Taxes touch every aspect of society, including who rules, where factories are built, what people drink, what car they buy, when they have children, and when they die. Scott Dyreng (Duke) and Jeff Hoopes (UNC), two accounting professors, chat about taxes, including current events, with the energy of an over-caffeinated chihuahua. Listening is guaranteed to be far more entertaining than actually paying your taxes.
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Certifying Fairness? A Chat with Fair Tax Foundation's CEO Paul Monaghan
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Send us a text Jeff 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 …
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Cement and Carbon Taxes: A Chat with Marcel Olbert and Daniel Klein
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Send us a text Jeff 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 pr…
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Deadly Tax Protests in Kenya: A chat with Nana Ama Sarfo
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Send us a text Jeff 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 list…
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Taxing Traffic? A Chat About Congestion Pricing with Matthew Tarduno
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Send us a text Jeff 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. Visi…
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Utah State Tax Policy: A Chat with Senator Daniel McCay
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Send us a text Jeff 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 …
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The Power to Destroy: A Chat with Michael Graetz about his new book
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Send us a text Jeff 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 shap…
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Overturning Chevron: A Chat about the Loper Bright decision with Andy Grewal
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Send us a text Jeff 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 …
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Taxocracy: A Chat with Scott Hodge about his new book
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Send us a text Jeff 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! Fre…
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Send us a text In 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 ava…
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Thoreau Disobeys: A Chat about Thoreau and Taxes with Laura Dassow Walls
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Send us a text 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 t…
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All You Could Ever Want to Know about the Earned Income Tax Credit (EITC) with Jacob Bastian
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Send us a text Jeff 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, re…
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Taxes and Online Sports Betting: A Chat with Nathan Goldman
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Send us a text Jeff 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 t…
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The Budget Lab at Yale: A Chat with Martha Gimbel
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Send us a text Scott 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 downloa…
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Free Tax Filing from Code for America: A Chat with Gabriel Zucker
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Send us a text Jeff 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…
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Tax Resistance and Revolution: A Chat about the Indian Salt March with Partho Shome
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Send us a text Jeff 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 r…
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How many pages are in the tax code? Jeff and Scott Chat about tax code complexity
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Send us a text Recorded 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…
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Tax Deductions for Charitable Giving: A Chat with Nic Duquette
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Send us a text Scott 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…
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Cordell Hull, Father of the Income Tax: A Chat with Tracey Roberts
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Send us a text Jeff 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 P…
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"The Power to Destroy": A Chat with Clyde Ray about McCulloch V Maryland
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Send us a text Jeff 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."…
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Scoring the Wyden-Smith Tax Deal: A Chat with Alexander Arnon
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Send us a text Jeff 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 talk…
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Testifying about Taxes: A Chat about Congressional Testimony with Douglas Holtz-Eakin
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Send us a text Jeff 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 Sc…
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The Trend in Income Inequality: A Chat with Wojciech Kopczuk
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Send us a text Jeff 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 Po…
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Taxing Americans Abroad: A Chat with Laura Snyder
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Send us a text Jeff 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 th…
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Re-release: Martin Luther King Jr.'s Tax Perjury Trial: A conversation with Edgar Dyer
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Send us a text This 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 Ala…
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Predicting Tax-Related Court Cases with Artificial Intelligence: A Chat with BlueJ CEO Benjamin Alarie
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Send us a text For 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…
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Send us a text A 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 Hoopes Oh Joseph and Mary They were there for a task They came to the city To pay their tax But as they remitted The tax on their worth Oh Mary, a virgin She had to give birth They went to the …
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Send us a text Jeff 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, …
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Marketing and Soda Taxes: A chat with Kristopher Keller
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Send us a text Jeff 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, …
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Simplfying Tax Filing Across Countries: A Chat with Benjamin Angel
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Send us a text Jeff 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…
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SALT Cap Workaround: A Chat with TaxOps' Stacey Roberts and Meredith Smith
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Send us a text Jeff 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 ar…
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Empirically Addressing Repurchase Allegations: A Chat with Nick Guest
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Send us a text In 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.By Dyreng and Hoopes
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Generative AI and Taxes: A Chat with BlueJ CEO Benjamin Alarie
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Send us a text 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, 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 thi…
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A proposal to (partially) avoid the coming fiscal cliff: Chatting with Natasha Sarin.
