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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Carrie Elliot examines how the Tax Cuts and Jobs Act's amendment to the Affordable Care Act reintroduced nonpayers into the healthcare system and left accessibility uncertain.
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Robert Goulder considers whether the latest round of the OECD’s base erosion and profit-shifting project can survive as a stand-alone minimum tax.
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Reuven Avi-Yonah, a professor at the University of Michigan Law School, reviews the arguments raised in Altera v. Commissioner and predicts where the case might go with Tax Notes legal reporter Ryan Finley.
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Joseph J. Thorndike argues that the United States needs a law mandating presidential tax disclosure — even if it means giving President Trump a pass and imposing it only on future chief executives.
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Tax Notes's Jeremy Scott, Stephanie Cumings, and Andrew Velarde review what happened with tax legislation and guidance in 2019 and what lies ahead in 2020.
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Tax Notes reporters recount some of the quirkiest tax stories they encountered in 2019.
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Tax Notes reporters Stephanie Johnston and Ryan Finley provide an update on the OECD’s work to find a multilateral solution on the taxation of the digital economy.
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California is big on the space industry, and for good reason.
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Joseph J. Thorndike writes that although the wealth tax may seem implausible, it should continue to be a discussion topic because big tax ideas need a long runway and tax reform takes time.
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Tax Notes chief correspondent Amanda Athanasiou discusses with Eversheds Sutherland partner Kriss Rizzolo the dearth of women in senior roles in tax law. Rizzolo describes her own experience climbing the ladder and how to support other women who are doing the same.