Tax Notes Talk

Taxing Generative AI: The Future of Tax Policy and Tech

Professors Jeremy Bearer-Friend and Sarah Polcz discuss their recent paper, “Sharing the Algorithm: The Tax Solution to Generative AI,” which outlines their proposal for taxing generative AI companies.For more, read Bearer-Friend and Polcz's article.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****The submissions period for the Tax Notes Student Writing Competition is open! For more information or to submit, visit taxnotes.com/students. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.

Are Americans Antitax? The Gap Between Politics and Self-Interest

Professor Andrea Campbell, author of Taxation and Resentment: Race, Party, and Class in American Tax Attitudes, discusses why Americans' beliefs about taxes often don’t align with the specific tax policies they support.For more on Taxation and Resentment, you can read Joseph Thorndike's book review here: "ANALYSIS: Why Do Americans Ignore Their Self-Interest When It Comes to Taxes?"If you're interested in hearing more about Andrew Kahrl's research on the property tax, check out our episode, "Tax or Theft? Examining the History of the Property Tax." ***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****The submissions period for the Tax Notes Student Writing Competition is open! For more information or to submit, visit taxnotes.com/students. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.

Top Tax Cases of 2025, Part 2: What Are Deductions?

Damien Martin and Tony Nitti of EY discuss the second three of their top six tax cases of 2025, focusing on what qualifies as a deduction in Savage v. Commissioner, Kelly v. Commissioner, and Weston v. Commissioner.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****The submissions period for the Tax Notes Student Writing Competition is open! For more information or to submit, visit taxnotes.com/students. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Top Tax Cases of 2025, Part 1: What Is Income?

Damien Martin and Tony Nitti of EY analyze the first three of their top six tax cases from 2025, focusing on what constitutes income in CF Headquarters Corp. v. Commissioner, Franklin v. Commissioner, and Feige v. Commissioner.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****The submissions period for the Tax Notes Student Writing Competition is open! For more information or to submit, visit taxnotes.com/students. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.

IRS Advisory Committee Chair Previews 2026 Filing Season

Philip Hwang, national chair of the Taxpayer Advocacy Panel, discusses the issues the IRS and return preparers could face this filing season following the passage of the One Big Beautiful Bill Act. For related tax news, read the following in Tax Notes:IRS Prepared to Meet Service, Collection Goals, Bisignano SaysProposed IRS Funding Cut Draws Concern From Tax WatchersIRS Sets Filing Season Start Date Amid Lofty Refund Expectations***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****The submissions period for the Tax Notes Student Writing Competition is open! For more information or to submit, visit taxnotes.com/students. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.