Tax Notes Talk

Send us a textBenjamin Alarie with Blue J Legal discusses how technology is influencing and changing the tax field and the future of tax jobs.For the related episode mentioned in the intro, listen to Teaching Tomorrow’s Tax Pros.For additional coverage, read these articles in Tax Notes: Business of Tax: AI Brings Uncertainty and Opportunity to Tax PracticeBusiness of Tax: The Emergence of the High-Tech AccountantBusiness of Tax: Why Aren’t Accounting Firms Hiring Accountants?Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.This episode is sponsored by SafeSend. For more information, visit safesend.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textAdam Feinberg with Miller & Chevalier discusses air travel taxation, how it affects passengers, and the biggest issues for airlines. In our “In the Pages” segment, Timothy Noonan, partner with Hodgson Russ, chats about his recent Tax Notes piece, "The Nuts and Bolts of New York’s 548-Day Rule, Revisited." For additional coverage, read these articles in Tax Notes:Wisconsin Justices Affirm Denial of Property Tax Break for AirlinesGeorgia Moves to End Jet Fuel Tax Break After Delta Slams Voter LawFor a related episode, listen to Aviation Taxes: Ready For Takeoff.Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textCarl Davis of the Institute on Taxation and Economic Policy discusses the biggest trends in state tax policy this year and those likely next year, including the implications of the Build Back Better Act. For additional coverage, read these articles in Tax Notes:Arkansas Taxwriters Float Plan to Cut Income TaxesMaryland AG: Digital Ad Tax Is Not a Penalty for TIA PurposesNew Mexico Governor Proposes Sales Tax CutGeorgia House Panel Advances IRC Conformity Bill Texas, Washington Voters Weigh In on Tax PolicyOhio Pot Legalization, Taxation Effort Can Gather SignaturesExisting Tax Rules May Already Serve Pot Tax TransitionFor related episodes, listen to:The Fight Over Maryland’s Digital Advertising Tax, Part 1The Fight Over Maryland’s Digital Advertising Tax, Part 2The State Fight to Eliminate the Federal Restriction on Tax CutsFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textMike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book. In a special “In the Pages” segment, Tax Notes International columnist Peter Mason chats about his new book, Building Better Taxes. Listen to related episodes:Stranger Than Fiction: Lessons From Odd Tax Facts of YoreFrom Henry VIII to James Bond: Weird Tax Facts Throughout HistoryFollow us on Twitter:Robert Goulder: @RobertGoulderStephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textIn the second of a two-episode series, Professor Richard D. Pomp of the University of Connecticut School of Law discusses his views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to the first episode in the series: The Fight Over Maryland’s Digital Advertising Tax, Part 1For additional coverage, read these articles in Tax Notes:Practitioner Slams Maryland’s New Digital Advertising TaxMaryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax SuitFederal Judge Recuses Herself From Maryland Digital Ad Tax CaseMaryland Digital Ad Tax Plaintiffs Won't Reveal Some MembersTIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue Tax Law Professors Aid Maryland in Digital Ad Tax SuitMaryland Digital Ad Tax Suit Not Ripe, AG ArguesFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textIn the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to our last episode on the digital advertising taxes: Digital Advertising Taxes and the StatesFor additional coverage, read these articles in Tax Notes:Practitioner Slams Maryland’s New Digital Advertising TaxMaryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax SuitFederal Judge Recuses Herself From Maryland Digital Ad Tax CaseMaryland Digital Ad Tax Plaintiffs Won't Reveal Some MembersTIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue Tax Law Professors Aid Maryland in Digital Ad Tax SuitMaryland Digital Ad Tax Suit Not Ripe, AG ArguesFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textProfessor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth. Listen to more Tax Notes Talk episodes from our critical tax theory series:Feminism and the Tax CodeTaxes and the LGBTQ CommunityAddressing Racial Inequity in State and Local Tax PolicyThe Tax Code and Economic Justice in AmericaHow Racial Diversity Shaped U.S. International Tax PolicyFollow us on Twitter:Joe Thorndike: @JThorndikeDavid Stewart: @TaxStewTax Notes: @TaxNotesSources mentioned in the intro:Institute for Policy Studies analysisBrookings data**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textNational Taxpayer Advocate Erin Collins discusses the effect of the COVID-19 pandemic on taxpayers, recent IRS program changes, and what’s to come from the annual Taxpayer Advocate Service report to Congress. In our “In the Pages” segment, David Hasen, a professor at the University of Florida Levin College of Law, chats about his recent Tax Notes piece, "Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules." For additional coverage, read these articles in Tax Notes:Private Tax Collection Shake-Up as One Contractor Replaces TwoHouse Panel Approves IRS Budget Boost as Rettig Seeks MoreMillions Anxious for IRS Guidance on Unemployment, Advocate SaysWyden Bill ‘Imminent’ to End Private Garnishment of Stimulus PayCaseload Fluctuations Concern National Taxpayer AdvocateIRS Funding Tops Taxpayer Advocate’s Legislative RecommendationsFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textProfessor Jacob Goldin of Stanford Law School discusses proposed changes to the advance child tax credit in draft legislation recently released by House Democrats. Listen to our last episode on the advance child tax credit: The Advance Child Tax Credit: What Lies Ahead For additional coverage, read these articles in Tax Notes:Child Tax Credit Targeted as Dems Clip Budget BillBiden Would Consider Lower Child Credit Income PhaseoutExpats Protest Exclusion From Expanded Child Tax CreditOlson: Getting Child Tax Credits to Families Must Be IRS PriorityColorado Governor Launches Campaign to Ease Access to Child Tax CreditSen. Brown Pledges Permanent Child Credit ExpansionAll’s Fair in Getting Child Credits Paid, Advocate ArguesFollow us on Twitter:Marie Sapirie: @MarieSapirieDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes chief correspondent Stephanie Soong Johnston recaps the final agreement on the OECD’s two-pillar corporate tax reform plan approved in October by 136 countries of the inclusive framework. Listen to more podcast episodes on the OECD's tax reform plan:The Beginning of the End? An Update on the OECD Tax Reform PlanNew Year, New Tax Rules? An OECD Tax Reform Project UpdateDelays Ahead: An Update on the OECD’s Global Corporate Tax ReformA New Tax World Order: Coming Soon?For additional coverage, read these articles in Tax Notes:G-20 Finance Chiefs Approve OECD Global Tax Reform DealEU Should Consider Nondiscriminatory Implementation of Pillar 2Treasury Closing In on Digital Tax Repeal Deals With CountriesEU Will Propose a Pillar 2 Directive by Year-EndHill Staffers Split on Pillar 1 Treaty RequirementCountries Finalize Sweeping OECD Global Tax Reform AgreementArgentina Says Global Tax Deal Is Bad for Developing NationsFollow us on Twitter:Stephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotesIn our “In the Pages” segment, Lucas de Lima Carvalho, an international tax law professor at the Brazilian Institute of Tax Law, chats about his recent Tax Notes piece, "The Andean Question: Two Pillars, Two Sides?" **This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote. ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGues