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 tax measures related to COVID-19 being implemented around the world.
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Martin A. Sullivan, the chief economist with Tax Analysts, says the United States is headed toward a recession unlike any other due to the economic fallout of the coronavirus pandemic and how to find relief.
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Contributing Editor Robert Goulder asks whether Congress’s pandemic response package will destroy whatever was left of fiscal discipline.
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A potential consequence of the novel COVID-19 pandemic is the increased use of telemedicine.
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Beverly Winstead, director of the University of Maryland’s Low-Income Tax Clinic, shares how the coronavirus pandemic has affected her work as a practitioner and professor.
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Joseph J. Thorndike writes that Americans may emerge from the coronavirus pandemic wanting bigger and more active government, and with more of an acceptance of the taxes used to pay for its spending.
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Benjamin M. Willis describes three options for reducing payroll taxes, emphasizing that each could have an immediate positive effect on the economy.
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Tax Notes Today reporter Aaron Davis discusses the recent state efforts to clamp down on tax-incentive bidding wars by forming a multistate compact.
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Carrie Elliot explains routine activity theory and considers what it tells us about tax evasion.
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Martin A. Sullivan describes some of the macroeconomic effects of the coronavirus and offers some potential policy solutions.