http://taxfoundation.org/ en-us 2012 Tax Foundation podcast@taxfoundation.org http://drupal.org/project/views_rss/ The Tax Policy Podcast is the official podcast of the Tax Foundation. 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, policy, fiscal, taxes, politics, economics, law podcast@taxfoundation.org,Tax Foundation http://www.taxfoundation.org/podcast/podcast-hiatus-update http://www.taxfoundation.org/podcast/podcast-hiatus-update Thu, 24 Oct 2013 10:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>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.</p> <p>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.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/elizabeth-malm-amendment-66-colorado http://www.taxfoundation.org/podcast/elizabeth-malm-amendment-66-colorado Thu, 17 Oct 2013 15:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses her <a href="http://taxfoundation.org/article/colorado-amendment-66-1-billion-tax-increase-small-businesses-and-individual-taxpayers">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.</p> <p>Tax Foundation Economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses her <a href="http://taxfoundation.org/article/colorado-amendment-66-1-billion-tax-increase-small-businesses-and-individual-taxpayers">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.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-best-states-business http://www.taxfoundation.org/podcast/scott-drenkard-best-states-business Thu, 10 Oct 2013 16:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard">Scott Drenkard</a> discusses the 2014 edition of the <a href="http://taxfoundation.org/article/2014-state-business-tax-climate-index"><em>State Business Tax Climate Index</em></a>, which enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare.</p> <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard">Scott Drenkard</a> discusses the 2014 edition of the <a href="http://taxfoundation.org/article/2014-state-business-tax-climate-index"><em>State Business Tax Climate Index</em></a>, which enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-pro-growth-tax-reform-nebraska http://www.taxfoundation.org/podcast/joseph-henchman-pro-growth-tax-reform-nebraska Fri, 04 Oct 2013 09:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses <a href="http://taxfoundation.org/article/building-success-guide-fair-simple-pro-growth-tax-reform-nebraska">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.</p> <p>Tax Foundation Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses <a href="http://taxfoundation.org/article/building-success-guide-fair-simple-pro-growth-tax-reform-nebraska">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.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/william-mcbride-fostering-investment-and-growth-tax-reform http://www.taxfoundation.org/podcast/william-mcbride-fostering-investment-and-growth-tax-reform Thu, 26 Sep 2013 18:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>This week Tax Foundation Chief Economist <a href="http://taxfoundation.org/staff/william-mcbride">William McBride</a> discusses his <a href="http://taxfoundation.org/article/how-tax-reform-can-address-america-s-diminishing-investment-and-economic-growth">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.</p> <p>This week Tax Foundation Chief Economist <a href="http://taxfoundation.org/staff/william-mcbride">William McBride</a> discusses his <a href="http://taxfoundation.org/article/how-tax-reform-can-address-america-s-diminishing-investment-and-economic-growth">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.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/why-not-move-state-tax-calculator-pam-villarreal http://www.taxfoundation.org/podcast/why-not-move-state-tax-calculator-pam-villarreal Thu, 19 Sep 2013 17:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Thinking about moving? The National Center for Policy Analysis has created a <a href="http://whynotmove.org/">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">Pamela Villarreal</a> about how the tool works and what users can learn from it.</p> <p>Thinking about moving? The National Center for Policy Analysis has created a <a href="http://whynotmove.org/">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">Pamela Villarreal</a> about how the tool works and what users can learn from it.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/andrew-bagley-massachusetts-tech-tax http://www.taxfoundation.org/podcast/andrew-bagley-massachusetts-tech-tax Thu, 12 Sep 2013 15:00:00 -0400 Tax Foundation's Tax Policy Podcast <p><a href="http://www.masstaxpayers.org/about_mtf/staff">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">new tax on computer and software services</a>.</p> <p>More on Massachusetts <a href="http://taxfoundation.org/state-tax-climate/massachusetts">here</a>.</p> <p><a href="http://www.masstaxpayers.org/about_mtf/staff">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">new tax on computer and software services</a>.</p> <p>More on Massachusetts <a href="http://taxfoundation.org/state-tax-climate/massachusetts">here</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/online-tools-making-sense-economic-policy http://www.taxfoundation.org/podcast/online-tools-making-sense-economic-policy Thu, 05 Sep 2013 18:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>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">Chris Edwards</a> of the Cato Institute, and take a look at the <a href="http://www.downsizinggovernment.org/charts.php">customizable federal spending chart</a> on <a href="http://www.downsizinggovernment.org">DownsizingGovernment.org</a>. Next we have a conversation with... <p>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">Chris Edwards</a> of the Cato Institute, and take a look at the <a href="http://www.downsizinggovernment.org/charts.php">customizable federal spending chart</a> on <a href="http://www.downsizinggovernment.org">DownsizingGovernment.org</a>. Next we have a conversation with... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-state-and-local-sales-taxes-2013 http://www.taxfoundation.org/podcast/scott-drenkard-state-and-local-sales-taxes-2013 Thu, 29 Aug 2013 17:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>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.</p> <p>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-... <p>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.</p> <p>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-... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/william-mcbride-history-credits-and-deductions http://www.taxfoundation.org/podcast/william-mcbride-history-credits-and-deductions Thu, 22 Aug 2013 19:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>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">William McBride</a> discusses how that happened and what should be done now to reform the system.</p> <p>More information is available in <em>Tax... <p>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">William McBride</a> discusses how that happened and what should be done now to reform the system.</p> <p>More information is available in <em>Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/chris-bergin-tax-analysts-irs-political-targeting-scandal http://www.taxfoundation.org/podcast/chris-bergin-tax-analysts-irs-political-targeting-scandal Fri, 16 Aug 2013 09:15:00 -0400 Tax Foundation's Tax Policy Podcast <p><a href="https://twitter.com/BerginChris">Christopher Bergin</a>, president and publisher of <a href="http://www.taxanalysts.com/www/website.nsf/Web/Blogs?OpenDocument">Tax Analysts</a>, discusses his organization's <a href="http://www.sacbee.com/2013/08/14/5650793/tax-analysts-files-legal-action.html">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.</p> <p><a href="https://twitter.com/BerginChris">Christopher Bergin</a>, president and publisher of <a href="http://www.taxanalysts.com/www/website.nsf/Web/Blogs?OpenDocument">Tax Analysts</a>, discusses his organization's <a href="http://www.sacbee.com/2013/08/14/5650793/tax-analysts-files-legal-action.html">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.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-economics-blank-slate http://www.taxfoundation.org/podcast/scott-hodge-economics-blank-slate Fri, 09 Aug 2013 09:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation president <a href="http://taxfoundation.org/staff/scott-hodge">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.</p> <p>Background material:</p> <p><em><a href="http://taxfoundation.org/article/economics-blank-slate-estimating-effects-eliminating-major-tax-expenditures-and-cutting-tax-rates">The Economics of the Blank Slate</a>: Estimating the Effects of... <p>Tax Foundation president <a href="http://taxfoundation.org/staff/scott-hodge">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.</p> <p>Background material:</p> <p><em><a href="http://taxfoundation.org/article/economics-blank-slate-estimating-effects-eliminating-major-tax-expenditures-and-cutting-tax-rates">The Economics of the Blank Slate</a>: Estimating the Effects of... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/william-mcbride-obamas-jobs-plan http://www.taxfoundation.org/podcast/william-mcbride-obamas-jobs-plan Fri, 02 Aug 2013 09:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation chief economist <a href="http://taxfoundation.org/staff/william-mcbride">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.</p> <p>Tax Foundation chief economist <a href="http://taxfoundation.org/staff/william-mcbride">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.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kyle-pomerleau-education-tax-credits http://www.taxfoundation.org/podcast/kyle-pomerleau-education-tax-credits Thu, 25 Jul 2013 17:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/kyle-pomerleau">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">The Higher Education and Skills Obtainment Act: A Proposal to Reform Higher Education Tax Credits</a>."</p> <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/kyle-pomerleau">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">The Higher Education and Skills Obtainment Act: A Proposal to Reform Higher Education Tax Credits</a>."</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/candidates-governor-virginia http://www.taxfoundation.org/podcast/candidates-governor-virginia Thu, 18 Jul 2013 16:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Virginia Attorney General <strong>Ken Cuccinelli</strong> (Republican) and attorney and entrepreneur<strong> Robert Sarvis </strong>(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">Scott Drenkard</a> starts us out, discussing his latest study on... <p>Virginia Attorney General <strong>Ken Cuccinelli</strong> (Republican) and attorney and entrepreneur<strong> Robert Sarvis </strong>(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">Scott Drenkard</a> starts us out, discussing his latest study on... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/greg-lawson-tax-reform-ohio http://www.taxfoundation.org/podcast/greg-lawson-tax-reform-ohio Fri, 12 Jul 2013 09:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>The Buckeye Institute's <a href="http://buckeyeinstitute.org/the-liberty-wall/author/greg-lawson/">Greg Lawson</a> discusses tax reform efforts in Ohio.</p> <p>The Buckeye Institute's <a href="http://buckeyeinstitute.org/the-liberty-wall/author/greg-lawson/">Greg Lawson</a> discusses tax reform efforts in Ohio.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-pattison-state-budgets http://www.taxfoundation.org/podcast/scott-pattison-state-budgets Fri, 05 Jul 2013 08:45:00 -0400 Tax Foundation's Tax Policy Podcast <p> </p> <p><a href="http://www.nasbo.org/content/scott-d-pattison">Scott Pattison, </a> Executive Director of the National Association of State Budget Officers, discusses the recent rise in state revenues and what we can expect state budgets to look like going forward.</p> <p> </p> <p><a href="http://www.nasbo.org/content/scott-d-pattison">Scott Pattison, </a> Executive Director of the National Association of State Budget Officers, discusses the recent rise in state revenues and what we can expect state budgets to look like going forward.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nick-kasprak-marriage-and-taxes http://www.taxfoundation.org/podcast/nick-kasprak-marriage-and-taxes Thu, 27 Jun 2013 17:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation analyst <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> discusses the Supreme Court's recent decision in <a href="http://www.supremecourt.gov/opinions/12pdf/12-307_6j37.pdf"><em>United States v. Windsor</em></a>, which struck down Section 3 of the Defense of Marriage Act.</p> <p>Additional resources:</p> <ul><li>Tax Policy Blog, "<a href="http://taxfoundation.org/blog/joint-filing-tax-code">Joint Filing in the Tax Code</a>" by Nick Kasprak (6/26/13)... <p>Tax Foundation analyst <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> discusses the Supreme Court's recent decision in <a href="http://www.supremecourt.gov/opinions/12pdf/12-307_6j37.pdf"><em>United States v. Windsor</em></a>, which struck down Section 3 of the Defense of Marriage Act.</p> <p>Additional resources:</p> <ul><li>Tax Policy Blog, "<a href="http://taxfoundation.org/blog/joint-filing-tax-code">Joint Filing in the Tax Code</a>" by Nick Kasprak (6/26/13)... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-brunori-virtues-gas-tax http://www.taxfoundation.org/podcast/david-brunori-virtues-gas-tax Thu, 20 Jun 2013 16:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Analysts Executive Vice President <a href="http://www.taxanalysts.com/www/website.nsf/Web/DavidBrunori">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">Twitter</a>.</p> <p>Additional resources:</p> <ul><li>"<a href="http://www.taxanalysts.com/taxcom/taxblog.nsf/Permalink/DBRI-98RHRU?OpenDocument">Gas Tax is the Way to Go</a>" by David... <p>Tax Analysts Executive Vice President <a href="http://www.taxanalysts.com/www/website.nsf/Web/DavidBrunori">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">Twitter</a>.</p> <p>Additional resources:</p> <ul><li>"<a href="http://www.taxanalysts.com/taxcom/taxblog.nsf/Permalink/DBRI-98RHRU?OpenDocument">Gas Tax is the Way to Go</a>" by David... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/elizabeth-malm-tax-reform-north-carolina-general-assembly http://www.taxfoundation.org/podcast/elizabeth-malm-tax-reform-north-carolina-general-assembly Thu, 13 Jun 2013 16:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses the latest negotiations over comprehensive tax reform in <a href="http://taxfoundation.org/state-tax-climate/north-carolina">The Tar Heel State</a>.</p> <p>Additional resources:</p> <ul><li><em>Tax Foundation Fiscal Fact No. 373</em>, "<a href="http://taxfoundation.org/article/north-carolina-considers-impressive-tax-reform-options">North Carolina Considers Impressive Tax Reform... <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses the latest negotiations over comprehensive tax reform in <a href="http://taxfoundation.org/state-tax-climate/north-carolina">The Tar Heel State</a>.</p> <p>Additional resources:</p> <ul><li><em>Tax Foundation Fiscal Fact No. 373</em>, "<a href="http://taxfoundation.org/article/north-carolina-considers-impressive-tax-reform-options">North Carolina Considers Impressive Tax Reform... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/michael-kaiser-wineamerica http://www.taxfoundation.org/podcast/michael-kaiser-wineamerica Thu, 06 Jun 2013 15:45:00 -0400 Tax Foundation's Tax Policy Podcast <p><a href="http://wineamerica.org/about/staff">Michael Kaiser</a> of <a href="http://wineamerica.org/">WineAmerica</a>, a trade association of American wineries, discusses the tax and regulatory issues facing winemakers at the state and national level.</p> <p>Check out wine tax rates in all 50 states with <a href="http://taxfoundation.org/sites/taxfoundation.org/files/docs/wine_2013_large.png">this map</a>.</p> <p><a href="http://wineamerica.org/about/staff">Michael Kaiser</a> of <a href="http://wineamerica.org/">WineAmerica</a>, a trade association of American wineries, discusses the tax and regulatory issues facing winemakers at the state and national level.</p> <p>Check out wine tax rates in all 50 states with <a href="http://taxfoundation.org/sites/taxfoundation.org/files/docs/wine_2013_large.png">this map</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/demian-brady-spending-trends-congress http://www.taxfoundation.org/podcast/demian-brady-spending-trends-congress Fri, 31 May 2013 08:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>National Taxpayers Union Director of Research <a href="http://www.ntu.org/about-ntu/staff/demian-brady.html">Demian Brady</a> discusses the latest version of the <a href="http://www.ntu.org/ntuf/52813_112th-congress-billtally-spending-report.html">BillTally</a> report, which details all of the federal budget increases and spending cuts proposed during the 112th Congress.</p> <p>National Taxpayers Union Director of Research <a href="http://www.ntu.org/about-ntu/staff/demian-brady.html">Demian Brady</a> discusses the latest version of the <a href="http://www.ntu.org/ntuf/52813_112th-congress-billtally-spending-report.html">BillTally</a> report, which details all of the federal budget increases and spending cuts proposed during the 112th Congress.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kyle-pomerleau-apple-and-international-taxes http://www.taxfoundation.org/podcast/kyle-pomerleau-apple-and-international-taxes Thu, 23 May 2013 10:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/kyle-pomerleau">Kyle Pomerleau</a> explains the issues behind <a href="http://taxfoundation.org/blog/another-perspective-apple-hearing">the Senate hearing this week</a> at which Apple executives were grilled over the company's international tax planning strategies.</p> <p style="margin-left: 40px;"><strong>Additional material</strong>:</p> <p style="margin-left: 40px;">Video:... <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/kyle-pomerleau">Kyle Pomerleau</a> explains the issues behind <a href="http://taxfoundation.org/blog/another-perspective-apple-hearing">the Senate hearing this week</a> at which Apple executives were grilled over the company's international tax planning strategies.</p> <p style="margin-left: 40px;"><strong>Additional material</strong>:</p> <p style="margin-left: 40px;">Video:... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/lester-jones-beer-taxes http://www.taxfoundation.org/podcast/lester-jones-beer-taxes Fri, 17 May 2013 09:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Beer Institute Chief Economist Lester Jones explains the tangled web of federal, state, and local taxes that get applied to the beer we drink. Find out more about the economic impact of beer on the U.S. economy <a href="http://www.beerinstitute.org/br">here</a>.</p> <p>Beer Institute Chief Economist Lester Jones explains the tangled web of federal, state, and local taxes that get applied to the beer we drink. Find out more about the economic impact of beer on the U.S. economy <a href="http://www.beerinstitute.org/br">here</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nick-kasprak-calculates-tax-reform-north-carolina http://www.taxfoundation.org/podcast/nick-kasprak-calculates-tax-reform-north-carolina Fri, 10 May 2013 08:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation analyst and programmer <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> explains his newest interactive creation, the <a href="http://interactive.taxfoundation.org/north_carolina">North Carolina Tax Reform Calculator</a>.</p> <p>More on North Carolina <a href="http://taxfoundation.org/state-tax-climate/north-carolina">here</a>.</p> <p>Tax Foundation analyst and programmer <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> explains his newest interactive creation, the <a href="http://interactive.taxfoundation.org/north_carolina">North Carolina Tax Reform Calculator</a>.</p> <p>More on North Carolina <a href="http://taxfoundation.org/state-tax-climate/north-carolina">here</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-moody-tax-reform-options-maine http://www.taxfoundation.org/podcast/scott-moody-tax-reform-options-maine Thu, 02 May 2013 15:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Maine Heritage Policy Center CEO (and former Tax Foundation Senior Economist) <a href="http://www.mainepolicy.org/meet-our-staff/">J. Scott Moody</a> discusses the <a href="http://www.onlinesentinel.com/news/Plan-to-reform-state-tax-structure-meets-with-lukewarm-response-criticism.html">recently-announced tax reform plan</a> unveiled by a group of 11 Pine Tree State legislators. The so-called "Gang of 11" plan, chiefly written by Sen. Richard Woodbury (I-Yarmouth), would cut some tax rates... <p>Maine Heritage Policy Center CEO (and former Tax Foundation Senior Economist) <a href="http://www.mainepolicy.org/meet-our-staff/">J. Scott Moody</a> discusses the <a href="http://www.onlinesentinel.com/news/Plan-to-reform-state-tax-structure-meets-with-lukewarm-response-criticism.html">recently-announced tax reform plan</a> unveiled by a group of 11 Pine Tree State legislators. The so-called "Gang of 11" plan, chiefly written by Sen. Richard Woodbury (I-Yarmouth), would cut some tax rates... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-marketplace-fairness-act http://www.taxfoundation.org/podcast/joseph-henchman-marketplace-fairness-act Thu, 25 Apr 2013 17:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses online sales taxes and the proposed "Marketplace Fairness Act". Read more on the issue <a href="http://taxfoundation.org/tax-topics/scope-state-taxing-authority-nexus-streamlined-sales-tax-project-amazon-taxes">here</a>.</p> <p>Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses online sales taxes and the proposed "Marketplace Fairness Act". Read more on the issue <a href="http://taxfoundation.org/tax-topics/scope-state-taxing-authority-nexus-streamlined-sales-tax-project-amazon-taxes">here</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-reforming-business-taxes-texas http://www.taxfoundation.org/podcast/scott-drenkard-reforming-business-taxes-texas Thu, 18 Apr 2013 17:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard">Scott Drenkard</a> discusses the <a href="http://taxfoundation.org/blog/perry-calls-reforms-texas%E2%80%99-margin-tax">proposal by Gov. Rick Perry</a> to reform the complicated, burdensome, and unpopular "margin" tax in Texas.</p> <p style="margin-left: 40px;"><strong>Additional material</strong>:</p> <p style="margin-left: 40px;"><em>Tax Foundation Fiscal Fact No. 279</em>, "... <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard">Scott Drenkard</a> discusses the <a href="http://taxfoundation.org/blog/perry-calls-reforms-texas%E2%80%99-margin-tax">proposal by Gov. Rick Perry</a> to reform the complicated, burdensome, and unpopular "margin" tax in Texas.</p> <p style="margin-left: 40px;"><strong>Additional material</strong>:</p> <p style="margin-left: 40px;"><em>Tax Foundation Fiscal Fact No. 279</em>, "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/john-stapleford-temporary-tax-increases http://www.taxfoundation.org/podcast/john-stapleford-temporary-tax-increases Thu, 11 Apr 2013 17:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>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">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">extend "temporary" 2009 tax increases</a> that had been scheduled to sunset.</p> <p>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">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">extend "temporary" 2009 tax increases</a> that had been scheduled to sunset.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/william-mcbride-tax-freedom-day-2013 http://www.taxfoundation.org/podcast/william-mcbride-tax-freedom-day-2013 Thu, 04 Apr 2013 14:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Chief Economist William McBride discusses <a href="http://taxfoundation.org/article/tax-freedom-day-2013-april-18-five-days-later-last-year">Tax Freedom Day 2013</a>.</p> <p>Tax Foundation Chief Economist William McBride discusses <a href="http://taxfoundation.org/article/tax-freedom-day-2013-april-18-five-days-later-last-year">Tax Freedom Day 2013</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-taxes-and-fees http://www.taxfoundation.org/podcast/joseph-henchman-taxes-and-fees Thu, 28 Mar 2013 17:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses his latest background paper, <em><a href="http://taxfoundation.org/article/how-money-used-federal-and-state-cases-distinguishing-taxes-and-fees">How Is the Money Used? Federal and State Cases Distinguishing Taxes and Fees</a></em>.</p> <p>Tax Foundation Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses his latest background paper, <em><a href="http://taxfoundation.org/article/how-money-used-federal-and-state-cases-distinguishing-taxes-and-fees">How Is the Money Used? Federal and State Cases Distinguishing Taxes and Fees</a></em>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/stephen-entin-dueling-budget-resolutions-congress http://www.taxfoundation.org/podcast/stephen-entin-dueling-budget-resolutions-congress Thu, 21 Mar 2013 17:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Senior Fellow <a href="http://taxfoundation.org/staff/stephen-j-entin">Stephen Entin</a> discusses the dueling budget plans in Congress: the <a href="http://budget.house.gov/fy2014/factsandsummary.htm">Republican plan</a> from House Budget Committee chairman Paul Ryan and the <a href="http://budget.senate.gov/democratic/index.cfm/senatebudget">Democrats' plan</a> from Senate Budget Committee chairwoman Patty Murray.</p> <p>Read Steve's full analysis, "... <p>Tax Foundation Senior Fellow <a href="http://taxfoundation.org/staff/stephen-j-entin">Stephen Entin</a> discusses the dueling budget plans in Congress: the <a href="http://budget.house.gov/fy2014/factsandsummary.htm">Republican plan</a> from House Budget Committee chairman Paul Ryan and the <a href="http://budget.senate.gov/democratic/index.cfm/senatebudget">Democrats' plan</a> from Senate Budget Committee chairwoman Patty Murray.</p> <p>Read Steve's full analysis, "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/michael-schuyler-benefits-cutting-us-corporate-tax-rate http://www.taxfoundation.org/podcast/michael-schuyler-benefits-cutting-us-corporate-tax-rate Fri, 15 Mar 2013 09:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Fellow Michael Schuyler discusses the advantages of cutting the U.S. corporate tax rate.</p> <p>Tax Foundation Fellow Michael Schuyler discusses the advantages of cutting the U.S. corporate tax rate.