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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.

Tax expenditures -- also known as spending through the tax code -- account for more than $1.4 trillion per year in lost revenue to the federal goverment, with billions more spent at the state level. Do their benefits outweigh the cost? And if not, how should they be reformed? In an April 14 Taxing Issues webinar, Tax Analysts' chief economist Martin A. Sullivan discussed the question with Tom Neubig of the Council on Economic Policies, Chye-Ching Huang of New York University School of Law, and C. Eugene Steuerle of the Urban Institute. Tax Analysts President and CEO Cara Griffith moderated.
Joseph J. Thorndike looks at the historical comparisons to President Biden’s Made in America Tax Plan and finds that Americans are generally in favor of an infrastructure package supported by corporate tax increases, especially as the infrastructure is perceived as being paid for by someone else.
Reuven S. Avi-Yonah considers the Biden administration’s Made in America Tax Plan, which would overhaul the corporate and international tax provisions of the Tax Cuts and Jobs Act and represents a long-overdue effort to more fairly tax U.S.-based multinationals.