council On State Taxation examine five issues that state lawmakers can address to modernize state laws, ease tax administration, and improve compliance.
Kathleen K. Wright of the School of Taxation at Golden Gate University summarizes the tax relief measures provided by California during the pandemic.
In this installment of Academic Perspectives on SALT, the authors explain some of the implementation details and options for how states might go about expanding their sales tax bases to include services.
Andrew J. Leahey and Richard T. Ainsworth consider the benefits of possible Minnesota sales tax reductions or moratoriums for older adults who may be more vulnerable to the economic impacts of the COVID-19 pandemic.
Martin A. Sullivan argues that President-elect Joe Biden’s corporate tax proposals have serious shortcomings and that Biden could achieve largely the same goals with much simpler policies.
Benjamin M. Willis and Charles “Charlie” Lincoln emphasize that the Consolidated Appropriations Act, 2021, allows some businesses to deduct expenses paid for with Paycheck Protection Program funds, and they share ways that taxpayers could take advantage of the new rules.
Nana Ama Sarfo looks at how countries are trying to expand and fund their healthcare in light of COVID-19.