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Alan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee’s priorities.
OECD Targets Country Benefits That May Weaken Pillar 2 RulesBusinesses Call for Central Platform for Global Minimum Tax DataGLOBE Permanent Safe Harbor Idea May Boost EU Competitiveness
Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax Chair
For more coverage, read the following in Tax Notes:
Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart -
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Do you have questions about tax policy in the 2024 election? Submit your questions here.
Congress Can Maintain IRS Rulemaking AuthorityWhat About Vague ‘Delegated’ Tax Regulations?
Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision.
For more from Rosenthal and Susswein, read the following:
DOJ, FedEx Contest Loper Bright’s Effect in Offset Earnings CaseLoper Bright Casts Doubt on SECA Guidance Plan, Tax Pros Say
For additional coverage, read the following articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
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Do you have questions about tax policy in the 2024 election? Submit your questions here.
Tax Extenders Menu Heavy With Energy, Business Tax BreaksTax Package Could Be Useful Lame-Duck Launching PointLengthy Tax Extender Wish List Awaits Lame-Duck SessionHouse GOP Taxwriters Warn of Impacts From Letting TCJA ExpireTrump Makes Murky Claim of Quadrupled Taxes if TCJA Expires
Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress’s slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections.
For additional coverage, read these articles in Tax Notes:
Cady Stanton: @cady_stantonDoug Sword: @doug_swordDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
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Javiera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions.
Gender Equality, Tax, and the PandemicRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury’s Review of Racial Bias in the U.S. Tax CodeIs IRS Tax Enforcement Colorblind?State Tax Authority and Native Americans: Complex and ConvolutedWealth, Inequality, and Taxes in the U.S.Feminism and the Tax CodeTaxes and the LGBTQ CommunityAddressing Racial Inequity in State and Local Tax PolicyThe Tax Code and Economic Justice in AmericaHow Racial Diversity Shaped U.S. International Tax Policy
For more, read Moraga Valverde's article in Tax Notes, "Tax Policy: Is Gender Neutrality Enough?"
Listen to more Tax Notes Talk episodes from our critical tax theory series:
Caitlin Mullaney: @MullaneyWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Executive Producers: Jasper B. Smith, Paige Jones
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Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents.
Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes
For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."
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Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits.
Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax Options
Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."
Read Investigations Editor Lauren Loricchio's series:
W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo Nation
For additional coverage, read the following articles in Tax Notes:
Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Tax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences.
Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax Options
Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She also spoke with Nick Mattison, a partner at Feferman, Warren & Mattison, who specializes in consumer law.
Read Loricchio's articles:
W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo Nation
For additional coverage, read the following articles in Tax Notes:
Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
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George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states.
Maryland Tax Credit Encouraged Apple Production to Film In-StateMichigan House Committee Approves Film Tax Credit LegislationAccountants and Aliens: California Bags 15 Film Projects With Tax CreditGeorgia's Film Tax Credit Is Bigger and More Costly Than Ever, Report SaysNew York Clarifies Eligibility for Expanded Film Tax CreditLouisiana DOR Issues Guidance on Film Tax Credit Changes
Read Ford's article, "Asking the Right Questions About Film Tax Incentives."
For additional coverage, read the following articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Executive Producers: Jasper B. Smith, Paige Jones
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Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation.
Less Is Moore: The Supreme Court's Ruling in Moore v. United StatesPending Supreme Court Cases and the Challenges for Tax PolicyWhat the End of Chevon Deference May Mean For Tax
Listen to our related episodes:
YA Global Pushes Tax Court to Revisit Withholding DecisionAnalysis: Chevron Is Dead. Long Live Skidmore and the APA?Post-Chevron Senate Group Deluging 101 Agencies With LettersLoper Bright Puts Direct File on Shakier Ground, Crapo SaysHouse GOP Chairs Flood Agencies With Loper Bright QuestionsTribune: Loper Bright Merits Review of Partnership Antiabuse RegSupreme Court’s Overturning of Chevron Could Cause Tax Shake-Up
For additional coverage, read the following articles in Tax Notes:Follow us on X/Twitter:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches.
Hawaii Enacts Fixes for SALT Cap WorkaroundCalifornia Senate OKs Change to SALT Cap Workaround RulesWays and Means Launches Tax Teams Ahead of 2025 TCJA ExpirationsIt’s Policy vs. Politics in 2025’s Super Bowl of Tax
Read Peterson's article, "The SALT Cap: Looking Beyond 2025."
Listen to our previous episode on the SALT cap, "Recapping States’ SALT Cap Workarounds."
For additional coverage, read the following articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies.
Canada's Budget Watchdog Reveals Gag on Carbon Tax DataCarbon Pricing Systems Collected Highest Revenues in 2023Political Messaging Doesn't Aid Carbon Tax Acceptance, Study SaysCarbon Prices Work but the Literature Has Gaps, Study SaysFrance Joins Canada's Emissions Pact Amid Carbon Tax Backlash
Read Athanasiou's article, "Keeping the Promise of Carbon Taxes in Perspective."
