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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Carrie Brandon Elliot looks at how the discussion of tax and nonfungible token goes beyond gain income.
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Tax Notes contributing editors Robert Goulder and Joseph J. Thorndike discuss envy and what it might mean for tax policy, all in five minutes.
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Tax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework.
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More than 550,000 student loan borrowers may find it easier to find their balances forgiven under recent changes to the Department of Education’s public service loan forgiveness program, but for millions more participating in the government’s income-driven repayment programs, much-needed relief is still waiting.
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Tax Notes reporter Sarah Paez discusses the EU tax haven blacklist and the potential impact of the recently released Pandora Papers.
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Tax Notes Capitol Hill reporters Doug Sword and Frederic Lee return to discuss the latest tax developments with the recordbreaking infrastructure and reconciliation legislation advancing in Congress.
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Robert Goulder of Tax Notes and Reuven Avi-Yonah of the University of Michigan Law School discuss the potential issues in the latest international tax proposals spearheaded by Senate Finance Committee Chair Ron Wyden, D-Ore.
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Marie Sapirie argues that the financial account information reporting plan being considered by lawmakers would capture far more data than would be necessary to accomplish its goals and yet wouldn’t capture the information the IRS would need to readily identify tax mistakes or misdeeds.
By Benjamin M. Willis and Jed Bodger
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Benjamin M. Willis of Tax Notes and Jed Bodger of Sierra Nevada Corp. make predictions for tax legislation, focusing on taxing income through realization at death and the elimination of section 1014’s basis step-up.
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Professors Bridget J. Crawford of the Pace University School of Law and Anthony C. Infanti of the University of Pittsburgh School of Law discuss viewing the U.S. tax code through a feminist lens.