Tax Chats
Tax Chats is hosted by accounting professors Scott Dyreng of Duke University and Jeff Hoopes of the University of North Carolina. They discuss how taxes affect many parts of society, from politics and business decisions to everyday choices like what people drink, drive, and when they have children. The show mixes current events with tax policy and economic insights. Their conversational style aims to make tax topics more entertaining than doing your own taxes.
Episodes
Annie Lowrey and taxes on time
Send us Fan MailJeff and Scott talk with Annie Lowrey, staff writer at The Atlantic and author of the new book The Time Tax: How the Government Wastes Our Time—and How to Fix It. Annie explains how government bureaucracy imposes a hidden tax on Americans through paperwork, waiting, and complicated administrative requirements. We discuss why these burdens often fall hardest on lower-income American
The Everywhere Millionaire: A Chat with Owen Zidar and Eric Zwick about their new book
Send us Fan MailJeff and Scott talk with economists Owen Zidar and Eric Zwick about their new book, The Everywhere Millionaire: Who Is Really Rich in America and How They Got There, in which they use vast amounts of tax return data to gather evidence that paints a picture of who America’s rich really are and how they got there. It’s not just public-company CEOs, but franchise owners and car dealer
Brandon Arnold on Data Centers
Send us Fan MailScott and Jeff speak with Brandon Arnold , the Executive Vice President of the National Taxpayer's Union, about data centers. Do they drive up real estate prices? Do they use too much water? Are they just a substitute for people's fears about AI? And, what are they doing for property taxes (this is, after all, Tax Chats!). Read Brandon's article on data centers here:
Jared Walczak on the Laffer Mesa
Send us Fan MailRecent research suggests that the Laffer curve is less curve-like than originally thought. Jeff and Scott talk with Jared Walczak from the Tax Foundation about the Laffer Curve, and why we think it is mesa-like, based on his writing here: https://thesaltroad.net/p/the-laffer-mesa.
Wasteful Tax Expenditures: A Chat with Calvin Johnson
Send us Fan MailJeff and Scott talk about wasteful tax expenditures with Calvin Johnson, which Professor Johnson believes includes basically all tax expenditures.
Tax the Ultrarich Without Throwing Out Realization: A conversation with Brian Galle
Send us Fan MailJeff and Scott chat with Brian Galle about his new paper, How to Tax the Ultrarich. Most proposals that seek to tax the very wealthy differently eliminate the principle of realization, such as wealth taxes or mark-to-market regimes. These approaches carry considerable baggage, including liquidity problems, valuation problems, and related concerns. By contrast, Brian proposes a tax
Lobbying for the National Association of Manufacturers: A Chat with Charles Crain
Send us Fan Mail Jeff and Scott speak with Charles Crain, Managing Vice President of Policy at the National Association of Manufacturers (NAM). Charles works closely with NAM’s member companies to advocate for tax policies that support manufacturers and strengthen the manufacturing sector. In this episode, Jeff and Scott first discuss the important matter of how to pronounce NAM (NOT like Viet-NAM
Benjamin Jaros on Colonial Tobacco Tariffs
Send us Fan MailJeff and Scott chat with Ben Jaros, a research fellow at the Hoover Institution, about his paper, “Tobacco Tariffs in the Colonial Chesapeake.” Ben explains how tobacco tariffs shaped the finances of colonial Maryland and Virginia, the English Crown, and the broader Atlantic economy from the early 1600s through the Revolutionary War. We discuss who actually bore the burden of these
Tax Research with AI: A Chat with Ben Alarie (with offer for tax profs)
Send us Fan MailJeff and Scott chat with the CEO of BlueJ, an AI-powered tax research tool, about updates on BlueJ. Scott announces that BlueJ now offers their product free for tax professors.
The Tax Policy Center: Chatting with Elena Patel
Send us Fan MailJeff and Scott chat with Elena Patel about the Tax Policy Center, where she is co-director. We talk about the history of the TPC, who works there, and its mission.