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/taxpayer-advocate-nina-olson-fixing-irs http://www.taxfoundation.org/podcast/taxpayer-advocate-nina-olson-fixing-irs Thu, 07 Mar 2013 16:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>National Taxpayer Advocate <a href="http://www.taxpayeradvocate.irs.gov/Media-Resources/National-Taxpayer-Advocate-Bio">Nina Olson</a> returns to the podcast to discuss the most serious problems with the Internal Revenue Service and how to fix them. Olson leads the <a href="http://www.taxpayeradvocate.irs.gov/">Taxpayer Advocate Service</a>, a nationwide organization of approximately 2,000 taxpayer advocates who help U.S. taxpayers resolve problems and work with the IRS to correct systemic... <p>National Taxpayer Advocate <a href="http://www.taxpayeradvocate.irs.gov/Media-Resources/National-Taxpayer-Advocate-Bio">Nina Olson</a> returns to the podcast to discuss the most serious problems with the Internal Revenue Service and how to fix them. Olson leads the <a href="http://www.taxpayeradvocate.irs.gov/">Taxpayer Advocate Service</a>, a nationwide organization of approximately 2,000 taxpayer advocates who help U.S. taxpayers resolve problems and work with the IRS to correct systemic... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/marc-scribner-virginias-transportation-taxes http://www.taxfoundation.org/podcast/marc-scribner-virginias-transportation-taxes Thu, 28 Feb 2013 13:30:00 -0500 Tax Foundation's Tax Policy Podcast <p><a href="http://cei.org/expert/marc-scribner"><img alt="" src="http://taxfoundation.org:81/sites/taxfoundation.org/files/docs/MScribner_150x150.jpg" />Marc Scribner</a>, Fellow in Land-use and Transportation Studies at the Competitive Enterprise Institute, discusses the recent changes in transportation funding and state taxes approved by the Virginia state legislature.</p> <p>For more background on the plan, see "... <p><a href="http://cei.org/expert/marc-scribner"><img alt="" src="http://taxfoundation.org:81/sites/taxfoundation.org/files/docs/MScribner_150x150.jpg" />Marc Scribner</a>, Fellow in Land-use and Transportation Studies at the Competitive Enterprise Institute, discusses the recent changes in transportation funding and state taxes approved by the Virginia state legislature.</p> <p>For more background on the plan, see "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/alan-viard-38-health-care-tax http://www.taxfoundation.org/podcast/alan-viard-38-health-care-tax Thu, 21 Feb 2013 16:30:00 -0500 Tax Foundation's Tax Policy Podcast <p>American Enterprise Institute Resident Scholar <a href="http://www.aei.org/scholar/alan-d-viard/">Alan Viard</a> discusses the 3.8% tax on investment income that was part of the Patient Protection and Affordable Care Act, the health care legislation also known to some as "ObamaCare." Originally passed in 2010, the tax just went into force this year. </p> <p>Alan explains the details behind this tax - misleadingly named the "Unearned Income Medicare Contribution" - and what economic effects... <p>American Enterprise Institute Resident Scholar <a href="http://www.aei.org/scholar/alan-d-viard/">Alan Viard</a> discusses the 3.8% tax on investment income that was part of the Patient Protection and Affordable Care Act, the health care legislation also known to some as "ObamaCare." Originally passed in 2010, the tax just went into force this year. </p> <p>Alan explains the details behind this tax - misleadingly named the "Unearned Income Medicare Contribution" - and what economic effects... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-state-union http://www.taxfoundation.org/podcast/scott-hodge-state-union Fri, 15 Feb 2013 08:45:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Foundation president <a href="http://taxfoundation.org/staff/scott-hodge">Scott Hodge</a> reflects on the tax policies in President Obama's fifth State of the Union address.</p> <p>Tax Foundation president <a href="http://taxfoundation.org/staff/scott-hodge">Scott Hodge</a> reflects on the tax policies in President Obama's fifth State of the Union address.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/elizabeth-malm-budget-changes-maine http://www.taxfoundation.org/podcast/elizabeth-malm-budget-changes-maine Thu, 07 Feb 2013 16:30:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses recent budget proposals by Governor Paul LePage of Maine.</p> <p>For more background, see <em>Tax Foundation Fiscal Fact No. 356</em>, "<a href="http://taxfoundation.org/article/maine-governor-sneaks-subtle-income-tax-hike-budget-suspends-funding-local-governments">Maine Governor Sneaks Subtle Income Tax Hike into Budget; Suspends Funding to Local Governments</a>" by Elizabeth Malm... <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses recent budget proposals by Governor Paul LePage of Maine.</p> <p>For more background, see <em>Tax Foundation Fiscal Fact No. 356</em>, "<a href="http://taxfoundation.org/article/maine-governor-sneaks-subtle-income-tax-hike-budget-suspends-funding-local-governments">Maine Governor Sneaks Subtle Income Tax Hike into Budget; Suspends Funding to Local Governments</a>" by Elizabeth Malm... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-north-carolina-tax-reform http://www.taxfoundation.org/podcast/joseph-henchman-north-carolina-tax-reform Fri, 01 Feb 2013 08:15:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Vice President for Legal &amp; State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> dicusses his new study (with Scott Drenkard) <a href="http://taxfoundation.org/article/north-carolina-tax-reform-options-guide-fair-simple-pro-growth-reform"><em>North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform</em></a>.</p> <p>Tax Foundation Vice President for Legal &amp; State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> dicusses his new study (with Scott Drenkard) <a href="http://taxfoundation.org/article/north-carolina-tax-reform-options-guide-fair-simple-pro-growth-reform"><em>North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform</em></a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/michael-lafaive-cigarette-smuggling http://www.taxfoundation.org/podcast/michael-lafaive-cigarette-smuggling Fri, 25 Jan 2013 08:15:00 -0500 Tax Foundation's Tax Policy Podcast <p>Why is cigarette smuggling so rampant across state borders? <a href="http://www.mackinac.org/bio.aspx?ID=4">Michael LaFaive</a> of the Mackinac Center for Public Policy answers that question on the podcast this week, citing his <a href="http://www.mackinac.org/18128">latest research</a> (with co-author Todd Nesbit) on how high excise taxes on cigarettes have created a flourishing black market.</p> <p>For more on cigarette smuggling, see <em>Tax Foundation Fiscal Fact No. 351</em>, "... <p>Why is cigarette smuggling so rampant across state borders? <a href="http://www.mackinac.org/bio.aspx?ID=4">Michael LaFaive</a> of the Mackinac Center for Public Policy answers that question on the podcast this week, citing his <a href="http://www.mackinac.org/18128">latest research</a> (with co-author Todd Nesbit) on how high excise taxes on cigarettes have created a flourishing black market.</p> <p>For more on cigarette smuggling, see <em>Tax Foundation Fiscal Fact No. 351</em>, "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-repealing-louisianas-income-tax http://www.taxfoundation.org/podcast/scott-drenkard-repealing-louisianas-income-tax Fri, 18 Jan 2013 09:45:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist Scott Drenkard explains the tax reform plan being proposed by Louisiana Gov. Bobby Jindal, which would eliminate the state's corporate and individual income taxes.</p> <p>Tax Foundation economist Scott Drenkard explains the tax reform plan being proposed by Louisiana Gov. Bobby Jindal, which would eliminate the state's corporate and individual income taxes.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/harris-kenny-taxing-marijuana-colorado http://www.taxfoundation.org/podcast/harris-kenny-taxing-marijuana-colorado Thu, 10 Jan 2013 17:45:00 -0500 Tax Foundation's Tax Policy Podcast <p>Reason Foundation policy analyst <a href="http://reason.org/experts/show/harris-kenny">Harris Kenny</a> discusses the tax and regulatory policies being developed by the state of Colorado in reaction to the passage of Amendment 64, which legalized the possession and sale of marijuana in the state.</p> <p>Reason Foundation policy analyst <a href="http://reason.org/experts/show/harris-kenny">Harris Kenny</a> discusses the tax and regulatory policies being developed by the state of Colorado in reaction to the passage of Amendment 64, which legalized the possession and sale of marijuana in the state.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-fiscal-cliff-compromise http://www.taxfoundation.org/podcast/scott-hodge-fiscal-cliff-compromise Thu, 03 Jan 2013 17:45:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Foundation President Scott Hodge discusses the fiscal cliff compromise recently approved by Congress and what it means for economic growth and tax reform efforts going forward.</p> <p>Tax Foundation President Scott Hodge discusses the fiscal cliff compromise recently approved by Congress and what it means for economic growth and tax reform efforts going forward.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-taxes-and-economic-growth http://www.taxfoundation.org/podcast/will-mcbride-taxes-and-economic-growth Thu, 20 Dec 2012 09:15:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Chief Economist <a href="http://taxfoundation.org/staff/william-mcbride">William McBride</a> discussion the conclusions of new new study, "<a href="http://taxfoundation.org/article/what-evidence-taxes-and-growth">What Is the Evidence on Taxes and Growth?</a>"</p> <p><em>Follow Will on Twitter at <a href="https://twitter.com/econowill">@EconoWill</a>.</em></p> <p>Tax Foundation Chief Economist <a href="http://taxfoundation.org/staff/william-mcbride">William McBride</a> discussion the conclusions of new new study, "<a href="http://taxfoundation.org/article/what-evidence-taxes-and-growth">What Is the Evidence on Taxes and Growth?</a>"</p> <p><em>Follow Will on Twitter at <a href="https://twitter.com/econowill">@EconoWill</a>.</em></p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-brunori-best-state-tax-policy-2012 http://www.taxfoundation.org/podcast/david-brunori-best-state-tax-policy-2012 Fri, 14 Dec 2012 08:15:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Analysts Executive Vice President David Brunori discusses the awards that were recently given out for the "Best of 2012" by <em>State Tax Notes</em>, including the recognition of the Tax Foundation as <a href="http://taxfoundation.org/article/tax-foundation-receives-organization-year-award">Organization of the Year</a> for the second year in a row.</p> <p>Tax Analysts Executive Vice President David Brunori discusses the awards that were recently given out for the "Best of 2012" by <em>State Tax Notes</em>, including the recognition of the Tax Foundation as <a href="http://taxfoundation.org/article/tax-foundation-receives-organization-year-award">Organization of the Year</a> for the second year in a row.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/tax-foundations-75th-anniversary-party http://www.taxfoundation.org/podcast/tax-foundations-75th-anniversary-party Fri, 07 Dec 2012 09:30:00 -0500 Tax Foundation's Tax Policy Podcast <p>Party guests lend their voices to the Tax Policy Podcast to help celebrate our 75th anniversary.</p> <p>Party guests lend their voices to the Tax Policy Podcast to help celebrate our 75th anniversary.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/chris-edwards-grades-governors http://www.taxfoundation.org/podcast/chris-edwards-grades-governors Thu, 29 Nov 2012 17:30:00 -0500 Tax Foundation's Tax Policy Podcast <p>Cato Institute Director of Tax Policy Studies Chris Edwards discusses his recent report, the <a href="http://www.cato.org/publications/white-paper/fiscal-policy-report-card-americas-governors-2012"><em>Fiscal Policy Report Card on America's Governors 2012</em></a>.</p> <p>Cato Institute Director of Tax Policy Studies Chris Edwards discusses his recent report, the <a href="http://www.cato.org/publications/white-paper/fiscal-policy-report-card-americas-governors-2012"><em>Fiscal Policy Report Card on America's Governors 2012</em></a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nick-kasprak-impacts-fiscal-cliff http://www.taxfoundation.org/podcast/nick-kasprak-impacts-fiscal-cliff Thu, 15 Nov 2012 13:30:00 -0500 Tax Foundation's Tax Policy Podcast <p>Tax Foundation analyst and programmer <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> discusses the <a href="http://taxfoundation.org/article/how-would-fiscal-cliff-affect-typical-families-each-state">state-by-state impacts</a> of expiring "fiscal cliff" tax provisions and <a href="http://interactive.taxfoundation.org/taxcalc/#calculator">the MyTaxBurden calculator</a>.</p> <p>Tax Foundation analyst and programmer <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> discusses the <a href="http://taxfoundation.org/article/how-would-fiscal-cliff-affect-typical-families-each-state">state-by-state impacts</a> of expiring "fiscal cliff" tax provisions and <a href="http://interactive.taxfoundation.org/taxcalc/#calculator">the MyTaxBurden calculator</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/lee-schalk-2012-elections http://www.taxfoundation.org/podcast/lee-schalk-2012-elections Thu, 08 Nov 2012 16:30:00 -0500 Tax Foundation's Tax Policy Podcast <p>Lee Schalk, Manager of State Government Relations at the National Taxpayers Union, <a href="http://taxfoundation.org:81/sites/taxfoundation.org/files/podcasts/20121108_Lee_Schalk.mp3">analyzes the outcome</a> of the 2012 state and local ballot measures.</p> <p>Lee Schalk, Manager of State Government Relations at the National Taxpayers Union, <a href="http://taxfoundation.org:81/sites/taxfoundation.org/files/podcasts/20121108_Lee_Schalk.mp3">analyzes the outcome</a> of the 2012 state and local ballot measures.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/stephen-entin-runs-numbers-obama-tax-plan http://www.taxfoundation.org/podcast/stephen-entin-runs-numbers-obama-tax-plan Thu, 01 Nov 2012 18:30:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Senior Fellow <a href="http://taxfoundation.org/staff/stephen-entin">Stephen Entin</a> estimates the economic impact of President Obama's tax proposals. For more information, see <em>Tax Foundation Fiscal Fact No. 339</em>, “<a href="http://taxfoundation.org/article/simulating-economic-effects-obamas-tax-plan">Simulating the Economic Effects of Obama’s Tax Plan</a>.”</p> <p>Tax Foundation Senior Fellow <a href="http://taxfoundation.org/staff/stephen-entin">Stephen Entin</a> estimates the economic impact of President Obama's tax proposals. For more information, see <em>Tax Foundation Fiscal Fact No. 339</em>, “<a href="http://taxfoundation.org/article/simulating-economic-effects-obamas-tax-plan">Simulating the Economic Effects of Obama’s Tax Plan</a>.”</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/elizabeth-malm-state-and-local-tax-burdens http://www.taxfoundation.org/podcast/elizabeth-malm-state-and-local-tax-burdens Thu, 25 Oct 2012 16:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses the latest edition of our <a href="http://taxfoundation.org/article/annual-state-local-tax-burden-ranking-2010-new-york-citizens-pay-most-alaska-least"><em>Annual State-Local Tax Burden Ranking</em></a> report.</p> <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/elizabeth-malm">Elizabeth Malm</a> discusses the latest edition of our <a href="http://taxfoundation.org/article/annual-state-local-tax-burden-ranking-2010-new-york-citizens-pay-most-alaska-least"><em>Annual State-Local Tax Burden Ranking</em></a> report.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/brandon-arnold-sizes-november-ballot http://www.taxfoundation.org/podcast/brandon-arnold-sizes-november-ballot Fri, 19 Oct 2012 07:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>National Taxpayers Union Vice President Brandon Arnold discusses NTU's Ballot Guide for the 2012 election, in which they evaluated approximately 750 ballot measures, initiatives, and state constitutional amentmentds relating to tax and budget policy.</p> <p>National Taxpayers Union Vice President Brandon Arnold discusses NTU's Ballot Guide for the 2012 election, in which they evaluated approximately 750 ballot measures, initiatives, and state constitutional amentmentds relating to tax and budget policy.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-rates-states-business-tax-climate http://www.taxfoundation.org/podcast/scott-drenkard-rates-states-business-tax-climate Thu, 11 Oct 2012 16:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard">Scott Drenkard</a> discusses the <a href="http://taxfoundation.org/article/2013-state-business-tax-climate-index">2013 State Business Tax Climate Index</a>.</p> <p>Tax Foundation economist <a href="http://taxfoundation.org/staff/scott-drenkard">Scott Drenkard</a> discusses the <a href="http://taxfoundation.org/article/2013-state-business-tax-climate-index">2013 State Business Tax Climate Index</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-puts-face-americas-taxpayers http://www.taxfoundation.org/podcast/will-mcbride-puts-face-americas-taxpayers Thu, 04 Oct 2012 17:30:00 -0400 Tax Foundation's Tax Policy Podcast <p><span style="font-size:13px;">Tax Foundation Chief Economist <a href="http://taxfoundation.org/staff/william-mcbride">William McBride</a> Talks about the changing demographics of American taxpaying households (and the increasing number of nonpayers) as detailed in the new publication "<a href="http://taxfoundation.org/slideshow/putting-face-americas-tax-returns">Putting a Face on America's Tax Returns</a>."</span></p> <p><span style="font-size:13px;">Tax Foundation Chief Economist <a href="http://taxfoundation.org/staff/william-mcbride">William McBride</a> Talks about the changing demographics of American taxpaying households (and the increasing number of nonpayers) as detailed in the new publication "<a href="http://taxfoundation.org/slideshow/putting-face-americas-tax-returns">Putting a Face on America's Tax Returns</a>."</span></p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kristina-rasmussen-what-we-can-learn-ctu-strike http://www.taxfoundation.org/podcast/kristina-rasmussen-what-we-can-learn-ctu-strike Thu, 13 Sep 2012 16:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Illinois Policy Institute Executive Vice President <a href="http://illinoispolicy.org/search/index.asp?searchfield=Author+-+Kristina+Rasmussen&amp;Submit=Submit">Kristina Rasmussen</a> discusses the teachers union strike in Chicago and what it tells us about tax and budget policy in the state.</p> <p>Illinois Policy Institute Executive Vice President <a href="http://illinoispolicy.org/search/index.asp?searchfield=Author+-+Kristina+Rasmussen&amp;Submit=Submit">Kristina Rasmussen</a> discusses the teachers union strike in Chicago and what it tells us about tax and budget policy in the state.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-ozgo-washington-states-liquor-privatization http://www.taxfoundation.org/podcast/david-ozgo-washington-states-liquor-privatization Thu, 06 Sep 2012 18:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>David Ozgo, Chief Economist for the <a href="http://www.discus.org/about/">Distilled Spirits Council of the U.S.</a>, discusses the aftermath of Washington state's liquor privatization initiative.</p> <p>David Ozgo, Chief Economist for the <a href="http://www.discus.org/about/">Distilled Spirits Council of the U.S.</a>, discusses the aftermath of Washington state's liquor privatization initiative.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-estate-tax-and-its-discontents http://www.taxfoundation.org/podcast/scott-drenkard-estate-tax-and-its-discontents Thu, 30 Aug 2012 17:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist Scott Drenkard discusses a recent report on the estate tax issued by Congress' Joint Economic Committee, while adding trechant observations of his own.</p> <p>Tax Foundation economist Scott Drenkard discusses a recent report on the estate tax issued by Congress' Joint Economic Committee, while adding trechant observations of his own.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/steve-buckstein-oregons-tax-kicker http://www.taxfoundation.org/podcast/steve-buckstein-oregons-tax-kicker Fri, 17 Aug 2012 11:15:00 -0400 Tax Foundation's Tax Policy Podcast <p><strong>Steve Buckstein</strong>, a Senior Policy Analyst at the Cascade Policy Institute in Portland, Oregon, discusses the state's tax rebate system, known as the "<a href="http://click.icptrack.com/icp/relay.php?r=22063980&amp;msgid=407139&amp;act=5BJS&amp;c=552389&amp;destination=http%3A%2F%2Finteractive.taxfoundation.org%2Fpodcasts%2Fpodcast_20120816_Steve_Buckstein.mp3">tax kicker</a>."</p> <p><strong>Steve Buckstein</strong>, a Senior Policy Analyst at the Cascade Policy Institute in Portland, Oregon, discusses the state's tax rebate system, known as the "<a href="http://click.icptrack.com/icp/relay.php?r=22063980&amp;msgid=407139&amp;act=5BJS&amp;c=552389&amp;destination=http%3A%2F%2Finteractive.taxfoundation.org%2Fpodcasts%2Fpodcast_20120816_Steve_Buckstein.mp3">tax kicker</a>."</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jason-mercier-washington-policy-center http://www.taxfoundation.org/podcast/jason-mercier-washington-policy-center Thu, 02 Aug 2012 18:00:00 -0400 Tax Foundation's Tax Policy Podcast <p><a href="http://www.washingtonpolicy.org/about/staff/jason-mercier">Jason Mercier</a>, Director of the Center for Government Reform at the Washington Policy Center, discusses taxpayers getting a vote on tax increases in Washington State.</p> <p><a href="http://www.washingtonpolicy.org/about/staff/jason-mercier">Jason Mercier</a>, Director of the Center for Government Reform at the Washington Policy Center, discusses taxpayers getting a vote on tax increases in Washington State.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jon-caldara-gov-hickenloopers-tax-record-colorado http://www.taxfoundation.org/podcast/jon-caldara-gov-hickenloopers-tax-record-colorado Thu, 26 Jul 2012 16:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Independence Institute president <a href="http://www.i2i.org/joncaldara.php">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.</p> <p>Independence Institute president <a href="http://www.i2i.org/joncaldara.php">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.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nick-kasprak-obamas-proposed-250000-income-tax-threshold http://www.taxfoundation.org/podcast/nick-kasprak-obamas-proposed-250000-income-tax-threshold Thu, 19 Jul 2012 17:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation analyst and programmer <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> explains President Obama's proposed tax increases on individuals earning over $200,000 and couples earning over $250,000.</p> <p>Tax Foundation analyst and programmer <a href="http://taxfoundation.org/staff/nick-kasprak">Nick Kasprak</a> explains President Obama's proposed tax increases on individuals earning over $200,000 and couples earning over $250,000.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-corrects-gov-martin-omalley-tax-rates http://www.taxfoundation.org/podcast/scott-drenkard-corrects-gov-martin-omalley-tax-rates Thu, 12 Jul 2012 15:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation economist Scott Drenkard talks about the <a href="http://taxfoundation.org/blog/maryland-governor-misstates-state-tax-comparisons">inaccurate tax stats</a> put out this week by the office of Maryland Gov. Martin O'Malley, and discusses whether high taxes are causing families to flee the state for lower-tax locales.</p> <p>Tax Foundation economist Scott Drenkard talks about the <a href="http://taxfoundation.org/blog/maryland-governor-misstates-state-tax-comparisons">inaccurate tax stats</a> put out this week by the office of Maryland Gov. Martin O'Malley, and discusses whether high taxes are causing families to flee the state for lower-tax locales.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jerry-cantrell-and-steve-lonegan-taxes-garden-state http://www.taxfoundation.org/podcast/jerry-cantrell-and-steve-lonegan-taxes-garden-state Thu, 05 Jul 2012 17:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>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/">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/">Steve Lonegan... <p>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/">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/">Steve Lonegan... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-supreme-courts-health-care-ruling http://www.taxfoundation.org/podcast/joseph-henchman-supreme-courts-health-care-ruling Thu, 28 Jun 2012 16:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Vice President for Legal &amp; State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses the impact of the Supreme Court's verdict on the Patient Protection and Affordable Care Act.</p> <p>Tax Foundation Vice President for Legal &amp; State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses the impact of the Supreme Court's verdict on the Patient Protection and Affordable Care Act.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/prof-sheldon-pollack-three-kinds-federal-tax-policy http://www.taxfoundation.org/podcast/prof-sheldon-pollack-three-kinds-federal-tax-policy Thu, 21 Jun 2012 16:30:00 -0400 Tax Foundation's Tax Policy Podcast <p><a href="http://www.buec.udel.edu/pollacks/">Prof. Sheldon Pollack</a> of the University of Delaware discusses his recent article for <em>Tax Notes,</em> "<a href="http://taxprof.typepad.com/taxprof_blog/2012/06/pollack-arenas.html">Arenas of Federal Tax Policy</a>.”</p> <p><a href="http://www.buec.udel.edu/pollacks/">Prof. Sheldon Pollack</a> of the University of Delaware discusses his recent article for <em>Tax Notes,</em> "<a href="http://taxprof.typepad.com/taxprof_blog/2012/06/pollack-arenas.html">Arenas of Federal Tax Policy</a>.”</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-state-tax-trends http://www.taxfoundation.org/podcast/joseph-henchman-state-tax-trends Fri, 15 Jun 2012 15:15:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses the <a href="http://taxfoundation.org/top-10-state-tax-trends-recession-and-recovery-2008-2012">top ten tax trends</a> at the state level.</p> <p>Tax Foundation Vice President for Legal and State Projects <a href="http://taxfoundation.org/staff/joseph-henchman">Joseph Henchman</a> discusses the <a href="http://taxfoundation.org/top-10-state-tax-trends-recession-and-recovery-2008-2012">top ten tax trends</a> at the state level.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/erin-henry-corporate-vs-tax-accounting http://www.taxfoundation.org/podcast/erin-henry-corporate-vs-tax-accounting Tue, 05 Jun 2012 16:45:00 -0400 Tax Foundation's Tax Policy Podcast <p><a href="http://www.business.uconn.edu/cms/p461/u1025/mc/r">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">here</a>.