The Tax Policy Podcast will be taking a break for a while as we look to improve and restructure the podcast to be a more effective tool for promoting principled tax policy. Thanks for listening, and stay tuned for more details.

The Tax Policy Podcast will be taking a break for a while as we look to improve and restructure the podcast to be a more effective tool for promoting principled tax policy. Thanks for listening, and stay tuned for more details.

Podcast on Hiatus (Update)

Elizabeth Malm

Tax Foundation Economist Elizabeth Malm discusses her new study on the economic effects of Amendment 66 that found the increased taxes on low and middle income earners and small businesses could prove harmful to Colorado's economy.

Tax Foundation Economist <a href="http://taxfoundation.org/staff/elizabeth-malm" rel="nofollow" target="_blank">Elizabeth Malm</a> discusses her <a href="http://taxfoundation.org/article/colorado-amendment-66-1-billion-tax-increase-small-businesses-and-individual-taxpayers" rel="nofollow" target="_blank">new study</a> on the economic effects of Amendment 66 that found the increased taxes on low and middle income earners and small businesses could prove harmful to Colorado's economy.

Elizabeth Malm on Amendment 66 in Colorado

Scott Drenkard

Tax Foundation economist Scott Drenkard discusses the 2014 edition of the State Business Tax Climate Index, which enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare.

Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard" rel="nofollow" target="_blank">Scott Drenkard</a> discusses the 2014 edition of the <a href="http://taxfoundation.org/article/2014-state-business-tax-climate-index" rel="nofollow" target="_blank">State Business Tax Climate Index</a>, which enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare.

Scott Drenkard on the Best States for Business

Joseph Henchman

Tax Foundation Vice President for Legal and State Projects Joseph Henchman discusses his latest study (with Scott Drenkard) on what The Cornhusker State can do to reform its tax code and build on its current economic successes.

Tax Foundation Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman" rel="nofollow" target="_blank">Joseph Henchman</a> discusses <a href="http://taxfoundation.org/article/building-success-guide-fair-simple-pro-growth-tax-reform-nebraska" rel="nofollow" target="_blank">his latest study</a> (with Scott Drenkard) on what The Cornhusker State can do to reform its tax code and build on its current economic successes.

Joseph Henchman on Pro-Growth Tax Reform for Nebraska

William McBride

This week Tax Foundation Chief Economist William McBride discusses his new study on the nation's low investment rate and how a few key reforms can help turn it around and stimulate new economic growth.

This week Tax Foundation Chief Economist <a href="http://taxfoundation.org/staff/william-mcbride" rel="nofollow" target="_blank">William McBride</a> discusses his <a href="http://taxfoundation.org/article/how-tax-reform-can-address-america-s-diminishing-investment-and-economic-growth" rel="nofollow" target="_blank">new study</a> on the nation's low investment rate and how a few key reforms can help turn it around and stimulate new economic growth.

William McBride on Fostering Investment and Growth with Tax Reform

Pam Villarreal

Thinking about moving? The National Center for Policy Analysis has created a free online calculator to determine how the decision to move to another state will impact your family’s standard of living. On this episode of the Tax Policy Podcast we chat with NCPA Senior Fellow Pamela Villarreal about how the tool works and what users can learn from it.

Thinking about moving? The National Center for Policy Analysis has created a <a href="http://whynotmove.org/" rel="nofollow" target="_blank">free online calculator</a> to determine how the decision to move to another state will impact your family’s standard of living. On this episode of the Tax Policy Podcast we chat with NCPA Senior Fellow <a href="http://www.ncpa.org/about/pamela-villarreal" rel="nofollow" target="_blank">Pamela Villarreal</a> about how the tool works and what users can learn from it.

The "Why Not Move?" State Tax Calculator with Pam Villarreal

Andrew Bagley

Andrew Bagley of the Massachusetts Taxpayers Foundation discusses the problematic creation and implementation of Massachusetts' new tax on computer and software services. More on Massachusetts here.

<a href="http://www.masstaxpayers.org/about_mtf/staff" rel="nofollow" target="_blank">Andrew Bagley</a> of the Massachusetts Taxpayers Foundation discusses the problematic creation and implementation of Massachusetts' <a href="http://www.masstaxpayers.org/publications/public_finance/budget/fy_2014/20130909/new_computer_and_software_services_tax_most_burd" rel="nofollow" target="_blank">new tax on computer and software services</a>. More on Massachusetts <a href="http://taxfoundation.org/state-tax-climate/massachusetts" rel="nofollow" target="_blank">here</a>.

