Tax Notes Talk

Send us a textScott Peterson — South Dakota’s former sales tax director and the Streamlined Sales Tax Governing Board’s first chief — discusses post-Wayfair issues, the current controversy in Kansas, and the gig economy with Tax Notes chief correspondent Amy Hamilton.For additional coverage, read these article in Tax Notes:ACMA Compiling Remote-Seller Testimony to Spur Federal LegislationAICPA Paper Will Focus on Small Marketplace Seller Income TaxesKansas Revenue Secretary: AG's Wayfair Opinion Creating ConfusionKansas Governor Brushes Off Objections to Wayfair NoticeKansas Attorney General Declares Void DOR’s Wayfair ApproachIssues Over Wayfair Reference to ‘Undue Burden’ Coming to the Fore***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Send us a textGabriel Zucman, an economics professor at the University of California, Berkeley, discusses wealth and inequality in America with Tax Notes contributing editor Nana Ama Sarfo. He co-authored the book The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay with Emmanuel Saez.For additional coverage, read these articles and opinion pieces in Tax Notes:A Better Alternative to Wealth TaxesThe Zucman Mandate: Life Without VATTax History: Saez and Zucman Exaggerate Redistributive Impulse in U.S. Tax HistoryWealth Tax Comparisons to Estate Tax ‘Not Fair,’ Panelist SaysU.S. Well Positioned for Wealth Tax, Economist SaysEconomic Analysis: Risking the Wrath of 900 Billionaires

Send us a textTax Notes reporter Ryan Finely summarizes the OECD’s pillar 2 consultation draft and BDO’s Monika Loving provides her take on the proposal. For additional coverage on pillar 2, read these article in Tax Notes:BEPS 2.0 Work Must Remove Unilateral Taxes, Tech Firms Tell OECDEU Divided Over GLOBE Minimum TaxOECD Calls for Design Advice on GLOBE Minimum Tax ProposalOECD’s Minimum Tax Work Has a Long Way to Go, Experts SayAgreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief SaysOECD Sets Course Toward Global Digital Tax Deal by 2020In Willis Weighs In, Tax Notes contributing editor Ben Willis discusses business purpose and principle purpose threshold with Executive Editor for Commentary Jasper Smith.For additional coverage on business purpose and principal purpose threshold, read these Willis Weighs In columns in Tax Notes: Principal Purpose: Treasury’s Disappointment in the TCJA

Send us a textMartin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries. Listen to our previous episode for a primer on Pillar 1 and the business perspective from EY’s Barbara Angus.  ***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Send us a textFormer Tax Notes reporter Asha Glover interviews Jay Soled, a professor at Rutgers Business School, about his proposal for a value tax on publicly traded U.S. corporations. Soled co-authored the proposal in Tax Notes with Rutgers Business School Professor Dan Palmon.

Send us a textJoseph Thorndike, director of the Tax History Project, explains the history of estate and inheritance taxes and how they became so unpopular.For additional coverage, read these article in Tax Notes:Tax History: The Century of the Estate Tax: Made for Revenue, Not RedistributionTax History: The Not-So-Puzzling Unpopularity of the Estate TaxTax History: When Estates Were (Almost) Taxed as Income

Send us a textBarbara Angus, global tax policy leader at EY, shares her thoughts on the OECD’s Pillar 1 consultation draft after Tax Notes chief correspondent Stephanie Johnston provides an update on its proposed profit allocation and nexus rules.For additional coverage, read these article in Tax Notes:G-20 Ministers Call for Agreement on BEPS 2.0 Outline in JanuaryAgreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief SaysAfrican Tax Officials Back OECD's Latest BEPS 2.0 PushOECD Proposal Leaves Taxpayers Anxious for DetailsOECD Unified Approach Proposes Sharp Break With Current SystemCertainty at Core of Digital Proposal, OECD Tax Chief SaysOECD Sets Course Toward Global Digital Tax Deal by 2020

Send us a textIn part 2 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss President Trump’s tax returns, transparency, and whistleblowers. For additional coverage, read these article in Tax Notes:No Interview Yet Between Neal and IRS WhistleblowerTreasury IG to Review Handling of Trump Tax ReturnsHouse Lawyers to Interview Trump Tax Audit WhistleblowerTrump Audit Meddling Claim Deepens Questions About Whistleblower***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Send us a textIn part 1 of an interview with former IRS Commissioner John Koskinen, Tax Notes Today senior reporter William Hoffman and Koskinen discuss IRS resources, enforcement, and taxpayer services. For additional coverage, read these article in Tax Notes:IRS Rules New Cryptocurrency From Hard Forks Is TaxableIRS Exams Focus on EITC Claims, Not Poor, Inspector General SaysIRS Budget Reduced Billions in Employment Tax CollectionsSmall Business Enforcement Gets Fresh Focus From New IRS Bosses

Send us a textGrace Perez-Navarro, the deputy director of the OECD’s Center for Tax Policy and Administration, discusses the findings of the organization’s recent report on tax morale—the willingness of companies and individuals to pay taxes—with Tax Notes Today International chief correspondent Stephanie Soong Johnston in London.For additional coverage, read these articles in Tax Notes:OECD Highlights Taxpayer Morale as a Major Factor in ComplianceTax Morale Could Be Key to Domestic Resource Mobilization***This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.