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    Arts

    Tax Notes Talk

    With Tax Notes Talk, you’ll never miss the latest in tax news and analysis. Tune in to hear experts from around the world weigh in on the issues shaping the world of tax.

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    Copyright: ℗ & © 2020 Tax Notes Talk

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    Latest Episodes:
    Sharing the Wealth? Exploring a State Wealth Tax Sep 19, 2025
    Show notes

    Professors David Gamage and Darien Shanske discuss their recent paper, “Money Moves: Taxing the Wealthy at the State Level,” which lays out their argument for a state-level wealth tax.
    For more, read Gamage and Shanske's article, coauthored by Professor Brian Galle.

    For more coverage, read the following in Tax Notes:

    • U.K. Labour Deputy Leader Hopeful Campaigns for Wealth Taxes
    • Report on 16,500 Millionaires Quitting U.K. 'May Be Fabricated'
    • Tax Justice Network Report Urges Wealth Tax for Climate Finance


    Follow us on X:

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


    **
    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

    The Nvidia Deal and Taxing Exports: The Constitutionality of It All Sep 12, 2025
    Show notes

    Tax Notes contributing editors Robert Goulder and Joseph Thorndike discuss the recent Nvidia deal to export chips to China, and they question its constitutionality and implications.

    For more coverage, read the following in Tax Notes:

    • ANALYSIS: The Nvidia Affair: So Now We're Taxing Exports?
    • ANALYSIS: Trump’s Nvidia Deal Is Almost Certainly Unconstitutional — Not That It Matters
    • White House Eyes Replicating Nvidia Deal for Other Industries
    • Nvidia Deal Sparks Dismay From Tax Observers


    Follow us on X:

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


    **

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

    Ex-IRS Official Talks Tax Data Sharing Deal, Agency Tenure Sep 05, 2025
    Show notes

    Former IRS Chief Privacy Officer Kathleen Walters discusses the agency’s data sharing agreement with the Department of Homeland Security, her decision to step down, and life as a working mom.

    For more coverage, read the following in Tax Notes:

    • Treasury Looks to Undo Some IRS Resignations
    • IRS Posts Thousands of Jobs Amid Workforce Reductions
    • IRS Has Answered Immigration Agency's Request for Tax Data


    Follow us on X:

    • Paige Jones: @PaigeLeeJones
    • David Stewart: @TaxStew
    • Tax Notes: @TaxNotes


    **

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

    Pope Leo the Taxed: How the U.S. Tax System May Affect the Vatican Aug 29, 2025
    Show notes

    Tax Notes contributing editor Robert Goulder discusses how Pope Leo XIV’s American citizenship creates a unique tax issue and how the United States may try to avoid taxing the pope.

    For more coverage, read the following in Tax Notes:

    • Expats Eye Pope's Tax Woes as Opportunity to Ditch Worldwide Tax
    • Analysis: The American Pope and Citizenship-Based Taxation


    Follow us on X:

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


    **

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

    Transfer Pricing Update: Digging Into Facebook and Coca-Cola Aug 22, 2025
    Show notes

    Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases.

    For more coverage, read the following from Finley in Tax Notes:

    • Analysis: The CUT Method: It's Not What It Used to Be
    • Analysis: The CUT Method: Same as It Ever Was?
    • Analysis: On Periodic Adjustments, Facebook Opinion Suggests A Middle Road
    • Analysis: For the IRS, Facebook Is a Reminder to Stick to the Script
    • Analysis: Medtronic II: Do the Transfer Pricing Regs Swallow Themselves?

    Follow us on X:

    • Ryan Finley: @RyanMFinley
    • David Stewart: @TaxStew
    • Tax Notes: @TaxNotes


    **

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

    Harvard vs. Trump: The Battle Over Tax-Exempt Status Aug 15, 2025
    Show notes

    Ellen Aprill of UCLA discusses the legal battle between Harvard and the Trump administration over the university's tax-exempt status and the recourses that an exempt organization may have if its status is revoked.

    For more, read Aprill's article, "Revoking Tax Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination."

