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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

The Massachusetts Budget and Policy Center has released a paper comparing business taxes in Massachusetts with those in other states, reporting that Massachusetts's business tax levels rank in the bottom fifth of all states according to a study produced by the Council On State Taxation.
In this article, Professor Walter Hellerstein discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. This article is based on the author’s November 21 inaugural lecture as a visiting professor at the Vienna University of Economics and Business.
John N. Bush offers a roadmap for implementing the OECD’s proposed undertaxed payment rule, part of pillar 2 in the OECD’s broader plan to address the tax challenges of digitalization, with a focus on how the proposal can help developing countries.