Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals. For more, read Brauner's article, "Taxing People, Not Residents." In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for the Tax Foundation, chats about his coauthored Tax Notes piece, “Long-Term Trends in State Personal Income Tax.”  Follow us on Twitter: David Stewart: @TaxStewTax Notes: @TaxNotes ** This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes. Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 3! Fore more information, visit taxnotes.co/aba. *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smith, Paige Jones Showrunner: Jordan Parrish Audio Engineers: Jordan Parrish, Peyton Rhodes Guest Relations: Alexis Hart