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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Joseph J. Thorndike writes that although Henry David Thoreau’s brief stint in jail resulting from nonpayment of his local poll tax to protest slavery and the Mexican War had limited immediate impact, it was significant in inspiring future civil disobedience.
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Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.
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Benjamin M. Willis points to parts of the tax system that the Biden administration could improve to address systemic racism.
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Andrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston; name, image, and likeness rights; and how both could affect taxation of college athletes.
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Tax Notes contributing editor Robert Goulder questions whether the American electorate will ever see the virtue in the federal gasoline tax.
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Jasper Smith talks with Tax Notes contributing editor Benjamin M. Willis and Jillian S. Brennan, 2021 valedictorian of the Villanova University Charles Widger School of Law, about their article on zero-basis debt and writing about tax.
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Liz Armbruester, Avalara's senior vice president of global compliance, discusses the recent EU VAT e-commerce reforms and their impact on businesses and consumers worldwide.
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Omeed Firouzi with Philadelphia Legal Assistance discusses the upcoming advance child tax credit payments and the related potential challenges for taxpayers and practitioners.
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Tax Notes State senior editor Doug Sheppard traces the career of Denvil Duncan, who rose from a modest upbringing in Jamaica to become an associate professor at Indiana University.
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Joseph J. Thorndike writes that when struggling with tax enforcement, rich countries have long tried to shift blame to poor countries, and he contrasts that with how the United States dealt with tax avoidance through the Bahamas in the New Deal era.