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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Robert Goulder examines the U.S. Tax Court decision in Estate of Grossman and the applicability of foreign and religious law in federal estate tax litigation.
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Marie Sapirie explores the IRS online portals meant to help families navigate the advance child tax credit for 2021, why some families might want to decline advance payment, and how the IRS might try to reach nonfilers.
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Professor Patricia A. Cain of the Santa Clara University School of Law discusses the unique tax challenges faced by members of the LGBTQ community in the past and today.
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Nana Ama Sarfo looks at some of the IMF's ideas for corporate tax reform.
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Kevin Brown, an associate with Morrison & Foerster LLP, discusses his proposal for taxing moon-based activity.
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Robert Goulder explores whether the push for residence-based taxation is fundamentally inconsistent with the objective of increasing taxes on the wealthy.
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Joseph J. Thorndike says he is not satisfied with the revival of the voluntary disclosure tradition, stating that mandatory, comprehensive disclosure would be better and best of all would be routine, legally mandated oversight of the presidential audit process.
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Tax Notes legal reporter Jennifer McLoughlin and contributing editor Kristen Parillo discuss two important tax cases heard by the Supreme Court: Americans for Prosperity Foundation and CIC Services.
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Marie Sapirie argues that the American Families Plan is likely an opening bid in what will invariably be a longer process of putting a capital gains tax rate increase into effect.
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Robert Goulder examines the consequences of the United States enacting a global minimum tax that’s higher than other countries.