Andrew Bagley on the Massachusetts Tech Tax

This week we examine a couple of new interactive tools that our listeners can use to help them understand economic policy. First, we talk with Chris Edwards of the Cato Institute, and take a look at the customizable federal spending chart on DownsizingGovernment.org. Next we have a conversation with...

This week we examine a couple of new interactive tools that our listeners can use to help them understand economic policy. First, we talk with <a href="http://www.cato.org/people/chris-edwards" rel="nofollow" target="_blank">Chris Edwards</a> of the Cato Institute, and take a look at the <a href="http://www.downsizinggovernment.org/charts.php" rel="nofollow" target="_blank">customizable federal spending chart</a> on <a href="http://www.downsizinggovernment.org" rel="nofollow" target="_blank">DownsizingGovernment.org</a>. Next we have a conversation with...

Online Tools for Making Sense of Economic Policy

Retail sales taxes are one of the more transparent ways to collect tax revenue. While graduated income tax rates and brackets are complex and confusing to many taxpayers, the sales tax is easier to understand: people can reach into their pocket and see the rate printed on a receipt. Less known, however, are the local sales taxes collected in 38 states. These rates can be substantial, so a state with a moderate statewide sales tax rate could actually have a very high combined state-...

Retail sales taxes are one of the more transparent ways to collect tax revenue. While graduated income tax rates and brackets are complex and confusing to many taxpayers, the sales tax is easier to understand: people can reach into their pocket and see the rate printed on a receipt. Less known, however, are the local sales taxes collected in 38 states. These rates can be substantial, so a state with a moderate statewide sales tax rate could actually have a very high combined state-...

Scott Drenkard on State and Local Sales Taxes in 2013

The various credits, deductions, and loopholes in the tax code known collectively as “tax expenditures” have increased dramatically since the last major reform effort, and now account for almost twice the cost that they did in the early 1990s. In this episode, Tax Foundation chief economist William McBride discusses how that happened and what should be done now to reform the system. More information is available in Tax...

The various credits, deductions, and loopholes in the tax code known collectively as “tax expenditures” have increased dramatically since the last major reform effort, and now account for almost twice the cost that they did in the early 1990s. In this episode, Tax Foundation chief economist <a href="http://taxfoundation.org/staff/william-mcbride" rel="nofollow" target="_blank">William McBride</a> discusses how that happened and what should be done now to reform the system. More information is available in Tax...

William McBride on the History of Credits and Deductions

The Tax Policy Podcast is the official podcast of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback via email: podcast@taxfoundation.org.

Tax Foundation's Tax Policy Podcast

Erin Henry

Erin Henry of the University of Connecticut School of Business discusses the difference between corporate tax estimates based on standard accounting practices vs. IRS guidelines. Read more about her research here.

<a href="http://www.business.uconn.edu/cms/p461/u1025/mc/r" rel="nofollow" target="_blank">Erin Henry</a> of the University of Connecticut School of Business discusses the difference between corporate tax estimates based on standard accounting practices vs. IRS guidelines. Read more about her research <a href="http://www.irs.gov/pub/irs-soi/12cosprbulcorpincome.pdf" rel="nofollow" target="_blank">here</a>.

Erin Henry on Corporate vs. Tax Accounting

Jon Caldara

Independence Institute president Jon Caldara comments on Gov. John Hickenlooper's tax policy in Colorado and the findings of a public advisory panel that has claimed wide support for an income tax increase in the state.

Independence Institute president <a href="http://www.i2i.org/joncaldara.php" rel="nofollow" target="_blank">Jon Caldara</a> comments on Gov. John Hickenlooper's tax policy in Colorado and the findings of a public advisory panel that has claimed wide support for an income tax increase in the state.

Jon Caldara on Gov. Hickenlooper's Tax Record in Colorado

Nick Kasprak

Tax Foundation analyst and programmer Nick Kasprak explains his newest interactive creation, the North Carolina Tax Reform Calculator. More on North Carolina here.

Tax Foundation analyst and programmer <a href="http://taxfoundation.org/staff/nick-kasprak" rel="nofollow" target="_blank">Nick Kasprak</a> explains his newest interactive creation, the <a href="http://interactive.taxfoundation.org/north_carolina" rel="nofollow" target="_blank">North Carolina Tax Reform Calculator</a>. More on North Carolina <a href="http://taxfoundation.org/state-tax-climate/north-carolina" rel="nofollow" target="_blank">here</a>.