</p> <p><a href="http://www.business.uconn.edu/cms/p461/u1025/mc/r">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">here</a>.</p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mark-robyn-kansas-tax-changes http://www.taxfoundation.org/podcast/mark-robyn-kansas-tax-changes Thu, 31 May 2012 17:45:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Economist Mark Robyn discusses the <a href="http://taxfoundation.org/article/not-kansas-anymore-income-taxes-pass-through-businesses-eliminated">recent state tax changes</a> passed by the legislature in Kansas. </p> <p> </p><p style="text-align: left;"><strong> <p> </p></strong></p> <p>Tax Foundation Economist Mark Robyn discusses the <a href="http://taxfoundation.org/article/not-kansas-anymore-income-taxes-pass-through-businesses-eliminated">recent state tax changes</a> passed by the legislature in Kansas. </p> <p> </p><p style="text-align: left;"><strong> <p> </p></strong></p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-online-travel-taxes http://www.taxfoundation.org/podcast/joseph-henchman-online-travel-taxes Thu, 24 May 2012 15:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Tax Foundation Vice President of Legal &amp; State Projects <a href="http://taxfoundation.org/staff/show/88.html">Joseph Henchman</a> explains the legal fight over cities and states trying to expand their travel and tourism taxes to online travel sites. For more on this topic, see <em>Tax Foundation Special Report No. 198</em>, "<a href="http://taxfoundation.org/publications/show/28205.html">Taxation of Online Travel Services</a>."</p> <p> </p><p style="text-align: left;"><strong> <p> ... <p>Tax Foundation Vice President of Legal &amp; State Projects <a href="http://taxfoundation.org/staff/show/88.html">Joseph Henchman</a> explains the legal fight over cities and states trying to expand their travel and tourism taxes to online travel sites. For more on this topic, see <em>Tax Foundation Special Report No. 198</em>, "<a href="http://taxfoundation.org/publications/show/28205.html">Taxation of Online Travel Services</a>."</p> <p> </p><p style="text-align: left;"><strong> <p> ... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/alecs-jonathan-williams-rich-states-poor-states http://www.taxfoundation.org/podcast/alecs-jonathan-williams-rich-states-poor-states Fri, 18 May 2012 13:15:00 -0400 Tax Foundation's Tax Policy Podcast <p><span class="st">Jonathan Williams, Director of the Tax and Fiscal Policy Task Force at the <a href="http://www.alec.org">American Legislative Exchange Council</a>, discusses the fifth edition of the 50-state economic study <a href="http://www.alec.org/publications/rich-states-poor-states/"><em>Rich States, Poor States</em></a>, co-authored with Arthur B. Laffer and Stephen Moore.</span></p> <p><span class="st">Jonathan Williams, Director of the Tax and Fiscal Policy Task Force at the <a href="http://www.alec.org">American Legislative Exchange Council</a>, discusses the fifth edition of the 50-state economic study <a href="http://www.alec.org/publications/rich-states-poor-states/"><em>Rich States, Poor States</em></a>, co-authored with Arthur B. Laffer and Stephen Moore.</span></p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/gabriel-michael-looming-tax-increases-maryland http://www.taxfoundation.org/podcast/gabriel-michael-looming-tax-increases-maryland Thu, 10 May 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Maryland Public Policy Institute Senior Fellow <a href="http://www.mdpolicy.org/about/detail/gabriel-j-michael">Gabriel Michael</a> discusses the planned special session of the Maryland General Assembly and the proposals they'll be considering to raise income taxes in the state.</p><p> </p> <p> Maryland Public Policy Institute Senior Fellow <a href="http://www.mdpolicy.org/about/detail/gabriel-j-michael">Gabriel Michael</a> discusses the planned special session of the Maryland General Assembly and the proposals they'll be considering to raise income taxes in the state.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/pete-vegas-washington-states-aggressive-tax-collectors http://www.taxfoundation.org/podcast/pete-vegas-washington-states-aggressive-tax-collectors Thu, 03 May 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Business owner <a href="http://www.sagevfoods.com/MainPages/Rice101/Author_Pete_Vegas.htm">Pete Vegas</a> explains how a single visit to Washington state ended up saddling him with an assessment for $180,000 in business and occupation taxes.</p><p> </p> <p> Business owner <a href="http://www.sagevfoods.com/MainPages/Rice101/Author_Pete_Vegas.htm">Pete Vegas</a> explains how a single visit to Washington state ended up saddling him with an assessment for $180,000 in business and occupation taxes.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/andrew-moylan-taxpayer-funded-broadband-networks http://www.taxfoundation.org/podcast/andrew-moylan-taxpayer-funded-broadband-networks Thu, 26 Apr 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> National Taxpayers Union Vice President <a href="http://www.ntu.org/about-ntu/staff/andrew-moylan.html">Andrew Moylan</a> discusses the trend of local governments investing millions (and in some cases hundreds of millions) of dollars in municipal broadband projects that compete with private ISPs. The amount of debt these projects are accumulating is documented in the recent study <a href="http://www.ntu.org/news-and-issues/telecom/49municipal-broadband-wired-to.html">Municipal... <p> National Taxpayers Union Vice President <a href="http://www.ntu.org/about-ntu/staff/andrew-moylan.html">Andrew Moylan</a> discusses the trend of local governments investing millions (and in some cases hundreds of millions) of dollars in municipal broadband projects that compete with private ISPs. The amount of debt these projects are accumulating is documented in the recent study <a href="http://www.ntu.org/news-and-issues/telecom/49municipal-broadband-wired-to.html">Municipal... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-threat-taxmageddon http://www.taxfoundation.org/podcast/will-mcbride-threat-taxmageddon Thu, 19 Apr 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses the implications of <a href="/legacy/show/28130.html">Taxmageddon</a> - the $500 billion tax increase that is coming at the end of 2012 - and what Congress and the White House can do to stop it.</p><p> More on income taxes <a href="/income-taxes#article">here</a>.</p><p> </p> <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses the implications of <a href="/legacy/show/28130.html">Taxmageddon</a> - the $500 billion tax increase that is coming at the end of 2012 - and what Congress and the White House can do to stop it.</p><p> More on income taxes <a href="/income-taxes#article">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/prof-david-tuerck-state-tax-expenditures http://www.taxfoundation.org/podcast/prof-david-tuerck-state-tax-expenditures Thu, 12 Apr 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Prof. David Tuerck, executive director of the Beacon Hill Institute in Boston and chairman of the <a href="http://www.suffolk.edu/college/10241.html">Suffolk University</a> Department of Economics, discusses the tax climate in Massachusetts and the state's many tax expenditures.</p><p> More on Massachusetts <a href="/state-tax-climate/articles/massachusetts">here</a>.</p><p> </p> <p> Prof. David Tuerck, executive director of the Beacon Hill Institute in Boston and chairman of the <a href="http://www.suffolk.edu/college/10241.html">Suffolk University</a> Department of Economics, discusses the tax climate in Massachusetts and the state's many tax expenditures.</p><p> More on Massachusetts <a href="/state-tax-climate/articles/massachusetts">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-tax-freedom-day-2012 http://www.taxfoundation.org/podcast/will-mcbride-tax-freedom-day-2012 Thu, 05 Apr 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses his new report, "<a href="/legacy/show/52.html">Tax Freedom Day Arrives on April 17, 2012</a>."</p><p> More on Tax Freedom Day <a href="/taxfreedomday/">here</a>.</p><p> </p> <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses his new report, "<a href="/legacy/show/52.html">Tax Freedom Day Arrives on April 17, 2012</a>."</p><p> More on Tax Freedom Day <a href="/taxfreedomday/">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/john-harrington-temporary-tax-provisions http://www.taxfoundation.org/podcast/john-harrington-temporary-tax-provisions Thu, 22 Mar 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax attorney and SNR Denton partner <a href="http://www.snrdenton.com/people/h/harrington_john_l.aspx">John Harrington</a> discusses the problem with enacting more and more temporary provisions in the federal tax code.</p><p> More on income taxes <a href="/income-taxes#article">here</a>.</p><p> </p> <p> Tax attorney and SNR Denton partner <a href="http://www.snrdenton.com/people/h/harrington_john_l.aspx">John Harrington</a> discusses the problem with enacting more and more temporary provisions in the federal tax code.</p><p> More on income taxes <a href="/income-taxes#article">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/prof-john-garen-kentucky-blue-ribbon-tax-reform-commission http://www.taxfoundation.org/podcast/prof-john-garen-kentucky-blue-ribbon-tax-reform-commission Thu, 15 Mar 2012 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Prof. John Garen of the <a href="http://gatton.uky.edu/Faculty/garen/index.html">University of Kentucky</a> and the <a href="http://www.bipps.org/">Bluegrass Institute</a> discusses the new tax reform effort launched by  <a href="http://www.therepublic.com/view/story/261a1f3cf06d44e489c6db004dd96327/KY--Tax-Commission/"> Gov. Steve Beshear</a>.</p><p> More on Kentucky policy <a href="/state-tax-climate/articles/kentucky">here</a>.</p><p> </p> <p> Prof. John Garen of the <a href="http://gatton.uky.edu/Faculty/garen/index.html">University of Kentucky</a> and the <a href="http://www.bipps.org/">Bluegrass Institute</a> discusses the new tax reform effort launched by  <a href="http://www.therepublic.com/view/story/261a1f3cf06d44e489c6db004dd96327/KY--Tax-Commission/"> Gov. Steve Beshear</a>.</p><p> More on Kentucky policy <a href="/state-tax-climate/articles/kentucky">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-location-matters http://www.taxfoundation.org/podcast/scott-hodge-location-matters Thu, 08 Mar 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Tax Foundation president <a href="/authors/show/5.html">Scott Hodge</a> discusses our new study on business tax costs in the 50 states, <a href="/legacy/show/28006.html"><em>Location Matters: A Comparative Analysis of State Tax Costs on Business</em></a>.</p><p> More on corporate income taxes <a href="/corporate-income-taxes#article">here</a>.</p><p> </p> <p> Tax Foundation president <a href="/authors/show/5.html">Scott Hodge</a> discusses our new study on business tax costs in the 50 states, <a href="/legacy/show/28006.html"><em>Location Matters: A Comparative Analysis of State Tax Costs on Business</em></a>.</p><p> More on corporate income taxes <a href="/corporate-income-taxes#article">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/james-hohman-tax-reform-and-michigan-recovery http://www.taxfoundation.org/podcast/james-hohman-tax-reform-and-michigan-recovery Thu, 01 Mar 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Our guest this week is <a href="http://www.mackinac.org/bio.aspx?ID=385">James Hohman</a>, assistant director of fiscal policy at the <a href="http://www.mackinac.org/1668">Mackinac Center for Public Policy</a> in Midland, Michigan. James discusses the tax climate in the Great Lakes State, and how Gov. Rick Snyder and the state legislature <a href="http://taxfoundation.org/legacy/show/27965.html">recently reformed</a> the much-disliked Michigan Business Tax.</p><p> More on Michigan... <p> Our guest this week is <a href="http://www.mackinac.org/bio.aspx?ID=385">James Hohman</a>, assistant director of fiscal policy at the <a href="http://www.mackinac.org/1668">Mackinac Center for Public Policy</a> in Midland, Michigan. James discusses the tax climate in the Great Lakes State, and how Gov. Rick Snyder and the state legislature <a href="http://taxfoundation.org/legacy/show/27965.html">recently reformed</a> the much-disliked Michigan Business Tax.</p><p> More on Michigan... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-obamas-corporate-tax-plan http://www.taxfoundation.org/podcast/scott-hodge-obamas-corporate-tax-plan Thu, 23 Feb 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Tax Foundation president <a href="/authors/show/5.html">Scott Hodge</a> discusses the pros and cons of President Obama's <a href="/legacy/show/27989.html">recently-announced plan</a> for corporate tax reform.</p><p> More on corporate income taxes <a href="/corporate-income-taxes#article">here</a>.</p><p> </p> <p> Tax Foundation president <a href="/authors/show/5.html">Scott Hodge</a> discusses the pros and cons of President Obama's <a href="/legacy/show/27989.html">recently-announced plan</a> for corporate tax reform.</p><p> More on corporate income taxes <a href="/corporate-income-taxes#article">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-how-measure-income-inequality http://www.taxfoundation.org/podcast/will-mcbride-how-measure-income-inequality Thu, 16 Feb 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses his <a href="/legacy/show/27939.html">recent study on income inequality</a> in the U.S. and what other researchers have been failing to mention.</p><p> </p> <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses his <a href="/legacy/show/27939.html">recent study on income inequality</a> in the U.S. and what other researchers have been failing to mention.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dee-hodges-maryland-taxpayers-association http://www.taxfoundation.org/podcast/dee-hodges-maryland-taxpayers-association Thu, 09 Feb 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Maryland Taxpayers Association president <a href="http://www.mdtaxes.org/archives/board_bios/hodges-bio.html">Dee Hodges</a> discusses the many tax increases Gov. Martin O'Malley <a href="http://taxfoundation.org/legacy/show/27903.html">has proposed</a> in the Old Line State.</p><p> More on Maryland policy <a href="/state-tax-climate/articles/maryland">here</a><a href="/state-tax-climate/articles/maryland"></a>.</p><p> </p> <p> Maryland Taxpayers Association president <a href="http://www.mdtaxes.org/archives/board_bios/hodges-bio.html">Dee Hodges</a> discusses the many tax increases Gov. Martin O'Malley <a href="http://taxfoundation.org/legacy/show/27903.html">has proposed</a> in the Old Line State.</p><p> More on Maryland policy <a href="/state-tax-climate/articles/maryland">here</a><a href="/state-tax-climate/articles/maryland"></a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mark-robyn-state-tax-climates http://www.taxfoundation.org/podcast/mark-robyn-state-tax-climates Thu, 02 Feb 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/140.html">Mark Robyn</a> discusses his most recent report, the 8th edition of the <a href="/legacy/show/22658.html">State Business Tax Climate Index</a>. The Index accounts for dozens of state tax provisions, creating a single easy-to-use score that measures each state against the tax climates of every other state.</p><p> More on state tax and spending policy <a href="/state-tax-and-spending-policy#article">here</a>.</p><p> </p> <p> Tax Foundation economist <a href="/authors/show/140.html">Mark Robyn</a> discusses his most recent report, the 8th edition of the <a href="/legacy/show/22658.html">State Business Tax Climate Index</a>. The Index accounts for dozens of state tax provisions, creating a single easy-to-use score that measures each state against the tax climates of every other state.</p><p> More on state tax and spending policy <a href="/state-tax-and-spending-policy#article">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/national-taxpayer-advocate-nina-olson http://www.taxfoundation.org/podcast/national-taxpayer-advocate-nina-olson Thu, 26 Jan 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> National Taxpayer Advocate <a href="http://www.taxpayeradvocate.irs.gov/About-TAS/TAS-Leadership">Nina Olson</a> discusses the work of the Taxpayer Advocate's office and the contents of her most recent <a href="http://www.taxpayeradvocate.irs.gov/Annual-Reports-To-Congress/FY-2011-Annual-Report-To-Congress"> report to Congress</a>, including underfunding at the IRS, identity theft, and the need for a Taxpayer Bill of Rights.</p><p> More on income taxes... <p> National Taxpayer Advocate <a href="http://www.taxpayeradvocate.irs.gov/About-TAS/TAS-Leadership">Nina Olson</a> discusses the work of the Taxpayer Advocate's office and the contents of her most recent <a href="http://www.taxpayeradvocate.irs.gov/Annual-Reports-To-Congress/FY-2011-Annual-Report-To-Congress"> report to Congress</a>, including underfunding at the IRS, identity theft, and the need for a Taxpayer Bill of Rights.</p><p> More on income taxes... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/braum-katz-south-carolina-policy-council-gov-haleys-proposed-tax-reforms http://www.taxfoundation.org/podcast/braum-katz-south-carolina-policy-council-gov-haleys-proposed-tax-reforms Thu, 19 Jan 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.scpolicycouncil.org/">South Carolina Policy Council</a> policy analyst <a href="http://www.scpolicycouncil.org/staff/braum-katz/">Braum Katz</a> discusses the details on Gov. Nikki Haley's <a href="http://www.businessweek.com/ap/financialnews/D9S887RO0.htm">proposed budget</a> for the next fiscal year, which includes tax cuts for both corporations and individuals.</p><p> More on South Carolina <a href="/state-tax-climate/articles/south-carolina">here</a>... <p> <a href="http://www.scpolicycouncil.org/">South Carolina Policy Council</a> policy analyst <a href="http://www.scpolicycouncil.org/staff/braum-katz/">Braum Katz</a> discusses the details on Gov. Nikki Haley's <a href="http://www.businessweek.com/ap/financialnews/D9S887RO0.htm">proposed budget</a> for the next fiscal year, which includes tax cuts for both corporations and individuals.</p><p> More on South Carolina <a href="/state-tax-climate/articles/south-carolina">here</a>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/maine-rep-seth-berry-tax-zappers http://www.taxfoundation.org/podcast/maine-rep-seth-berry-tax-zappers Thu, 12 Jan 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Maine <a href="http://www.maine.gov/legis/housedems/sberry/">Rep. Seth Berry</a> (D-Bowdoinham) explains the problem with "tax zappers" - programs that allow merchants to evade sales taxes - and <a href="http://www.necn.com/11/17/11/Maine-to-consider-tax-zapper-bill/landing_politics.html?&amp;apID=cab3ebe3498a48229f5ee87de3ec37b4"> the bill he is co-sponsoring</a> to address the problem.</p> <p>More on sales and use taxes <a href="/sales-and-use-taxes#article">here</a>.</p> <p> </p>... <p>Maine <a href="http://www.maine.gov/legis/housedems/sberry/">Rep. Seth Berry</a> (D-Bowdoinham) explains the problem with "tax zappers" - programs that allow merchants to evade sales taxes - and <a href="http://www.necn.com/11/17/11/Maine-to-consider-tax-zapper-bill/landing_politics.html?&amp;apID=cab3ebe3498a48229f5ee87de3ec37b4"> the bill he is co-sponsoring</a> to address the problem.</p> <p>More on sales and use taxes <a href="/sales-and-use-taxes#article">here</a>.</p> <p> </p>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-how-tax-overseas-profits http://www.taxfoundation.org/podcast/joseph-henchman-how-tax-overseas-profits Thu, 05 Jan 2012 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Tax Foundation Vice President for Legal &amp; State Projects <a href="/authors/show/88.html">Joseph Henchman</a> discusses how U.S. corporations are taxed on their overseas earnings and how the system could be improved.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report 197</em>, "<a href="/legacy/show/27849.html"></a><a href="/legacy/show/27788.html">Rethinking U.S. Taxation of Overseas Operations: Subpart F,... <p> Tax Foundation Vice President for Legal &amp; State Projects <a href="/authors/show/88.html">Joseph Henchman</a> discusses how U.S. corporations are taxed on their overseas earnings and how the system could be improved.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report 197</em>, "<a href="/legacy/show/27849.html"></a><a href="/legacy/show/27788.html">Rethinking U.S. Taxation of Overseas Operations: Subpart F,... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-grades-candidates http://www.taxfoundation.org/podcast/will-mcbride-grades-candidates Thu, 22 Dec 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses <a href="/legacy/show/27849.html">his recent study</a> grading the tax plans of the GOP candidates for president.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> <em>Tax Foundation Fiscal Fact No. 287</em>, "<a href="/legacy/show/27849.html">Presidential Candidate Tax Plan Report Card</a>" by Will McBride, David Logan, and Scott Hodge (12/19/11)<em><br /></em></p>... <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses <a href="/legacy/show/27849.html">his recent study</a> grading the tax plans of the GOP candidates for president.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> <em>Tax Foundation Fiscal Fact No. 287</em>, "<a href="/legacy/show/27849.html">Presidential Candidate Tax Plan Report Card</a>" by Will McBride, David Logan, and Scott Hodge (12/19/11)<em><br /></em></p>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/adam-summers-reason-foundation-californias-big-tax-vote http://www.taxfoundation.org/podcast/adam-summers-reason-foundation-californias-big-tax-vote Thu, 15 Dec 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Reason Foundation Senior Policy Analyst <a href="http://reason.org/experts/outofcontrol/adam-summers">Adam Summers</a> discusses public finances in the Golden State and the multiple tax increase proposals that could confront voters at the polls in 2012.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> <em>Tax Policy Blog</em>, "<a href="http://taxfoundation.org/legacy/show/27827.html">Tax Increase Proposals Bubbling Up for California Ballot</a>" by Joseph... <p> Reason Foundation Senior Policy Analyst <a href="http://reason.org/experts/outofcontrol/adam-summers">Adam Summers</a> discusses public finances in the Golden State and the multiple tax increase proposals that could confront voters at the polls in 2012.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> <em>Tax Policy Blog</em>, "<a href="http://taxfoundation.org/legacy/show/27827.html">Tax Increase Proposals Bubbling Up for California Ballot</a>" by Joseph... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/andrew-biggs-aei-federal-budget-reform http://www.taxfoundation.org/podcast/andrew-biggs-aei-federal-budget-reform Thu, 08 Dec 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> American Enterprise Institute Resident Scholar <a href="http://www.aei.org/scholar/andrew-g-biggs/">Andrew Biggs</a> discusses the failure of the super-committee, the future of payroll taxes and social security, and the chance for reform of the federal budget process.</p><p> Read more from Andrew at AEI's blog <a href="http://blog.american.com/author/abiggs/"><em>The Enterprise</em></a>.</p><p> </p> <p> American Enterprise Institute Resident Scholar <a href="http://www.aei.org/scholar/andrew-g-biggs/">Andrew Biggs</a> discusses the failure of the super-committee, the future of payroll taxes and social security, and the chance for reform of the federal budget process.</p><p> Read more from Andrew at AEI's blog <a href="http://blog.american.com/author/abiggs/"><em>The Enterprise</em></a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-payroll-tax-cut http://www.taxfoundation.org/podcast/will-mcbride-payroll-tax-cut Thu, 01 Dec 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.pelicaninstitute.org/"></a>Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses proposals in Congress to cut payroll taxes and simultaneously place an addition income surtax on millionaires.</p><p> More on federal income taxes... <p> <a href="http://www.pelicaninstitute.org/"></a>Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses proposals in Congress to cut payroll taxes and simultaneously place an addition income surtax on millionaires.</p><p> More on federal income taxes... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kevin-kane-tax-trends-louisiana http://www.taxfoundation.org/podcast/kevin-kane-tax-trends-louisiana Wed, 23 Nov 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.pelicaninstitute.org/">Pelican Institute</a> president <a href="http://www.pelicaninstitute.org/staff/">Kevin Kane</a> talks about the recent vote in Louisiana to ban the imposition of new real estate "transfer" taxes, what else needs to change in the state's taxing and spending priorities, and how developments in the Gulf reflect wider trends across the country.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> Pelican Post, "... <p> <a href="http://www.pelicaninstitute.org/">Pelican Institute</a> president <a href="http://www.pelicaninstitute.org/staff/">Kevin Kane</a> talks about the recent vote in Louisiana to ban the imposition of new real estate "transfer" taxes, what else needs to change in the state's taxing and spending priorities, and how developments in the Gulf reflect wider trends across the country.</p><p> <strong>Related material</strong>:</p><p style="padding-left: 30px;"> Pelican Post, "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/paul-gessing-tax-reform-land-enchantment http://www.taxfoundation.org/podcast/paul-gessing-tax-reform-land-enchantment Thu, 17 Nov 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> <a href="http://riograndefoundation.org/">Rio Grande Foundation</a> President <a href="http://riograndefoundation.org/content/about-rio-grande-foundation#rstf"> Paul Gessing</a> discusses the plan by New Mexico Gov. Susanna Martinez to propose new state tax reform measures to help create jobs and attract investment.</p><p> Listeners can also read more publications from Rio Grande on <a href="http://www.riograndefoundation.org/category/updates/tax-and-budget"> Tax &amp; Budget</a>... <p> <a href="http://riograndefoundation.org/">Rio Grande Foundation</a> President <a href="http://riograndefoundation.org/content/about-rio-grande-foundation#rstf"> Paul Gessing</a> discusses the plan by New Mexico Gov. Susanna Martinez to propose new state tax reform measures to help create jobs and attract investment.