Former IRS Commissioner Danny Werfel on the IRS
Send us Fan MailJeff and Scott interview Danny Werfel, a former IRS commissioner under President Obama and President Biden. They talk about his background, the request from President Obama and Biden that he lead the IRS, challenges and opportunities he encountered at the IRS, and what he would change about the agency if he were IRS King for a day.
Inconsistency In Crypto Tax Compliance Providers: A Chat with Tyler Menzer
Send us Fan Mail Jeff and Scott talk with Tyler Menzer, an assistant professor of accounting at Texas Christian University, about his recent research on cryptocurrency tax reporting. In the project, Tyler submitted the same set of cryptocurrency transactions to multiple crypto tax software and reporting services, many of which present themselves as tracking or reporting tools rather than tax prepa
What is "The Tax Law": A Chat with Michael Kaercher
Send us Fan MailJeff and Scott chat with Mike Kaercher, Deputy Director of the Tax Law Center at NYU Law, about where tax law comes from. We often refer to “tax law,” but in this episode we unpack what that actually means—how the Internal Revenue Code, Treasury Regulations, and court cases, all the rest, all fit together, and who actually writes the words on the pages we consider to be tax law.
The Supreme Court and Tariffs: A Chat with Conor Clarke
Send us Fan Mail Jeff and Scott chat with Conor Clarke, a law professor at Washington University in St. Louis, about the Supreme Court case challenging President Trump’s sweeping tariffs imposed by executive order. The key questions are whether the International Emergency Economic Powers Act authorizes the types of tariffs President Trump has put in place, if it does, whether Congress can delegate
How the US Weaned Itself off Tariffs: A chat with Joe Thorndike
Send us Fan Mail Jeff and Scott chat with Joe Thorndike about how the United States moved from relying heavily on tariffs to building the modern income-tax-based system we know today. Joe is a tax historian and journalist, and writes for Tax Notes, where he writes widely on the history and politics of U.S. tax policy. They walk through the political and economic forces that made tariffs both attra
What can we learn from 25 Years of Tax History? A Chat with Jason DeBacker
Send us Fan MailJeff and Scott talk with Jason DeBacker about his new paper, Learning from 25 Years of Changes in Business Tax Policy (with Aerfate Haimiti). Jason is an associate professor of economics at the University of South Carolina and the director of the Policy Simulation Library, an open-source effort that helps researchers and policymakers analyze policy. They discuss his work at PSL and
A Chat about the Small Business Stock Exclusion with David Mitchell
Send us Fan MailJeff and Scott chat with David Mitchel, a Senior Fellow at the Washington Center for Equitable Growth, about the small business stock exclusion, recent changes to it, and an article that David wrote with Kyle Pomerleau about why we should get rid of it.
Taxes and Christmas: What we Know about Mary and Joseph's Tax Situation, with Roman Historian Anna Dolganov
Send us Fan MailLuke 2 tells us that Mary and Joseph went to Bethlehem "to be taxed", and while there, the baby Jesus was born. But, what do we know about that taxing from history? Did everyone travel? What was the general tax environment in the Roman world at the time? Did they actually remit a tax, or, what was the purpose of this trip? Jeff and Scott chat with Roman historian Anna Dol
Death and Taxes: A chat with documentary filmmaker Justin Schein
Send us Fan MailJeff and Scott talk with Justin Schein. They discuss Justin's newest film, and the issues and questions it brings up. Justin's newest film is Death and Taxes, which "is a feature documentary about wealth, inequality and the American Dream, viewed through the lens of the estate tax and the very personal story of a father and son at odds over what kind of inheritance w
A Chat with Pete Sepp, President of the National Taxpayers Union
Send us Fan MailWe start by explaining the Tax Chats DC Tour, 2025, an exclusive live event!Then, Jeff and Scott chat with Pete Sepp, President of the National Taxpayers Union. They talk about the work the NTU has done in the past, and what it currently does, including advocate for legislation that is beneficial to taxpayers and engaging in litigation the NTU believes will bring about taxpayer-fri
Progressive! A Chat with Ajay Mehrotra about Edwin Seligman
Send us Fan MailJeff and Scott chat with Ajay Mehrotra, law professor at Northwestern, about the economist Edwin Seligman. They discuss Seligman's academic legacy, his views on progressive taxation, his influence on Columbia University, his students, and his views on tax policy.
