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Episode | Date |
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Tax Ideas for the EU Green Transition
1762
The past few years have brought a renewed push from countries across the globe to combat climate change.In the European Union, policymakers have put a timeline on their climate agenda. By 2050, the EU wants to achieve a net-zero economy. |
May 25, 2023 |
The FairTax?
1806
The FairTax, on paper, sounds simple: just replace all major sources of the federal government’s revenue—the individual income tax, corporate income tax, estate and gift taxes, and payroll tax—with a national sales tax. |
May 11, 2023 |
Exploring Excise Tax Trends
1499
The tax base around the world is shrinking for traditional excise taxes, including taxes on tobacco, alcohol, and motor fuel. But newer excise taxes on things like carbon, cannabis, and ride-sharing are on the rise. |
Apr 27, 2023 |
What’s Missing from the Tax Burden Debate
1237
When we discuss tax policy, the conversation inevitably turns to who pays, who should pay, and how much they should pay. |
Apr 13, 2023 |
Biden's 2024 Budget
1221
President Biden recently released his budget proposal for fiscal year 2024. As he has with previous budgets, the president is continuing to call for higher taxes on businesses and wealthy taxpayers. |
Mar 23, 2023 |
Rethinking Affordable Housing Tax Policy
1674
Affordable housing is an issue that has had long-standing bipartisan interest in D.C. But the path to increase the supply of affordable housing, though often well-intentioned, has created a bureaucratic nightmare. |
Mar 09, 2023 |
A Look at Local Income Taxes
1081
Filing season is ramping up, as most of us are getting ready to file our state and federal income taxes. |
Feb 23, 2023 |
State of the Union Reaction 2023
1130
On Tuesday, President Biden shared his policy aspirations during the State of the Union address. The commander in chief outlined three tax proposals in his remarks: quadrupling the brand-new excise tax on stock buybacks, instituting a “billionaire minimum tax,” and extending the now-lapsed expanded Child Tax Credit. |
Feb 09, 2023 |
Wealth Taxes Reach the States
1495
Since 2021, 43 states have provided substantial tax relief for taxpayers and businesses. But this year, a new trend has emerged in the opposite direction: a push for states to tax investment. |
Jan 26, 2023 |
New Year, New Taxes
1109
It’s a new year. And if one thing is certain, it’s that businesses are facing a lot of uncertainty. |
Jan 12, 2023 |
All I Want for Christmas is EU: Understanding Tax Policy in Brussels
2104
When it comes to international economic competition, people often frame the argument as the U.S. versus China. |
Dec 20, 2022 |
Meet Daniel Bunn (again), Tax Foundation's New President & CEO
1585
Tax Foundation recently announced that Daniel Bunn is our new president and CEO. In this special episode of The Deduction¸ Daniel chats with Jesse about how he got into tax policy. They discuss his time in the Senate, his plans for Tax Foundation’s future, and even his obsession with smoking meats. |
Dec 01, 2022 |
Post-Election Breakdown
1230
The 2022 midterm elections are wrapping up, and taxpayers are looking at a divided Congress for the next two years. Senior Policy Analyst Garrett Watson sits down with Jesse at Tax Foundation's headquarters to give a quick analysis of what these elections mean for tax policy. They talk through what we can expect from the approaching "lame-duck" session, what a Republican House and Democrat Senate could find agreement on, and what priorities the upcoming Congress should focus on. Links: |
Nov 17, 2022 |
The UK’s Tax Battles, Part One: How We Got Here
2142
If you’ve been following taxes closely these past few months, you know that the UK is currently undergoing a drastic change. |
Oct 18, 2022 |
The Woes of Temporary Tax Policy
1234
From the Tax Cuts and Jobs Act in 2017 to the Inflation Reduction Act signed into law just this summer, lawmakers across the political spectrum are often tempted to implement temporary tax reforms. |
Sep 29, 2022 |
Unpacking the State and Local Tax Toolkit
1450
Maine has blueberry taxes. Alabama has mosquito taxes. Each state and county has its tax quirks. But when state and local governments want to raise revenues, there are four key taxes they turn to. Depending on where you live, the differences in these taxes between states can be significant. |
Sep 15, 2022 |
Accounting for the New Book Minimum Tax
1954
The Inflation Reduction Act, signed into law recently by President Biden, includes a book minimum tax, which is raising the eyebrows of accountants everywhere. |
