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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News reports suggest President Trump may not have paid much in taxes over the years. But if that turns out to be the case, he would hardly be alone among past presidents.
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Tax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal.
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When the U.S. government sold the income tax to the public in the 1940s, its message obscured the tax’s limited application and coercive nature.
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Marie Sapirie discusses proposed legislation on Opportunity Zone information reporting and argues that it indicates that lawmakers are trying to strike a balance between providing Opportunity Zone tax benefits to investors and measuring whether local residents benefit as well.
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Martin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries.
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Benjamin M. Willis argues that by retaining the debt-equity distribution regulations and removing the documentation regs but continuing to consider whether documentation regs are needed, Treasury is violating the executive order to reduce tax regulatory burdens and contradicting its assertions that the Tax Cuts and Jobs Act’s tax cuts have succeeded in protecting the U.S. tax base.
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Robert Goulder examines Massachusetts Democratic Sen. Elizabeth Warren’s ambitious proposal to use a package of tax-related revenue raisers to fund her Medicare for All program.
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Joseph Thorndike, director of the Tax History Project, explains the history of estate and inheritance taxes and how they became so unpopular.
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Nana Ama Sarfo considers the push by a group of U.S. lawmakers to institute public country-by-country reporting and asks what the United States can learn from similar efforts abroad.
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Robert Goulder considers the use of human rights arguments in the context of international tax reform, specifically in the ongoing debate about the allocation of taxing rights in the modern age.