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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.


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.  


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.