Sep 01, 2022 |
IRS Funding and Technology
2136
The Internal Revenue Service (IRS) finds itself under fire often. Outdated technology, millions of unanswered calls, and cafeterias full of paper returns--it's clear that America’s tax collector needs improvement. |
Aug 17, 2022 |
House Votes on the Inflation Reduction Act
826
The House of Representatives is set to pass the Inflation Reduction Act, the latest iteration of President Biden’s tax and climate agenda. |
Aug 12, 2022 |
The Inflation Reduction Act, What to Know
1153
After months of stalled negotiations, Sen. Joe Manchin (D-WV) announced that he has reached a deal with Senate Democrat leadership on a reconciliation package. |
Aug 02, 2022 |
Technology and Taxes
1862
Technology is moving rapidly--especially when it comes to taxes. With advancements in AI and machine learning, we are seeing technology being utilized in every corner of the tax world. |
Jul 27, 2022 |
Global Deal or No Deal
1148
On July 1st, 2021, over 130 countries agreed to a sweeping overhaul of the global tax system. |
Jul 07, 2022 |
Windfall Profits Taxes?
818
Oil prices have skyrocketed, posing a new risk to the post-pandemic recovery. Feeling the pressure to respond, policymakers have proposed everything from gas tax holidays, tapping into strategic reserves, and even rebate cards. One idea that has crawled back from the dead: “Windfall Profits Taxes.” |
Jun 28, 2022 |
Clean Up on the Grocery Tax Aisle
1161
Amidst soaring inflation, policymakers across the political spectrum proposed many ideas to soften the blow of higher prices—especially for low-income workers and families. |
Jun 09, 2022 |
Pondering Property Taxes
1011
Property taxes are one of the most substantial tax burdens businesses face. In 2020 alone, property taxes accounted for almost 38 percent of all taxes paid by businesses to state and local governments. |
May 26, 2022 |
Clearing up Carbon Taxes
1253
Amidst bipartisan climate negotiations on Capitol Hill, there have been renewed calls for a carbon tax. |
May 12, 2022 |
States' Taxes Go Flat
1048
Episode Description: State lawmakers have been on the move this year. One major trend that has been taking place? A push for flat taxes. |
Apr 28, 2022 |
Biden’s Budget Battle
1129
President Biden this week released his annual budget. In a letter to lawmakers, the 46th President said that this $5.8 trillion package would “[grow] our economy, while ensuring that the wealthiest Americans and the biggest corporations begin to pay their fair share.” |
Mar 31, 2022 |
Let’s Make a Global Tax Deal
1271
Late last year, over 130 countries agreed to a global minimum tax, a purported end-all and be-all to the "race to the bottom." |
Mar 17, 2022 |
A Gas Tax Holiday
748
The cost of gas is going up. To address this, policymakers have proposed suspending the gas tax as a way to give taxpayers immediate relief at the pump. |
Mar 03, 2022 |
The Child Tax Credit Score
905
The expanded Child Tax Credit from the American Rescue Plan was touted as a once-in-a-lifetime achievement toward reducing child poverty. But it was passed as a temporary tax measure. Temporary tax policy makes tax filing confusing, and the IRS has shown that it isn’t able to keep pace with being a social administrator and a tax collector. |
Feb 17, 2022 |
States on the Move: Cutting Across Party Lines
888
After a whirlwind of cuts and reforms in 2021, it looks like 2022 might be an even bigger year for state tax codes. Republican and Democratic governors alike used their annual State of the State addresses to call for tax reform, and there is already serious momentum from state lawmakers nationwide to get the job done. |
Feb 03, 2022 |
Tax Season's Greetings
892
The 2022 tax filing season is about to begin. But before the first returns have even been processed, the IRS is warning Americans to prepare for the worst. |
Jan 20, 2022 |
A Stimulating COVID-19 Discussion
830
New research shows that the United States had the second largest fiscal response to the COVID-19 pandemic globally. But did this magnitude of stimulus have the economic impact policymakers were hoping for? Alex Durante, economist at the Tax Foundation, joins host Jesse Solis to take a deeper dive into what these fiscal measures actually achieved and what Capitol Hill might do next in response to the omicron variant. Support the show |
Jan 13, 2022 |
Taxing Decisions, 2021: Minisode 4 Waiting on the Senate
794
