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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.


Given the bad rap FATCA has earned over the last decade, one wonders whether a domestic FATCA regime would be plagued by disproportional overreach and unintended consequences.


Joseph J. Thorndike rejects the proposal to impose an excess profits tax on COVID-19 vaccine manufacturers, arguing that the analogy between wartime and the pandemic ignores moral and economic contexts and that the prospect of large profits motivated the manufacturers to develop the vaccines.