</p><p> Listeners can also read more publications from Rio Grande on <a href="http://www.riograndefoundation.org/category/updates/tax-and-budget"> Tax &amp; Budget</a>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/penn-pfiffner-prop-103-and-what-comes-next-colorado http://www.taxfoundation.org/podcast/penn-pfiffner-prop-103-and-what-comes-next-colorado Thu, 10 Nov 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Independence Institute <a href="http://www.i2i.org/fiscalpolicyhomepage.php">Fiscal Policy Center</a> Director <a href="http://www.i2i.org/pennpfiffner.php">Penn Pfiffner</a> discusses the defeat of the Colorado tax increase proposal known as Proposition 103 and what comes next for tax and spending policy in the Centennial State.</p><p style="padding-left: 30px;"> Related material:</p><p style="padding-left: 30px;"> <a href="http://tax.i2i.org/citizens-budget/"><em>Citizens' Budget... <p> Independence Institute <a href="http://www.i2i.org/fiscalpolicyhomepage.php">Fiscal Policy Center</a> Director <a href="http://www.i2i.org/pennpfiffner.php">Penn Pfiffner</a> discusses the defeat of the Colorado tax increase proposal known as Proposition 103 and what comes next for tax and spending policy in the Centennial State.</p><p style="padding-left: 30px;"> Related material:</p><p style="padding-left: 30px;"> <a href="http://tax.i2i.org/citizens-budget/"><em>Citizens' Budget... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-drenkard-candy-and-soda-taxes http://www.taxfoundation.org/podcast/scott-drenkard-candy-and-soda-taxes Thu, 03 Nov 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax Foundation analyst <a href="/authors/show/201.html">Scott Drenkard</a> discusses the efforts of sities and states to fight obesity with higher taxes on candy and soda.</p><p style="padding-left: 30px;"> Related material:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report 196</em>, "<a href="http://taxfoundation.org/legacy/show/27735.html">Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy</a>" by Scott Drenkard.</p>... <p> Tax Foundation analyst <a href="/authors/show/201.html">Scott Drenkard</a> discusses the efforts of sities and states to fight obesity with higher taxes on candy and soda.</p><p style="padding-left: 30px;"> Related material:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report 196</em>, "<a href="http://taxfoundation.org/legacy/show/27735.html">Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy</a>" by Scott Drenkard.</p>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-tax-plans-2012-presidential-hopefuls http://www.taxfoundation.org/podcast/will-mcbride-tax-plans-2012-presidential-hopefuls Thu, 27 Oct 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses the tax plans of the various candidates for president in 2012, including proposals from President Obama, Herman Cain, Mitt Romney, Rick Perry, Ron Paul and more.</p><p> </p> <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses the tax plans of the various candidates for president in 2012, including proposals from President Obama, Herman Cain, Mitt Romney, Rick Perry, Ron Paul and more.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-crisis-unemployment-insurance http://www.taxfoundation.org/podcast/joseph-henchman-crisis-unemployment-insurance Thu, 20 Oct 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax Foundation Vice President for Legal &amp; State Projects <a href="/authors/show/88.html">Joseph Henchman</a> discusses his <a href="/legacy/show/27673.html">new study</a> on government unemployment programs, including funding shortfalls, perverse incentives, and opportunities for reform of the system.</p><p> </p> <p> Tax Foundation Vice President for Legal &amp; State Projects <a href="/authors/show/88.html">Joseph Henchman</a> discusses his <a href="/legacy/show/27673.html">new study</a> on government unemployment programs, including funding shortfalls, perverse incentives, and opportunities for reform of the system.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/audrey-spalding-reforming-business-tax-credits http://www.taxfoundation.org/podcast/audrey-spalding-reforming-business-tax-credits Thu, 13 Oct 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://showmeinstitute.org/aspalding.html">Audrey Spalding</a>, a policy analyst at the Show Me Institute in Missouri, talks about business tax credits and what her state's legislature should do to attract investment and provide for real job growth.</p><p> More on taxes in Missouri <a href="/state-tax-climate/articles/missouri">here</a><a href="/article/topic/7.html"></a>.</p><p> </p> <p> <a href="http://showmeinstitute.org/aspalding.html">Audrey Spalding</a>, a policy analyst at the Show Me Institute in Missouri, talks about business tax credits and what her state's legislature should do to attract investment and provide for real job growth.</p><p> More on taxes in Missouri <a href="/state-tax-climate/articles/missouri">here</a><a href="/article/topic/7.html"></a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/alan-viard-limitations-income-tax-reform http://www.taxfoundation.org/podcast/alan-viard-limitations-income-tax-reform Thu, 06 Oct 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.aei.org/scholar/116">Alan Viard</a>, Resident Scholar at the American Enterprise Institute, talks about individual tax reform and the limits of what can be accomplished though the pursuit of a broad tax base and low rates.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>AEI Tax Policy Outlook</em>, "<a href="http://www.aei.org/outlook/101078">The Benefits and Limitations of Income Tax Reform</a>" by Alex M. Brill and Alan Viard (September 2011).... <p> <a href="http://www.aei.org/scholar/116">Alan Viard</a>, Resident Scholar at the American Enterprise Institute, talks about individual tax reform and the limits of what can be accomplished though the pursuit of a broad tax base and low rates.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>AEI Tax Policy Outlook</em>, "<a href="http://www.aei.org/outlook/101078">The Benefits and Limitations of Income Tax Reform</a>" by Alex M. Brill and Alan Viard (September 2011).... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/george-runner-california-board-equalization http://www.taxfoundation.org/podcast/george-runner-california-board-equalization Thu, 29 Sep 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.boe.ca.gov/runner/">George Runner</a>, member of the California Board of Equalization, discusses recent developments in California tax policy. Runner, a former state Senator, tackles the debate over online retailers and the state’s "Amazon" law, the <a href="http://www.bakersfield.com/opinion/forum/x706716660/Protect-Main-Street-Keep-Proposition-13-whole"> property tax legacy of Proposition 13</a>, and the protections afforded by the Golden State’s Taxpayer Bill... <p> <a href="http://www.boe.ca.gov/runner/">George Runner</a>, member of the California Board of Equalization, discusses recent developments in California tax policy. Runner, a former state Senator, tackles the debate over online retailers and the state’s "Amazon" law, the <a href="http://www.bakersfield.com/opinion/forum/x706716660/Protect-Main-Street-Keep-Proposition-13-whole"> property tax legacy of Proposition 13</a>, and the protections afforded by the Golden State’s Taxpayer Bill... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-logan-problems-american-jobs-act http://www.taxfoundation.org/podcast/david-logan-problems-american-jobs-act Thu, 22 Sep 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Tax Foundation economist <a href="/authors/show/195.html">David S. Logan</a> discusses President Obama's proposed American Jobs Act and <a href="http://taxfoundation.org/legacy/show/27632.html">his new study</a> analyzing its likely impact.</p><p> Related documents:</p><p style="padding-left: 30px;"> Tax Policy Blog: "<a href="/legacy/show/27642.html">It's Not Math, It's Data</a>" by <a href="/authors/show/5.html">Scott Hodge</a> (9/21/11)</p>... <p> This week Tax Foundation economist <a href="/authors/show/195.html">David S. Logan</a> discusses President Obama's proposed American Jobs Act and <a href="http://taxfoundation.org/legacy/show/27632.html">his new study</a> analyzing its likely impact.</p><p> Related documents:</p><p style="padding-left: 30px;"> Tax Policy Blog: "<a href="/legacy/show/27642.html">It's Not Math, It's Data</a>" by <a href="/authors/show/5.html">Scott Hodge</a> (9/21/11)</p>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/state-rep-gary-knight-prospects-tax-reform-maine http://www.taxfoundation.org/podcast/state-rep-gary-knight-prospects-tax-reform-maine Thu, 15 Sep 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Maine State <a href="http://maine.gov/legis/house/hsebios/kniglg.htm">Rep. Gary Knight</a>, Chairman of the Joint Standing Committee on Taxation, discusses plans for major tax reform in the Pine Tree State. Chairman Knight is one of three members of a special subcommittee tasked with soliciting expert opinion and presenting reform proposals to the Joint Committee and, eventually, to the rest of Maine's legislature.</p><p> More on state tax issues in Maine... <p> Maine State <a href="http://maine.gov/legis/house/hsebios/kniglg.htm">Rep. Gary Knight</a>, Chairman of the Joint Standing Committee on Taxation, discusses plans for major tax reform in the Pine Tree State. Chairman Knight is one of three members of a special subcommittee tasked with soliciting expert opinion and presenting reform proposals to the Joint Committee and, eventually, to the rest of Maine's legislature.</p><p> More on state tax issues in Maine... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-mcbride-what-corporations-pay-income-taxes http://www.taxfoundation.org/podcast/will-mcbride-what-corporations-pay-income-taxes Thu, 08 Sep 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses the myth of corporate tax-dodging and his new analysis of corporate tax data from the Internal Revenue Service.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report No. 194,</em> "<a href="/legacy/show/27596.html">Beyond the Headlines: What Do Corporations Pay in Income Tax?</a>" by Will McBride (9/7/11)</p><p style="padding-left: 30px;"> "... <p> Tax Foundation economist <a href="/authors/show/193.html">Will McBride</a> discusses the myth of corporate tax-dodging and his new analysis of corporate tax data from the Internal Revenue Service.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report No. 194,</em> "<a href="/legacy/show/27596.html">Beyond the Headlines: What Do Corporations Pay in Income Tax?</a>" by Will McBride (9/7/11)</p><p style="padding-left: 30px;"> "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dave-trabert-fight-tax-reform-kansas http://www.taxfoundation.org/podcast/dave-trabert-fight-tax-reform-kansas Thu, 01 Sep 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.kansaspolicy.org">Kansas Policy Institute</a> President <a href="http://kansaspolicy.org/AboutUs/Staff/">Dave Trabert</a> discusses the prospects for substantive tax reform in the Sunflower State, including the possibility of both phasing out the individual income tax and cutting (or even abolishing) the corporate income tax.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>"</em>... <p> <a href="http://www.kansaspolicy.org">Kansas Policy Institute</a> President <a href="http://kansaspolicy.org/AboutUs/Staff/">Dave Trabert</a> discusses the prospects for substantive tax reform in the Sunflower State, including the possibility of both phasing out the individual income tax and cutting (or even abolishing) the corporate income tax.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>"</em>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-henderson-canadas-lessons-us-debt-crisis http://www.taxfoundation.org/podcast/david-henderson-canadas-lessons-us-debt-crisis Thu, 25 Aug 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Economist <a href="http://mercatus.org/david-r-henderson">David Henderson</a> discusses the U.S. debt crisis and what we can learn from how Canada handled its own looming fiscal catastrophe in the mid-1990s.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>Mercatus Center Working Paper No. 11-25</em>, "<a href="http://mercatus.org/sites/default/files/publication/Canada%27s%20Reversed%20Budget.Henderson.5.5.11.pdf">Canada's Reversed Fiscal Crisis</a>" by... <p> Economist <a href="http://mercatus.org/david-r-henderson">David Henderson</a> discusses the U.S. debt crisis and what we can learn from how Canada handled its own looming fiscal catastrophe in the mid-1990s.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>Mercatus Center Working Paper No. 11-25</em>, "<a href="http://mercatus.org/sites/default/files/publication/Canada%27s%20Reversed%20Budget.Henderson.5.5.11.pdf">Canada's Reversed Fiscal Crisis</a>" by... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-logan-taxing-super-rich http://www.taxfoundation.org/podcast/david-logan-taxing-super-rich Thu, 18 Aug 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Tax Foundation economist <a href="/authors/show/195.html">David S. Logan</a> discusses taxes on high-earners and what constitutes a "fair share" of income taxes for wealthy individuals.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="/legacy/show/27547.html">Warren Buffett’s Proposed Tax Hikes Would Provide Insignificant Revenue</a>" by <a href="/authors/show/195.html">David S. Logan</a> (8/18/11)</p><p style="padding-left: 30px;"> "... <p> Tax Foundation economist <a href="/authors/show/195.html">David S. Logan</a> discusses taxes on high-earners and what constitutes a "fair share" of income taxes for wealthy individuals.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="/legacy/show/27547.html">Warren Buffett’s Proposed Tax Hikes Would Provide Insignificant Revenue</a>" by <a href="/authors/show/195.html">David S. Logan</a> (8/18/11)</p><p style="padding-left: 30px;"> "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/timothy-mathews-chimicles-and-tikellis-ardon-v-city-los-angeles http://www.taxfoundation.org/podcast/timothy-mathews-chimicles-and-tikellis-ardon-v-city-los-angeles Thu, 11 Aug 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://chimicles.com/attorney/timothy-n-mathews">Timothy Mathews</a> of the law firm Chimicles and Tikellis discusses the case of <em>Ardon v. City of Los Angeles</em>, in which the plaintiff is challenging an illegally collected telephone tax in the California courts.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="/legacy/show/27482.html">California Supreme Court OKs Class-Action Tax Refund Claims, Siding with Tax Foundation Brief</a>" by... <p> <a href="http://chimicles.com/attorney/timothy-n-mathews">Timothy Mathews</a> of the law firm Chimicles and Tikellis discusses the case of <em>Ardon v. City of Los Angeles</em>, in which the plaintiff is challenging an illegally collected telephone tax in the California courts.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="/legacy/show/27482.html">California Supreme Court OKs Class-Action Tax Refund Claims, Siding with Tax Foundation Brief</a>" by... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/josh-barro-debt-ceiling-compromise http://www.taxfoundation.org/podcast/josh-barro-debt-ceiling-compromise Thu, 04 Aug 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.manhattan-institute.org/html/barro.htm">Josh Barro</a>, the Walter B. Wriston fellow at the Manhattan Institute, discusses the federal debt ceiling and the budget compromise recently passed by Congress and the White House.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="http://www.nationalreview.com/agenda/273256/debt-ceiling-deal-less-meets-eye-josh-barro">Debt Ceiling Deal—Less Than Meets the Eye</a>" in National Review Online by Josh... <p> <a href="http://www.manhattan-institute.org/html/barro.htm">Josh Barro</a>, the Walter B. Wriston fellow at the Manhattan Institute, discusses the federal debt ceiling and the budget compromise recently passed by Congress and the White House.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="http://www.nationalreview.com/agenda/273256/debt-ceiling-deal-less-meets-eye-josh-barro">Debt Ceiling Deal—Less Than Meets the Eye</a>" in National Review Online by Josh... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mark-robyn-sales-tax-holidays http://www.taxfoundation.org/podcast/mark-robyn-sales-tax-holidays Thu, 28 Jul 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="/authors/show/140.html">Mark Robyn</a>, Tax Foundation economist, discusses his recent study (with Joseph Henchman and Micah Cohen) on sales tax holidays. Mark debunks some of the myths used to justifiy such tax breaks and makes the case for year-round tax reform rather than short-term gimmicks.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report No. 193</em>, "<a href="/legacy/show/26533.html">Sales Tax Holidays: Politically... <p> <a href="/authors/show/140.html">Mark Robyn</a>, Tax Foundation economist, discusses his recent study (with Joseph Henchman and Micah Cohen) on sales tax holidays. Mark debunks some of the myths used to justifiy such tax breaks and makes the case for year-round tax reform rather than short-term gimmicks.</p><p> Related material:</p><p style="padding-left: 30px;"> <em>Tax Foundation Special Report No. 193</em>, "<a href="/legacy/show/26533.html">Sales Tax Holidays: Politically... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/anthony-randazzo-reason-foundation-mortgage-interest-deduction http://www.taxfoundation.org/podcast/anthony-randazzo-reason-foundation-mortgage-interest-deduction Thu, 21 Jul 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Anthony Randazzo, Director of Economic Research at the Reason Foundation, explains the effects of the mortgage interest deduction on home buyers, the housing industry and the wider U.S. economy.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="http://reason.org/legacy/show/home-prices-without-mortgage-deduct">How Would Getting Rid of the Mortgage Interest Deduction Impact Housing Prices</a>" by Anthony Randazzo (7/12/11)</p><p style="padding-left: 30px;"> "... <p> Anthony Randazzo, Director of Economic Research at the Reason Foundation, explains the effects of the mortgage interest deduction on home buyers, the housing industry and the wider U.S. economy.</p><p> Related material:</p><p style="padding-left: 30px;"> "<a href="http://reason.org/legacy/show/home-prices-without-mortgage-deduct">How Would Getting Rid of the Mortgage Interest Deduction Impact Housing Prices</a>" by Anthony Randazzo (7/12/11)</p><p style="padding-left: 30px;"> "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dirk-giseburt-davis-wright-tremaine-llp http://www.taxfoundation.org/podcast/dirk-giseburt-davis-wright-tremaine-llp Thu, 14 Jul 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://twitter.com/#%21/RichardMorrison">Richard Morrison</a> talks with <a href="http://www.dwt.com/People/DirkGiseburt">Dirk Giseburt</a>, an attorney and Partner at the Seattle office of Davis Wright Tremaine LLP and Counsel of Record on the Tax Foundation’s recent <a href="/legacy/show/27381.html">Supreme Court brief</a> in the case of <em>Lamtec v. Department of Revenue of the State of Washington</em>. Giseburt discusses the details... <p> This week Manager of Communications <a href="http://twitter.com/#%21/RichardMorrison">Richard Morrison</a> talks with <a href="http://www.dwt.com/People/DirkGiseburt">Dirk Giseburt</a>, an attorney and Partner at the Seattle office of Davis Wright Tremaine LLP and Counsel of Record on the Tax Foundation’s recent <a href="/legacy/show/27381.html">Supreme Court brief</a> in the case of <em>Lamtec v. Department of Revenue of the State of Washington</em>. Giseburt discusses the details... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/stephen-moore-wall-street-journal http://www.taxfoundation.org/podcast/stephen-moore-wall-street-journal Thu, 07 Jul 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://twitter.com/#!/RichardMorrison">Richard Morrison</a> talks with <em>Wall Street Journal</em> editorial writer <a href="http://topics.wsj.com/person/M/stephen-moore/5675">Stephen Moore</a> about the negotiations over the federal debt ceiling and what tax changes might emerge from a compromise between Congress and the White House.</p><p> </p> <p> This week Manager of Communications <a href="http://twitter.com/#!/RichardMorrison">Richard Morrison</a> talks with <em>Wall Street Journal</em> editorial writer <a href="http://topics.wsj.com/person/M/stephen-moore/5675">Stephen Moore</a> about the negotiations over the federal debt ceiling and what tax changes might emerge from a compromise between Congress and the White House.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/peter-j-nelson-center-american-experience http://www.taxfoundation.org/podcast/peter-j-nelson-center-american-experience Thu, 30 Jun 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://americanexperiment.org/author/peter-j-nelson">Peter J. Nelson</a>, Policy Fellow at the <a href="http://americanexperiment.org/">Center of the American Experiment</a> in Minnesota, about the state's contentious budget negotiations and the prospect of a state government shutdown.</p><p> More on Minnesota... <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://americanexperiment.org/author/peter-j-nelson">Peter J. Nelson</a>, Policy Fellow at the <a href="http://americanexperiment.org/">Center of the American Experiment</a> in Minnesota, about the state's contentious budget negotiations and the prospect of a state government shutdown.</p><p> More on Minnesota... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-vranich-californias-business-climate http://www.taxfoundation.org/podcast/joseph-vranich-californias-business-climate Thu, 23 Jun 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://thebusinessrelocationcoach.blogspot.com/">Joseph Vranich</a>, a business consultant and "relocation coach" for companies seeking new places to do business. Joe explains how the tax and regulatory climate in California is driving away business owners and investment and which other states they're fleeing to.</p><p style="padding-left: 30px;">... <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://thebusinessrelocationcoach.blogspot.com/">Joseph Vranich</a>, a business consultant and "relocation coach" for companies seeking new places to do business. Joe explains how the tax and regulatory climate in California is driving away business owners and investment and which other states they're fleeing to.</p><p style="padding-left: 30px;">... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/fergus-hodgson-pelican-institute http://www.taxfoundation.org/podcast/fergus-hodgson-pelican-institute Fri, 17 Jun 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://www.pelicaninstitute.org/fhodgson/">Fergus Hodgson</a>, Capitol Bureau Reporter for the <a href="http://www.pelicaninstitute.org">Pelican Institute</a> in Louisiana. Fergus fills us in on what's been going on with tax policy recently in Baton Rouge, including proposals for an Amazon tax, changes to the cigarette tax, and a proposal to phase-out... <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://www.pelicaninstitute.org/fhodgson/">Fergus Hodgson</a>, Capitol Bureau Reporter for the <a href="http://www.pelicaninstitute.org">Pelican Institute</a> in Louisiana. Fergus fills us in on what's been going on with tax policy recently in Baton Rouge, including proposals for an Amazon tax, changes to the cigarette tax, and a proposal to phase-out... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/karlyn-bowman-aei-history-public-opinion-taxes http://www.taxfoundation.org/podcast/karlyn-bowman-aei-history-public-opinion-taxes Thu, 09 Jun 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with American Enterprise Institute Senior Fellow <a href="http://www.aei.org/scholar/7">Karlyn Bowman</a> about her recent study on the history of taxes and public opinion polling.</p><p> For more information, see the following:</p><p style="padding-left: 30px;"> <em>AEI Public Opinion Study</em>, "<a href="http://www.aei.org/paper/100210">Public Opinions on Taxes... <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with American Enterprise Institute Senior Fellow <a href="http://www.aei.org/scholar/7">Karlyn Bowman</a> about her recent study on the history of taxes and public opinion polling.</p><p> For more information, see the following:</p><p style="padding-left: 30px;"> <em>AEI Public Opinion Study</em>, "<a href="http://www.aei.org/paper/100210">Public Opinions on Taxes... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-film-tax-credits-states http://www.taxfoundation.org/podcast/joseph-henchman-film-tax-credits-states Thu, 02 Jun 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="/authors/show/88.html">Joseph Henchman</a>, Tax Foundation Vice President for Legal &amp; State Projects. Joe discusses <a href="/legacy/show/27313.html">his new study</a> on how states are changing their attitudes when it comes to giving out tax credits for film and TV production.</p><p> For more information see the following:</p>... <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="/authors/show/88.html">Joseph Henchman</a>, Tax Foundation Vice President for Legal &amp; State Projects. Joe discusses <a href="/legacy/show/27313.html">his new study</a> on how states are changing their attitudes when it comes to giving out tax credits for film and TV production.</p><p> For more information see the following:</p>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/will-newton-national-federation-independent-business-texas http://www.taxfoundation.org/podcast/will-newton-national-federation-independent-business-texas Thu, 26 May 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://www.nfib.com/texas/contact-nfib">Will Newton</a>, Executive Director of the National Federation of Independent Business state affiliate in Texas. Will discusses the problems with Texas' current state business tax, known as the margin tax, and what the legislature has been up to in Austin as this year's session is about to wrap up.</p><p> More... <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://www.nfib.com/texas/contact-nfib">Will Newton</a>, Executive Director of the National Federation of Independent Business state affiliate in Texas. Will discusses the problems with Texas' current state business tax, known as the margin tax, and what the legislature has been up to in Austin as this year's session is about to wrap up.</p><p> More... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jd-foster-heritage-foundation-saving-american-dream http://www.taxfoundation.org/podcast/jd-foster-heritage-foundation-saving-american-dream Thu, 19 May 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://www.heritage.org/about/staff/f/j-d--foster">J.D. Foster</a>, the Norman B. Ture Senior Fellow in the Economics of Fiscal Policy at The Heritage Foundation. Richard and J.D. discuss Heritage's new blueprint for federal budget and tax reform, "... <p> This week Manager of Communications <a href="http://taxfoundation.org/authors/show/187.html">Richard Morrison</a> talks with <a href="http://www.heritage.org/about/staff/f/j-d--foster">J.D. Foster</a>, the Norman B. Ture Senior Fellow in the Economics of Fiscal Policy at The Heritage Foundation. Richard and J.D. discuss Heritage's new blueprint for federal budget and tax reform, "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/chris-atkins-indiana-office-management-and-budget http://www.taxfoundation.org/podcast/chris-atkins-indiana-office-management-and-budget Fri, 13 May 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Chris Atkins, General Counsel and Policy Director of the <a href="http://www.in.gov/omb/">Indiana Office of Management and Budget</a> about the budget and tax reform bills recently signed by Gov. Mitch Daniels.