Nick Kasprak Calculates Tax Reform in North Carolina

Tax Foundation Vice President for Legal &amp; State Projects Joseph Henchman discusses the impact of the Supreme Court's verdict on the Patient Protection and Affordable Care Act.

Tax Foundation Vice President for Legal &amp; State Projects <a href="http://taxfoundation.org/staff/joseph-henchman" rel="nofollow" target="_blank">Joseph Henchman</a> discusses the impact of the Supreme Court's verdict on the Patient Protection and Affordable Care Act.

Joseph Henchman on the Supreme Court's Health Care Ruling

John Stapleford

Our guest this week is John Stapleford, the Director of the Center for Economic Policy and Analysis at the Caesar Rodney Institute in Delaware. Dr. Stapleford discusses the recent move in Delaware to permenently extend "temporary" 2009 tax increases that had been scheduled to sunset.

Our guest this week is John Stapleford, the Director of the Center for Economic Policy and Analysis at the <a href="http://caesarrodney.org/index.cfm?ref=23151" rel="nofollow" target="_blank">Caesar Rodney Institute</a> in Delaware. Dr. Stapleford discusses the recent move in Delaware to permenently <a href="http://www.delawareonline.com/article/20130401/OPINION11/304010019/Tax-hike-should-start-serious-debate" rel="nofollow" target="_blank">extend "temporary" 2009 tax increases</a> that had been scheduled to sunset.

John Stapleford on "Temporary" Tax Increases

Sheldon Pollack

Prof. Sheldon Pollack of the University of Delaware discusses his recent article for Tax Notes, "Arenas of Federal Tax Policy.”

<a href="http://www.buec.udel.edu/pollacks/" rel="nofollow" target="_blank">Prof. Sheldon Pollack</a> of the University of Delaware discusses his recent article for Tax Notes, "<a href="http://taxprof.typepad.com/taxprof_blog/2012/06/pollack-arenas.html" rel="nofollow" target="_blank">Arenas of Federal Tax Policy</a>.”

Prof. Sheldon Pollack on the Three Kinds of Federal Tax Policy

Jerry Cantrell

Steve Lonegan

This week, for the first time ever, is a special podcast double-feature! We take a look at the contentious negotiations over tax and budget policy taking place in New Jersey between Gov. Chris Christie and the Democratic leadership in the state legislature. Our guests are Jerry Cantrell of the Common Sense Institute of New Jersey and Steve Lonegan...

This week, for the first time ever, is a special podcast double-feature! We take a look at the contentious negotiations over tax and budget policy taking place in New Jersey between Gov. Chris Christie and the Democratic leadership in the state legislature. Our guests are <a href="http://www.csinj.org/mediacontacts/" rel="nofollow" target="_blank">Jerry Cantrell</a> of the Common Sense Institute of New Jersey and <a href="http://americansforprosperity.org/012610-afp-new-jersey-state-director-steve-lonegan/" rel="nofollow" target="_blank">Steve Lonegan...</a>

Jerry Cantrell and Steve Lonegan on Taxes in the Garden State

Chris Bergin

Christopher Bergin, president and publisher of Tax Analysts, discusses his organization's recent legal action against the Internal Revenue Service, and how Congress and the media have responded to the accusations of political targeting of nonprofit groups.

<a href="https://twitter.com/BerginChris" rel="nofollow" target="_blank">Christopher Bergin</a>, president and publisher of <a href="http://www.taxanalysts.com/www/website.nsf/Web/Blogs?OpenDocument" rel="nofollow" target="_blank">Tax Analysts</a>, discusses his organization's <a href="http://www.sacbee.com/2013/08/14/5650793/tax-analysts-files-legal-action.html" rel="nofollow" target="_blank">recent legal action</a> against the Internal Revenue Service, and how Congress and the media have responded to the accusations of political targeting of nonprofit groups.

Chris Bergin of Tax Analysts on the IRS Political Targeting Scandal

Scott Hodge

Tax Foundation president Scott Hodge on the so-called “Blank Slate” approach to tax reform, and what the economic impact would be of eliminating various credits and deductions in the tax code. Background material: The Economics of the Blank Slate: Estimating the Effects of...

Tax Foundation president <a href="http://taxfoundation.org/staff/scott-hodge" rel="nofollow" target="_blank">Scott Hodge</a> on the so-called “Blank Slate” approach to tax reform, and what the economic impact would be of eliminating various credits and deductions in the tax code. Background material: <a href="http://taxfoundation.org/article/economics-blank-slate-estimating-effects-eliminating-major-tax-expenditures-and-cutting-tax-rates" rel="nofollow" target="_blank">The Economics of the Blank Slate</a>: Estimating the Effects of...