    For more coverage, read the following in Tax Notes:

    • Flood of New Briefs Support Ending Johnson Amendment Restrictions
    • Senate Dems Seek Probe of Trump's Challenge to Harvard's Exemption
    • Trump Questions Harvard's Tax-Exempt Status

    Follow us on X:

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


    **

    Credits
    Host: David D. Stewart
    Executive Producers: Jasper B. Smith, Paige Jones
    Producers: Jordan Parrish, Peyton Rhodes
    Audio Engineers: Jordan Parrish, Peyton Rhodes

    Changes Coming: How the OBBBA Affects State Tax Aug 08, 2025
    Show notes

    Steve Kralik of Armanino discusses the One Big Beautiful Bill Act’s implications for state tax, including the new version of the SALT cap and how states may conform to the changes.

    For more coverage, read the following in Tax Notes:

    • Colorado Faces $1.2 Billion Revenue Loss From OBBBA Provisions
    • California Advances Conformity Update Bill Without OBBBA Provisions
    • Trump Tax Bill Brings State Funding Dilemmas, Conformity Choices


    Follow us on X:

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


    **

    Credits
    Host: David D. Stewart
    Executive Producers: Jasper B. Smith, Paige Jones
    Producers: Jordan Parrish, Peyton Rhodes
    Audio Engineers: Jordan Parrish, Peyton Rhodes

    Moving Forward: International Tax After the OBBBA Aug 01, 2025
    Show notes

    Alan Cole of the Tax Foundation discusses the international tax provisions in the One Big Beautiful Bill Act and what may be next for negotiations on a global tax framework.

    For more on international tax and the OBBBA, check out our previous episode, "International Tax in the Reconciliation Bill: House Versus Senate."

    For more coverage, read the following in Tax Notes:

    • Tax Pros Hope for Regs to Resolve One-Month Deferral Quandary
    • What's in a Word? Tax Pros Puzzle Over FTC Allocations
    • Analysis: The OBBBA's International Revenue Raisers, Losers, and Fixes

    Follow us on X:

    • Jonathan Curry: @jtcurry005
    • David Stewart: @TaxStew
    • Tax Notes: @TaxNotes


    **

    Credits
    Host: David D. Stewart
    Executive Producers: Jasper B. Smith, Paige Jones
    Producers: Jordan Parrish, Peyton Rhodes
    Audio Engineers: Jordan Parrish, Peyton Rhodes

    The OBBBA and Beyond: House Republican Details GOP Tax Agenda Jul 25, 2025
    Show notes

    House Ways and Means Committee member Adrian Smith, R-Neb., discusses the One Big Beautiful Bill Act’s accomplishments and what could be next for Congress on tax.

    Check out our interview with Rep. Horsford, "House Taxwriter Talks Democratic Priorities, Responds to OBBBA."

    For more coverage, read the following in Tax Notes:

    • Lawyers Predict Reconciliation Bill Tax Controversies
    • House Appropriators Would Cut IRS Beyond White House's 20 Percent
    • New GOP Tax Law Will Add $3.4 Trillion to the Deficit, CBO Says
    • GOP's 'No Tax on Tips' Falls Short for Las Vegas Taxwriter

    Follow us on X:

    • Cady Stanton: @Cady_Stanton
    • David Stewart: @TaxStew
    • Tax Notes: @TaxNotes


    **

    Credits
    Host: David D. Stewart
    Executive Producers: Jasper B. Smith, Paige Jones
    Producers: Jordan Parrish, Peyton Rhodes
    Audio Engineers: Jordan Parrish, Peyton Rhodes

    House Taxwriter Talks Democratic Priorities, Responds to OBBBA Jul 18, 2025
    Show notes

    House Ways and Means Committee member Steven Horsford, D-Nev., discusses the New Democrat Coalition’s tax priorities and the framework the coalition developed as an alternative to the One Big Beautiful Bill Act.

    Check out our break down of the passed legislation, "The One Big Beautiful Bill Act: What Made the Final Cut?"

    For more coverage, read the following in Tax Notes:

    • One Big Beautiful Bill Redux Could Be '2 Big 2 Beautiful'
    • Trump's Order Creates Uncertainty for Clean Energy Tax Credits
    • Democrat's Effort to Roll Back Gambling Deduction Cap Fails
    • Trump Got His Tax Bill. Now the Task Will Be Implementing It.


    Follow us on X:

    • Katie Lobosco: @KatieLobosco
    • David Stewart: @TaxStew
    • Tax Notes: @TaxNotes


    **

    Credits
    Host: David D. Stewart
    Executive Producers: Jasper B. Smith, Paige Jones
    Producers: Jordan Parrish, Peyton Rhodes
    Audio Engineers: Jordan Parrish, Peyton Rhodes

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