The House has passed the Build Back Better Act, a multi-trillion-dollar package funding a number of social programs that President Biden has made tenets of his agenda. Its chances are still shaky in the Senate, where Democratic leaders have pressed for urgency while moderates have called for a pause. Senior policy analyst Garrett Watson joins host Jesse Solis to discuss the bill's prospects and what tax changes--ranging from SALT to the Child Tax Credit--could change in order to gain enough support for passage. Support the show |
Dec 02, 2021 |
Taxing Decisions, 2021: Minisode 3 Revenge of the SALT
900
Infrastructure has made its way across the finish line, but the tax debate is far from over on Capitol Hill. Senior policy analyst Garrett Watson joins host Jesse Solis to walk us through the latest iteration of Democrats' trillion-dollar reconciliation package and the myriad tax changes that are being proposed to finance this deal. Support the show |
Nov 11, 2021 |
Taxing Decisions, 2021: Minisode 2
740
We have a new framework! President Biden and Congressional Democrats introduced a scaled-back proposal of their reconciliation package this week, with House leadership saying they hope to vote on this new trillion-dollar package ASAP. |
Oct 28, 2021 |
Wireless with Strings Attached
1463
As of 2020, there were more active cell phone and wireless plans in the U.S. than there were Americans—about 448 million, to be precise. The taxes on those plans brought in approximately $11.3 billion and constituted a record 24.96 percent of the cost of an average cell phone bill. |
Oct 18, 2021 |
Federal Policy is Hard
1220
Federal policy is hard. Federal health care policy during reconciliation while governing with razor-thin margins is really, really hard. This week, senior economist Erica York joins host Jesse Solis to break down the debate on Capitol Hill over drug pricing. They discuss why this policy found its way into the $3.5 trillion reconciliation package and what the tradeoffs would be of having the federal government set prescription drug prices. Support the show |
Oct 01, 2021 |
Taxing Decisions, 2021: Minisode 1
755
The reconciliation process on Capitol Hill is underway. Senior policy analyst Garrett Watson joins host Jesse Solis this week to give an update on where the package stands. The two also talk through recent Tax Foundation modeling of the proposal, which found that the plan may not have the economic boost its proponents have claimed. Support the show |
Sep 24, 2021 |
Wake Me Up when Reconciliation Ends
2250
Reconciliation. One word that drives D.C. crazy, yet has been the way some of Congress’s most monumental bills have become law. |
Sep 14, 2021 |
The One About Crypto
1946
The quick-moving world of cryptocurrency can be confusing and, at times, comical. |
Sep 01, 2021 |
Tackling the Tax Gap: What Can Be Achieved?
1449
Increasing enforcement of existing laws instead of increasing taxes is an appealing way to raise revenue. |
Aug 14, 2021 |
The State of State Income Taxes
1275
As final state revenue figures come in for fiscal year 2021, many states are finding they are in a much healthier position than they ever would have anticipated this time last year. |
Jul 16, 2021 |
Semiconducting Tax Policy
1246
If you've read any headlines in the last few months, you've no doubt heard about the semiconductor shortage gripping global supply chain—and if you've tried to buy anything from a toaster to a car, you've witnessed it firsthand. |
Jul 06, 2021 |
G7 Agrees to Global Minimum Tax
2141
One of the hottest topics in the tax world today is the recent announcement by G7 finance ministers that they would support enacting a new, 15 percent global minimum tax. |
Jun 14, 2021 |
States Consider Digital Taxes Amidst Conflicting Rationales
1667
Across the U.S., policymakers of both parties have developed a strong interest in taxing large technology companies through digital advertising taxes, social media taxes, and data taxes. |
Jun 07, 2021 |
Pleading GILTI: A Guide to the Complicated World of Global Intangible Low Tax Income
1467
Policymakers in Washington are edging closer to a deal on an infrastructure package. But while many believe it will be an economic boon to workers across the country, one provision tucked deep into the American Jobs Plan could jeopardize jobs across the country. |
May 24, 2021 |
Recreational Marijuana Taxes
2151
Tax Foundation President Scott Hodge is joined by Senior Policy Analyst Ulrik Boesen to discuss the taxation of cannabis (marijuana). |
Apr 02, 2021 |
The World of Excise Taxation
1687
Senior Policy Analyst Ulrik Boesen joins Tax Foundation President Scott Hodge discuss and explore the wide and varied world of excise taxation. |
Mar 22, 2021 |
How Should R&D Be Taxed?
