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Jeff and Scott chat with  Benjamin Angel, the Director for Direct Taxation, Tax Coordination, Economic Analysis and Evaluation at the European Commission. The EC has recently proposed rules that would enable smaller business that have operations across EU countries to have a simplified tax filing process,  reducing compliance costs and making the tax filing process easier.  These rules will allow companies to calculate their tax base according to a common set of rules (not a different base for every country), and, provides an allocation mechanism to allocate profits to the countries in which the  small EU multinational operates.

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Jeff and Scott chat with two state and local tax experts, Stacey Roberts and Meredith Smith,  about the state and local tax deduction cap put in by Congress  in 2017, and ways states are allowing their residents to get around it.

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In this episode, Jeff and Scott chat with Nick Guest, Assistant Professor of Accounting at Cornell University's SC Johnson  College of Business about a recent study he conducted related to stock repurchases, available published here or in working paper version here.

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Jeff and Scott chat with Benjamin Alarie, a law professor at the University of Toronto, and, the founder and CEO of BlueJ.  They talk about one of BlueJ's products, Ask BlueJ, which is a generative AI system that allows users to ask it technical tax questions, and, get answers. They discuss how responses are quickly improving, how this AI is different from ChatGPT, and, the future of generative AI for tax research.

Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.

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Jeff and Scott discussed a new tax proposal with Natasha Sarin, an economist and lawyer at Yale Law School and Yale School of Management. Natasha, in collaboration with Kim Clausing, developed a plan aimed at increasing tax revenue. This plan  also anticipaties several tax provisions expiring in 2025.

The proposal, "The Coming Fiscal Cliff: A Blueprint for Tax Reform in 2025," includes the following proposals, among others:

1. Raising the corporate tax rate.
2. Overhauling the current international tax system.
3. Introducing a carbon tax.
4. Securing permanent funding for the IRS.
5. Implementing a financial transactions tax.
6. Expanding the Child Tax Credit and the Earned Income Tax Credit.

Overall, these measures aim to generate an additional 3.5 trillion in revenue, over the current baseline of projected revenue

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Nina Olsen was the National Taxpayer Advocate for the United States, a position overseeing the IRS which was created by Congress and described in the Internal Revenue Code. The National Taxpayer Advocate is responsible for overseeing more than 2,000 employees of the office of the National Taxpayer Advocate.  We discuss the responsibilities of the taxpayer advocate, the creation of the Office of National Taxpayer Advocate, and, the types of work the taxpayer advocate has been engaged in in the past two decades.

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In this episode, we chat with author and historian Brady Crytzer, who recently published "The Whiskey Rebellion: A Distilled History of an American Crisis ". Brady also hosts "Dispatches: The Podcast of the Journal of the American Revolution"

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Jeff was recently asked to opine on whether Republican GOP candidate for president Vivek Ramaswamy grew up with a lot of money. Scott and Jeff dive into Vivek's tax returns for evidence.

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The  Inflation Reduction Act extended the provision of  tax incentives for electric vehicles, but, added stipulations that these EVs be produced in North America.  Manufacturers outside of North America, including Korean auto manufacturers, had a problem--would they miss out on these subidies that their customers had previously been getting? Trade economist Chad Bown tells the story about how the US Treasury, by regulation, appears to have solved Korea's problem by regulation.

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Scott and Jeff Discuss the upcoming Supreme Court case, Moore v. USA, with Jake Brooks, a professor of law at Fordham University. Jake explains that Mr. and Mrs. Moore held shares in an Indian corporation , and, as  a result of the Tax Cuts and Jobs Act of 2017, faced some $15,000 in taxes. They claim that this tax is unconstitutional, and, the case has implications for many features of our current tax code,  for the TCJA in general, as well as the hopes some  have of taxing unrealized capital gains or a wealth taxation more broadly.