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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Nana Ama Sarfo examines a proposal to collect tax from the largest polluters in the United States.
By Robert Goulder and Mindy Herzfeld
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Robert Goulder of Tax Notes and Mindy Herzfeld of Potomac Law Group PLLC discuss possible ways the OECD/G-20 pillar 1 proposal could pass through the U.S. Congress.
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Tax Notes reporters Amanda Athanasiou and Lauren Loricchio share what they learned reporting on their recent piece, “How the Pandemic Upended Life and Work for Women in Tax,” and their personal experiences.
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Tax Notes contributing editors Robert Goulder and Joseph J. Thorndike discuss the relationship between taxes and infrastructure.
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Marie Sapirie examines the tax information reporting on cryptocurrencies that is likely to be required in upcoming infrastructure legislation and argues that the tax treatment of cryptocurrencies is unlikely to change beyond those requirements.
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Joseph J. Thorndike writes that although Henry David Thoreau’s brief stint in jail resulting from nonpayment of his local poll tax to protest slavery and the Mexican War had limited immediate impact, it was significant in inspiring future civil disobedience.
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Tax Notes chief correspondent Stephanie Soong Johnston recaps the historic agreement reached by the majority of the OECD's inclusive framework countries on its two-pillar corporate tax reform proposal.
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Benjamin M. Willis points to parts of the tax system that the Biden administration could improve to address systemic racism.
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Andrew Dana, a partner with Parker Poe Adams & Bernstein LLP, discusses the Supreme Court case NCAA v. Alston; name, image, and likeness rights; and how both could affect taxation of college athletes.
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Tax Notes contributing editor Robert Goulder questions whether the American electorate will ever see the virtue in the federal gasoline tax.