Tax Notes Opinions
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Bob Goulder examines whether the Wayfair decision has cross-border implications and — after concluding its reach is limited to the United States — ponders why it keeps coming up in debates about international taxation.
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Roxanne Bland discusses the good and the bad behind tax incentives.
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Benjamin M. Willis considers the potential implications of tax law changes proposed by 2020 presidential candidates.
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When Congress enacted the Tax Cuts and Jobs Act of 2017, it included what was billed as a capstone to an almost decade-long debate about how to tax the income earned by general partners in private investment funds.
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Carrie Elliot considers the interplay between tax cuts, government spending, and the deficit.
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Most millennials in America think they will be millionaires in their lifetimes and will be wealthier than their parents, but reality suggests otherwise.
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In theory, there's a lot to like about carbon taxes; in practice, and in politics, it is far more complicated.