Tax Notes Talk

Episodios

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  U.N. Tax Talks: Keep or Change The Status Quo 18.09.2026 40m

  Tax Notes reporters Elodie Lamer and Sarah Paez discuss their biggest takeaways from the fifth session of the Intergovernmental Negotiating Committee for a U.N. framework convention on international tax cooperation. For more, read the following coverage in Tax Notes: U.N. Countries Still Divided on How to Tax Digital ServicesOECD Countries Want Treaty Renegotiation Out of U.N. ConventionEuropean Countries Fear Backdoor U.N. Tax Convention UpdatesSome Countries Worry About Duplication in...
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  Taxation's Hidden Role in Protecting Slavery 11.09.2026 48m

  Anthony Infanti, professor of law at the University of Pittsburgh School of Law and author of The Human Toll: Taxation and Slavery in Colonial America, discusses how taxation helped create and uphold the institution of slavery in Colonial America. For more on Infanti's book, read Thorndike's review in Tax Notes, "Subjugation With a Budget Line: How Tax Law Protected Slavery." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio...
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  Checking In With Congress: Fall 2026 Preview 04.09.2026 17m

  Tax Notes Capitol Hill reporter Cady Stanton previews what to expect from Congress this fall, from IRS funding to the possibility of a lame-duck tax package. For more, read the following in Tax Notes: House Sends Stopgap Funding Bill to Trump’s DeskSenate May Act on Chief Counsel, Tax Court Nominees After RecessAll Eyes on Lame Duck for Last-Chance Tax Package in 2026** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Aud...
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  Taking an August Break 07.08.2026 1m

  Tax Notes Talk is taking a hiatus for the month of August. We’ll be back in your feed in the fall! In the meantime, be sure to check out our extensive back catalogue. ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer and Audio Editor: Jordan Parrish
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  Building Europe's Tech Edge With Tax Policy 31.07.2026 42m

  Four international tax policy experts discuss how tax policy could strengthen Europe's technology sector and improve its global competitiveness. For the entire discussion, watch or listen to "Bridging Europe’s Innovation Gap: Tax, Capital, and Scale." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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  'No Tax on Tips’ One Year Later: A Win for Workers? 24.07.2026 19m

  Tax Notes legal reporter Trevor Sikes investigated how the qualified tips deduction under the One Big Beautiful Bill Act has affected tipped workers in the year since the law's enactment. Sikes and fellow legal reporter A.J. Collins interviewed the following people for this episode: Morgan Harms, a server at William Jeffrey’s Tavern in Arlington, Virginia Michael Chittenden, a lawyer with Covington and Burling Matt Catchpole, owner of the South Carolina restaurant group Panhan...
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  Around the World in Taxes: Poland and Hungary 17.07.2026 29m

  Freelance reporters Emilia Sroka and Roland Papp discuss paying taxes in Poland and Hungary and how the citizens in those countries feel about it. Listen to the full series: Around the World in Taxes: the Netherlands and BrazilAround the World in Taxes: Greece and ItalyFor more, read the tax morale series for free in Tax Notes: Church or State: Italian Income Taxes and Symbolic ChoiceHaratsi to I Krísi: Avoiding Taxes as an Act of Greek PatriotismClosing the Gaps: How Po...
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  Around the World in Taxes: the Netherlands and Brazil 10.07.2026 25m

  Freelance reporters Olaf Geurts and Bárbara Mengardo discuss paying taxes in the Netherlands and Brazil and how the citizens in those countries feel about it. Listen to last week's episode: Around the World in Taxes: Greece and Italy For more, read the tax morale series for free in Tax Notes: Church or State: Italian Income Taxes and Symbolic ChoiceHaratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer MistrustPa...
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  Around the World in Taxes: Greece and Italy 03.07.2026 21m

  Tax Notes reporter Elodie Lamer and freelance reporter Matteo Rizzi discuss paying taxes in Greece and Italy and how the citizens in those countries feel about it. For more, read the tax morale series for free in Tax Notes: Church or State: Italian Income Taxes and Symbolic ChoiceHaratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kon...
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  Trump’s IRS Lawsuit and Settlement: What Comes Next? 26.06.2026 28m

  Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potential legal ramifications. For more, read the following articles in Tax Notes: Judge Dismisses 'Anti-Weaponization' Fund Challenge as MootDOJ’s Reversal on Trump Fund Proves Collusion, Former Judges SayGovernment Files Notice Refusing to Declare Trump Fund DeadTrump Tells Court It Has No Powe...
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  The High Cost of Raising Kids and State Tax Solutions 19.06.2026 10m