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Send us a text Jeff 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 …
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Advocating for the Taxpayer: Chatting with former National Taxpayer Advocate Nina Olsen
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Send us a text Nina Olsen was the National Taxpayer Advocate for the United States, a position overseeing the IRS which was created by Congress and described in the Internal Revenue Code. The National Taxpayer Advocate is responsible for overseeing more than 2,000 employees of the office of the National Taxpayer Advocate. We discuss the responsibil…
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Chatting about the Whiskey Rebellion with Brady Crytzer
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Send us a text In this episode, we chat with author and historian Brady Crytzer, who recently published "The Whiskey Rebellion: A Distilled History of an American Crisis ". Brady also hosts "Dispatches: The Podcast of the Journal of the American Revolution" Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week af…
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Did Vivek Grow Up Rich? Jeff and Scott take a look at Vivek Ramaswamy's tax returns
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Send us a text Jeff was recently asked to opine on whether Republican GOP candidate for president Vivek Ramaswamy grew up with a lot of money. Scott and Jeff dive into Vivek's tax returns for evidence. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com…
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How the Treasury Solved Korea's IRA Electric Vehicle Problem: A chat with Chad Bown
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Send us a text The Inflation Reduction Act extended the provision of tax incentives for electric vehicles, but, added stipulations that these EVs be produced in North America. Manufacturers outside of North America, including Korean auto manufacturers, had a problem--would they miss out on these subidies that their customers had previously been get…
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Send us a text Scott and Jeff Discuss the upcoming Supreme Court case, Moore v. USA, with Jake Brooks, a professor of law at Fordham University. Jake explains that Mr. and Mrs. Moore held shares in an Indian corporation , and, as a result of the Tax Cuts and Jobs Act of 2017, faced some $15,000 in taxes. They claim that this tax is unconstitutional…
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Send us a text In honor of the first birthday of the Inflation Reduction Act (IRA), Jeff and Scott discuss the major provisions of the IRA, and references the episodes they have recorded about these provisions. They discuss the green incentives and their changing estimated cost, and, the three major way the IRA was intended to pay for those incenti…
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Send us a text The tax law allows taxpayers to trade one piece of property for another piece of property and not recognize any taxable gain. These exchanges are called like kind exchanges, and, in this episode, we chat about them with Eric Tellekamp, a managing director at BDO.By Dyreng and Hoopes
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The Property Tax Administrator: A Chat with Jenny Williams
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Send us a text Jeff and Scott chat with Jenny Williams, Tax Administrator with Chatham County, North Carolina. We discuss the ins and outs of property tax collection, including garnishing wages, repossessing assets, and foreclosing on real property. We talk about how the county manages to collect over 95% of property taxes owed. We bust a few myths…
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Filing for Freedom: A Chat with James Freeman
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Send us a text We chat with James Freeman about Filing for Freedom, a non-profit organization that helps military personal comply with the tax law by aiding in the tax return filing process.By Dyreng and Hoopes
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Taxes and the American Revolution: A Chat with Benjamin Carp
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Send us a text Historian Ben Carp talks with us about the role of taxes in the American revolution. Among many other things, we discuss whether taxes were the only grievance the colonists had against Britain, how heavily the colonies were taxed relative to the English in England, and, most importantly, how much of a party was the Boston tea party. …
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Transferable tax credits in the Inflation Reduction Act. A Chat with Gary Hecimovich
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Send us a text Scott and Jeff chat with Gary Hecimovich about the transferability of tax credits in the post-IRA world, including the markets for tax credits, and how non-profits can now take advantage of the new green energy incentives provided in the Inflation Reduction Act.By Dyreng and Hoopes
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Tax Robots: A Chat about Tax Automation with Kelly Necessary
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Send us a text Jeff and Scott Chat with Kelly Necessary, a Partner at FORVIS, a large public accounting firm. We chat with Kelly about the role of automating routine tax tasks that historically have been very time consuming. We also talk about whether opening envelopes can be mechanized.By Dyreng and Hoopes
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Tax Research Then and Now: Chatting about 30 Years of Tax Research with Joel Slemrod
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Send us a text Scott and Jeff chat with Joel Slemrod, Professor of Economics at the University of Michigan about tax research over the past 30 years.By Dyreng and Hoopes
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Chatting about the Pink Tax with Sarah Moshary
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Send us a text In this episode, Scott and Jeff chat with Berkeley Professor of Marketing Sarah Moshary about the Pink Tax. Sarah and co-authors have written a paper that systematically examines the issue.By Dyreng and Hoopes
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Chatting about the Global Tax Landscape with Marna Ricker, EY Global Vice Chair -- Tax
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Send us a text In this episode, Marna Ricker, Global Vice Chair -- Tax at EY joins us from the Milken Institute Global Conference 2003 to discuss the global tax landscape. We get Marna's perspective on the OECD's Base Erosion and Profit Shifting Project, the TCJA, and how AI might affect the world of tax practice.…
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Rich People Who Want to Tax the Rich? A Chat with Morris Pearl.
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Send us a text We chat with Morris Pearl, Chairman of the Board of Patriotic Millionaires, an organization of millionaires who, among other policy objectives, are advocating to alter the tax system so that the rich pay more in tax.By Dyreng and Hoopes
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A Taxing Dilemma: A Revenue Riddle with Brian Riedl
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Send us a textBy Dyreng and Hoopes
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