Medicaid! A Chat with Marc Goldwein
Send us Fan MailJeff and Scott chat with Marc Goldwein, who is the Senior Vice President and Senior Policy Director for the Committee for a Responsible Federal Budget. They chat about Medicaid, a huge piece in the federal government's budget, and an essential piece of understand what needs our tax system must satisfy. They talk about the program in general, ways in which it was recently refor
A Roman Tax Evasion Trial: A Chat with Anna Dolganov
Send us Fan MailJeff and Scott chat with Anna Dolganov, an academy scientist at the Austrian Archeological Institute, about her work on a recently re-discovered papyrus. The papyrus contained notes from a tax evasion trial in ancient Rome, which Dr. Dolganov translated. We discuss taxes in ancient Rome, Jewish tax revolts, how to evade taxes on the goods Rome taxed (including human slaves), and wh
A Chat with Hank Aaron about Social Security
Send us Fan MailJeff and Scott chat with Henry (Hank) Aaron, a Senor Fellow Emeritus at the Brookings Institution, about Social Security. They discuss how it started, how we fund it, who gets it, how it has been reformed, and how it could be fixed.
No Tax On Tips? Jeff and Scott Receive a Huge Tax Break (a short emergency episode)
Send us Fan MailJeff and Scott very briefly talk about the bombshell news that podcasters are included on the Treasury's list of jobs eligible for "no tax on tips." https://home.treasury.gov/system/files/136/Tipped-Occupations-Detailed-8-27-2025.pdfLeft unexplored is whether any of the other provisions of no tax on tips will preclude Scott and Jeff from receiving tax-free tip income
Inflation and Tax Policy: A Chat with Kyle Pomerleau
Send us Fan MailJeff and Scott talk with Kyle Pomerleau about how inflation interacts with tax policy and the tax law. Kyle points out that inflation interacts in two major ways: When we tax gains that happen over long periods of time, and we have to think about whether adjusting the gain for inflation would help, and, when the tax system includes explicit dollar values, such as in thresholds, amo
Brad Setser on Income Shifting and Trade in Pharmaceuticals
Send us Fan MailJeff and Scott chat with Brad Setser, a Senior Fellow on the Council of Foreign Relations, about income shifting among pharma firms, as well as the impact that shifting has on tariffs and international trade.
A Brief Tour of the Tax Museum's Library
Send us Fan MailJeff and Scott take a look at 4 books that Jeff has recently acquired for the Tax Museum library, which numbers at least 677 volumes. Almost all of these books were a an academic bequest from one of Jeff's mentees, Joel Slemrod. Jeff introduces four books, asks a question related to the book, and Scott tries his best at answering. The four books mentioned, and the approximate
Does Subsidizing E-Bikes Reduce Carbon Emissions? A Chat With Anders Anderson
Send us Fan Mail In this episode, Jeff and Scott talk with Anders Anderson, a finance professor at the Stockholm School of Economics about, his research evaluating Sweden’s nationwide e-bike subsidy. The program successfully doubled e-bike sales, but had only a modest impact on reducing car use—far less than survey responses suggested. People bought b-bikes, then didn't really use them. When
AI and Tax Research: A (third!) Chat with BlueJ Tax CEO Ben Alarie
Send us Fan MailJeff and Scott chat for a third time with BlueJ CEO Ben Alarie about new innovations in tax research using artificial intelligence, especially how these tools are being used by tax practitioners, the efficiency gains to using them, and how BlueJ goes about continually improving these tax research tools.
