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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 writes that the recently proposed Growing Renewable Energy and Efficiency Now (GREEN) Act is unlikely to become law and is notable as a menu of temporary extenders rather than an overall plan for an energy tax policy overhaul.


Taxing Your iPhone


Nana Ama Sarfo considers the use of taxes to target hazardous substances, focusing on Sweden’s wide-ranging chemical tax that encompasses many consumer electronics.