1950
Tax Foundation President Scott Hodge is joined by economist Erica York and Senior Policy Analyst Garrett Watson to answer a question U.S. policymakers have been asking for decades: how should we tax research and development (R&D)? R&D is more important than ever as pharmaceutical companies and governments around the world invest in coronavirus research and supply chains. |
Mar 08, 2021 |
Interview: Ken Kies, former Joint Committee on Taxation (JCT) Chief of Staff
1707
Tax Foundation President Scott Hodge interviews Ken Kies, former Chief of Staff for the Joint Committee on Taxation (JCT) from 1995 to 1998. Support the show |
Feb 22, 2021 |
Understanding Tariffs
1683
Economist Erica York joins Scott Hodge, President Emeritus and Senior Policy Advisor at the Tax Foundation, to discuss one of the most misunderstood issues in tax policy: tariffs. |
Feb 08, 2021 |
Congressional Budget Reconciliation
2033
Rohit Kumar, principal and leader of PwC's Washington National Tax Services Tax Policy Services group in Washington, D.C., joins Tax Foundation President Scott Hodge to discuss the congressional budget reconciliation process: what it is, how it works, and the role that politics will play in it for the 117th Congress as well as President Biden's policy agenda. |
Jan 25, 2021 |
Digital Services Taxes
1515
The digitalization of the global economy has brought with it increased opportunity and connectedness, but also new business models that elude existing tax structures. In this episode of The Deduction, we explore the “digital services tax” (DST), one new and increasingly popular policy designed to address the digital economy. |
Jan 12, 2021 |
Corporate Tax Rates Around the World
1561
What is driving the downward trend in corporate tax rates and will it continue? Is it truly a "race to the bottom?" Why do corporate tax rates matter in the first place? How does the U.S. rate compare and could that change in the coming years? |
Dec 14, 2020 |
Taxing Times: One Virginia Brewer’s Experience During COVID-19
1838
On this episode, we take a more personal look at taxes and particularly their effects on small businesses and entrepreneurs facing the challenges of the COVID-19 pandemic. |
Nov 17, 2020 |
The Future of Tax Policy with Douglas Holtz-Eakin
1650
What do election results mean for the future of the federal tax code? What role will tax policy play in curbing the economic effects of the COVID-19 pandemic? How should policymakers address the federal deficit and could a carbon tax be part of that solution? How much of President-elect Joe Biden's pre-election tax plan will actually come to pass? |
Nov 14, 2020 |
2020 State Tax Ballot Initiatives and the Future of State Tax Policy
1843
They may not draw as much attention as elections for office, but Election Day 2020 will also feature a number of important votes on tax-related ballot initiatives in states around the country. What are the ballot measures taxpayers should be paying attention to this year and what could they mean for the future of state tax policy? Tax Foundation Vice President of State Projects Jared Walczak and Senior Policy Analyst Katherine Loughead break down measures ranging from recreational marijuana legalization in New Jersey and Montana to income tax increases in Illinois and Arizona. Support the show |
Oct 26, 2020 |
Who Will Pay for the Roads? The Future of Transportation Taxes
1363
Some post-COVID projections show the highway trust fund running out as early as 2021. Meanwhile, most state gas taxes are losing value every year due to inflation. What can the U.S. do to raise the revenue needed for infrastructure upkeep and accurately internalize the costs associated with road usage? Support the show |
Oct 12, 2020 |
Joe Biden’s Tax Plan Explained
2252
Depending on the outcome of the 2020 presidential election, we could be looking at a very different tax code in the years to come. What tax changes has former Vice President Joe Biden proposed and what would they mean for U.S. taxpayers, businesses, and the overall economy? Support the show |
Sep 25, 2020 |