Tax Notes Opinions
Tax Notes editors, contributors, and other great minds weigh in on pressing issues in the world of tax. We are passionate about tax – and we’re not afraid to share our thoughts.
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Nana Ama Sarfo looks at some of the complexities of regional digital tax coordination within Africa.
By Roxanne Bland and Donnie Charleston
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Tax Notes contributing editor Roxanne Bland chats with Donnie Charleston, the public policy and advocacy director of the nonprofit E Pluribus Unum, about how state and local tax policies can exacerbate racial inequity and what some communities are doing to address it.
By Nana Ama Sarfo and Robert Goulder
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Watch Tax Notes International contributing editors Robert Goulder and Nana Ama Sarfo discuss the tax development of OECD, how it compares to that of the U.N., and the OECD’s past and present international tax reform efforts.
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Robert Goulder examines recent progress in implementing the EU’s Anti-Tax Avoidance Directive.
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Allison Christians, the H. Heward Stikeman chair in Tax Law at McGill University, tells Tax Notes Executive Editor for Commentary Jasper Smith about her principles for writing good papers in law school and beyond.
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Joseph J. Thorndike reviews a new book by Jim Tankersley on America’s middle class, and he adds that if Americans hope to remake their society, they will most certainly have to change their taxes.
By Benjamin M. Willis and Jed Bodger
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Watch Benjamin M. Willis, contributing editor with Tax Notes Federal, and Jed Bodger, vice president of taxation at the Sierra Nevada Corp, discuss their recent article examining how the Biden-Harris proposed corporate tax and long-term capital gains rates increases logically lead to eliminating the section 199A passthrough deduction to mitigate tax rate disparities and choice of entity gamesmanship.
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Tax Notes Today International Editor in Chief David D. Stewart talks with Tax Notes reporters Jonathan Curry and Alexis Gravely about the tax policies proposed by President Trump and Democratic presidential candidate Joe Biden.
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Martin A. Sullivan examines the economic stimulus effect of President Trump’s executive memorandum on deferral of payroll taxes and provides possible answers to several open questions about the move.
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Tax Notes State contributing editor Roxanne Bland considers state actions following Wayfair, explaining that these actions resulted in the variety of tax laws placing a difficult compliance burden on those businesses charged with collecting the states’ sales taxes.