Tax Morality with Ruth Braunstein
Send us Fan MailIn this episode, Scott and Jeff chat with Ruth Braunstein about her recent book "My Tax Dollars: The Morality of Taxpaying in America" wherein we discuss complicated issues related to using tax dollars to fund controversial issues like abortion and war. We discuss taxpayer resistance. We chat about the complexities that arise in government use of taxpayer dollars when the
A Proposal for a Standard Business Deduction: A Chat with Kathleen Thomas
Send us Fan MailJeff and Scott chat with Kathleen Thomas, a UNC tax law professor, about a recent proposal to allow businesses to have a standard deduction, rather than track expenses. Kathleen explains how this proposal would simplify compliance with and administration of the tax code.
One Big Beautiful Bill, One Short Sagacious Summary (insofar as it is accurate)
Send us Fan MailThe House Ways and Means Committee has pass The One Big Beautiful Bill the TOBBB). Knowing this was coming up, Jeff invited Scott to go on a Tax Chats road trip, but, got rejected--Scott was too busy. So, Jeff watched the process from a distance. Jeff discusses what he observed, and Jeff and Scott discuss the contents of the bill, for far as it was passed by the House Ways and Mea
The Tax Family Tree: A Genealogical Discussion with Kyle Pomerleau
Send us Fan MailJeff and Scott talk about the relationship taxes have with each other. How are value added taxes related to sales taxes or the border adjustment tax, and how are all related to income taxes (or are they just unrelated)? Find out by listening to this amazing episode.
Tariffs in 2018: Ryan Monarch on what we know about the first round of Trump Tariffs
Send us Fan MailJeff and Scott talk to Ryan Monarch, economics professor at Syracuse University, about what we know about the tariffs imposed by the first Donald Trump administration in 2018.
Which is the worst Tax Expenditure?: A Chat with Adam Michel
Send us Fan MailJeff and Scott chat with Adam Michel of the Cato Institute about tax expenditures. Adam currently has on his X account the Tax Expenditure Madness brackets (also on his substack: https://adamnmichel.substack.com/). Adam sets up brackets like the March Madness NCAA basketball tournament, but instead of pitting basketball teams against each other to establish the best team*, he has
Race and Taxes: A Chat with Bill Gale
Send us Fan Mail Jeff and Scott chat with Bill Gale of the Tax Policy Center about his new paper (with Oliver Hall and John Sabelhaus), "The Same But Different: How the Income Tax Affects Black, Hispanic, and White Households." We discuss how the bottom 70% of Black households, by income, pay less in tax than White households with similar incomes. This occurs because Black households hav
Tax Enforcement in Developing Countries: A Chat with Oyebola Okunogbe
Send us Fan MailJeff and Scott chat with Oyebola Okunogbe, an economist at the World Bank. They discuss tax enforcement in the developing world, including the challenges developing world countries face that more developed countries do not face, and, how those challenges shape tax systems. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are p
Advising the President's Advisor: Elena Patel on working at the CEA
Send us Fan MailJeff and Scott talk about Elena Patel , an economics professor at the University of Utah, about her time working at the Council of Economic Advisors. Elena worked as a tax economist advising the chair of the CEA, who is an economic advisor to the President. Elena talks about how one gets this job, what one does in the job, what the CEA is general, and how the CEA interacts in a ver
A Chat with Rita de la Feria on Tax Fairness
Send us Fan MailJeff and Scott chat with Rita de la Feria on tax fairness. Fairness is in the eye of the beholder, and tax fairness, in particular, appears to be particularly sensitive to whose eye is beholding.
