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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.


Roxanne Bland considers the tax implications of this new normal — the tens of millions of Americans that now work from home because of the pandemic, and the many that will continue to work from home after it passes.


Joseph J. Thorndike discusses the history of the three-martini lunch and the broader debate over tax deductions for business meals, noting that while the standards of tax equity remained the same, the political and cultural implications changed from an aspirational mark of success to a corrupt symbol of moral and economic decline.