Podcast
Tax Notes Talk
Hosted by Tax Notes · EN
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.
33episodes
Episodes
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How AI Bias Affects State Audit Selection
1w ago00:30:49Tap to summarizeTax 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****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →BEPS 3.0? What's Next for International Tax Cooperation
2w ago00:51:56Tap to summarizeThree 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****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →The Hidden Burden of State Tax Debt Collections
3w ago00:25:24Tap to summarizeProfessor 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****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →Can Tax Policy Address the Childcare Crisis?
4w ago00:25:39Tap to summarizeProfessor 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****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →Ex-IRS Official Talks Immigration Enforcement, Artificial Intelligence
Apr 2400:40:17Tap to summarizeFormer 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****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →The European Commission’s 2026 Tax Outlook
Apr 1700:55:09Tap to summarizeBenjamin 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****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →Clean Energy Tax Credits: New Guidance and Industry Response
Apr 1000:31:15Tap to summarizeJennifer 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**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →The Tax Provision Worsening the Affordable Housing Crisis
Apr 300:32:27Tap to summarizeTax 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 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 StatesCongress Gave Developers Flexibility. It’s Costing People Their Homes.**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer and Editor: Jordan Parrish****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →Taxation in Outer Space: How Countries Could Vie for Star Power
Mar 2700:35:29Tap to summarizeErika 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."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
Transcribe →Going, Going, Gone: The Supreme Court Ruling on Trump’s IEEPA Tariffs
Mar 2000:39:14Tap to summarizeTax 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/historypodcastFor 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***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer and Editor: Jordan Parrish****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
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