</p><p> More on Indiana <a href="http://taxfoundation.org/state-tax-climate/articles/indiana">here</a>.</p><p> </p> <p> This week Manager of Communications Richard Morrison talks with Chris Atkins, General Counsel and Policy Director of the <a href="http://www.in.gov/omb/">Indiana Office of Management and Budget</a> about the budget and tax reform bills recently signed by Gov. Mitch Daniels.</p><p> More on Indiana <a href="http://taxfoundation.org/state-tax-climate/articles/indiana">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/tax-foundation-president-scott-hodge-equity-federal-tax-code http://www.taxfoundation.org/podcast/tax-foundation-president-scott-hodge-equity-federal-tax-code Thu, 05 May 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Tax Foundation President <a href="http://taxfoundation.org/authors/show/5.html">Scott Hodge</a> about Scott's <a href="http://taxfoundation.org/legacy/show/27254.html">recent testimony</a> before <a href="http://finance.senate.gov/hearings/hearing/?id=c43044bc-5056-a032-5269-eaf168733599"> a hearing</a> of the Senate Finance Committee on equity in the federal tax code.</p><p> More on income taxes... <p> This week Manager of Communications Richard Morrison talks with Tax Foundation President <a href="http://taxfoundation.org/authors/show/5.html">Scott Hodge</a> about Scott's <a href="http://taxfoundation.org/legacy/show/27254.html">recent testimony</a> before <a href="http://finance.senate.gov/hearings/hearing/?id=c43044bc-5056-a032-5269-eaf168733599"> a hearing</a> of the Senate Finance Committee on equity in the federal tax code.</p><p> More on income taxes... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kurt-wenner-florida-taxwatch-gov-rick-scotts-tax-reform-proposals http://www.taxfoundation.org/podcast/kurt-wenner-florida-taxwatch-gov-rick-scotts-tax-reform-proposals Thu, 28 Apr 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with <a href="http://www.floridataxwatch.org/">Florida TaxWatch</a> Vice President of Tax Research <a href="http://www.floridataxwatch.org/aboutus/kurt.php">Kurt Wenner</a> about the fate of Gov. Rick Scott's tax reform and budget proposals.</p><p> More on Florida taxes <a href="/state-tax-climate/articles/florida">here</a>.</p><p> </p> <p> This week Manager of Communications Richard Morrison talks with <a href="http://www.floridataxwatch.org/">Florida TaxWatch</a> Vice President of Tax Research <a href="http://www.floridataxwatch.org/aboutus/kurt.php">Kurt Wenner</a> about the fate of Gov. Rick Scott's tax reform and budget proposals.</p><p> More on Florida taxes <a href="/state-tax-climate/articles/florida">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nick-kasprak-tax-foundation-marginal-tax-rates-calculator http://www.taxfoundation.org/podcast/nick-kasprak-tax-foundation-marginal-tax-rates-calculator Thu, 21 Apr 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Tax Foundation Programmer and Analyst <a href="http://taxfoundation.org/authors/show/179.html">Nick Kasprak</a> about his newsest creation, the <a href="http://interactive.taxfoundation.org/taxgraph">Marginal Tax Rates Calcualtor</a>. The new online offering joins the rest of the resources available at the <a href="http://interactive.taxfoundation.org">interactive section</a> of the Tax Foundation website.</p><p> Watch... <p> This week Manager of Communications Richard Morrison talks with Tax Foundation Programmer and Analyst <a href="http://taxfoundation.org/authors/show/179.html">Nick Kasprak</a> about his newsest creation, the <a href="http://interactive.taxfoundation.org/taxgraph">Marginal Tax Rates Calcualtor</a>. The new online offering joins the rest of the resources available at the <a href="http://interactive.taxfoundation.org">interactive section</a> of the Tax Foundation website.</p><p> Watch... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/ashley-denault-rhode-island-public-expenditure-council http://www.taxfoundation.org/podcast/ashley-denault-rhode-island-public-expenditure-council Thu, 14 Apr 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Ashley Denault, Director of Research at the <a href="http://www.ripec.com/matriarch/default.asp">Rhode Island Public Expenditure Council</a>, about the tax provisions in the FY2012 budget outline proposed by Gov. Lincoln Chafee.</p><p> </p> <p> This week Manager of Communications Richard Morrison talks with Ashley Denault, Director of Research at the <a href="http://www.ripec.com/matriarch/default.asp">Rhode Island Public Expenditure Council</a>, about the tax provisions in the FY2012 budget outline proposed by Gov. Lincoln Chafee.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-tax-freedom-day-2011 http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-tax-freedom-day-2011 Thu, 07 Apr 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt</a> about this year's <a href="http://taxfoundation.org/legacy/show/93.html">Tax Freedom Day</a>®, trends in tax burdens and how the increasing federal budget deficit has changed the way we estimate the cost of government.</p><p> </p> <p> This week Manager of Communications Richard Morrison talks with Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt</a> about this year's <a href="http://taxfoundation.org/legacy/show/93.html">Tax Freedom Day</a>®, trends in tax burdens and how the increasing federal budget deficit has changed the way we estimate the cost of government.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/william-schubart-vermont-blue-ribbon-tax-structure-commission http://www.taxfoundation.org/podcast/william-schubart-vermont-blue-ribbon-tax-structure-commission Thu, 31 Mar 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with <a href="http://www.vermonttaxreform.org/">Vermont Blue Ribbon Tax Structure Commission</a> member <a href="http://schubart.com/author/">William Schubart</a>. The Commission, created by the state legislature, consists of three members who evaluated Vermont's current tax structure and issued <a href="http://www.vermonttaxreform.org/wp-content/uploads/2011/01/WEB-REPORT-2.pdf"> a major report</a> suggesting a number of... <p> This week Manager of Communications Richard Morrison talks with <a href="http://www.vermonttaxreform.org/">Vermont Blue Ribbon Tax Structure Commission</a> member <a href="http://schubart.com/author/">William Schubart</a>. The Commission, created by the state legislature, consists of three members who evaluated Vermont's current tax structure and issued <a href="http://www.vermonttaxreform.org/wp-content/uploads/2011/01/WEB-REPORT-2.pdf"> a major report</a> suggesting a number of... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/matthew-mitchell-mercatus-center-state-tax-and-expenditure-limits http://www.taxfoundation.org/podcast/matthew-mitchell-mercatus-center-state-tax-and-expenditure-limits Thu, 24 Mar 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Mercatus Center research fellow <a href="http://mercatus.org/matthew-mitchell">Matthew Mitchell</a> about his recent look into the effects of state tax and expenditure limits. His study, <em><a href="http://mercatus.org/publication/tel-it-it">TEL It Like It Is: Do State Tax and Expenditure Limits Actually Limit Spending?</a></em> examines the various policies states have adopted to curb their budgets and how they've... <p> This week Manager of Communications Richard Morrison talks with Mercatus Center research fellow <a href="http://mercatus.org/matthew-mitchell">Matthew Mitchell</a> about his recent look into the effects of state tax and expenditure limits. His study, <em><a href="http://mercatus.org/publication/tel-it-it">TEL It Like It Is: Do State Tax and Expenditure Limits Actually Limit Spending?</a></em> examines the various policies states have adopted to curb their budgets and how they've... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-tax-foundation-us-corporate-tax-rates http://www.taxfoundation.org/podcast/scott-hodge-tax-foundation-us-corporate-tax-rates Mon, 21 Mar 2011 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Tax Foundation President <a href="http://taxfoundation.org/authors/show/5.html">Scott A. Hodge</a> about his latest study, <em>Tax Foundation Fiscal Fact No. 261</em>, "<a href="http://taxfoundation.org/legacy/show/27100.html">Countdown to #1: 2011 Marks 20th Year That U.S. Corporate Tax Rate Is Higher than OECD Average</a>." The U.S. corporate tax rate will soon become the highest in the industrialized world. As other... <p> This week Manager of Communications Richard Morrison talks with Tax Foundation President <a href="http://taxfoundation.org/authors/show/5.html">Scott A. Hodge</a> about his latest study, <em>Tax Foundation Fiscal Fact No. 261</em>, "<a href="http://taxfoundation.org/legacy/show/27100.html">Countdown to #1: 2011 Marks 20th Year That U.S. Corporate Tax Rate Is Higher than OECD Average</a>." The U.S. corporate tax rate will soon become the highest in the industrialized world. As other... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-and-mark-robyn-tax-foundation-michigan-and-connecticut http://www.taxfoundation.org/podcast/kail-padgitt-and-mark-robyn-tax-foundation-michigan-and-connecticut Thu, 10 Mar 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with Tax Foundation staff economists <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt</a> and <a href="http://taxfoundation.org/authors/show/140.html">Mark Robyn</a>. Kail explains the tax changes proposed in Michigan Gov. Rick Snyder's recently-unveiled budget proposal, and Mark takes on the tax package being championed by Connecticut Gov. Dannel Malloy.</p><p> For more information, see <em>Tax... <p> This week Manager of Communications Richard Morrison talks with Tax Foundation staff economists <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt</a> and <a href="http://taxfoundation.org/authors/show/140.html">Mark Robyn</a>. Kail explains the tax changes proposed in Michigan Gov. Rick Snyder's recently-unveiled budget proposal, and Mark takes on the tax package being championed by Connecticut Gov. Dannel Malloy.</p><p> For more information, see <em>Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/maurice-thompson-1851-center-constitutional-law http://www.taxfoundation.org/podcast/maurice-thompson-1851-center-constitutional-law Thu, 03 Mar 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with <a href="http://www.ohioconstitution.org/about-us/about-2/">Maurice A. Thompson</a>, executive director of the Ohio-based <a href="http://www.ohioconstitution.org/">1851 Center for Constitutional Law</a>, about the legal debate over taxes vs. fees and the case of <a href="http://www.ohioconstitution.org/2011/02/16/continuing-efforts-to-end-unconstitutional-taxation/"> <em>Drees Company v. Hamilton Township</em></a>,... <p> This week Manager of Communications Richard Morrison talks with <a href="http://www.ohioconstitution.org/about-us/about-2/">Maurice A. Thompson</a>, executive director of the Ohio-based <a href="http://www.ohioconstitution.org/">1851 Center for Constitutional Law</a>, about the legal debate over taxes vs. fees and the case of <a href="http://www.ohioconstitution.org/2011/02/16/continuing-efforts-to-end-unconstitutional-taxation/"> <em>Drees Company v. Hamilton Township</em></a>,... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mark-robyn-tax-foundation-state-local-tax-burdens http://www.taxfoundation.org/podcast/mark-robyn-tax-foundation-state-local-tax-burdens Thu, 24 Feb 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week Manager of Communications Richard Morrison talks with staff economist <a href="http://taxfoundation.org/authors/show/140.html">Mark Robyn</a> about his new study, <em>Special Report</em> <em>No. 189</em>, "<a href="http://taxfoundation.org/legacy/show/22320.html">State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income</a>." </p><p> Read more about tax burdens <a href="http://taxfoundation.org/tax-burdens#article">here</a>.</p><p> </p> <p> This week Manager of Communications Richard Morrison talks with staff economist <a href="http://taxfoundation.org/authors/show/140.html">Mark Robyn</a> about his new study, <em>Special Report</em> <em>No. 189</em>, "<a href="http://taxfoundation.org/legacy/show/22320.html">State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income</a>." </p><p> Read more about tax burdens <a href="http://taxfoundation.org/tax-burdens#article">here</a>.</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/aparna-mathur-aei-us-corporate-tax-rates http://www.taxfoundation.org/podcast/aparna-mathur-aei-us-corporate-tax-rates Thu, 17 Feb 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week Manager of Media Relations Richard Morrison interviews economist and American Enterprise Institute Resident Scholar <a href="http://www.aei.org/scholar/111">Aparna Mathur</a> on corporate taxes and her new study (with co-author Kevin Hassett), "<a href="http://www.aei.org/outlook/101024">Report Card of Effective Corporate Tax Rates: United States Gets an F</a>."</p><p> Read more about corporate income taxes <a href="http://taxfoundation.org/corporate-income-taxes#article">... <p> This week Manager of Media Relations Richard Morrison interviews economist and American Enterprise Institute Resident Scholar <a href="http://www.aei.org/scholar/111">Aparna Mathur</a> on corporate taxes and her new study (with co-author Kevin Hassett), "<a href="http://www.aei.org/outlook/101024">Report Card of Effective Corporate Tax Rates: United States Gets an F</a>."</p><p> Read more about corporate income taxes <a href="http://taxfoundation.org/corporate-income-taxes#article">... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nick-kasprak-tax-foundation-new-online-tools http://www.taxfoundation.org/podcast/nick-kasprak-tax-foundation-new-online-tools Thu, 10 Feb 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week Manager of Media Relations Richard Morrison talks with Tax Foundation Analyst and Programmer <a href="/authors/show/179.html">Nick Kasprak</a> about our new <a href="http://interactive.taxfoundation.org">online data tools and calculators</a>. The tools include a value added tax calculator, a database of local property tax data for every county in the nation, information about state-to-state migration, and a state spending limits application that allows users to see what... <p> This week Manager of Media Relations Richard Morrison talks with Tax Foundation Analyst and Programmer <a href="/authors/show/179.html">Nick Kasprak</a> about our new <a href="http://interactive.taxfoundation.org">online data tools and calculators</a>. The tools include a value added tax calculator, a database of local property tax data for every county in the nation, information about state-to-state migration, and a state spending limits application that allows users to see what... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nina-olson-national-taxpayer-advocate-standing-taxpayers http://www.taxfoundation.org/podcast/nina-olson-national-taxpayer-advocate-standing-taxpayers Wed, 02 Feb 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week Manager of Media Relations Richard Morrison interviews Nina Olson, the Internal Revenue Service's <a href="http://www.irs.gov/advocate/index.html">National Taxpayer Advocate</a>. Ms. Olson's most recent report to Congress, <em><a href="http://www.irs.gov/pub/irs-utl/2010arcmsp1_taxreform.pdf">The Time for Tax Reform Is Now</a></em>, identifies the most serious problems encountered by taxpayers and makes recommendations for improving the federal tax code.</p><p> For more... <p> This week Manager of Media Relations Richard Morrison interviews Nina Olson, the Internal Revenue Service's <a href="http://www.irs.gov/advocate/index.html">National Taxpayer Advocate</a>. Ms. Olson's most recent report to Congress, <em><a href="http://www.irs.gov/pub/irs-utl/2010arcmsp1_taxreform.pdf">The Time for Tax Reform Is Now</a></em>, identifies the most serious problems encountered by taxpayers and makes recommendations for improving the federal tax code.</p><p> For more... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-2010-state-tax-changes http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-2010-state-tax-changes Thu, 27 Jan 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week Manager of Media Relations Richard Morrison interviews Tax Counsel and Director of State Projects Joseph Henchman about his latest Special Report, "<a href="http://taxfoundation.org/legacy/show/26963.html">State Tax Changes During 2010</a>."</p><p> </p> <p> This week Manager of Media Relations Richard Morrison interviews Tax Counsel and Director of State Projects Joseph Henchman about his latest Special Report, "<a href="http://taxfoundation.org/legacy/show/26963.html">State Tax Changes During 2010</a>."</p><p> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/prof-christine-ries-georgia-council-tax-reform-and-fairness http://www.taxfoundation.org/podcast/prof-christine-ries-georgia-council-tax-reform-and-fairness Wed, 19 Jan 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week we talk with <a href="http://www.econ.gatech.edu/people/faculty/ries">Prof. Christine Ries</a> of Georgia Tech about her experience serving on Georgia's  Council on Tax Reform and Fairness. The council recently evaluated the state's tax structure and issued a report with a list of reforms, focusing on eliminating special credits and exemptions, lowering income tax rates, and broadening the base of the sales tax. </p><p> For more information, see the... <p> This week we talk with <a href="http://www.econ.gatech.edu/people/faculty/ries">Prof. Christine Ries</a> of Georgia Tech about her experience serving on Georgia's  Council on Tax Reform and Fairness. The council recently evaluated the state's tax structure and issued a report with a list of reforms, focusing on eliminating special credits and exemptions, lowering income tax rates, and broadening the base of the sales tax. </p><p> For more information, see the... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/tom-johnson-taxpayers-federation-illinois-tax-hikes-land-lincoln http://www.taxfoundation.org/podcast/tom-johnson-taxpayers-federation-illinois-tax-hikes-land-lincoln Thu, 13 Jan 2011 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, we talk with <a href="http://www.taxpayfedil.org/tabs/Staff/TFIStaff.aspx">J. Thomas Johnson</a>, President of the Taxpayers' Federation of Illinois, about the individual and corporate income tax hikes recently passed by the General Assembly.</p><p> For more information, see <em>Tax Foundation Fiscal Fact No. 256,</em> "<a href="http://taxfoundation.org/legacy/show/26965.html">Illinois Approves Sharp Income Tax Increase, Third-Highest Corporate Tax Rate... <p> On this week's podcast, we talk with <a href="http://www.taxpayfedil.org/tabs/Staff/TFIStaff.aspx">J. Thomas Johnson</a>, President of the Taxpayers' Federation of Illinois, about the individual and corporate income tax hikes recently passed by the General Assembly.</p><p> For more information, see <em>Tax Foundation Fiscal Fact No. 256,</em> "<a href="http://taxfoundation.org/legacy/show/26965.html">Illinois Approves Sharp Income Tax Increase, Third-Highest Corporate Tax Rate... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-tax-foundation-tax-policy-outlook-2011 http://www.taxfoundation.org/podcast/scott-hodge-tax-foundation-tax-policy-outlook-2011 Wed, 22 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, we talk with Tax Foundation President <a href="http://taxfoundation.org/authors/show/5.html">Scott A. Hodge</a> about the headline developments in tax policy we saw in 2010 and what we can expect from policymakers and politicians in 2011.</p><p style="text-align: center;"> </p> <p> On this week's podcast, we talk with Tax Foundation President <a href="http://taxfoundation.org/authors/show/5.html">Scott A. Hodge</a> about the headline developments in tax policy we saw in 2010 and what we can expect from policymakers and politicians in 2011.</p><p style="text-align: center;"> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-mid-atlantic http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-mid-atlantic Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the Mid-Atlantic states (New York, New Jersey, Pennsylvania, Maryland, and Delaware). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the Mid-Atlantic states (New York, New Jersey, Pennsylvania, Maryland, and Delaware). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-southeast http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-southeast Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states in the Southeast (Virginia, West Virginia, North Carolina, South Carolina, Georgia, Florida, Alabama, Mississippi, Louisiana, Arkansas, Tennessee, and Kentucky). The Index ranks the tax... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states in the Southeast (Virginia, West Virginia, North Carolina, South Carolina, Georgia, Florida, Alabama, Mississippi, Louisiana, Arkansas, Tennessee, and Kentucky). The Index ranks the tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-great-lakes-states http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-great-lakes-states Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states around the Great Lakes (Wisconsin, Michigan, Illinois, Indiana, Ohio). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see <em>... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states around the Great Lakes (Wisconsin, Michigan, Illinois, Indiana, Ohio). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see <em>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-plains-states http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-plains-states Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the upper Midwest (North Dakota, South Dakota, Nebraska, Kansas, Missouri, Iowa, and Minnesota). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the upper Midwest (North Dakota, South Dakota, Nebraska, Kansas, Missouri, Iowa, and Minnesota). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-southwest http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-southwest Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the upper Southwest (Arizona, New Mexico, Texas, and Oklahoma). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see <em>Tax Foundation... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the upper Southwest (Arizona, New Mexico, Texas, and Oklahoma). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see <em>Tax Foundation... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-mountain-west http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-mountain-west Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states of the Mountain West (Colorado, Wyoming, Utah, Idaho and Montana). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see <em>Tax... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states of the Mountain West (Colorado, Wyoming, Utah, Idaho and Montana). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more information, see <em>Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-pacific-west http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-pacific-west Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states of the Pacific West (Washington, Oregon, California, Nevada, Alaska, and Hawaii). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states of the Pacific West (Washington, Oregon, California, Nevada, Alaska, and Hawaii). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-new-england http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-business-tax-climate-new-england Thu, 02 Dec 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states of New England (Maine, Vermont, New Hampshire, Massachusetts, Connecticut and Rhose Island). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more... <p> On this week's podcast, Tax Foundation Staff Economist <a href="http://taxfoundation.org/authors/show/161.html">Kail Padgitt, Ph.D.</a>, discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>, with a focus on the states of New England (Maine, Vermont, New Hampshire, Massachusetts, Connecticut and Rhose Island). The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst).</p><p> For more... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-2011-state-business-tax-climate-index http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-2011-state-business-tax-climate-index Mon, 22 Nov 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>. The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst). South Dakota's tax system is the most welcoming to economic activity while New York's tax code ranks 50th as the least hospitable.</p><p> For more information, see <em>Tax Foundation Background... <p> On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released <a href="http://taxfoundation.org/legacy/show/26806.html">State Business Tax Climate Index for 2011</a>. The Index ranks the tax systems of the 50 states from 1 (best) to 50 (worst). South Dakota's tax system is the most welcoming to economic activity while New York's tax code ranks 50th as the least hospitable.</p><p> For more information, see <em>Tax Foundation Background... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-sales-taxes-property-taxes-tax-revenue-sources http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-sales-taxes-property-taxes-tax-revenue-sources Wed, 15 Sep 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses recently released <em>Fiscal Facts</em> on state tax policy: one examining combined <a href="/legacy/show/26630.html">state and average local sales tax rates</a>; another on combined state, county and city <a href="/legacy/show/26622.html">sales tax rates among major metropolitan areas</a>; a report analyzing <a href="/legacy/show/26662.html">state and local tax revenue sources</a>; and finally, a... <p> On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses recently released <em>Fiscal Facts</em> on state tax policy: one examining combined <a href="/legacy/show/26630.html">state and average local sales tax rates</a>; another on combined state, county and city <a href="/legacy/show/26622.html">sales tax rates among major metropolitan areas</a>; a report analyzing <a href="/legacy/show/26662.html">state and local tax revenue sources</a>; and finally, a... