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The Supreme Court explored ways to narrowly resolve a major tax case during oral arguments Tuesday, with justices raising concerns about sweeping consequences if they fully adopt either side’s position. Specifically, the justices on Tuesday are weighing the constitutionality of a provision enacted as part of then-President Trump’s sweeping 2017 tax bill. But at the…
Wally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets.
Tax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes to address problems with fast fashion.
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Joseph J. Thorndike examines the Moore case through the lens of economist Edwin R.A. Seligman’s view that the 16th Amendment hinges on the concept of realization.