Re-release: Martin Luther King Jr.'s Tax Perjury Trial: A conversation with Edgar Dyer
Send us Fan MailThis episode originally aired on January 15, 2022. We are releasing it for Martin Luther King day, January 20, 2025. If you already heard it and don't wish to hear it again, skip it!Martin Luther King Jr. is the only person to have ever been tried for perjury with regards to state income taxes in Alabama. Jeff and Scott interview Edgar Dyer about the tax perjury trial of Marti
Low Property taxes in California: Chatting about Prop 13 with Dan Walters
Send us Fan MailJeff and Scott chat with Dan Walter's, an Opinion Columnist for CalMatters. They chat about Prop 13, a law that dramatically limits property tax increases in California, and was passed in 1978. Dan has been writing about California since 1975, and shares his perspectives on Prop 13 from having lived through and covered the debate surrounding its passage, as well as what effect
Democrats Lowering the Income Tax in Hawaii! A Chat with Seth Colby
Send us Fan MailJeff and Scott chat with Seth Colby, a Tax Research and Planning Officer for the State of Hawaii. They discussed a recent policy change in Hawaii, where Hawaii dramatically reduced income tax rates, while increasing sales taxes, in an effort to both collect less revenue for lower-income Hawaiians, while generating additional revenue from those visiting Hawaii temporarily.
The Regulation of Paid Tax Preparers: A Conversation with John Treu
Send us Fan MailJeff and Scott chat with West Virginia University accounting professor, and lawyer, John Treu, about the regulation of paid tax preparers, including John's empirical evidence that they improve return quality and the Loving case.
Re-release: Are Craisins Candy? Must have tax information before Thanksgiving
Send us Fan MailScott and Jeff discuss what constitutes candy, for sales tax purposes, in North Carolina. The discussion ends with the verdict on craisins--are they candy? Scott is quizzed on other types of food and whether they are candy, and, scores a perfect 0/5.
Tax Notes: A Chat with Tax Analysts CEO Cara Griffith
Send us Fan MailJeff and Scott chat with Cara Griffith, CEO of Tax Analysts about Tax Notes, the main product of Tax Analysts. Tax Notes is a tax practitioner publication catering to tax professionals, and Jeff and Scott talk about who reads Tax Notes, how content is produced, and who the competitors to Tax Notes are.Finally, we discuss Tax Analysts' ownership of the URL https://taxmuseum.org
Electric Car Subsidies in the IRA: A Chat with Felix Tintelnot
Send us Fan MailJeff and Scott chat with Felix Tintelnot about electric cars, and the subsidies they were given before the IRA, and in the IRA. We learn that because electric cars are heavier and therefore more likely to crush you to death if they crash into you, they create negative externalities, in addition to the positive benefit of reducing pollution.
Certifying Fairness? A Chat with Fair Tax Foundation's CEO Paul Monaghan
Send us Fan MailJeff and Scott chat with Paul Monaghan, the CEO of the Fair Tax Foundation. The Fair Tax Foundation certifies companies for paying a "good" amount of tax, focusing on the spirit of the law rather than the letter of the law, certifying companies from small to publicly traded large corporations. How can you tell if a company is paying a fair amount in tax? Listen to the epi
Cement and Carbon Taxes: A Chat with Marcel Olbert and Daniel Klein
Send us Fan MailJeff and Scott chat with Marcel Olbert, assistant professor of accounting at London Business School, and Daniel Klein, assistant to the CFO at Heidelberg Materials. They discuss carbon taxes, and a new paper Marcel has on carbon leakage. They also discuss how carbon taxes and leakage affect Heidelberg Materials, one of the largest producers of cement in the world. Cement productio
Deadly Tax Protests in Kenya: A chat with Nana Ama Sarfo
Send us Fan MailJeff and Scott chat with Nana Ama Sarfo, a contributing editor with Tax Notes, with a special interest in covering taxes in the developing world. They chat about the recent deadly tax protests in Kenya, where a tax increase on basic life staples lead to violence in the street, parliament being lit on fire, and death.Get CPE for listening to Tax Chats! Free CPE courses are available