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kristina-rasmussen-illinois-policy-institute-impact-state-federal-tax-hikes http://www.taxfoundation.org/podcast/kristina-rasmussen-illinois-policy-institute-impact-state-federal-tax-hikes Wed, 01 Sep 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://illinoispolicy.org/search/index.asp?searchfield=Author+-+Kristina+Rasmussen&amp;Submit=Submit"> Kristina Rasmussen</a>, Executive Vice President of the <a href="http://illinoispolicy.org/">Illinois Policy Institute</a>, recently authored a report looking at the <a href="http://www.illinoispolicy.org/news/article.asp?ArticleSource=3039"> cost of higher state and federal income taxes for Illinois families in 2011</a>. In this week's podcast, Rasmussen discusses how... <p> <a href="http://illinoispolicy.org/search/index.asp?searchfield=Author+-+Kristina+Rasmussen&amp;Submit=Submit"> Kristina Rasmussen</a>, Executive Vice President of the <a href="http://illinoispolicy.org/">Illinois Policy Institute</a>, recently authored a report looking at the <a href="http://www.illinoispolicy.org/news/article.asp?ArticleSource=3039"> cost of higher state and federal income taxes for Illinois families in 2011</a>. In this week's podcast, Rasmussen discusses how... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-state-tax-changes-2010 http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-state-tax-changes-2010 Wed, 25 Aug 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The Tax Foundation recently released a report outlining <a href="/legacy/show/26645.html">significant changes in state tax policy during 2010</a>. Some states have enacted targeted tax increases or turned to the politically convenient option of one-time funds and accounting gimmicks to fill budget gaps. In this week's podcast, Tax Foundation Tax Counsel and Director of State Projects Joseph Henchman discusses the report and some upcoming changes for the rest of the year.</p><p> For... <p> The Tax Foundation recently released a report outlining <a href="/legacy/show/26645.html">significant changes in state tax policy during 2010</a>. Some states have enacted targeted tax increases or turned to the politically convenient option of one-time funds and accounting gimmicks to fill budget gaps. In this week's podcast, Tax Foundation Tax Counsel and Director of State Projects Joseph Henchman discusses the report and some upcoming changes for the rest of the year.</p><p> For... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/new-york-taxpayer-rights-advocate-jack-trachtenberg-improving-tax-department http://www.taxfoundation.org/podcast/new-york-taxpayer-rights-advocate-jack-trachtenberg-improving-tax-department Wed, 18 Aug 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Last fall, the state of New York appointed its first <a href="http://www.tax.state.ny.us/tra/">Taxpayer Rights Advocate</a>, Jack Trachtenberg, to act as an ombudsman between the public and the <a href="http://www.tax.state.ny.us/">Department of Taxation and Finance</a> in resolving taxpayer disputes. In this week's podcast, he discusses the role of his office and some recommendations after his first year on the job. Trachtenberg says his goal as Taxpayer Rights Advocate is to... <p> Last fall, the state of New York appointed its first <a href="http://www.tax.state.ny.us/tra/">Taxpayer Rights Advocate</a>, Jack Trachtenberg, to act as an ombudsman between the public and the <a href="http://www.tax.state.ny.us/">Department of Taxation and Finance</a> in resolving taxpayer disputes. In this week's podcast, he discusses the role of his office and some recommendations after his first year on the job. Trachtenberg says his goal as Taxpayer Rights Advocate is to... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mark-robyn-tax-foundation-why-sales-tax-holidays-are-poor-tax-policy http://www.taxfoundation.org/podcast/mark-robyn-tax-foundation-why-sales-tax-holidays-are-poor-tax-policy Wed, 04 Aug 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> A number of states are hold back-to-school sales tax holidays starting as early as Friday, Aug. 6. And with Gov. Deval Patrick's signature, Massachusetts will become the 19th state to offer a sales tax holiday in 2010, exempting tangible personal property costing up to $2,500 from its 6.25% general sales tax from August 14-15. In this week's podcast, Tax Foundation Staff Economist <a href="/authors/show/140.html">Mark Robyn</a> discusses why sales tax holidays are bad tax policy.... <p> A number of states are hold back-to-school sales tax holidays starting as early as Friday, Aug. 6. And with Gov. Deval Patrick's signature, Massachusetts will become the 19th state to offer a sales tax holiday in 2010, exempting tangible personal property costing up to $2,500 from its 6.25% general sales tax from August 14-15. In this week's podcast, Tax Foundation Staff Economist <a href="/authors/show/140.html">Mark Robyn</a> discusses why sales tax holidays are bad tax policy.... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/geoffrey-lawrence-nevada-policy-research-institute-tax-reform-silver-state http://www.taxfoundation.org/podcast/geoffrey-lawrence-nevada-policy-research-institute-tax-reform-silver-state Wed, 28 Jul 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Nevada policymakers are considering a number of tax reform proposals. These could include changes to business taxes as well as sales taxes. The <a href="http://www.npri.org/">Nevada Policy Research Institute</a> recently released a report suggesting comprehensive fiscal reforms to improve the state's economy. Geoffrey Lawrence, a fiscal policy analyst for the Institute and author of the report, "<a href="http://www.npri.org/publications/pub_detail.asp?id=667">One Sound State, Once... <p> Nevada policymakers are considering a number of tax reform proposals. These could include changes to business taxes as well as sales taxes. The <a href="http://www.npri.org/">Nevada Policy Research Institute</a> recently released a report suggesting comprehensive fiscal reforms to improve the state's economy. Geoffrey Lawrence, a fiscal policy analyst for the Institute and author of the report, "<a href="http://www.npri.org/publications/pub_detail.asp?id=667">One Sound State, Once... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/douglas-holtz-eakin-american-action-forum-how-address-expiring-bush-tax-cuts http://www.taxfoundation.org/podcast/douglas-holtz-eakin-american-action-forum-how-address-expiring-bush-tax-cuts Wed, 21 Jul 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The fate of the 2001 and 2003 Bush tax cuts is up in the air. President Obama has proposed extending all of the tax cuts for everyone but high-income taxpayers. Some members of Congress are arguing that none of the tax cuts should be extended given current deficit levels. Some are calling for a temporary extension, while still others are calling for a permanent extension. In this week's podcast, Tax Foundation President <a href="/authors/show/5.html">Scott Hodge</a> interviews... <p> The fate of the 2001 and 2003 Bush tax cuts is up in the air. President Obama has proposed extending all of the tax cuts for everyone but high-income taxpayers. Some members of Congress are arguing that none of the tax cuts should be extended given current deficit levels. Some are calling for a temporary extension, while still others are calling for a permanent extension. In this week's podcast, Tax Foundation President <a href="/authors/show/5.html">Scott Hodge</a> interviews... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-randall-holcombe-mercatus-center-vat-too-costly-us http://www.taxfoundation.org/podcast/dr-randall-holcombe-mercatus-center-vat-too-costly-us Wed, 14 Jul 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> There has been much discussion among policymakers and the media about the possibility of a value added tax, or VAT, in the United States -- either to help reduce the growing federal budget deficit or to offset other tax cuts. This week's podcast guest is Randall Holcombe, Ph.D., who has authored "<a href="http://mercatus.org/publication/value-added-tax">The Value Added Tax: Too Costly for the United States</a>," for the <a href="http://mercatus.org/">Mercatus Center</a> at George... <p> There has been much discussion among policymakers and the media about the possibility of a value added tax, or VAT, in the United States -- either to help reduce the growing federal budget deficit or to offset other tax cuts. This week's podcast guest is Randall Holcombe, Ph.D., who has authored "<a href="http://mercatus.org/publication/value-added-tax">The Value Added Tax: Too Costly for the United States</a>," for the <a href="http://mercatus.org/">Mercatus Center</a> at George... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/paul-frankel-morrison-foerster-retroactivity-and-retained-refunds http://www.taxfoundation.org/podcast/paul-frankel-morrison-foerster-retroactivity-and-retained-refunds Wed, 07 Jul 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The U.S. Supreme Court recently denied requests to review two separate cases addressing tax retroactivity and related tax law controversies. In this week's podcast, Arushi Sharma, a clerk with the <a href="/tax-law#article">Tax Foundation's Center for Legal Reform</a>, interviews <a href="http://www.mofo.com/paul-frankel/">Paul Frankel</a>, a partner at the New York-based law firm <a href="http://www.mofo.com/">Morrison &amp; Foerster</a>. Paul Frankel co-chairs the firm's Tax... <p> The U.S. Supreme Court recently denied requests to review two separate cases addressing tax retroactivity and related tax law controversies. In this week's podcast, Arushi Sharma, a clerk with the <a href="/tax-law#article">Tax Foundation's Center for Legal Reform</a>, interviews <a href="http://www.mofo.com/paul-frankel/">Paul Frankel</a>, a partner at the New York-based law firm <a href="http://www.mofo.com/">Morrison &amp; Foerster</a>. Paul Frankel co-chairs the firm's Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/rhode-island-gov-donald-carcieri-tax-reform-ocean-state http://www.taxfoundation.org/podcast/rhode-island-gov-donald-carcieri-tax-reform-ocean-state Wed, 23 Jun 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://www.governor.ri.gov/">Rhode Island Gov. Donald Carcieri</a> (R) recently signed into law <a href="/legacy/show/26374.html">sweeping changes to the state's individual tax system</a>. The reform reduces the state's top income tax rate from 9.9% to 5.99%, increases the standard deduction and eliminates the optional flat tax. In this week's podcast, Governor Carcieri discusses the changes with <a href="/authors/show/88.html">Joseph Henchman</a>, the Tax Foundation's Tax... <p> <a href="http://www.governor.ri.gov/">Rhode Island Gov. Donald Carcieri</a> (R) recently signed into law <a href="/legacy/show/26374.html">sweeping changes to the state's individual tax system</a>. The reform reduces the state's top income tax rate from 9.9% to 5.99%, increases the standard deduction and eliminates the optional flat tax. In this week's podcast, Governor Carcieri discusses the changes with <a href="/authors/show/88.html">Joseph Henchman</a>, the Tax Foundation's Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dick-patten-american-family-business-institute-estate-tax http://www.taxfoundation.org/podcast/dick-patten-american-family-business-institute-estate-tax Wed, 16 Jun 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> On January 1, 2010 the federal estate tax was completely repealed - but only for this year. Come 2011, the tax is scheduled to return at a rate of 55% with the lower exemption level of $1 million. On this week's podcast, Dick Patten, President of the <a href="http://www.nodeathtax.org/">American Family Business Institute</a>, discusses how we got here, alternative proposals and what his organization is doing to promote permanent repeal.</p><p> "This battle really comes down to a... <p> On January 1, 2010 the federal estate tax was completely repealed - but only for this year. Come 2011, the tax is scheduled to return at a rate of 55% with the lower exemption level of $1 million. On this week's podcast, Dick Patten, President of the <a href="http://www.nodeathtax.org/">American Family Business Institute</a>, discusses how we got here, alternative proposals and what his organization is doing to promote permanent repeal.</p><p> "This battle really comes down to a... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/josh-barro-manhattan-institute-property-tax-reform-new-jersey http://www.taxfoundation.org/podcast/josh-barro-manhattan-institute-property-tax-reform-new-jersey Wed, 02 Jun 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> In this week's podcast, <a href="http://www.manhattan-institute.org/html/barro.htm">Josh Barro</a>, the Walter B. Wriston Fellow at the <a href="http://www.manhattan-institute.org/">Manhattan Institute for Policy Research</a>, discusses his recent report examining the effect of Massachusetts' Proposition 2.5, a property tax cap, on the quality of state education. Barro suggests that Massachusetts' success at limiting property tax growth without necessitating other tax increases or... <p> In this week's podcast, <a href="http://www.manhattan-institute.org/html/barro.htm">Josh Barro</a>, the Walter B. Wriston Fellow at the <a href="http://www.manhattan-institute.org/">Manhattan Institute for Policy Research</a>, discusses his recent report examining the effect of Massachusetts' Proposition 2.5, a property tax cap, on the quality of state education. Barro suggests that Massachusetts' success at limiting property tax growth without necessitating other tax increases or... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/us-rep-jim-jordan-economic-freedom-act-2010 http://www.taxfoundation.org/podcast/us-rep-jim-jordan-economic-freedom-act-2010 Wed, 26 May 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://jordan.house.gov/">U.S. Rep. Jim Jordan</a> (R-OH) has introduced the <a href="http://jordan.house.gov/econfreedom/">Economic Freedom Act of 2010</a>, which would reduce the federal corporate income tax rate from 35 percent to 12.5 percent, cut payroll taxes in half, eliminate the capital gains and estate taxes and provide immediate business expensing. Interviewing Congressman Jordan is <a href="/authors/show/154.html">Rob Shrum</a>, the Tax Foundation's Manager of... <p> <a href="http://jordan.house.gov/">U.S. Rep. Jim Jordan</a> (R-OH) has introduced the <a href="http://jordan.house.gov/econfreedom/">Economic Freedom Act of 2010</a>, which would reduce the federal corporate income tax rate from 35 percent to 12.5 percent, cut payroll taxes in half, eliminate the capital gains and estate taxes and provide immediate business expensing. Interviewing Congressman Jordan is <a href="/authors/show/154.html">Rob Shrum</a>, the Tax Foundation's Manager of... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/arizona-law-prof-john-swain-role-congress-developing-apportionment-standards http://www.taxfoundation.org/podcast/arizona-law-prof-john-swain-role-congress-developing-apportionment-standards Wed, 19 May 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The United States House of Representatives' Committee on the Judiciary's Subcommittee on Commercial and Administrative Law recently held a hearing titled, "<a href="http://judiciary.house.gov/hearings/hear_100506.html">State Taxation: The Role of Congress in Developing Apportionment Standards</a>." In this week's podcast, Arushi Sharma, a clerk with the <a href="/tax-law#article">Tax Foundation's Center for Legal Reform</a>, interviews Professor... <p> The United States House of Representatives' Committee on the Judiciary's Subcommittee on Commercial and Administrative Law recently held a hearing titled, "<a href="http://judiciary.house.gov/hearings/hear_100506.html">State Taxation: The Role of Congress in Developing Apportionment Standards</a>." In this week's podcast, Arushi Sharma, a clerk with the <a href="/tax-law#article">Tax Foundation's Center for Legal Reform</a>, interviews Professor... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-joseph-haslag-show-me-institute-tax-reform-missouri http://www.taxfoundation.org/podcast/dr-joseph-haslag-show-me-institute-tax-reform-missouri Wed, 05 May 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The Missouri General Assembly is considering a <a href="http://www.house.mo.gov/content.aspx?info=/bills101/bills/hjr56.htm"> resolution</a> that would allow Missourians to vote on a constitutional amendment to eliminate the state's individual income tax (which has a top rate of 6% on income over $9,000) and corporate income tax (6.25%) and replace the revenue with a broad-based sales tax on all consumer goods and services. The state's current general sales tax rate is 4.225%, and... <p> The Missouri General Assembly is considering a <a href="http://www.house.mo.gov/content.aspx?info=/bills101/bills/hjr56.htm"> resolution</a> that would allow Missourians to vote on a constitutional amendment to eliminate the state's individual income tax (which has a top rate of 6% on income over $9,000) and corporate income tax (6.25%) and replace the revenue with a broad-based sales tax on all consumer goods and services. The state's current general sales tax rate is 4.225%, and... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-role-congress-state-taxation http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-role-congress-state-taxation Wed, 28 Apr 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="/authors/show/88.html">Joseph Henchman</a>, the Tax Foundation's Tax Counsel and Director of State Projects, recently testified before the United States House of Representatives' Committee on the Judiciary's Subcommittee on Commercial and Administrative Law. The hearing was titled, "<a href="http://judiciary.house.gov/hearings/hear_100415.html">State Taxation: The Impact of Congressional Legislation on State and Local Government Revenues</a>." On this week's podcast, Joe... <p> <a href="/authors/show/88.html">Joseph Henchman</a>, the Tax Foundation's Tax Counsel and Director of State Projects, recently testified before the United States House of Representatives' Committee on the Judiciary's Subcommittee on Commercial and Administrative Law. The hearing was titled, "<a href="http://judiciary.house.gov/hearings/hear_100415.html">State Taxation: The Impact of Congressional Legislation on State and Local Government Revenues</a>." On this week's podcast, Joe... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jonathan-williams-alec-rich-states-poor-states http://www.taxfoundation.org/podcast/jonathan-williams-alec-rich-states-poor-states Wed, 21 Apr 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The <a href="http://www.alec.org/">American Legislative Exchange Council</a> (ALEC) recently released the third edition of <a href="http://www.alec.org/am/pdf/tax/10rsps/rsps10-full.pdf"><em> Rich States, Poor State</em></a><em>s</em>, which provides the 2010 ALEC-Laffer State Economic Competitiveness rankings of states based on their economic policies. The third edition examines why the economic crisis has been so rough on the states, what states should do to alleviate the fiscal... <p> The <a href="http://www.alec.org/">American Legislative Exchange Council</a> (ALEC) recently released the third edition of <a href="http://www.alec.org/am/pdf/tax/10rsps/rsps10-full.pdf"><em> Rich States, Poor State</em></a><em>s</em>, which provides the 2010 ALEC-Laffer State Economic Competitiveness rankings of states based on their economic policies. The third edition examines why the economic crisis has been so rough on the states, what states should do to alleviate the fiscal... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-michael-makowsky-towson-university-budget-gaps-and-traffic-citations http://www.taxfoundation.org/podcast/dr-michael-makowsky-towson-university-budget-gaps-and-traffic-citations Wed, 14 Apr 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> State and local governments are looking for ways to fill budget gaps -- through tax increases, spending cuts or some combination of both. Or, <a href="http://www.washingtonexaminer.com/local/Governments-squeeze-drivers-to-fill-budget-gaps-90408899.html"> in the case of some local governments, through increased fines for traffic violations</a>.</p><p> In this week's podcast, Tax Foundation Staff Economist <a href="/authors/show/161.html">Kail Padgitt</a>, Ph.D., interviews... <p> State and local governments are looking for ways to fill budget gaps -- through tax increases, spending cuts or some combination of both. Or, <a href="http://www.washingtonexaminer.com/local/Governments-squeeze-drivers-to-fill-budget-gaps-90408899.html"> in the case of some local governments, through increased fines for traffic violations</a>.</p><p> In this week's podcast, Tax Foundation Staff Economist <a href="/authors/show/161.html">Kail Padgitt</a>, Ph.D., interviews... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/rsc-chairman-tom-price-health-care-reform http://www.taxfoundation.org/podcast/rsc-chairman-tom-price-health-care-reform Wed, 07 Apr 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, <a href="http://rsc.tomprice.house.gov/aboutrsc/ChairBiography.htm">Representative Tom Price</a> (R-GA), Chairman of the <a href="http://rsc.tomprice.house.gov/">Republican Study Committee</a>, discusses the new health care reform law, the RSC-supported alternative (H.R. 3400, the <a href="http://rsc.tomprice.house.gov/Solutions/EmpoweringPatientsFirstAct.htm"> Empowering Patients First Act</a>) and reforms to contain health care costs and lower the tax burden... <p> On this week's podcast, <a href="http://rsc.tomprice.house.gov/aboutrsc/ChairBiography.htm">Representative Tom Price</a> (R-GA), Chairman of the <a href="http://rsc.tomprice.house.gov/">Republican Study Committee</a>, discusses the new health care reform law, the RSC-supported alternative (H.R. 3400, the <a href="http://rsc.tomprice.house.gov/Solutions/EmpoweringPatientsFirstAct.htm"> Empowering Patients First Act</a>) and reforms to contain health care costs and lower the tax burden... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/new-podcast-tax-freedom-day-2010 http://www.taxfoundation.org/podcast/new-podcast-tax-freedom-day-2010 Wed, 31 Mar 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> In this week's podcast, Tax Foundation Economist <a href="http://www.TaxFoundation.org/authors/show/161.html">Kail Padgitt</a>, Ph.D., discusses <a href="http://www.TaxFoundation.org/taxfreedomday">Tax Freedom Day</a> ®, which will fall on April 9, 2010. Tax Freedom Day is the day on which Americans have earned enough money to pay all federal, state, and local taxes for the year. This year, Americans will work well over three months of the year -- from January 1 to April 9 -- before... <p> In this week's podcast, Tax Foundation Economist <a href="http://www.TaxFoundation.org/authors/show/161.html">Kail Padgitt</a>, Ph.D., discusses <a href="http://www.TaxFoundation.org/taxfreedomday">Tax Freedom Day</a> ®, which will fall on April 9, 2010. Tax Freedom Day is the day on which Americans have earned enough money to pay all federal, state, and local taxes for the year. This year, Americans will work well over three months of the year -- from January 1 to April 9 -- before... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jim-macdougald-free-enterprise-nation-spending-debt-taxes http://www.taxfoundation.org/podcast/jim-macdougald-free-enterprise-nation-spending-debt-taxes Wed, 24 Mar 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> In this week's podcast, Tax Foundation President <a href="http://www.TaxFoundation.org/authors/show/5.html">Scott Hodge</a> interviews Jim MacDougald, president of the <a href="http://www.thefreeenterprisenation.org/">Free Enterprise Nation</a>, an educational and advocacy organization representing individuals and businesses in the private sector -- or as MacDougald puts it, "the NRA for the free enterprise sector of the economy." He discusses the costs of health care reform,... <p> In this week's podcast, Tax Foundation President <a href="http://www.TaxFoundation.org/authors/show/5.html">Scott Hodge</a> interviews Jim MacDougald, president of the <a href="http://www.thefreeenterprisenation.org/">Free Enterprise Nation</a>, an educational and advocacy organization representing individuals and businesses in the private sector -- or as MacDougald puts it, "the NRA for the free enterprise sector of the economy." He discusses the costs of health care reform,... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/attorney-edward-teyssier-taxes-vs-fees-california http://www.taxfoundation.org/podcast/attorney-edward-teyssier-taxes-vs-fees-california Wed, 17 Mar 2010 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> In this week's podcast, Tax Foundation Tax Counsel and Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> interviews San Diego attorney <a href="http://stopfee.org/">Edward Teyssier</a>, who spearheaded the charge against the city for collecting a "processing fee" associated with the city's rental tax. In <em>Weisblat v. City of San Diego</em>, in which the Tax Foundation <a href="/legacy/show/24307.html">filed a friend-of-the-court brief</a>, a... <p> In this week's podcast, Tax Foundation Tax Counsel and Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> interviews San Diego attorney <a href="http://stopfee.org/">Edward Teyssier</a>, who spearheaded the charge against the city for collecting a "processing fee" associated with the city's rental tax. In <em>Weisblat v. City of San Diego</em>, in which the Tax Foundation <a href="/legacy/show/24307.html">filed a friend-of-the-court brief</a>, a... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/idaho-rep-marv-hagedorn-personal-and-corporate-income-tax-cuts http://www.taxfoundation.org/podcast/idaho-rep-marv-hagedorn-personal-and-corporate-income-tax-cuts Wed, 10 Mar 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> In this week's podcast, Tax Foundation President <a href="http://www.TaxFoundation.org/authors/show/5.html">Scott Hodge</a> interviews <a href="http://www.legislature.idaho.gov/house/membershipSingle.cfm?ID=25"> Idaho Rep. Marv Hagedorn</a>, who has introduced a tax reform plan to cut the state's personal and corporate income tax rates over 10 years. The bill would eliminate state's eight personal income tax brackets, bringing the top rate down from 7.8% to a single rate of 4.9% for... <p> In this week's podcast, Tax Foundation President <a href="http://www.TaxFoundation.org/authors/show/5.html">Scott Hodge</a> interviews <a href="http://www.legislature.idaho.gov/house/membershipSingle.cfm?ID=25"> Idaho Rep. Marv Hagedorn</a>, who has introduced a tax reform plan to cut the state's personal and corporate income tax rates over 10 years. The bill would eliminate state's eight personal income tax brackets, bringing the top rate down from 7.8% to a single rate of 4.9% for... