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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.

Mindy Herzfeld discusses similarities between proposals from the OECD and Sen. Elizabeth Warren, D-Mass., for a tax base that relies on earnings reported on financial statements and explains why using that base is less than optimal.
In economic analysis, Martin A. Sullivan examines Emmanuel Saez and Gabriel Zucman’s new book on taxing the super wealthy and argues that while most Americans can safely ignore the possibility of a U.S. wealth tax, the political and economic developments that are putting it in the news should not be ignored.
In news analysis, Mindy Herzfeld examines the French digital services tax that’s expected to primarily affect large U.S. tech companies and the various options the United States has to combat it.