Tax Notes Talk

Scott 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 Legislation
• AICPA Paper Will Focus on Small Marketplace Seller Income Taxes
• Kansas Revenue Secretary: AG's Wayfair Opinion Creating Confusion
• Kansas Governor Brushes Off Objections to Wayfair Notice
• Kansas Attorney General Declares Void DOR’s Wayfair Approach
• Issues Over Wayfair Reference to ‘Undue Burden’ Coming to the Fore

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Gabriel 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 Taxes
• The Zucman Mandate: Life Without VAT
• Tax History: Saez and Zucman Exaggerate Redistributive Impulse in U.S. Tax History
• Wealth Tax Comparisons to Estate Tax ‘Not Fair,’ Panelist Says
• U.S. Well Positioned for Wealth Tax, Economist Says
• Economic Analysis: Risking the Wrath of 900 Billionaires

Tax 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 OECD
• EU Divided Over GLOBE Minimum Tax
• OECD Calls for Design Advice on GLOBE Minimum Tax Proposal
• OECD’s Minimum Tax Work Has a Long Way to Go, Experts Say
• Agreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief Says
• OECD Sets Course Toward Global Digital Tax Deal by 2020

In 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

Martin 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. 

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Former 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.

Joseph 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 Redistribution
• Tax History: The Not-So-Puzzling Unpopularity of the Estate Tax
• Tax History: When Estates Were (Almost) Taxed as Income
  
  
  
  
  
  
  

Barbara 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 January
• Agreement on BEPS 2.0 Expected in June 2020, OECD Tax Chief Says
• African Tax Officials Back OECD's Latest BEPS 2.0 Push
• OECD Proposal Leaves Taxpayers Anxious for Details
• OECD Unified Approach Proposes Sharp Break With Current System
• Certainty at Core of Digital Proposal, OECD Tax Chief Says
• OECD Sets Course Toward Global Digital Tax Deal by 2020
  
  
  
  
  
  
  
  
  

In 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 Whistleblower
• Treasury IG to Review Handling of Trump Tax Returns
• House Lawyers to Interview Trump Tax Audit Whistleblower
• Trump Audit Meddling Claim Deepens Questions About Whistleblower

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

In 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 Taxable
• IRS Exams Focus on EITC Claims, Not Poor, Inspector General Says
• IRS Budget Reduced Billions in Employment Tax Collections
• Small Business Enforcement Gets Fresh Focus From New IRS Bosses
  
  
  

Grace 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 Compliance
• Tax Morale Could Be Key to Domestic Resource Mobilization
  
  
  

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.