Taxing Traffic? A Chat About Congestion Pricing with Matthew Tarduno
Send us Fan MailJeff and Scott chat with economist and professor Matthew Tarduno about the problems that automobile traffic causes, and different ways that have been devised to solve the problem (including tax-adjacent ways!). Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free ap
Utah State Tax Policy: A Chat with Senator Daniel McCay
Send us Fan MailJeff and Scott chat with Senator Daniel McCay, chairman of the Utah Senate Revenue and Taxation Committee, about how he thinks about tax policy, what the objectives of tax policy are, and how he thinks Utah is doing tax-wise.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to downlo
The Power to Destroy: A Chat with Michael Graetz about his new book
Send us Fan MailJeff and Scott chat with Michael Graetz, Professor Emeritus of Law at Yale, about his new book, The Power to Destroy: How the Antitax Movement Hijacked America. We talk about the start of the anti-tax movement with the opposition to property tax increases in California, the Regan-era tax cuts, and how the desire to cut taxes has shaped American politics over the last 40 years.Get C
Overturning Chevron: A Chat about the Loper Bright decision with Andy Grewal
Send us Fan MailJeff and Scott talk with Iowa law professor Andy Grewal about the recent Supreme Court case, Loper Bright Enterprises v. Raimondo, which effectively eliminates Chevron deference. They discuss the ramifications for tax and non-tax administrative law.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://
Taxocracy: A Chat with Scott Hodge about his new book
Send us Fan MailJeff and Scott talk with Scott Hodge (who is revealed to be a more authentic "Scott" than Scott Dyreng), CEO Emeritus to the Tax Foundation. They discuss his new book, "Taxocracy: What You Don't Know About Taxes and How They Rule Your Daily Life", about all the ways which taxes shape our lives.Get CPE for listening to Tax Chats! Free CPE courses are availab
Moore with Daniel Hemel
Send us Fan MailIn this episode, Jeff and Scott chat once more with Daniel Hemel. In the past we have spoken with Daniel about taxing stock buybacks (episode #79) and Donald Trump's tax returns (episode #80). This time we talk about the carefully watched supreme court decision Moore v USA. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes
Thoreau Disobeys: A Chat about Thoreau and Taxes with Laura Dassow Walls
Send us Fan Mail Henry David Thoreau famously refused to pay his poll tax and went to jail (very briefly) as a result. Jeff and Scott chat with Laura Dassow Walls, emerita English professor at Notre Dame and author of Henry David Thoreau: A Life, about what we can learn from Thoreau about taxes and the relationship they create between taxpayers and the state. Get CPE for listening to Tax Chats! Fr
All You Could Ever Want to Know about the Earned Income Tax Credit (EITC) with Jacob Bastian
Send us Fan MailJeff and Scott chat with Jacob Bastian, assistant professor of Economics at Rutgers, about the earned income tax credit (EITC). Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and ear
Taxes and Online Sports Betting: A Chat with Nathan Goldman
Send us Fan MailJeff and Scott talk to Nathan Goldman, accounting professor at North Carolina State University (completing the tax triangle between UNC, Duke, and NC State!)., about taxes and online sports betting. Sports betting was recently legalized in North Carolina, and Nathan co-wrote (with Christina Lewellen) a widely circulated piece about the tax implications of sports betting,:https://p
The Budget Lab at Yale: A Chat with Martha Gimbel
Send us Fan MailScott and Jeff chat with Martha Gimbel, executive director of The Budget Lab at Yale University. We discuss the functions of the lab, including its efforts on budget scoring. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, reg
Free Tax Filing from Code for America: A Chat with Gabriel Zucker
Send us Fan MailJeff and Scott chat with Gabriel Zucker about Code for America's efforts to enable better access to free tax filing, both at the federal level, and, facilitating state tax filing as the IRS roles out its direct filing program.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to
