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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.

Marie Sapirie provides a list of likely changes that Congress will make as it moves toward a reconciliation bill, and she argues that the budget process as it is currently being used only increases the likelihood of churning tax rules, theatrics, and multiple rounds of technical corrections.
Kathleen K. Wright of Golden Gate University San Francisco outlines grant programs established in California to help small business and the state and federal taxation of payments received under those programs.
Lawrence Zelenak argues that enactment of the American Families Plan would threaten the status of the federal individual income tax as a tax imposed on most of the population, and he explores the fiscal citizenship implications of a system in which almost all adults file tax returns but only about half pay tax.