Scott Hodge on the Economics of the Blank Slate

Tax Foundation chief economist William McBride discusses President Obama's recent proposals to cut corporate tax rates while increasing tax burdens on U.S. multinational companies operating abroad.

Tax Foundation chief economist <a href="http://taxfoundation.org/staff/william-mcbride" rel="nofollow" target="_blank">William McBride</a> discusses President Obama's recent proposals to cut corporate tax rates while increasing tax burdens on U.S. multinational companies operating abroad.

William McBride on Obama's Jobs Plan

Kyle Pomerleau

Tax Foundation economist Kyle Pomerleau discusses new legislation to simply the multiple federal programs that subsidize higher education. More information available in Kyle's latest study, "The Higher Education and Skills Obtainment Act: A Proposal to Reform Higher Education Tax Credits."

Tax Foundation economist <a href="http://taxfoundation.org/staff/kyle-pomerleau" rel="nofollow" target="_blank">Kyle Pomerleau</a> discusses new legislation to simply the multiple federal programs that subsidize higher education. More information available in Kyle's latest study, "<a href="http://taxfoundation.org/article/higher-education-and-skills-obtainment-act-proposal-reform-higher-education-tax-credits" rel="nofollow" target="_blank">The Higher Education and Skills Obtainment Act: A Proposal to Reform Higher Education Tax Credits</a>."

Kyle Pomerleau on Education Tax Credits

Virginia Attorney General Ken Cuccinelli (Republican) and attorney and entrepreneur Robert Sarvis (Libertarian), both candidates for Governor of Virginia this year, join us to talk about their plans for the state's tax system. Tax Foundation economist Scott Drenkard starts us out, discussing his latest study on...

Virginia Attorney General Ken Cuccinelli (Republican) and attorney and entrepreneur Robert Sarvis (Libertarian), both candidates for Governor of Virginia this year, join us to talk about their plans for the state's tax system. Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard" rel="nofollow" target="_blank">Scott Drenkard</a> starts us out, discussing his latest study on...

Candidates for Governor of Virginia

Greg Lawson

The Buckeye Institute's Greg Lawson discusses tax reform efforts in Ohio.

The Buckeye Institute's <a href="http://buckeyeinstitute.org/the-liberty-wall/author/greg-lawson/" rel="nofollow" target="_blank">Greg Lawson</a> discusses tax reform efforts in Ohio.

Greg Lawson on Tax Reform in Ohio

Tax Foundation analyst Nick Kasprak discusses the Supreme Court's recent decision in United States v. Windsor, which struck down Section 3 of the Defense of Marriage Act. Additional resources: Tax Policy Blog, "Joint Filing in the Tax Code" by Nick Kasprak (6/26/13)...

Tax Foundation analyst <a href="http://taxfoundation.org/staff/nick-kasprak" rel="nofollow" target="_blank">Nick Kasprak</a> discusses the Supreme Court's recent decision in <a href="http://www.supremecourt.gov/opinions/12pdf/12-307_6j37.pdf" rel="nofollow" target="_blank">United States v. Windsor</a>, which struck down Section 3 of the Defense of Marriage Act. Additional resources: <ul><li>Tax Policy Blog, "<a href="http://taxfoundation.org/blog/joint-filing-tax-code" rel="nofollow" target="_blank">Joint Filing in the Tax Code</a>" by Nick Kasprak (6/26/13)...</li></ul>

Nick Kasprak on Marriage and Taxes

David Brunori

Tax Analysts Executive Vice President David Brunori discusses gasoline taxes and the advantages to connecting the person who pays a tax with the benefits it pays for. See more from David on Twitter. Additional resources: "Gas Tax is the Way to Go" by David...

Tax Analysts Executive Vice President <a href="http://www.taxanalysts.com/www/website.nsf/Web/DavidBrunori" rel="nofollow" target="_blank">David Brunori</a> discusses gasoline taxes and the advantages to connecting the person who pays a tax with the benefits it pays for. See more from David on <a href="https://twitter.com/DavidBrunori" rel="nofollow" target="_blank">Twitter</a>. Additional resources: <ul><li>"<a href="http://www.taxanalysts.com/taxcom/taxblog.nsf/Permalink/DBRI-98RHRU?OpenDocument" rel="nofollow" target="_blank">Gas Tax is the Way to Go</a>" by David...</li></ul>

David Brunori on the Virtues of the Gas Tax

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