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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.


Martin A. Sullivan points to how the South Korean government builds taxpayer morale by enlisting the support of its nation’s superstars, arguing that it’s unfortunate that the United States focuses so little on taxpayer morale and instead counteracts it.


Tax Notes Federal contributing editor Joseph J. Thorndike examines Joe Biden’s path to the presidential election and argues that if he wins in November, he may face an economic calamity that hasn’t been seen since Franklin D. Roosevelt’s first presidential term.