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/matt-mayer-buckeye-institute-state-state http://www.taxfoundation.org/podcast/matt-mayer-buckeye-institute-state-state Wed, 03 Mar 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Our friends at the <a href="http://buckeyeinstitute.org/">Buckeye Institute for Public Policy Solutions</a> in Ohio recently released a report titled "<a href="http://www.buckeyeinstitute.org/docs/2010StateoftheState.pdf">State of the State: Two Decades of Weak Job Growth and Skyrocketing Government Costs Pose Daunting Challenges for Ohioans</a>." Buckeye President <a href="http://www.buckeyeinstitute.org/bio.php?id=149">Matt Mayer</a> returns to the podcast this week to discuss... <p> Our friends at the <a href="http://buckeyeinstitute.org/">Buckeye Institute for Public Policy Solutions</a> in Ohio recently released a report titled "<a href="http://www.buckeyeinstitute.org/docs/2010StateoftheState.pdf">State of the State: Two Decades of Weak Job Growth and Skyrocketing Government Costs Pose Daunting Challenges for Ohioans</a>." Buckeye President <a href="http://www.buckeyeinstitute.org/bio.php?id=149">Matt Mayer</a> returns to the podcast this week to discuss... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-bob-carroll-tax-foundation-deferral-international-tax-competitiveness http://www.taxfoundation.org/podcast/dr-bob-carroll-tax-foundation-deferral-international-tax-competitiveness Wed, 24 Feb 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Returning to the podcast this week is Tax Foundation Senior Fellow <a href="http://www.TaxFoundation.org/authors/show/134.html">Bob Carroll</a>, Ph.D., who recently authored a report on <a href="http://www.TaxFoundation.org/legacy/show/25842.html">tax deferral and international corporate tax competitiveness</a>. Bob discusses the difference between worldwide and territorial corporate tax systems and the need for the United States to lower its federal corporate tax rate to be... <p> Returning to the podcast this week is Tax Foundation Senior Fellow <a href="http://www.TaxFoundation.org/authors/show/134.html">Bob Carroll</a>, Ph.D., who recently authored a report on <a href="http://www.TaxFoundation.org/legacy/show/25842.html">tax deferral and international corporate tax competitiveness</a>. Bob discusses the difference between worldwide and territorial corporate tax systems and the need for the United States to lower its federal corporate tax rate to be... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joe-henchman-tax-foundation-discriminatory-taxes-online-travel-companies http://www.taxfoundation.org/podcast/joe-henchman-tax-foundation-discriminatory-taxes-online-travel-companies Wed, 17 Feb 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week's podcast guest is <a href="http://www.TaxFoundation.org/authors/show/88.html">Joe Henchman</a>, the Tax Foundation's Tax Counsel and Director of State Projects. Joe recently authored <em>Tax Foundation Special Report No. 175</em>, "<a href="/legacy/show/25786.html">Cities Pursue Discriminatory Taxation of Online Travel Services</a>," which looks at efforts by local governments in many states to collect discriminatory taxes from online travel companies such as Orbitz,... <p> This week's podcast guest is <a href="http://www.TaxFoundation.org/authors/show/88.html">Joe Henchman</a>, the Tax Foundation's Tax Counsel and Director of State Projects. Joe recently authored <em>Tax Foundation Special Report No. 175</em>, "<a href="/legacy/show/25786.html">Cities Pursue Discriminatory Taxation of Online Travel Services</a>," which looks at efforts by local governments in many states to collect discriminatory taxes from online travel companies such as Orbitz,... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/national-taxpayer-advocate-nina-olson-annual-report-congress http://www.taxfoundation.org/podcast/national-taxpayer-advocate-nina-olson-annual-report-congress Wed, 03 Feb 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On this week's podcast, <a href="http://www.irs.gov/advocate/">National Taxpayer Advocate Nina Olson</a> discusses her 2009 <a href="http://www.irs.gov/advocate/article/0,,id=217850,00.html">Annual Report to Congress</a>, in which she outlines 21 problems focusing on the IRS's taxpayer service and tax collection practices. Olson has been a guest on the Tax Policy Podcast <a href="http://www.TaxFoundation.org/legacy/show/1837.html">twice</a>... <p> On this week's podcast, <a href="http://www.irs.gov/advocate/">National Taxpayer Advocate Nina Olson</a> discusses her 2009 <a href="http://www.irs.gov/advocate/article/0,,id=217850,00.html">Annual Report to Congress</a>, in which she outlines 21 problems focusing on the IRS's taxpayer service and tax collection practices. Olson has been a guest on the Tax Policy Podcast <a href="http://www.TaxFoundation.org/legacy/show/1837.html">twice</a>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kelly-phillips-erb-taxgirl-blog-expiring-tax-cuts-and-obamas-budget http://www.taxfoundation.org/podcast/kelly-phillips-erb-taxgirl-blog-expiring-tax-cuts-and-obamas-budget Wed, 27 Jan 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> This week's podcast guest is <a href="http://www.erblaw.com/attorneys/kperb.php">Kelly Phillips Erb</a>, also known as <a href="http://www.taxgirl.com/">Tax Girl</a>, a Philadelphia-based tax attorney and blogger. Erb discusses the pending expiration of provisions in the 2001 and 2003 tax cuts and what to expect from President Obama's budget, which is scheduled to be released next week.</p><p style="text-align: center;"> </p> <p> This week's podcast guest is <a href="http://www.erblaw.com/attorneys/kperb.php">Kelly Phillips Erb</a>, also known as <a href="http://www.taxgirl.com/">Tax Girl</a>, a Philadelphia-based tax attorney and blogger. Erb discusses the pending expiration of provisions in the 2001 and 2003 tax cuts and what to expect from President Obama's budget, which is scheduled to be released next week.</p><p style="text-align: center;"> </p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joe-kristan-film-tax-credits-iowa http://www.taxfoundation.org/podcast/joe-kristan-film-tax-credits-iowa Wed, 20 Jan 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> The Tax Foundation released a <em>Special Report</em> last week taking an exhaustive look at <a href="/legacy/show/25706.html">movie production incentives</a> -- such as film tax credits, cash rebates, grants and select tax exemptions -- which fail to spur economic growth or raise tax revenue. This week's podcast focuses on Iowa's film tax credits program, known as the Film, Television and Video Promotion Program, which a state tax credit review panel recently recommended... <p> The Tax Foundation released a <em>Special Report</em> last week taking an exhaustive look at <a href="/legacy/show/25706.html">movie production incentives</a> -- such as film tax credits, cash rebates, grants and select tax exemptions -- which fail to spur economic growth or raise tax revenue. This week's podcast focuses on Iowa's film tax credits program, known as the Film, Television and Video Promotion Program, which a state tax credit review panel recently recommended... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/rep-dave-camp-tax-increases-2009-tax-outlook-2010 http://www.taxfoundation.org/podcast/rep-dave-camp-tax-increases-2009-tax-outlook-2010 Wed, 13 Jan 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> A recent report from <a href="http://republicans.waysandmeans.house.gov/">House Ways &amp; Means Committee Republicans</a> found that the <a href="http://republicans.waysandmeans.house.gov/News/DocumentSingle.aspx?DocumentID=162619"> major tax provisions passed by the Democrat-controlled House in 2009 amount to a net tax increase of more than $1 trillion over the next decade</a>. In this week's podcast, <a href="http://camp.house.gov/">Congressman Dave Camp</a> (R-MI), Ranking Member... <p> A recent report from <a href="http://republicans.waysandmeans.house.gov/">House Ways &amp; Means Committee Republicans</a> found that the <a href="http://republicans.waysandmeans.house.gov/News/DocumentSingle.aspx?DocumentID=162619"> major tax provisions passed by the Democrat-controlled House in 2009 amount to a net tax increase of more than $1 trillion over the next decade</a>. In this week's podcast, <a href="http://camp.house.gov/">Congressman Dave Camp</a> (R-MI), Ranking Member... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/richard-t-page-tulane-law-school-corporate-income-taxes http://www.taxfoundation.org/podcast/richard-t-page-tulane-law-school-corporate-income-taxes Wed, 06 Jan 2010 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> The combined federal and average state corporate income tax rate of nearly 40 percent in the United States is the second-highest among industrialized nations. This week's Tax Policy Podcast features Richard T. Page, who recently authored a note in the <a href="http://www.law.tulane.edu/tlsjournals/tjicl/index.aspx">Tulane Journal of International and Comparative Law</a> examining international trends in corporate income, personal income and estate taxes. In order for the United... <p> The combined federal and average state corporate income tax rate of nearly 40 percent in the United States is the second-highest among industrialized nations. This week's Tax Policy Podcast features Richard T. Page, who recently authored a note in the <a href="http://www.law.tulane.edu/tlsjournals/tjicl/index.aspx">Tulane Journal of International and Comparative Law</a> examining international trends in corporate income, personal income and estate taxes. In order for the United... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/christopher-bergin-tax-analysts-top-tax-issues-2009 http://www.taxfoundation.org/podcast/christopher-bergin-tax-analysts-top-tax-issues-2009 Wed, 30 Dec 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> What were the biggest tax stories of 2009? And what can we expect in 2010? In this week's Tax Policy Podcast, <a href="http://www.taxanalysts.com/www/website.nsf/Web/Contacts?OpenDocument"> Christopher Bergin</a>, President and Publisher of <a href="http://www.taxanalysts.com/">Tax Analysts</a>, discusses the U.S. Senate's inaction on the estate tax, the IRS's efforts to crack down on tax evaders, health care reform, taxing the rich, a possible value added tax and more. Tax Analysts... <p> What were the biggest tax stories of 2009? And what can we expect in 2010? In this week's Tax Policy Podcast, <a href="http://www.taxanalysts.com/www/website.nsf/Web/Contacts?OpenDocument"> Christopher Bergin</a>, President and Publisher of <a href="http://www.taxanalysts.com/">Tax Analysts</a>, discusses the U.S. Senate's inaction on the estate tax, the IRS's efforts to crack down on tax evaders, health care reform, taxing the rich, a possible value added tax and more. Tax Analysts... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/justin-higginbottom-tax-foundation-health-care-provider-taxes http://www.taxfoundation.org/podcast/justin-higginbottom-tax-foundation-health-care-provider-taxes Wed, 16 Dec 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> There's been some talk recently of a second stimulus plan, but a recent Tax Foundation analysis shows that several states are taking advantage of one provision of the first stimulus bill -- increased federal matching rates for Medicaid -- at the expense of some health care providers in their own states and taxpayers in others. Twenty-two states have significant health provider or hospital taxes, six of which were enacted or expanded in the last year, and another four enactments or... <p> There's been some talk recently of a second stimulus plan, but a recent Tax Foundation analysis shows that several states are taking advantage of one provision of the first stimulus bill -- increased federal matching rates for Medicaid -- at the expense of some health care providers in their own states and taxpayers in others. Twenty-two states have significant health provider or hospital taxes, six of which were enacted or expanded in the last year, and another four enactments or... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/missouri-sen-jason-crowell-tax-credits http://www.taxfoundation.org/podcast/missouri-sen-jason-crowell-tax-credits Wed, 09 Dec 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Missouri spends about $544 million a year on various tax credits. Recently, these tax credits have included $5 million a year for sausage casing manufacturers and $25 million for an indoor practice facility and parking lot enhancement for the National Football League's Kansas City Chiefs (which then doubled its parking fees for patrons). <a href="http://www.senate.mo.gov/06info/members/mem27.htm">State Senator Jason Crowell</a>, who represents the 27th district, wants to change... <p> Missouri spends about $544 million a year on various tax credits. Recently, these tax credits have included $5 million a year for sausage casing manufacturers and $25 million for an indoor practice facility and parking lot enhancement for the National Football League's Kansas City Chiefs (which then doubled its parking fees for patrons). <a href="http://www.senate.mo.gov/06info/members/mem27.htm">State Senator Jason Crowell</a>, who represents the 27th district, wants to change... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/uc-davis-law-professor-dennis-ventry-mortgage-interest-deduction http://www.taxfoundation.org/podcast/uc-davis-law-professor-dennis-ventry-mortgage-interest-deduction Wed, 02 Dec 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Homeownership has come to be viewed as an integral part of The American Dream, and tax policy is just one way that politicians have sought to promote it. The mortgage interest deduction is the second most expensive tax subsidy, second only to the tax exclusion for employer-provided health insurance.</p><p> <a href="http://www.law.ucdavis.edu/faculty/Ventry/">Dennis Ventry</a>, a law professor at the University of California-Davis, recently authored an article on the mortgage... <p> Homeownership has come to be viewed as an integral part of The American Dream, and tax policy is just one way that politicians have sought to promote it. The mortgage interest deduction is the second most expensive tax subsidy, second only to the tax exclusion for employer-provided health insurance.</p><p> <a href="http://www.law.ucdavis.edu/faculty/Ventry/">Dennis Ventry</a>, a law professor at the University of California-Davis, recently authored an article on the mortgage... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/susan-urahn-pew-center-states-states-fiscal-peril http://www.taxfoundation.org/podcast/susan-urahn-pew-center-states-states-fiscal-peril Wed, 18 Nov 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Which state will be "the next California"? The <a href="http://www.pewcenteronthestates.org/">Pew Center on the States</a> has attempted to answer this question by evaluating the factors that led to California's budget crisis and identifying other states that face similar problems. "<a href="http://www.pewcenteronthestates.org/report_detail.aspx?id=56044">Beyond California: States in Fiscal Peril</a>" shows that Arizona, Florida, Illinois, Michigan, Nevada, New Jersey, Oregon, Rhode... <p> Which state will be "the next California"? The <a href="http://www.pewcenteronthestates.org/">Pew Center on the States</a> has attempted to answer this question by evaluating the factors that led to California's budget crisis and identifying other states that face similar problems. "<a href="http://www.pewcenteronthestates.org/report_detail.aspx?id=56044">Beyond California: States in Fiscal Peril</a>" shows that Arizona, Florida, Illinois, Michigan, Nevada, New Jersey, Oregon, Rhode... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jeff-reed-mcdermott-will-emery-amazon-taxes-new-york http://www.taxfoundation.org/podcast/jeff-reed-mcdermott-will-emery-amazon-taxes-new-york Wed, 11 Nov 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> The New York Superior Court recently heard oral arguments in the state's so-called "Amazon tax" case. In April 2008, New York Gov. David Paterson signed into a law a budget requiring that out-of-state online retailers collect sales taxes on purchases if the company does at least $10,000 worth of business with in-state affiliates. Amazon.com filed suit shortly thereafter, but the New York State Supreme Court - the state's trial-level court - ruled in favor of the state and upheld... <p> The New York Superior Court recently heard oral arguments in the state's so-called "Amazon tax" case. In April 2008, New York Gov. David Paterson signed into a law a budget requiring that out-of-state online retailers collect sales taxes on purchases if the company does at least $10,000 worth of business with in-state affiliates. Amazon.com filed suit shortly thereafter, but the New York State Supreme Court - the state's trial-level court - ruled in favor of the state and upheld... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jim-pethokoukis-reuters-health-care-reform-deficit-and-economic-recovery http://www.taxfoundation.org/podcast/jim-pethokoukis-reuters-health-care-reform-deficit-and-economic-recovery Wed, 04 Nov 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Both the House bill and Senate Finance Committee plan are expected -- according to Congressional Budget Office and Joint Committee and Taxation projections -- to reduce the deficit, but whether large cuts to Medicare spending will actually happen remains to be seen. Regardless of whatever health care reform proposal emerges from Congress (or when), <a href="/legacy/show/25456.html">it appears tax increases are on the table</a>.</p><p> Outside discussions of health care reform,... <p> Both the House bill and Senate Finance Committee plan are expected -- according to Congressional Budget Office and Joint Committee and Taxation projections -- to reduce the deficit, but whether large cuts to Medicare spending will actually happen remains to be seen. Regardless of whatever health care reform proposal emerges from Congress (or when), <a href="/legacy/show/25456.html">it appears tax increases are on the table</a>.</p><p> Outside discussions of health care reform,... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/josh-culling-ntu-2009-state-ballot-guide http://www.taxfoundation.org/podcast/josh-culling-ntu-2009-state-ballot-guide Wed, 28 Oct 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The 2009 election is an off-year election for most states. Gubernatorial races in New Jersey and Virginia have taken the spotlight when it comes to election coverage. But several state ballots on Tuesday will feature taxpayer-related measures - notably, <a href="http://www.maine4taxpayers.com/">Maine's Question 4</a>, which would institute a "Taxpayer Bill of Rights" to restrict state and local government spending an require voter approval for any tax increases or spending over the... <p> The 2009 election is an off-year election for most states. Gubernatorial races in New Jersey and Virginia have taken the spotlight when it comes to election coverage. But several state ballots on Tuesday will feature taxpayer-related measures - notably, <a href="http://www.maine4taxpayers.com/">Maine's Question 4</a>, which would institute a "Taxpayer Bill of Rights" to restrict state and local government spending an require voter approval for any tax increases or spending over the... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nj-senate-republican-leader-tom-kean-tax-reform-garden-state http://www.taxfoundation.org/podcast/nj-senate-republican-leader-tom-kean-tax-reform-garden-state Wed, 21 Oct 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> New Jersey has the <a href="/legacy/show/25212.html">least-business-friendly tax climate of all 50 states</a>. The Garden State has the <a href="/legacy/show/25197.html">highest median property taxes</a> in the nation, the <a href="/legacy/show/25395.html">second-highest state-level sales tax rate</a>, and the <a href="/legacy/show/228.html">third-highest top individual income tax rate</a>.</p><p> All of these factored in to New Jersey's recent last-place ranking in the Tax... <p> New Jersey has the <a href="/legacy/show/25212.html">least-business-friendly tax climate of all 50 states</a>. The Garden State has the <a href="/legacy/show/25197.html">highest median property taxes</a> in the nation, the <a href="/legacy/show/25395.html">second-highest state-level sales tax rate</a>, and the <a href="/legacy/show/228.html">third-highest top individual income tax rate</a>.</p><p> All of these factored in to New Jersey's recent last-place ranking in the Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/matt-mayer-buckeye-institute-income-tax-cuts-freeze-ohio http://www.taxfoundation.org/podcast/matt-mayer-buckeye-institute-income-tax-cuts-freeze-ohio Wed, 14 Oct 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Ohio Governor Ted Strickland recently announced a plan to freeze income tax cuts for two years in order to fund education. The cuts, totaling 21 percent, were scheduled to be phased in over five years at a rate of 4.2 percent a year.</p><p> <a href="http://www.buckeyeinstitute.org/bio.php?id=149">Matt Mayer</a> recently was named President of the Buckeye Institute in Columbus, OH. He joins us for this week's Tax Policy Podcast to discuss the governor's proposal and alternative... <p> Ohio Governor Ted Strickland recently announced a plan to freeze income tax cuts for two years in order to fund education. The cuts, totaling 21 percent, were scheduled to be phased in over five years at a rate of 4.2 percent a year.</p><p> <a href="http://www.buckeyeinstitute.org/bio.php?id=149">Matt Mayer</a> recently was named President of the Buckeye Institute in Columbus, OH. He joins us for this week's Tax Policy Podcast to discuss the governor's proposal and alternative... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/scott-hodge-tax-foundation-income-redistribution-under-president-obama http://www.taxfoundation.org/podcast/scott-hodge-tax-foundation-income-redistribution-under-president-obama Wed, 07 Oct 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> What is income redistribution? How would it change under President Obama's budget proposal? And what about health care reform?</p><p> Answering these questions and more on this week's Tax Policy Podcast is Tax Foundation President Scott Hodge, who recently authored three fiscal facts looking at income redistribution based on the Tax Foundation's fiscal incidence project.</p><p> View the latest reports on income redistribution in the <em>Tax Foundation Fiscal Fact</em> series: "... <p> What is income redistribution? How would it change under President Obama's budget proposal? And what about health care reform?</p><p> Answering these questions and more on this week's Tax Policy Podcast is Tax Foundation President Scott Hodge, who recently authored three fiscal facts looking at income redistribution based on the Tax Foundation's fiscal incidence project.</p><p> View the latest reports on income redistribution in the <em>Tax Foundation Fiscal Fact</em> series: "... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/gerald-prante-tax-foundation-property-taxes http://www.taxfoundation.org/podcast/gerald-prante-tax-foundation-property-taxes Wed, 30 Sep 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The Tax Foundation recently released a report on property taxes compiled from the Census Bureau's 2008 American Community Survey, which found that homeowners in counties and states in the Northeast - especially New York and New Jersey - along with parts of the Midwest tend to pay the most in property taxes.</p><p> In this week's Tax Policy Podcast, Tax Foundation Senior Economist <a href="/authors/show/82.html">Gerald Prante</a> discusses which counties and states have the highest... <p> The Tax Foundation recently released a report on property taxes compiled from the Census Bureau's 2008 American Community Survey, which found that homeowners in counties and states in the Northeast - especially New York and New Jersey - along with parts of the Midwest tend to pay the most in property taxes.</p><p> In this week's Tax Policy Podcast, Tax Foundation Senior Economist <a href="/authors/show/82.html">Gerald Prante</a> discusses which counties and states have the highest... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-2010-state-business-tax-climate-index http://www.taxfoundation.org/podcast/kail-padgitt-tax-foundation-2010-state-business-tax-climate-index Wed, 23 Sep 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This week, the Tax Foundation released its <em><a href="/legacy/show/22658.html">2010 State Business Tax Climate Index</a></em>, which measures how "business-friendly" a state's tax system is. Equally important to the question of how <em>much</em> states tax, which we answer in our annual State and Local Tax Burdens study, is the question of <em>how</em> those taxes are raised.</p><p> In this week's Tax Policy Podcast, Staff Economist <a href="/authors/show/161.html">Kail Padgitt... <p> This week, the Tax Foundation released its <em><a href="/legacy/show/22658.html">2010 State Business Tax Climate Index</a></em>, which measures how "business-friendly" a state's tax system is. Equally important to the question of how <em>much</em> states tax, which we answer in our annual State and Local Tax Burdens study, is the question of <em>how</em> those taxes are raised.</p><p> In this week's Tax Policy Podcast, Staff Economist <a href="/authors/show/161.html">Kail Padgitt... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/fergus-cullen-yankee-institute-public-policy-connecticut-budget http://www.taxfoundation.org/podcast/fergus-cullen-yankee-institute-public-policy-connecticut-budget Wed, 16 Sep 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> After a several-month budget standoff between the Connecticut legislature and Governor Jodi Rell, the state budget became law two months after the new fiscal year began - without the governor's signature. In this week's Tax Policy Podcast, <a href="http://www.yankeeinstitute.org/about/fergus-cullen/">Fergus Cullen</a>, Executive Director of the <a href="http://www.yankeeinstitute.org/">Yankee Institute for Public Policy</a> in Connecticut, discusses the some of the new provisions.... <p> After a several-month budget standoff between the Connecticut legislature and Governor Jodi Rell, the state budget became law two months after the new fiscal year began - without the governor's signature. In this week's Tax Policy Podcast, <a href="http://www.yankeeinstitute.org/about/fergus-cullen/">Fergus Cullen</a>, Executive Director of the <a href="http://www.yankeeinstitute.org/">Yankee Institute for Public Policy</a> in Connecticut, discusses the some of the new provisions.... