Advertise on podcast: Tax Notes Talk

Three state tax policy experts discuss how the states have approached the One Big Beautiful Bill Act and the implications for taxpayers and state budgets.  For the entire discussion, watch or listen to "State Conformity to the OBBBA: The Decoupling Wave." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian

Tax Notes investigations editor Lauren Loricchio and legal reporter Chandra Wallace discuss their investigation into a tax strategy involving housing units manufactured by Utah company BoxHouse that allows investors to avoid income taxes while helping disaster victims. The deal might be too good to be true, but that isn’t stopping some tax professionals from promoting it. For more, read Loricchio and Wallace's story in Tax Notes, "How Trump’s Big Beautiful Bill Boosted a Tiny-Home Tax Shelter." Reach out to Loricchio via encrypted message on Signal at TaxNotesLauren.33. Reach out to Wallace via encrypted message on Signal at chandra.04. ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian

De Morrow of Greenberg Traurig discusses the Maryland Tax Court decision that struck down the state's digital advertising tax and what's next for the case.  For more, read the following in Tax Notes: Maryland Appeals State Tax Court's Digital Ad Tax DecisionsDigital Ad Tax Is Unconstitutional, Maryland Tax Court Says** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian

Tax Notes reporters Tyrah Burris and Emily Hollingsworth discuss their investigation into the IRS's longtime efforts to update its aging technology and the uncertain future of the modernization plans. For more, read Burris and Hollingsworth's article in Tax Notes, "In Flux: The Uncertain State of IRS Modernization." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian

Tax Notes reporters Elodie Lamer and Sarah Paez discuss their biggest takeaways from the fifth session of the Intergovernmental Negotiating Committee for a U.N. framework convention on international tax cooperation.  For more, read the following coverage in Tax Notes: U.N. Countries Still Divided on How to Tax Digital ServicesOECD Countries Want Treaty Renegotiation Out of U.N. ConventionEuropean Countries Fear Backdoor U.N. Tax Convention UpdatesSome Countries Worry About Duplication in U.N. Tax ConventionU.N. Countries Push for Stronger Definition of SuperrichEU, OECD Countries Demand Treaty Protections in U.N. Tax Talks** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian

Anthony Infanti, professor of law at the University of Pittsburgh School of Law and author of The Human Toll: Taxation and Slavery in Colonial America, discusses how taxation helped create and uphold the institution of slavery in Colonial America. For more on Infanti's book, read Thorndike's review in Tax Notes, "Subjugation With a Budget Line: How Tax Law Protected Slavery." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian

Tax Notes Capitol Hill reporter Cady Stanton previews what to expect from Congress this fall, from IRS funding to the possibility of a lame-duck tax package.  For more, read the following in Tax Notes: House Sends Stopgap Funding Bill to Trump’s DeskSenate May Act on Chief Counsel, Tax Court Nominees After RecessAll Eyes on Lame Duck for Last-Chance Tax Package in 2026** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian

Tax Notes Talk is taking a hiatus for the month of August. We’ll be back in your feed in the fall! In the meantime, be sure to check out our extensive back catalogue.  ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer and Audio Editor: Jordan Parrish

Four international tax policy experts discuss how tax policy could strengthen Europe's technology sector and improve its global competitiveness. For the entire discussion, watch or listen to "Bridging Europe’s Innovation Gap: Tax, Capital, and Scale." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian *** Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes legal reporter Trevor Sikes investigated how the qualified tips deduction under the One Big Beautiful Bill Act has affected tipped workers in the year since the law's enactment. Sikes and fellow legal reporter A.J. Collins interviewed the following people for this episode:  Morgan Harms, a server at William Jeffrey’s Tavern in Arlington, Virginia Michael Chittenden, a lawyer with Covington and Burling Matt Catchpole, owner of the South Carolina restaurant group Panhandle Slam Hospitality Jim Toole, a clubhouse manager for the Lancaster Stormers, an American professional baseball team in Pennsylvania For more, read Sikes and Collins' story in Tax Notes, "Check, Please: Workers React to ‘No Tax on Tips’ One Year In." Our audio sources for this episode: Vice President Vance Delivers Remarks in Michigan on Tax and Spending Cuts LegislationSecretary Scott Bessent Testifies on Treasury Department 2027 Budget RequestFormer President Trump Holds Rally in Las Vegas** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian *** Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Freelance reporters Emilia Sroka and Roland Papp discuss paying taxes in Poland and Hungary and how the citizens in those countries feel about it.  Listen to the full series:  Around the World in Taxes: the Netherlands and BrazilAround the World in Taxes: Greece and ItalyFor more, read the tax morale series for free in Tax Notes: Church or State: Italian Income Taxes and Symbolic ChoiceHaratsi to I Krísi: Avoiding Taxes as an Act of Greek PatriotismClosing the Gaps: How Polish Local Governments Boost Tax MoraleCarrots and Sticks: How Hungary Taught a Generation to Pay Taxes‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer MistrustPay or Drown: How the Dutch Fostered Resilient Tax Compliance** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian *** Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Freelance reporters Olaf Geurts and Bárbara Mengardo discuss paying taxes in the Netherlands and Brazil and how the citizens in those countries feel about it.  Listen to last week's episode: Around the World in Taxes: Greece and Italy For more, read the tax morale series for free in Tax Notes: Church or State: Italian Income Taxes and Symbolic ChoiceHaratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism‘Friendly Collection’: Brazil’s Plan to Reduce Taxpayer MistrustPay or Drown: How the Dutch Fostered Resilient Tax Compliance** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian *** Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes reporter Elodie Lamer and freelance reporter Matteo Rizzi discuss paying taxes in Greece and Italy and how the citizens in those countries feel about it.  For more, read the tax morale series for free in Tax Notes: Church or State: Italian Income Taxes and Symbolic ChoiceHaratsi to I Krísi: Avoiding Taxes as an Act of Greek Patriotism** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian *** Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potential legal ramifications.  For more, read the following articles in Tax Notes: Judge Dismisses 'Anti-Weaponization' Fund Challenge as MootDOJ’s Reversal on Trump Fund Proves Collusion, Former Judges SayGovernment Files Notice Refusing to Declare Trump Fund DeadTrump Tells Court It Has No Power to Reopen IRS Case** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian *** Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes reporter Kennedy Wahrmund discusses how states are increasingly turning to tax policy to address the high costs of raising children.  For more, read Wahrmund's article in Tax Notes, "Tax Policy Becoming a Key Tool in States’ Pro-Family Strategies." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laura Kondourajian *** Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.