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With Tax Notes Talk, you’ll never miss the latest in tax news and analysis. Tune in to hear experts from around the world weigh in on the issues shaping the world of tax.

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."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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.**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.

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**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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 CodeRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury’s Review of Racial Bias in the U.S. Tax CodeState Tax Authority and Native Americans: Complex and ConvolutedWealth, Inequality, and Taxes in the U.S.Taxes and the LGBTQ Community**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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%."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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 With Filing Season Looming**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.

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**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org. The submissions period for the Tax Notes Student Writing Competition closes on June 30th! For more information or to submit, visit taxnotes.com/students.