Tax Notes Talk

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• The High Cost of Raising Kids and State Tax Solutions 19.06.2026 11мин

  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 *** Nominate someone for the Tax Analysts Award of Distinction in U.S. State and L...
• Universal Basic Income, AI, and Tax Policy 12.06.2026 16мин

  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 *** Nomina...
• Liberty Global and the Economic Substance Doctrine 05.06.2026 38мин

  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...
• The Side-by-Side Package Deal and International Tax Cooperation 29.05.2026 40мин

  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 *** Nominate someone for the ...
• How AI Bias Affects State Audit Selection 22.05.2026 30мин

  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...
• BEPS 3.0? What's Next for International Tax Cooperation 15.05.2026 51мин

  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...
• The Hidden Burden of State Tax Debt Collections 08.05.2026 25мин

  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...
• Can Tax Policy Address the Childcare Crisis? 01.05.2026 25мин

  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: ...
• Ex-IRS Official Talks Immigration Enforcement, Artificial Intelligence 24.04.2026 39мин

  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...
• The European Commission’s 2026 Tax Outlook 17.04.2026 54мин

  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...
• Clean Energy Tax Credits: New Guidance and Industry Response 10.04.2026 30мин

  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:...
• The Tax Provision Worsening the Affordable Housing Crisis 03.04.2026 32мин

  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...
• Taxation in Outer Space: How Countries Could Vie for Star Power 27.03.2026 35мин

  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 *** Nominate someone for the Tax Analysts Award of Distinction in U.S. State an...
• Going, Going, Gone: The Supreme Court Ruling on Trump’s IEEPA Tariffs 20.03.2026 38мин

  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...
• Could Tariffs Replace the Income Tax? Lessons From U.S. History (From History Is Taxing) 13.03.2026 35мин

  Tax Notes Talk presents History Is Taxing, our new podcast exploring the tax origins of today’s biggest topics, connecting the present to the past with tax experts Robert Goulder and Joseph J. Thorndike of Tax Notes. In this episode, Goulder and Thorndike explore how America’s first tariffs shaped the nation’s fiscal policy and set the stage for today’s federal income tax. Subscribe to History Is Taxing today for free: taxnotes.co/historypodcast *** Credits Host: David D. Stewart ...
• Tax Court Chief Judge Talks AI and Transparency 06.03.2026 45мин

  U.S. Tax Court Chief Judge Patrick Urda discusses the effects of the IRS’s staff changes and generative AI on the court and its continued evaluation of online access to documents. Listen to our episode with Judge Kerrigan: Updates From the Tax Court: Post-COVID Plans and New Funding *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer and Editor: Jordan Parrish *** Nominate someone for the Tax Analysts Award of Distinction in U.S. State and...
• Pillar 2 Project Continues: Updates on the OECD 27.02.2026 9мин

  Tax Notes chief correspondent Stephanie Soong discusses the OECD’s recent pillar 2 side-by-side package deal and how countries are adapting to the new landscape. For related tax news, read the following in Tax Notes: U.S. Focusing on OECD Guidance for Pillar 2 Side-by-Side PackageHungary Expands Global Minimum Tax Registration FormU.S. Treasury Officials Declare Death of OECD Pillar 1 *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jo...
• Upgrading the IRS Through Tech and Automation 20.02.2026 17мин

  Rozeta Atlas of HubSync discusses the IRS’s plan to overhaul its legacy IT systems and what a modernized agency may mean for practitioners. For related tax news, read the following in Tax Notes: Palantir Contracts Under Scrutiny Amid IRS Tax Data ControversyIRS Adopts Generative Artificial Intelligence PolicyIRS No-Paper Initiative Jammed by Staffing Issues, Watchdog Says *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jordan Parrish, Peyto...
• Taxing Generative AI: The Future of Tax Policy and Tech 13.02.2026 26мин

  Professors Jeremy Bearer-Friend and Sarah Polcz discuss their recent paper, “Sharing the Algorithm: The Tax Solution to Generative AI,” which outlines their proposal for taxing generative AI companies. For more, read Bearer-Friend and Polcz's article. *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jordan Parrish, Peyton Rhodes Audio Engineers: Jordan Parrish, Peyton Rhodes *** Nominate someone for the Tax Analysts Award of Distinction in U....
• Are Americans Antitax? The Gap Between Politics and Self-Interest 06.02.2026 45мин

  Professor Andrea Campbell, author of Taxation and Resentment: Race, Party, and Class in American Tax Attitudes, discusses why Americans' beliefs about taxes often don’t align with the specific tax policies they support. For more on Taxation and Resentment, you can read Joseph Thorndike's book review here: "ANALYSIS: Why Do Americans Ignore Their Self-Interest When It Comes to Taxes?" If you're interested in hearing more about Andrew Kahrl's research on the property tax, check out our episode,...