  Tax Notes reporter Kennedy Wahrmund discusses how states are increasingly turning to tax policy to address the high costs of raising children. For more, read Wahrmund's article in Tax Notes, "Tax Policy Becoming a Key Tool in States’ Pro-Family Strategies." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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  Universal Basic Income, AI, and Tax Policy 12.06.2026 15m

  Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy in paying for it. For more, read Brandon Elliot's article, "Pandemic and Precariat: AI Courts Universal Basic Income," for free in Tax Notes. ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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  Liberty Global Decision and the Economic Substance Doctrine 05.06.2026 36m

  Brian Reed of Alvarez & Marsal discusses the application of the economic substance doctrine in Liberty Global Inc. v. United States and the questions raised by the Tenth Circuit's interpretation. For more, read the following articles in Tax Notes: Otay Wants to Rebrief Dispute Over Basis Adjustment, IRS SaysLiberty Global Has Tax Pros Fretting Over Planning UncertaintyGovernment Wins Economic Substance Battle in Liberty Global** Credits Host: David D. Stewart Executive Producers...
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  The Side-by-Side Package Deal and International Tax Cooperation 29.05.2026 39m

  Four international tax policy experts discuss the details of the OECD side-by-side package deal on the global minimum tax framework and how implementation is going both in the United States and abroad. For the entire discussion, watch or listen to "Global Minimum Tax Coordination After the Side-by-Side Agreement." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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  How AI Bias Affects State Audit Selection 22.05.2026 29m

  Tax Notes reporters Paul Jones and Emily Hollingsworth discuss how bias in artificial intelligence can affect automated systems that select taxpayers for audits and what their investigation of California's and New York’s audit selection processes revealed. For more, read Jones and Hollingsworth's investigation for free: "Unwatched: How State Audit Selection Systems Bypass Oversight." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parri...
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  BEPS 3.0? What's Next for International Tax Cooperation 15.05.2026 50m

  Three policy experts discuss the uncertain future of the OECD's global tax framework amid stalled progress and waning consensus, during a live recording from the American Bar Association Section of Taxation May meeting. For more, read the following articles in Tax Notes: Slovenia Starts Piloting Submission of Pillar 2 Minimum Tax ReturnsSwitzerland Weighs Delaying OECD Pillar 2 Deferred Tax GuidanceMore Work on Pillar 2 Reporting Is Needed, Treasury Official Says** Credits Host: David D. Stew...
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  The Hidden Burden of State Tax Debt Collections 08.05.2026 23m

  Professor Sakinah Tillman of the University of the District of Columbia David A. Clarke School of Law discusses how the complexities of state tax debt collections disadvantage low-income taxpayers. For more, read Tillman's article, "Impact of Vague State Tax Collection Alternatives on Low-Income Taxpayers." Listen to more Tax Notes Talk episodes from our critical tax theory series: Addressing Tax Policy Challenges for Workers With DisabilitiesThe Inadvertent Price of a Gender-Neutral Tax Code...
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  Can Tax Policy Address the Childcare Crisis? 01.05.2026 23m

  Professor Lauren Shores Pelikan of the University of Missouri School of Law discusses her proposal to create a tax benefit for individual childcare service providers to ease costs for working parents. For more on Shores Pelikan's proposal, read "Toddlers, Investors, and Tax Policy." For more on the LendingTree study, read "It Costs an Additional $303,418 to Raise a Child Over 18 Years, Up 1.9%." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: ...
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  Ex-IRS Official Talks Immigration Enforcement, Artificial Intelligence 24.04.2026 38m

  Former IRS Criminal Investigation division Chief Guy Ficco examines the agency's future, including immigration enforcement and the use of artificial intelligence, as his decades-long tenure ends. For more on the IRS Criminal Investigation division, read the following in Tax Notes: IRS Criminal Investigators Pull Back From Immigration, PolicingFirmness of IRS Voluntary Disclosure Policy Worries Tax LawyersJ5 Warns of Use of Crypto Platforms for Tax Evasion, Other CrimesIRS Shakes Up Leadership...
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  The European Commission’s 2026 Tax Outlook 17.04.2026 53m

  Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges right now, including windfall taxes and the side-by-side package. For more, read the following in Tax Notes: EU Draft Floats Binding Measures to Reduce Electricity TaxesTax Cuts Don’t Pay for Themselves, EU Commission SaysSimplify Pillar 2-Linked Rules, Avoid DSTs, Stakeholders Tell EU** Credits Host: David D. Stewart...