Tax Notes Talk

Benjamin 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 Practice
• Business of Tax: The Emergence of the High-Tech Accountant
• Business of Tax: Why Aren’t Accounting Firms Hiring Accountants?

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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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.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Adam 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 Airlines
• Georgia Moves to End Jet Fuel Tax Break After Delta Slams Voter Law

For a related episode, listen to Aviation Taxes: Ready For Takeoff.

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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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.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Carl 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 Taxes
• Maryland AG: Digital Ad Tax Is Not a Penalty for TIA Purposes
• New Mexico Governor Proposes Sales Tax Cut
• Georgia House Panel Advances IRC Conformity Bill 
• Texas, Washington Voters Weigh In on Tax Policy
• Ohio Pot Legalization, Taxation Effort Can Gather Signatures
• Existing Tax Rules May Already Serve Pot Tax Transition

For related episodes, listen to:

• The Fight Over Maryland’s Digital Advertising Tax, Part 1
• The Fight Over Maryland’s Digital Advertising Tax, Part 2
• The State Fight to Eliminate the Federal Restriction on Tax Cuts

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax 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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Mike 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 Yore
• From Henry VIII to James Bond: Weird Tax Facts Throughout History

Follow us on Twitter:

• Robert Goulder: @RobertGoulder
• Stephanie Soong Johnston: @SoongJohnston
• David Stewart: @TaxStew
• Tax 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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

In 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 1

For additional coverage, read these articles in Tax Notes:

• Practitioner Slams Maryland’s New Digital Advertising Tax
• Maryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax Suit
• Federal Judge Recuses Herself From Maryland Digital Ad Tax Case
• Maryland Digital Ad Tax Plaintiffs Won't Reveal Some Members
• TIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue 
• Tax Law Professors Aid Maryland in Digital Ad Tax Suit
• Maryland Digital Ad Tax Suit Not Ripe, AG Argues

Follow us on Twitter:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax 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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

In 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 States

For additional coverage, read these articles in Tax Notes:

• Practitioner Slams Maryland’s New Digital Advertising Tax
• Maryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax Suit
• Federal Judge Recuses Herself From Maryland Digital Ad Tax Case
• Maryland Digital Ad Tax Plaintiffs Won't Reveal Some Members
• TIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue 
• Tax Law Professors Aid Maryland in Digital Ad Tax Suit
• Maryland Digital Ad Tax Suit Not Ripe, AG Argues

Follow us on Twitter:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax 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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Professor 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 Code
• Taxes and the LGBTQ Community
• Addressing Racial Inequity in State and Local Tax Policy
• The Tax Code and Economic Justice in America
• How Racial Diversity Shaped U.S. International Tax Policy

Follow us on Twitter:

• Joe Thorndike: @JThorndike
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

Sources mentioned in the intro:

• Institute for Policy Studies analysis
• Brookings 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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

National 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 Two
• House Panel Approves IRS Budget Boost as Rettig Seeks More
• Millions Anxious for IRS Guidance on Unemployment, Advocate Says
• Wyden Bill ‘Imminent’ to End Private Garnishment of Stimulus Pay
• Caseload Fluctuations Concern National Taxpayer Advocate
• IRS Funding Tops Taxpayer Advocate’s Legislative Recommendations

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax 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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Professor 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 Bill
• Biden Would Consider Lower Child Credit Income Phaseout
• Expats Protest Exclusion From Expanded Child Tax Credit
• Olson: Getting Child Tax Credits to Families Must Be IRS Priority
• Colorado Governor Launches Campaign to Ease Access to Child Tax Credit
• Sen. Brown Pledges Permanent Child Credit Expansion
• All’s Fair in Getting Child Credits Paid, Advocate Argues

Follow us on Twitter:

• Marie Sapirie: @MarieSapirie
• David Stewart: @TaxStew
• Tax 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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad

Tax 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 Plan
• New Year, New Tax Rules? An OECD Tax Reform Project Update
• Delays Ahead: An Update on the OECD’s Global Corporate Tax Reform
• A New Tax World Order: Coming Soon?

For additional coverage, read these articles in Tax Notes:

• G-20 Finance Chiefs Approve OECD Global Tax Reform Deal
• EU Should Consider Nondiscriminatory Implementation of Pillar 2
• Treasury Closing In on Digital Tax Repeal Deals With Countries
• EU Will Propose a Pillar 2 Directive by Year-End
• Hill Staffers Split on Pillar 1 Treaty Requirement
• Countries Finalize Sweeping OECD Global Tax Reform Agreement
• Argentina Says Global Tax Deal Is Bad for Developing Nations

Follow us on Twitter:

• Stephanie Soong Johnston: @SoongJohnston
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

In 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?"

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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.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Christa Goad