Tax Notes Talk

Vanessa Williamson, author of The Price of Democracy, discusses her argument that the history of American fights over fiscal fairness reveals a connection between taxation and democratic power.

For more on The Price of Democracy, you can read Joseph Thorndike's book review here: "ANALYSIS: Democracy Comes With a Bill Attached: A Tax-Centered History of America."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes reporters discuss updates on the biggest tax issues of the year, including the expiring Affordable Care Act credit and the Trump administration's recent tariff and trade announcements.

For related tax news, read the following in Tax Notes:

• Senate Set to Reject Dueling Bills, Leaving ACA Credit in Limbo
• New Guidance Provided on Expanded HSA Eligibility
• Trump Threatens Mexico With Tariffs Over Texas Water Spat
• House GOP Pushes Trump to Revive Tariffs on France Over DST

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This episode is sponsored by Avalara. For more information, visit avalara.com.

This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Trudy Muscat of Deloitte Malta discusses Malta's changing international tax landscape, including its adoption of the two-pillar system and recently implemented transfer pricing rules. 

For more episodes from Lisbon, listen to:

• From Lisbon: The Search for Consensus on International Tax
• From Lisbon: The Future of International Tax Cooperation
• From Lisbon: Portuguese Tax Administration in the Digital Age
• From Lisbon: Highlights From the 2025 IFA Congress

For related tax news, read the following in Tax Notes:

• Bulgarian Parliament Approves Tax Treaty With Malta
• EU’s Tax Priorities Shift as Reform Stalls, Researchers Say
• MNE Profit Shifting Still Persistent, OECD Report Says

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Juan Manuel Vázquez of Loyens & Loeff discusses the evolving international tax agenda, including ongoing pillar 2 negotiations and taxing the digital economy.

For more episodes from Lisbon, listen to:

• From Lisbon: The Future of International Tax Cooperation
• From Lisbon: Portuguese Tax Administration in the Digital Age
• From Lisbon: Highlights From the 2025 IFA Congress

For related tax news, read the following in Tax Notes:

• G20 Leaders Affirm Goal for OECD Global Minimum Tax Accord
• If Pillar 2 Directive Reopens, EU Won’t Close It, Official Says
• OECD Talks on U.S. Pillar 2 Exemption Focused on Simplification
• Italy Defends DST and Urges OECD to Restart Digital Talks

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes reporters Cady Stanton and Benjamin Valdez discuss the tax credit debate that led to the government shutdown and the potential effects on the IRS and the 2026 filing season. 

For related tax news, read the following in Tax Notes:

• Democrats Say It's Too Late for Any ACA Credit Alternative
• Shutdown May Hinder Filing Season Timeline, Former IRS Chiefs Say
• Republican Leaders Harden Stance Against ACA Tax Credit

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This episode is sponsored by Avalara. For more information, visit avalara.com.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes managing legal reporter Caitlin Mullaney explores the Supreme Court’s oral arguments in V.O.S. Selections and Learning Resources and predicts whether the Court will strike down President Trump’s tariffs. 

For related tax news, read the following in Tax Notes:

• Michigan Agencies Forecast Tariff Impacts on Prices, Jobs
• Supreme Court Justices Question Trump's IEEPA Tariffs
• Trump-Xi Summit Yields Lower Tariffs All Around

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This episode is sponsored by Avalara. For more information, visit avalara.com.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Carolyn Schenck, former IRS national fraud counsel, shares insights from decades at the agency, including her pioneering role and her recent move to private practice. 

For related tax news, read the following in Tax Notes:

• Fresh Look at Exempt Orgs Could Be Good, Former CI Employee Says
• Move to Direct IRS CI at Left-Leaning Groups Is Questioned
• ‘Tax Enforcement Is Not Dead,’ Departing IRS Fraud Counsel Says

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This episode is sponsored by Avalara. For more information, visit avalara.com.

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Elisângela Rita, a former member of the U.N. Committee of Experts on International Cooperation in Tax Matters, discusses her career in international tax and the evolution of U.N. global tax convention discussions. 

For more episodes from Lisbon, listen to:

• From Lisbon: Portuguese Tax Administration in the Digital Age
• From Lisbon: Highlights From the 2025 IFA Congress

For related tax news, read the following in Tax Notes:

• U.N. Trudges Forward on Framework Convention
• U.N. Tax Committee to Tackle Transfer Pricing, AI, Tax Nexus
• EU Commission's U.N. Tax Mandate Faces Countries' Pushback

Follow us on X:

• Sarah Paez: @PaezWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by Avalara. For more information, visit avalara.com.

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Portuguese Tax and Customs Authority General Director Helena Alves Borges discusses the agency’s modernization efforts and preparation for pillar 2. 

For more episodes from Lisbon, listen to "From Lisbon: Highlights From the 2025 IFA Congress."

For more tax news, read the following in Tax Notes:

• More Countries Still Considering Amount B Adoption
• OECD Building Out Work on AI Usage in Tax Administration
• EU Wants Its U.S. Subsidiaries to Be Subject to Top-Up Tax

Follow us on X:

• Stephanie Soong: @StephanieSoong
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by Avalara. For more information, visit avalara.com.

Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes contributing editor Robert Goulder discusses the upcoming oral arguments before the Supreme Court on the validity of the Trump administration's recent reciprocal tariffs and speculates on the Court's reaction.

For more tax news and analysis, read the following in Tax Notes:

• Nonprofits Urge SCOTUS to Side With Trump Admin in Tariff Dispute
• President Can Impose Tariffs Under IEEPA, Admin Tells SCOTUS
• ANALYSIS: V.O.S. Selections, Part 2: Will SCOTUS Rescue Trump's Tariffs?
• ANALYSIS: V.O.S. Selections, Part 1: Are Trump's Tariffs 'Too Big to Fail'?
• Supreme Court Will Hear Trump's Appeal of Tariff Rulings

Follow us on X:

• Robert Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes