Tax Notes Talk

Odcinki

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  Building Europe's Tech Edge With Tax Policy 31.07.2026 42min

  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 19min

  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 30min

  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 25min

  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 22min

  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 28min

  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 10min

  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 15min

  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 and the Economic Substance Doctrine 05.06.2026 37min

  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 Prod...
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  The Side-by-Side Package Deal and International Tax Cooperation 29.05.2026 39min

  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 29min

  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 50min

  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 24min

  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 24min

  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 38min

  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 53min

  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...
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  Clean Energy Tax Credits: New Guidance and Industry Response 10.04.2026 29min

  Jennifer Bernardini of PwC discusses the recently released guidance for the material assistance and prohibited foreign entity rules affecting some of the clean energy credits in the One Big Beautiful Bill Act. For more, read the following in Tax Notes: Dems Lay Groundwork to Restore Clean Energy Credits Post-MidtermsGOP Bill Would Pause Clean Energy Credit to Pay for Crude OilANALYSIS: Lessons From the Energy Tax Credit Market in 2025** Credits Host: David D. Stewart Executive Producers:...
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  The Tax Provision Worsening the Affordable Housing Crisis 03.04.2026 31min

  Tax Notes senior reporter Cady Stanton investigated a provision of the low-income housing tax credit and talked to housing advocates and tenants about how a 1990s tax policy has affected affordable housing. Stanton interviewed the following people for this episode: Teresa Myers, a former tenant of Rosewood Estates in Springfield, MissouriJennifer Schwartz, director of tax and housing advocacy at the National Council of State Housing Agencies Gina Chiala, executive dire...
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  Taxation in Outer Space: How Countries Could Vie for Star Power 27.03.2026 34min

  Erika Isabella Scuderi, visiting assistant professor of tax law at the University of Florida’s Levin College of Law, discusses her proposal for establishing taxing rights in outer space. For more, read Scuderi's article, "On Sovereignty, Outer Space, and Taxation." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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  Going, Going, Gone: The Supreme Court Ruling on Trump’s IEEPA Tariffs 20.03.2026 37min

  Tax Notes contributing editor Robert Goulder discusses the Supreme Court's ruling invalidating the tariffs set in place by President Trump and what to expect for refunds. Subscribe to History Is Taxing today for free: taxnotes.co/historypodcast For related tax news, read the following in Tax Notes: New Trump Tariffs Hit With Multistate Legal ChallengeANALYSIS: The Real Liberation Day: IEEPA Tariffs Go Down in Flames*** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zen...