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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Mike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book.
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Marie Sapirie writes that the furor over the state and local tax deduction limit has an irresistible political attraction that ensures its longevity.
By Robert Goulder and Daniel N. Shaviro
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Robert Goulder of Tax Notes and professor Daniel N. Shaviro of New York University School of Law discuss generational swings in the U.S. appetite for residence-based taxation of multinationals’ foreign profits.
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In the second of a two-episode series, Professor Richard D. Pomp of the University of Connecticut School of Law discusses his views on the federal lawsuit challenging Maryland’s digital advertising tax.
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Given the bad rap FATCA has earned over the last decade, one wonders whether a domestic FATCA regime would be plagued by disproportional overreach and unintended consequences.
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In the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax.
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Tax Notes contributing editors Robert Goulder and Joseph J. Thorndike debate the merits and necessity of the capital gains preference, all in five minutes.
By Robert Goulder and Jeffery M. Kadet
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Robert Goulder of Tax Notes and Jeffery M. Kadet of the University of Washington School of Law discuss the House Ways and Means Committee proposal to eliminate key features of the subpart F regime.
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Professor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth.
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Joseph J. Thorndike rejects the proposal to impose an excess profits tax on COVID-19 vaccine manufacturers, arguing that the analogy between wartime and the pandemic ignores moral and economic contexts and that the prospect of large profits motivated the manufacturers to develop the vaccines.