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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.

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Marie Sapirie writes that the recently proposed Growing Renewable Energy and Efficiency Now (GREEN) Act is unlikely to become law and is notable as a menu of temporary extenders rather than an overall plan for an energy tax policy overhaul.

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Taxing Your iPhone

11/26/2019

Nana Ama Sarfo considers the use of taxes to target hazardous substances, focusing on Sweden’s wide-ranging chemical tax that encompasses many consumer electronics.