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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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Watch Benjamin M. Willis, contributing editor with Tax Notes Federal, and Jed Bodger, vice president of taxation at the Sierra Nevada Corp, discuss their recent article examining how the Biden-Harris proposed corporate tax and long-term capital gains rates increases logically lead to eliminating the section 199A passthrough deduction to mitigate tax rate disparities and choice of entity gamesmanship.

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Tax Notes State contributing editor Roxanne Bland considers state actions following Wayfair, explaining that these actions resulted in the variety of tax laws placing a difficult compliance burden on those businesses charged with collecting the states’ sales taxes.