Tax Notes logo

Click here to see operators for terms and connectors searching.

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.

Benjamin M. Willis and Jed Bodger, in the third article in a series, explore whether the evolving Biden-Harris tax plan will create a fairer tax code by applying tax principles of fairness to proposals to increase capital gains tax rates and permit indexing for inflation, repeal the state and local tax deduction cap, and eliminate the carried interest loophole.
Jack M. Mintz considers how the COVID-19 pandemic recession will affect how governments address corporate taxation, comparing governments’ response to the current recession with the post-2008 financial crisis deficit.