Tax Notes Talk
Tax Notes
A discussion of cutting-edge developments in tax, including up-to-the-minute changes in federal, state, and international tax law and regulations.
Episodes
Mentioned books
Feb 23, 2018 • 11min
Measuring the Success of the TCJA’s Tax Cuts
Send us a textDavid Stewart and Jonathan Curry discuss the complexity of measuring the impact of the tax cuts under the Tax Cuts and Jobs Act (P.L. 115-97).
Feb 12, 2018 • 24min
Taxing Multinationals
Send us a textDavid Stewart talks to Bill Parks and Reuven S. Avi-Yonah about taxing multinationals. They discuss the current state of the corporate income tax now that the Tax Cuts and Jobs Act is law and whether there is a better way to apportion income.
Jan 26, 2018 • 7min
Amazon HQ2 Incentives
Send us a textDavid Stewart talks to Lauren Loricchio about her effort to obtain through public records requests data from localities competing for Amazon’s second headquarters project. She found that the localities used various methods to avoid public disclosure of incentives offered to the company, including narrow interpretations of state open record laws and bids submitted through entities not subject to those laws.
Jan 12, 2018 • 9min
Taxing the Digital Economy
Send us a textDavid Stewart talks to Stephanie Johnston about the problem of taxing the digital economy and what the OECD and EU are doing to find solutions to the problem.
Jan 1, 2018 • 17min
Year Ahead: Tax Legislation and Regulations
Send us a textDavid Stewart, Jeremy Scott, and Emily Foster provide a legislative and regulatory preview of the year ahead now that tax reform has passed.
Dec 18, 2017 • 17min
Final Tax Reform Bill
Send us a textDavid Stewart and Jeremy Scott discuss the final version of the tax reform bill, which would permanently cut corporate taxes and temporarily provide relief for individuals through 2025.
Dec 8, 2017 • 6min
Chained CPI in the Tax Reform Bills
Send us a textDavid Stewart talks to Zoe Sagalow about a new estimate of inflation -- the chained consumer price index -- proposed in the House and Senate tax reform bills.
Nov 26, 2017 • 9min
Treasury’s Missing Corporate Tax Incidence Report
Send us a textDavid Stewart talks to Jonathan Curry about Treasury’s removal of an analysis (Technical Paper 5) from its website on who bears the burden of the corporate tax.
Nov 15, 2017 • 15min
Senate Tax Reform Bill
Send us a textDavid Stewart and Jeremy Scott discuss the details of the Senate version of the Tax Cuts and Jobs Act, highlighting the differences between the Senate and House bills. The modified mark of the Senate tax reform bill includes repeal of the Affordable Care Act's individual healthcare mandate and would make tax cuts for individuals temporary.
Nov 8, 2017 • 26min
House Tax Reform Bill
Send us a textDavid Stewart and Jeremy Scott discuss the House Republican tax bill, the Tax Cuts and Jobs Act (H.R. 1).
