Tax Notes Talk

David Stewart talks to legal reporter Jad Chamseddine about the Wayfair case pending before the U.S. Supreme Court, which could overturn the Quill decision and lead to a major change in the taxation of online commerce.

David Stewart and Jonathan Curry discuss the complexity of measuring the impact of the tax cuts under the Tax Cuts and Jobs Act (P.L. 115-97).

David Stewart talks to Bill Parks and Reuven S. Avi-Yonah about taxing multinationals. They discuss the current state of the corporate income tax now that the Tax Cuts and Jobs Act is law and whether there is a better way to apportion income.

David Stewart talks to Lauren Loricchio about her effort to obtain through public records requests data from localities competing for Amazon’s second headquarters project. She found that the localities used various methods to avoid public disclosure of incentives offered to the company, including narrow interpretations of state open record laws and bids submitted through entities not subject to th...

David Stewart talks to Stephanie Johnston about the problem of taxing the digital economy and what the OECD and EU are doing to find solutions to the problem.

David Stewart, Jeremy Scott, and Emily Foster provide a legislative and regulatory preview of the year ahead now that tax reform has passed.

David Stewart and Jeremy Scott discuss the final version of the tax reform bill, which would permanently cut corporate taxes and temporarily provide relief for individuals through 2025.

David Stewart talks to Zoe Sagalow about a new estimate of inflation -- the chained consumer price index -- proposed in the House and Senate tax reform bills.

David Stewart talks to Jonathan Curry about Treasury’s removal of an analysis (Technical Paper 5) from its website on who bears the burden of the corporate tax.

David Stewart and Jeremy Scott discuss the details of the Senate version of the Tax Cuts and Jobs Act, highlighting the differences between the Senate and House bills. The modified mark of the Senate tax reform bill includes repeal of the Affordable Care Act's individual healthcare mandate and would make tax cuts for individuals temporary.

David Stewart and Jeremy Scott discuss the House Republican tax bill, the Tax Cuts and Jobs Act (H.R. 1).

David Stewart and Jonathan Curry discuss the budget reconciliation process and what it means for tax reform.

David Stewart talks to Jonathan Curry about the proposal in the “Big Six” tax reform negotiators' unified framework to tax passthrough businesses at a special rate.

David Stewart talks to Carrie Elliot, contributing editor at Tax Notes International, about carbon taxes and carbon pricing. They also discuss carbon taxes in the context of the Paris Agreement.

David Stewart talks to State Tax Today reporter Paige Jones about states pursuing alternatives to the gas tax.

Lauren Loricchio and Maria Koklanaris discuss the rollback of the Kansas governor's tax agenda, including ending the exemption for passthroughs.

Zoe Sagalow talks to Luca Gattoni-Celli about the data breach involving the IRS's data retrieval tool (DRT). After this episode was recorded, the IRS confirmed that its revised DRT was reactivated on October 1, 2017, for the 2018-2019 FAFSA form, but not for the 2017-2018 cycle. The IRS declined to provide any update about the timing or scope of the DRT's exploitation by identity thieves...