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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 because of recent proposals such as Massachusetts Democratic Sen. Elizabeth Warren’s ultra-millionaire tax, it’s likely that the definition of direct tax will be tested and the latent question whether non-income taxes can be direct taxes under the Constitution will be addressed.

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Grace Perez-Navarro, the deputy director of the OECD’s Center for Tax Policy and Administration, discusses the findings of the organization’s recent report on taxpayer compliance tax morale — the willingness of companies and individuals to pay taxes.

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Tax Notes Executive Editor Jasper Smith shares the results of a survey in which Tax Notes commentary authors discussed their writing strategies and offered tips for overcoming obstacles. 

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Nana Ama Sarfo examines a dispute that aligns Google and the European Commission and asks, in part, whether the use of a local language provides a sufficient territorial link to justify taxation.