Listen to our previous episode on carbon pricing, "Taxing Carbon at the Border."
For additional coverage, read the following articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax.
A Recap of SCOTUS Oral Arguments in Moore v. United StatesMoore Money, More Tax Problems? Analyzing Moore v. United States
To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here.
Listen to our previous Moore episodes:
Moores' Counsel Says Case Signals Court Is Not Open to Novel TaxesSupreme Court Says Transition Tax Is Constitutional in Narrow RulingAnalysis: What's at Stake With Moore v. United States: Transcript
For additional coverage, read these articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before their upcoming July 4 election.
Tories, Labour, Lib Dems Make Tax Pitches to SMEsU.K. Labour Vows to Improve EU Trade Terms, No Council Tax ReformTories Say Labour Will Hike U.K. Capital Gains Tax Post-ElectionU.K. Labour Party's Tax Plans Could Raise Over £8 BillionU.K. Conservatives Plan Further Cuts to Employee Taxes
For more coverage, read these articles in Tax Notes:
Sarah Paez: @PaezWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes
For more of Dan Neidle's tax coverage, visit taxpolicy.org.uk.
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Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies.
IRS Seeks to Procure Artificial Intelligence ToolsIRS Modernization Effort Seen as Lacking TransparencyIRS to Make Direct File Permanent, Expand It NationwideIRS Nears Decision on Fate of Direct File; Free File ExtendedAnalysis: The IRS Errs in Its Use of Math Error ProceduresABA Section of Taxation Meeting: Head of Free File Questions Need for Direct File
For more coverage, read these articles in Tax Notes:
Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Susan Lanham, Amanda Thompson-Abbott, and Tom Norton of Marshall University discuss their research on the earned income tax credit’s effectiveness in alleviating poverty.
CBO Analysis of Taxpayer Race Data Shows DisparitiesRefundable Credit Audits Should Reflect Equity, GAO SaysData Could Help IRS Evaluate ‘Racialized Burdens’Tax Prep Industry Bashes ‘Outdated’ EITC ReportRetail Tax Prep Companies Accused of Targeting MinoritiesGAO Finds $22 Billion Sent in Error for Earned Income Tax Credit
For more, read Lanham, Thompson-Abbott, and Norton's Tax Notes article, "Assessing the EITC’s Role in Poverty Alleviation."
For more coverage, read these articles in Tax Notes:
Alex Rifaat: @alexrifaatDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Alysse McLoughlin and Katie Quinn of Jones Walker discuss state tax implications of the Inflation Reduction Act’s clean energy credits.
IRA Energy Credits, Part 2: Proposed Regs and What’s NextIRA Energy Credits, Part 1: History and Early Guidance
For more episodes on the Inflation Reduction Act energy credits, listen to:
IRS Guidance Amps Up Clean Electricity Tax Credit FlexibilityAnalysis: A Trap for the Unwary Purchaser of an IRA Credit
For more coverage, read these articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit.
Analysis: The Worthlessness Deduction for Partnership Interests: An Unguided MissileAnalysis: Assets-Over Merger Blunders on Negative Adjustments
For more, read the article from ProPublica and The New York Times, "IRS Audit of Trump Could Cost Former President More Than $100 Million."
For more on Trump's taxes, listen to Trump’s Tax Returns and the Future of Transparency.
For additional coverage, read these articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Tax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding Los Angeles Dodgers player Shohei Ohtani and his former translator.
Ohtani’s Ex-Translator Agrees to Plead Guilty to Tax ChargeTax May Still Come to Bat in Saga of Ohtani’s TranslatorCalifornia Proposal Would Urge Congress to Block Ohtani-Type Deferred PayOhtani's Dodgers Contract Draws California Controller's Ire
For additional coverage, read these articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting.
What the End of Chevron Deference May Mean for TaxA Recap of SCOTUS Oral Arguments in Moore v. United States
For related episodes, listen to:
Late Chevron Challenge to Split-Dollar Regs Falls FlatStates Are Moving Away From Judicial Deference, Practitioners SayPost-Arguments, Moore Effect on Wealth Tax Still Up for DebateGovernment May Have Upper Hand in Moore, but Court May Go Narrow
For additional coverage, read these articles in Tax Notes:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation.
IRS Key Updates: ERC, EITC, and Government Shutdown PlansThe Employee Retention Credit: Scams and Successes
For more episodes on the employee retention credit, listen to:
Pandemic Relief Fraud Scheme Shut Down, TIGTA SaysIRS Leaves Door Open to Resume ERC Voluntary DisclosureERC Voluntary Disclosure Program Barrels Toward Uncertain EndERC Abuse Revives Debate Over Contingency FeesIRS ERC Audits Undergo Changes as They Get Older
For additional coverage, read these articles in Tax Notes:
Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes
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