Tax Notes Talk

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."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

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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.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones...

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&nbs...

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."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jorda...

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."

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Host: David D. Stewart
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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...

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...

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%."

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Host: David D. Stewart...

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...

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...

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 Mark...

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 Co...

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."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajia...

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 Challenge
• ANALYSIS: The Real Liberation Day: IEEPA Tariffs Go Down in Flames

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Tax Notes Talk presents History Is Taxing, our new podcastexploring 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 Ta...

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

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

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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 Package
• Hungary Expands Global Minimum Tax Registration Form
• U.S. Treasury Officials Declare Death of OECD Pillar 1

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Host: David D. ...

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 Controversy
• IRS Adopts Generative Artificial Intelligence Policy
• IRS No-Paper Initiative Jammed by Staffing Issues, Watchdog Says

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Credits
Host: David D. Stewart
Executiv...

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.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parr...