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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.


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.


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.