- Global economic environment
- Tax talent
- Environmental issues
- Legislative environment and "hyper regulation"
The environmental trend is already here in the US with calls to reduce tax preferences for oil, gas and coal. President Obama also wants to bring back the Superfund taxes. Also, some type of carbon omissions tax could help us reduce our greenhouse gas emissions and raise money to pay down the deficit.
Two more trends I would add:
- Entrepreneurship. I think we will be seeing more young people start their own businesses, particularly ones that focus on the Internet or personal services.
- Addressing growing inequalities. The "occupy" groups are drawing attention to the growing income and wealth gaps between the 99% and the top 1%, as are reports from various think tanks and the OECD.