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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Martin A. Sullivan argues that if President-elect Joe Biden’s corporate tax increases are enacted, the somewhat surprising and most likely unintended effect would be to reduce tax incentives for domestic capital formation and job creation.
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Martin Hearson of the International Centre for Tax and Development and Emmanuel Eze of the Nigerian Federal Inland Revenue Service discuss the role and influence of developing countries in the OECD’s inclusive framework.
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Marie Sapirie explores recently released proposed regulations on the the low-income housing tax credit that are likely to be finalized by the Biden administration and taxpayers’ hopes for greater flexibility.
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Joseph J. Thorndike looks at President-elect Joe Biden's ability to make a deal, focusing on tax negotiations he brokered in 2010 and 2012 as a warning that Biden's dealmaking may not always be effective.
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Tax Analysts Chief Content Officer Jeremy Scott reviews U.S. tax legislation passed in 2020 and speculates about what lies ahead in 2021.
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Tax Notes reporters recap some of the quirkiest tax stories they encountered in 2020, from two brothers’ legal and tax troubles to Mexico’s acceptance of art created by artificial intelligence to pay taxes.
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Robert Goulder examines the arguments for and against the United States negotiating a major trade with allies in the Asia-Pacific region.
By Nana Ama Sarfo and Loren C. Ponds
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Miller & Chevalier member Loren Ponds shares her journey from Georgetown University Law Center to the OECD to Capitol Hill, where she worked on the 2017 tax law, and what she learned along the way.
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Joseph J. Thorndike examines modern monetary theory and argues that its element of fiscal slack may have bipartisan appeal, paving the way for compromise and accomplishment in Washington.
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Roxanne Bland argues that it may be beneficial for some taxpayers mounting a substantive challenge to a regulation, to consider mounting a procedural challenge as well.