In this installment of In the Pages, Robert Goulder, contributing editor for Tax Notes International, Martin Sullivan, chief economist and contributing editor for Tax Notes Federal, and Joseph Thorndike, director of the Tax History Project and contributing editor for Tax Notes Federal, delve into the details of the presidential candidates’ tax proposals. In their discussion, they address the connection between the pandemic stimulus package and tax reform, the rapid evolution of the payroll tax system, and Biden’s proposal for a new capital gains rate.
About the Guests
Robert Goulder previously served as editor in chief of Tax Analysts’ international publications. He coordinated coverage of international tax issues for Tax Notes International, Tax Notes Today International, and Worldwide Tax Treaties. Before joining Tax Analysts in 1999, Robert practiced law in Virginia and the District of Columbia. During that time, he worked at the law firms Jones Day and Bayh Connaughton & Malone. He holds a BBA from the University of Michigan and a J.D. from the George Washington University Law School. He also worked at the U.S. Tax Court and did postgraduate course work in the tax LLM program at Georgetown University Law Center. His specialties include international and cross-border tax, the Organisation for Economic Co-operation and Development, the European Union, base erosion and profit shifting, the digital economy, and VAT. Follow Robert on Twitter (@RobertGoulder) for real-time analysis.
Martin A. Sullivan contributes to the daily and weekly Tax Notes publications and blog and is an expert on federal tax reform. He has written over 500 economic analyses for Tax Analysts’ publications and is the author of two books on tax reform, including the recent Corporate Tax Reform: Taxing Profits in the 21st Century. He has testified before Congress on numerous occasions. Previously, Martin taught economics at Rutgers University and was a staff economist at the U.S. Treasury Department and later at the congressional Joint Committee on Taxation. Martin graduated magna cum laude from Harvard College and received a Ph.D. in economics from Northwestern University
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. In October 2013 he was the subject of a 4,500-word feature in The Washington Post by Pulitzer Prize-winning journalist Steven Pearlstein. Follow Martin on Twitter (@M_SullivanTax) for his latest analysis.
Joseph Thorndike is a nationally recognized tax historian. He is a regular columnist for Tax Analysts’ publications, including Tax Notes Federal magazine, and a writer for the Tax Analysts blog. He is a prolific author on the history of American taxation; Joseph’s latest book is Their Fair Share: Taxing the Rich in the Age of FDR, published by the Urban Institute Press. Joseph holds a BA from Williams College
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and an MA and Ph.D. from the University of Virginia. Follow Joseph on Twitter (@jthorndike) for his latest analysis.