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
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
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 Panhandle Slam Hospitality Jim Toole, a clubhouse manager for the Lancaster Stormers, an American professional baseball team in Pennsylvania For more, read Sikes and Collins' story in Tax Notes, "Check, Please: Workers React to ‘No Tax on Tips’ One Year In." Our audio sources for this episode: Vice President Vance Delivers Remarks in Michigan on Tax and Spending Cuts Legislation Secretary Scott Bessent Testifies on Treasury Department 2027 Budget Request Former President Trump Holds Rally in Las Vegas ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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 Brazil 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 Choice Haratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism Closing the Gaps: How Polish Local Governments Boost Tax Morale Carrots and Sticks: How Hungary Taught a Generation to Pay Taxes ‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer Mistrust Pay or Drown: How the Dutch Fostered Resilient Tax Compliance ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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 Choice Haratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism ‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer Mistrust Pay or Drown: How the Dutch Fostered Resilient Tax Compliance ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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 Choice Haratsi 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 Kondourajian
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 Moot DOJ’s Reversal on Trump Fund Proves Collusion, Former Judges Say Government Files Notice Refusing to Declare Trump Fund Dead Trump Tells Court It Has No Power to Reopen IRS Case ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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
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
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 Says Liberty Global Has Tax Pros Fretting Over Planning Uncertainty Government Wins Economic Substance Battle in Liberty Global ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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
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 Parrish Audio Editor: Laura Kondourajian
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 Returns Switzerland Weighs Delaying OECD Pillar 2 Deferred Tax Guidance More Work on Pillar 2 Reporting Is Needed, Treasury Official Says ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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 Disabilities The Inadvertent Price of a Gender-Neutral Tax Code Race-Based Poll Taxes and 20th-Century Discrimination Examining Treasury’s Review of Racial Bias in the U.S. Tax Code State Tax Authority and Native Americans: Complex and Convoluted Wealth, Inequality, and Taxes in the U.S. Taxes and the LGBTQ Community ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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: Jordan Parrish Audio Editor: Laura Kondourajian
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, Policing Firmness of IRS Voluntary Disclosure Policy Worries Tax Lawyers J5 Warns of Use of Crypto Platforms for Tax Evasion, Other Crimes IRS Shakes Up Leadership With Filing Season Looming ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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 Taxes Tax Cuts Don’t Pay for Themselves, EU Commission Says Simplify Pillar 2-Linked Rules, Avoid DSTs, Stakeholders Tell EU ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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-Midterms GOP Bill Would Pause Clean Energy Credit to Pay for Crude Oil ANALYSIS: Lessons From the Energy Tax Credit Market in 2025 ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian
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, Missouri Jennifer Schwartz, director of tax and housing advocacy at the National Council of State Housing Agencies Gina Chiala, executive director and staff attorney at the Heartland Center for Jobs and Freedom For more, read Stanton's investigation for free in Tax Notes: Absent Congress, Protecting LIHTC-Funded Housing Has Fallen to States Congress Gave Developers Flexibility. It’s Costing People Their Homes. ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer and Editor: Jordan Parrish
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