Tax Resistance and Revolution: A Chat about the Indian Salt March with Partho Shome
Send us Fan MailJeff and Scott chat with Partho Shome about taxes in the colonial era in India, especially the excise tax on salt. They then discuss how these taxes lead to the famous "salt march" led by Mahatma Gandhi, which ultimately lead to Indian Independence. This experience is contrasted to the American independance movement, which also had roots in taxes levied by the British E
How many pages are in the tax code? Jeff and Scott Chat about tax code complexity
Send us Fan MailRecorded on April 15, Jeff and Scott Chat about tax code complexity. Why is the tax code so complex? Is it because life is complex? Because we have chosen to hone the tax code to achieve certain social goals? Jeff and Scott chat about it all in light of Scott not being able to complete his tax code until the very last moment.Get CPE for listening to Tax Chats! Free CPE courses are
Tax Deductions for Charitable Giving: A Chat with Nic Duquette
Send us Fan MailScott and Jeff chat with Nic Duquette, Professor of Public Policy at the University of Southern California. We discuss charitable giving, tax deductions related to charitable giving, tax exempt organizations, and the like.Listener submitted correction: "there is no longer an above-the-line charitable deduction for cash contributions for tax years after 2021 (it was a temporary
Cordell Hull, Father of the Income Tax: A Chat with Tracey Roberts
Send us Fan MailJeff and Scott chat with Samford University law professor Tracey Roberts about Cordell Hull. Hull was a senator, secretary of state, and, won the Nobel Prize for his role in creating the United Nations. However, he also had a substantial role in creating the income tax, which Tracey, Jeff and Scott discuss. This episode is based on Professor Roberts article, "A Man for His Er
"The Power to Destroy": A Chat with Clyde Ray about McCulloch V Maryland
Send us Fan MailJeff and Scott chat with Clyde Ray, a political scientist and author of the book John Marshall's Constitutionalism, about the Supreme Court case McCulloch v Maryland, which hinged on whether a state could tax a federal bank. In this case, John Marshall teaches us that "the power to tax involves the power to destroy."
Scoring the Wyden-Smith Tax Deal: A Chat with Alexander Arnon
Send us Fan MailJeff and Scott chat with Alexander Arnon. Alex serves as the Director of Business Tax and Economic Analysis at the Penn Wharton Budget Model, and he explains the Wyden-Smith tax deal, including the extension of the business tax components of the TCJA, the expansion of the child tax credit, and the Employee Retention Credit. Alex talks about the background on the deal, as well as
Testifying about Taxes: A Chat about Congressional Testimony with Douglas Holtz-Eakin
Send us Fan MailJeff and Scott chat with Douglas Holtz-Eakin, the President of the American Action Forum, former director of the CBO, and former chief economic policy adviser to Senator John McCain's 2008 presidential campaign. Doug has also testified before Congress more than anyone else that did not do so as a requirement of their job. Jeff and Scott discuss the purpose of Congressional te
The Trend in Income Inequality: A Chat with Wojciech Kopczuk
Send us Fan MailJeff and Scott chat with Wojciech Kopczuk, professor of Economics at Columbia University, an editor at the Journal of Public Economics, and IgNobel Prize Winner, about the trends in income inequality. The long-standing received wisdom is that income inequality is high, and growing higher. A recent paper published in the Journal of Political Economy by Gerry Auten and David Splinter
Taxing Americans Abroad: A Chat with Laura Snyder
Send us Fan MailJeff and Scott chat with Laura Snyder, an advocate for an improved tax system for Americans living abroad. Laura is currently the President of Stop Extraterritorial American Taxation, (SEAT) and is also an American living abroad. They talk about the different types of Americans living abroad, and how their lives are complicated by the American tax system.Get CPE for listening to
Re-release: Martin Luther King Jr.'s Tax Perjury Trial: A conversation with Edgar Dyer
