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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.

In this installment of The SALT Box, Roxanne Bland examines the digital world, which in its promise to provide a plethora of new experiences and opportunities to generate income for individuals and business entities, also promises to provide several challenges in determining how to tax that income.
Jasper L. Cummings, Jr., argues that the concept of tax exceptionalism has been wildly overstated and used mostly by tax avoiders, and he contends that, unlike some good ideas, the concept isn’t worth overstating.
David Kamin explores the political and institutional challenges that the book minimum tax seeks to address, and he concludes that the case for it in the international context is strongest even though it has been used to overcome detrimental interest-group politics in the domestic context.