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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Calling all submissions! The editors in chief of Tax Notes have shared what topics they hope to see tackled this spring.
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Marie Sapirie examines proposed legislation that would create and publicly fund savings accounts for children that are intended to reduce the wealth gap, as well as the tax implications at the state and federal levels, similar state legislation, and potential legislative roadblocks for the proposal.
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Robert Goulder examines recent proposals to simplify the OECD’s pillar 1 blueprint and concludes the project will never win U.S. support.
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Rebecca Thompson of Prosperity Now discusses how the COVID-19 pandemic has affected low-income communities and families of color in the United States, and what tax policy tools could help them.
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Marie Sapirie examines final regulations defining real property for purposes of like-kind exchanges and notes that while there are still open questions, particularly in the area of intangible property, the final rules provide assurances and increased flexibility over the proposed rules.
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Nana Ama Sarfo outlines some potential and past litigation in Mexico, the United Kingdom, and India over biometric tax rules.
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Josh Goodman of the Pew Charitable Trusts talks about the organization’s recent report on how states can direct economic development to people and places in need.
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Roxanne Bland examines the difficulties in determining a taxpayer’s tax home.
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Phyllis Jo Kubey, a solo practitioner based in New York City, and Ryan L. Losi, executive vice president at PIASCIK, discuss the 2021 tax season and the unique challenges posed by the COVID-19 pandemic.
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Joseph J. Thorndike considers the creation of the capital gains preference in the 1920s, focusing on the arguments used to advance it during the moment of its creation.