Tax Notes Opinions
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Benjamin M. Willis argues that the potential Trump administration proposal to cut payroll taxes to boost the economy would backfire, providing only temporary relief, adding further to the U.S. national debt, and sending money abroad.
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Marie Sapirie discusses the classification of tomatoes and other produce and how that affects their taxation.
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Francine J. Lipman, the William S. Boyd Professor of Law at the University of Nevada, Las Vegas, discusses her role as a Nevada state tax commissioner and her recent column in Tax Notes on U.S. Supreme Court Justice Ruth Bader Ginsburg’s pro bono tax work.
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Take it from this old-timer:There ain’t nothing like public emotion to get a tax law enacted, and there ain’t nothing like nationalistic patriotism to get public emotions ginned up.
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In this opinion piece, Bland discusses church tax exemptions and whether churches that are not "acting" like churches should still be entitled to an exemption.
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Tax Notes Today reporters Kristen Parillo and Jad Chamseddine discuss the Senate’s recent action on several tax treaties after a nearly decade-long delay.
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Carrie Elliot looks at the real business cycle theory, considering how it accounts for the pre- and post-World War II eras and asking whether the Great Recession poses an insurmountable challenge for the doctrine.
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On July 25 the House Ways and Means Committee did something unusual but not unique: It released to the public information drawn from an individual taxpayer’s return.
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Robert Goulder welcomes the Senate’s approval of four long-delayed tax treaties and examines why the Senate left three other pending treaties behind.
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Nana Ama Sarfo looks at the Mauritius Leaks, the latest data leak involving international tax avoidance and evasion, and the impact it might (or might not) have on Mauritius specifically and the global international tax framework writ large.