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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.


Marie Sapirie writes that a carbon tax is back on the table because of the economic damage caused by the coronavirus pandemic, but argues that it’s still as regressive as ever and isn’t an ideal strategy to prevent the impending ecological disaster.


Roxanne Bland considers the possible solution to robocalls. Finding challenges for federal and state regulators in determining which robocalls are protected under the Federal Trade Commission, she argues that the best approach to curbing unwanted robocalls may indeed lie with the private sector, not the state revenue agencies.


Marie Sapirie argues that while the research credit may not be the first place that Congress looks to remedy the economic damage from the coronavirus, it has been shown to encourage research and development, which in turn could help create jobs.