Send us Fan MailThis episode originally aired on January 15, 2022.Martin Luther King Jr. is the only person to have ever been tried for perjury with regards to state income taxes in Alabama. Jeff and Scott interview Edgar Dyer about the tax perjury trial of Martin Luther King Jr. in 1960. Eddie wrote an article entitled "A Triumph of Justice in Alabama: The 1960 Perjury Trial of Martin Luther
Predicting Tax-Related Court Cases with Artificial Intelligence: A Chat with BlueJ CEO Benjamin Alarie
Send us Fan MailFor the second time, Jeff and Scott chat with Benjamin Alarie, a law professor at the University of Toronto, and, the founder and CEO of BlueJ. They talk about one of BlueJ's products which predicts tax court case outcomes, and also discuss the future of AI and taxes generally.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after epis
Tax Tune - A Way to Pay Taxes (re-release)
Send us Fan MailA Way to Pay Taxes (to the tune of Away in the Manger)Re-release (originally released Christmas, 2021)Lyrics by Jeff Hoopes, Sung by Stacey HoopesOh Joseph and MaryThey were there for a taskThey came to the cityTo pay their taxBut as they remitted The tax on their worthOh Mary, a virginShe had to give birth They went to the cityBy Caesar’s decreeAs taxes touched JosephThey affect
Taxes at the Hoopes House
Send us Fan MailJeff and Scott talk about two taxes levied at the Hoopes household, the "floor tax", and the "toilet tax." These two taxes demonstrate how the tax system can be used as either a carrot or a stick, and the benefit of each approach, and the importance of administrative costs (which made the toilet tax impractical). We also discus how, and whether, taxes can be us
Marketing and Soda Taxes: A chat with Kristopher Keller
Send us Fan MailJeff and Scott talk with UNC Marketing professor Kristopher Keller about his work on the effect of marketing on soda taxes (joint work with Jonne Guyt and Rajdeep Grewal). After passing a soda tax, a tax on sugared beverages meant to discourage their consumption, stores can change their marketing of soda. Kristopher, with coauthors, show that stores actually decrease the amount o
Simplfying Tax Filing Across Countries: A Chat with Benjamin Angel
Send us Fan MailJeff and Scott chat with Benjamin Angel, the Director for Direct Taxation, Tax Coordination, Economic Analysis and Evaluation at the European Commission. The EC has recently proposed rules that would enable smaller business that have operations across EU countries to have a simplified tax filing process, reducing compliance costs and making the tax filing process easier. These r
SALT Cap Workaround: A Chat with TaxOps' Stacey Roberts and Meredith Smith
Send us Fan MailJeff and Scott chat with two state and local tax experts, Stacey Roberts and Meredith Smith, about the state and local tax deduction cap put in by Congress in 2017, and ways states are allowing their residents to get around it.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to do
Empirically Addressing Repurchase Allegations: A Chat with Nick Guest
Send us Fan MailIn this episode, Jeff and Scott chat with Nick Guest, Assistant Professor of Accounting at Cornell University's SC Johnson College of Business about a recent study he conducted related to stock repurchases, available published here or in working paper version here.
Generative AI and Taxes: A Chat with BlueJ CEO Benjamin Alarie
Send us Fan MailJeff and Scott chat with Benjamin Alarie, a law professor at the University of Toronto, and, the founder and CEO of BlueJ. They talk about one of BlueJ's products, Ask BlueJ, which is a generative AI system that allows users to ask it technical tax questions, and, get answers. They discuss how responses are quickly improving, how this AI is different from ChatGPT, and, the fu
A proposal to (partially) avoid the coming fiscal cliff: Chatting with Natasha Sarin.
Send us Fan MailJeff and Scott discussed a new tax proposal with Natasha Sarin, an economist and lawyer at Yale Law School and Yale School of Management. Natasha, in collaboration with Kim Clausing, developed a plan aimed at increasing tax revenue. This plan also anticipaties several tax provisions expiring in 2025.The proposal, "The Coming Fiscal Cliff: A Blueprint for Tax Reform in 2025,&q
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