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nick-loris-heritage-foundation-economic-consequences-cap-and-trade http://www.taxfoundation.org/podcast/nick-loris-heritage-foundation-economic-consequences-cap-and-trade Wed, 02 Sep 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> With the majority of the debate on Capitol Hill focused on health care, cap and trade has seemingly slipped to the back burner -- for now. The Senate is expected to pick up cap-and-trade legislation this month.</p><p> A new analysis from the <a href="http://www.heritage.org/">Heritage Foundation</a> takes a look at the economic impact of the Waxman-Markey cap-and-trade bill that passed the House of Representatives in June. This week's podcast features... <p> With the majority of the debate on Capitol Hill focused on health care, cap and trade has seemingly slipped to the back burner -- for now. The Senate is expected to pick up cap-and-trade legislation this month.</p><p> A new analysis from the <a href="http://www.heritage.org/">Heritage Foundation</a> takes a look at the economic impact of the Waxman-Markey cap-and-trade bill that passed the House of Representatives in June. This week's podcast features... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mark-robyn-tax-foundation-sales-tax-holidays http://www.taxfoundation.org/podcast/mark-robyn-tax-foundation-sales-tax-holidays Wed, 26 Aug 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Many state recently wrapped up back-to-school sales tax holidays, periods of time during which certain goods are exempted from the state (and sometimes local) sales tax. Sales tax holidays are politically popular not just for back to school items, but others such as energy-efficient products and hurricane-preparedness materials. However, they're also problematic for a number of reasons.</p><p> To explain why on this week's podcast is Tax Foundation Staff Economist... <p> Many state recently wrapped up back-to-school sales tax holidays, periods of time during which certain goods are exempted from the state (and sometimes local) sales tax. Sales tax holidays are politically popular not just for back to school items, but others such as energy-efficient products and hurricane-preparedness materials. However, they're also problematic for a number of reasons.</p><p> To explain why on this week's podcast is Tax Foundation Staff Economist... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-bob-carroll-tax-foundation-health-care-reform http://www.taxfoundation.org/podcast/dr-bob-carroll-tax-foundation-health-care-reform Wed, 19 Aug 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Even during Congress's August recess, the debate on health care reform continues to make headlines. The focus seemingly has shifted from a proposed surtax on the wealthy to fund an expansion in coverage to whether a public option insurance plan is "essential" to reform. But one issue has not received as much attention: the tax treatment of employer-provided health insurance.</p><p> In this week's podcast, Tax Foundation Manager of Media Relations <a href="/authors/show/166.html">... <p> Even during Congress's August recess, the debate on health care reform continues to make headlines. The focus seemingly has shifted from a proposed surtax on the wealthy to fund an expansion in coverage to whether a public option insurance plan is "essential" to reform. But one issue has not received as much attention: the tax treatment of employer-provided health insurance.</p><p> In this week's podcast, Tax Foundation Manager of Media Relations <a href="/authors/show/166.html">... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-jody-l-sindelar-yale-school-public-health-sin-taxes http://www.taxfoundation.org/podcast/dr-jody-l-sindelar-yale-school-public-health-sin-taxes Tue, 11 Aug 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> This year, several states enacted "sin taxes" -- those targeting perceived negative behavior such as smoking or drinking - to help close budget deficits. The Tax Foundation has long argued against sin taxes as ineffective revenue sources; they're simply a way for government to micromanage the economy by punishing certain industries. Nonetheless, sin taxes have remained popular as politicians tout them as ways to discourage certain activities. A July paper from the National Bureau... <p> This year, several states enacted "sin taxes" -- those targeting perceived negative behavior such as smoking or drinking - to help close budget deficits. The Tax Foundation has long argued against sin taxes as ineffective revenue sources; they're simply a way for government to micromanage the economy by punishing certain industries. Nonetheless, sin taxes have remained popular as politicians tout them as ways to discourage certain activities. A July paper from the National Bureau... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-steven-sheffrin-california-tax-reform http://www.taxfoundation.org/podcast/dr-steven-sheffrin-california-tax-reform Mon, 03 Aug 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> California's Commission on the 21st Century Economy has until next month to finalize its recommendation for reforming the state's finances. This week's Tax Policy Podcast features Dr. Steven Sheffrin, a Professor of Economics at the University California Davis, Director of the Center for State and Local Taxation, and former dean of social sciences. Dr. Sheffrin is the author of many books and articles on state taxation and has served on the Board of Directors of the National Tax... <p> California's Commission on the 21st Century Economy has until next month to finalize its recommendation for reforming the state's finances. This week's Tax Policy Podcast features Dr. Steven Sheffrin, a Professor of Economics at the University California Davis, Director of the Center for State and Local Taxation, and former dean of social sciences. Dr. Sheffrin is the author of many books and articles on state taxation and has served on the Board of Directors of the National Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/travis-greaves-tax-foundation-judge-sotomayors-tax-jurisprudence http://www.taxfoundation.org/podcast/travis-greaves-tax-foundation-judge-sotomayors-tax-jurisprudence Wed, 29 Jul 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The Senate Judiciary Committee approved Judge Sonia Sotomayor's nomination to the Supreme Court Tuesday after a sometimes contentious confirmation hearing that covered a lot of ground. One area, however, that has not received as much attention is her judicial philosophy on tax issues. In this week's podcast, Tax Foundation Manager of Media Relations <a href="/authors/show/166.html">Natasha Altamirano</a> interviews Travis Greaves, a law clerk with the Tax Foundation's Center for... <p> The Senate Judiciary Committee approved Judge Sonia Sotomayor's nomination to the Supreme Court Tuesday after a sometimes contentious confirmation hearing that covered a lot of ground. One area, however, that has not received as much attention is her judicial philosophy on tax issues. In this week's podcast, Tax Foundation Manager of Media Relations <a href="/authors/show/166.html">Natasha Altamirano</a> interviews Travis Greaves, a law clerk with the Tax Foundation's Center for... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/matt-brouillette-commonwealth-foundation-budget-battle-pennsylvania http://www.taxfoundation.org/podcast/matt-brouillette-commonwealth-foundation-budget-battle-pennsylvania Mon, 20 Jul 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Pennsylvania is among several states that began the new fiscal year without a budget in place. As Matt Brouillette, President and CEO of the <a href="http://www.commonwealthfoundation.org/">Commonwealth Foundation</a> in Pennsylvania explains in this week's Tax Policy Podcast, it's been seven years since the state legislature has passed an on-time budget. Interviewed by Tax Foundation Manager of Media Relations <a href="/authors/show/166.html">Natasha Altamirano</a>, Brouillette... <p> Pennsylvania is among several states that began the new fiscal year without a budget in place. As Matt Brouillette, President and CEO of the <a href="http://www.commonwealthfoundation.org/">Commonwealth Foundation</a> in Pennsylvania explains in this week's Tax Policy Podcast, it's been seven years since the state legislature has passed an on-time budget. Interviewed by Tax Foundation Manager of Media Relations <a href="/authors/show/166.html">Natasha Altamirano</a>, Brouillette... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/maine-rep-john-piotti-tax-reform-pine-tree-state http://www.taxfoundation.org/podcast/maine-rep-john-piotti-tax-reform-pine-tree-state Wed, 15 Jul 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Maine recently passed the most sweeping changes to the state's tax code since the establishment of its income tax in 1969—in part due to the efforts of State Representative John Piotti, who introduced LD 1088, a bill that included a single flat rate individual income tax of 6.5 percent and an expansion of the sales tax. The legislation passed both the state House of Representatives and Senate in June, but at the urging of Governor Baldacci, the reforms were altered and reintroduced... <p> Maine recently passed the most sweeping changes to the state's tax code since the establishment of its income tax in 1969—in part due to the efforts of State Representative John Piotti, who introduced LD 1088, a bill that included a single flat rate individual income tax of 6.5 percent and an expansion of the sales tax. The legislation passed both the state House of Representatives and Senate in June, but at the urging of Governor Baldacci, the reforms were altered and reintroduced... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/gerald-prante-tax-foundation-income-redistribution-under-president-obama http://www.taxfoundation.org/podcast/gerald-prante-tax-foundation-income-redistribution-under-president-obama Thu, 09 Jul 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Income redistribution has been a hot topic since President Obama told "Joe the Plumber" on the campaign trail that "when you spread the wealth around, it's good for everybody." New analysis of President Obama's Budget finds that he is targeting the nation's highest earners for greater income redistributions. By 2012, the federal government is scheduled to be redistributing an extra $79 billion from the top-earning 5 percent of American families, and $71 billion of that will be paid... <p> Income redistribution has been a hot topic since President Obama told "Joe the Plumber" on the campaign trail that "when you spread the wealth around, it's good for everybody." New analysis of President Obama's Budget finds that he is targeting the nation's highest earners for greater income redistributions. By 2012, the federal government is scheduled to be redistributing an extra $79 billion from the top-earning 5 percent of American families, and $71 billion of that will be paid... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jamie-story-grassroot-institute-hawaii-tax-hikes-aloha-state http://www.taxfoundation.org/podcast/jamie-story-grassroot-institute-hawaii-tax-hikes-aloha-state Wed, 03 Jun 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The Hawaii Legislature forced through several tax increases near the end of the legislative session, including raising the income tax as well as excise taxes on cigarettes and other tobacco products. With the exception of the cigarette tax increase, all these tax hikes were vetoed by Governor Linda Lingle on May 7 in Hawaii's first-ever public veto ceremony attended by nearly a thousand taxpayers and citizens. However, on May 11 the state legislature was able to override each of... <p> The Hawaii Legislature forced through several tax increases near the end of the legislative session, including raising the income tax as well as excise taxes on cigarettes and other tobacco products. With the exception of the cigarette tax increase, all these tax hikes were vetoed by Governor Linda Lingle on May 7 in Hawaii's first-ever public veto ceremony attended by nearly a thousand taxpayers and citizens. However, on May 11 the state legislature was able to override each of... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-corzine-christie-and-lonegan-tax-proposals http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-corzine-christie-and-lonegan-tax-proposals Wed, 27 May 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Fiscal policy in the Garden State reads like a "what not to do" for policymakers and stakeholders. The corporate income tax combines a high rate, onerous rules, and lavish subsidies for the politically connected. The sales tax is one of the highest in the country. The state is one of five in the country to adopt a heavy individual income tax on high-income earners, which has reduced economic activity in the state. New Jersey residents also pay more property tax per capita than... <p> Fiscal policy in the Garden State reads like a "what not to do" for policymakers and stakeholders. The corporate income tax combines a high rate, onerous rules, and lavish subsidies for the politically connected. The sales tax is one of the highest in the country. The state is one of five in the country to adopt a heavy individual income tax on high-income earners, which has reduced economic activity in the state. New Jersey residents also pay more property tax per capita than... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/robert-carroll-tax-foundation-tax-deferral-and-international-tax-competition http://www.taxfoundation.org/podcast/robert-carroll-tax-foundation-tax-deferral-and-international-tax-competition Wed, 13 May 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> President Obama has recently proposed to raise more than $100 billion in new tax revenues from U.S. businesses by restricting their ability to defer paying taxes on profits earned abroad. The Obama administration has also fused the issue of tax deferral with the unrelated issues of bank secrecy and tax havens.</p><p> In this edition of the <em>Tax Policy Podcast,</em> Tax Foundation Manager of Media Relations <a href="/authors/show/148.html">Matt Moon</a> talks with Senior Research... <p> President Obama has recently proposed to raise more than $100 billion in new tax revenues from U.S. businesses by restricting their ability to defer paying taxes on profits earned abroad. The Obama administration has also fused the issue of tax deferral with the unrelated issues of bank secrecy and tax havens.</p><p> In this edition of the <em>Tax Policy Podcast,</em> Tax Foundation Manager of Media Relations <a href="/authors/show/148.html">Matt Moon</a> talks with Senior Research... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/ron-snell-national-conference-state-legislatures-addressing-state-budget-shortfalls http://www.taxfoundation.org/podcast/ron-snell-national-conference-state-legislatures-addressing-state-budget-shortfalls Wed, 06 May 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> An issue that taxpayers and officials across the country are following this year is state budgets. In January, <a href="/legacy/show/24326.html">the Tax Foundation released a report on the issue</a>, looking at the 45 states with budget shortfalls.</p><p> In this edition of the <em>Tax Policy Podcast</em>, Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> talks with Ron Snell of the <a href="http://www.ncsl.org/">National Conference of State Legislatures... <p> An issue that taxpayers and officials across the country are following this year is state budgets. In January, <a href="/legacy/show/24326.html">the Tax Foundation released a report on the issue</a>, looking at the 45 states with budget shortfalls.</p><p> In this edition of the <em>Tax Policy Podcast</em>, Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> talks with Ron Snell of the <a href="http://www.ncsl.org/">National Conference of State Legislatures... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jonathan-williams-american-legislative-exchange-council-rich-states-poor-states http://www.taxfoundation.org/podcast/jonathan-williams-american-legislative-exchange-council-rich-states-poor-states Wed, 29 Apr 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Taxes are a very important part of how different states fare economically, but it's not the only important variable. In this edition of the <em>Tax Policy Podcast</em>, Staff Economist <a href="/authors/show/142.html">Josh Barro</a> talks with Jonathan Williams, Director of the Tax and Fiscal Policy Task Force at the <a href="http://www.alec.org/AM/Template.cfm?Section=Home">American Legislative Exchange Council</a> (ALEC). Williams discusses a new report from ALEC which he, along... <p> Taxes are a very important part of how different states fare economically, but it's not the only important variable. In this edition of the <em>Tax Policy Podcast</em>, Staff Economist <a href="/authors/show/142.html">Josh Barro</a> talks with Jonathan Williams, Director of the Tax and Fiscal Policy Task Force at the <a href="http://www.alec.org/AM/Template.cfm?Section=Home">American Legislative Exchange Council</a> (ALEC). Williams discusses a new report from ALEC which he, along... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-coletti-john-locke-foundation-tax-reform-north-carolina http://www.taxfoundation.org/podcast/joseph-coletti-john-locke-foundation-tax-reform-north-carolina Wed, 22 Apr 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Forty-five states currently face budget shortfalls totaling approximately $132 billion through fiscal year 2010. As was pointed out by Director of State Projects, <a href="/authors/show/88.html">Joseph Henchman</a>, <a href="/legacy/show/24326.html">these budget shortfalls have also created opportunities for tax reform in many states</a>.</p><p> In this week's edition of the <em>Tax Policy Podcast</em>, Manager of State Relations <a href="/authors/show/128.html">Tonya Barr</a> talks... <p> Forty-five states currently face budget shortfalls totaling approximately $132 billion through fiscal year 2010. As was pointed out by Director of State Projects, <a href="/authors/show/88.html">Joseph Henchman</a>, <a href="/legacy/show/24326.html">these budget shortfalls have also created opportunities for tax reform in many states</a>.</p><p> In this week's edition of the <em>Tax Policy Podcast</em>, Manager of State Relations <a href="/authors/show/128.html">Tonya Barr</a> talks... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/ari-fleischer-reforming-tax-code-promote-economic-growth-not-wealth-redistribution http://www.taxfoundation.org/podcast/ari-fleischer-reforming-tax-code-promote-economic-growth-not-wealth-redistribution Wed, 15 Apr 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Congress is currently in recess, but issues of taxes, government spending and economic growth continue to be on the minds of Americans. Monday, April 13 was <a href="/taxfreedomday/">Tax Freedom Day</a>, the date on which Americans will have worked long enough to have earned enough money to pay this year's tax obligations at the federal, state and local levels. The Tax Foundation also <a href="/legacy/show/24600.html">recently released a poll</a> showing that 56% of Americans... <p> Congress is currently in recess, but issues of taxes, government spending and economic growth continue to be on the minds of Americans. Monday, April 13 was <a href="/taxfreedomday/">Tax Freedom Day</a>, the date on which Americans will have worked long enough to have earned enough money to pay this year's tax obligations at the federal, state and local levels. The Tax Foundation also <a href="/legacy/show/24600.html">recently released a poll</a> showing that 56% of Americans... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/congressman-tom-price-r-ga-obama-budget-vs-gop-alternative http://www.taxfoundation.org/podcast/congressman-tom-price-r-ga-obama-budget-vs-gop-alternative Wed, 08 Apr 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Just recently, the Democratic controlled House approved its version of the budget, 233 voting yes and 196 voting no. The Democratic controlled Senate approved its version, 55 voting yes and 43 voting no. Republicans in the minority have also come out with alternative versions of the budget.</p><p> In this edition of the <em>Tax Policy Podcast</em>, Tax Foundation Manager of Media Relations <a href="/authors/show/148.html">Matt Moon</a> talks with Congressman... <p> Just recently, the Democratic controlled House approved its version of the budget, 233 voting yes and 196 voting no. The Democratic controlled Senate approved its version, 55 voting yes and 43 voting no. Republicans in the minority have also come out with alternative versions of the budget.</p><p> In this edition of the <em>Tax Policy Podcast</em>, Tax Foundation Manager of Media Relations <a href="/authors/show/148.html">Matt Moon</a> talks with Congressman... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kristina-rasmussen-illinois-policy-institute-gov-quinns-tax-increase-proposal http://www.taxfoundation.org/podcast/kristina-rasmussen-illinois-policy-institute-gov-quinns-tax-increase-proposal Wed, 01 Apr 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The Tax Foundation recently did <a href="/legacy/show/24486.html">an analysis of a tax proposal</a> from Illinois Governor Pat Quinn (D) that would raise the personal income tax rate from 3 percent to 4.5 percent and the corporate income tax rate from 7.3 percent to 9.7 percent. Staff Economist <a href="/authors/show/142.html">Josh Barro</a>, author of the <a href="/legacy/show/22658.html"><em>2009 State Business Tax Climate Index</em></a> (a study that measures how well a state's... <p> The Tax Foundation recently did <a href="/legacy/show/24486.html">an analysis of a tax proposal</a> from Illinois Governor Pat Quinn (D) that would raise the personal income tax rate from 3 percent to 4.5 percent and the corporate income tax rate from 7.3 percent to 9.7 percent. Staff Economist <a href="/authors/show/142.html">Josh Barro</a>, author of the <a href="/legacy/show/22658.html"><em>2009 State Business Tax Climate Index</em></a> (a study that measures how well a state's... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/richard-rahn-cato-institute-tax-havens-tax-competition-and-financial-privacy http://www.taxfoundation.org/podcast/richard-rahn-cato-institute-tax-havens-tax-competition-and-financial-privacy Wed, 25 Mar 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> <a href="http://online.wsj.com/article/SB123733986323064857.html">From the March 17, 2009 edition of the <em>Wall Street Journal</em></a>:</p><p style="padding-left: 30px;"> "If the government suddenly said you would incur more onerous and expensive tax regulations and reporting requirements if you moved your business to a low-tax state such as Texas or Florida from a high-tax state such as New York or California, you would be justifiably outraged. Now substitute Switzerland and... <p> <a href="http://online.wsj.com/article/SB123733986323064857.html">From the March 17, 2009 edition of the <em>Wall Street Journal</em></a>:</p><p style="padding-left: 30px;"> "If the government suddenly said you would incur more onerous and expensive tax regulations and reporting requirements if you moved your business to a low-tax state such as Texas or Florida from a high-tax state such as New York or California, you would be justifiably outraged. Now substitute Switzerland and... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-harsanyi-denver-post-politics-taxes-and-fiscal-policy-colorado http://www.taxfoundation.org/podcast/david-harsanyi-denver-post-politics-taxes-and-fiscal-policy-colorado Wed, 18 Mar 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> The Obama administration has recently presented its budget in the midst of a recession. <em><a href="http://www.denverpost.com">Denver Post</a></em> columnist <a href="http://www.denverpost.com/harsanyi">David Harsanyi</a> believes that while most "presidents helped ease us out of these tough spots by easing the burden on Americans," the tax provisions within the budget show that "Obama has engaged in the opposite."</p><p> In this edition of the <em>Tax Policy Podcast</em>, Tax... <p> The Obama administration has recently presented its budget in the midst of a recession. <em><a href="http://www.denverpost.com">Denver Post</a></em> columnist <a href="http://www.denverpost.com/harsanyi">David Harsanyi</a> believes that while most "presidents helped ease us out of these tough spots by easing the burden on Americans," the tax provisions within the budget show that "Obama has engaged in the opposite."</p><p> In this edition of the <em>Tax Policy Podcast</em>, Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/robert-carroll-tax-foundation-and-diane-lim-rogers-concord-coalition-moving-forward-bipartisan-tax http://www.taxfoundation.org/podcast/robert-carroll-tax-foundation-and-diane-lim-rogers-concord-coalition-moving-forward-bipartisan-tax Wed, 11 Mar 2009 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p> Outside of the short term policies that have been presented, from the stimulus to the budget, the Obama Administration has indicated that it plans to include fundamental tax reform as part of its long term agenda.</p><p> In this edition of the <em>Tax Policy Podcast</em>, <a href="/authors/show/148.html">Matt Moon</a> moderates a discussion between Tax Foundation Vice President for Economic Policy <a href="/authors/show/134.html">Robert Carroll</a> and... <p> Outside of the short term policies that have been presented, from the stimulus to the budget, the Obama Administration has indicated that it plans to include fundamental tax reform as part of its long term agenda.</p><p> In this edition of the <em>Tax Policy Podcast</em>, <a href="/authors/show/148.html">Matt Moon</a> moderates a discussion between Tax Foundation Vice President for Economic Policy <a href="/authors/show/134.html">Robert Carroll</a> and... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/congressman-paul-ryan-r-wi-tax-monetary-and-entitlement-policy-reform http://www.taxfoundation.org/podcast/congressman-paul-ryan-r-wi-tax-monetary-and-entitlement-policy-reform Wed, 04 Mar 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> On the heels of President Barack Obama's recent release of his fiscal year 2010 budget, <a href="http://www.house.gov/ryan/">Congressman Paul Ryan</a> (R-WI 1st District), ranking Republican on the House Budget Committee, is pushing for major reform in the areas of tax, monetary and entitlement policy, criticizing the new administration's budget as having the practical effect of taxing "work, savings, investment, capital and risk-taking far more than we are today" and "hurting our... <p> On the heels of President Barack Obama's recent release of his fiscal year 2010 budget, <a href="http://www.house.gov/ryan/">Congressman Paul Ryan</a> (R-WI 1st District), ranking Republican on the House Budget Committee, is pushing for major reform in the areas of tax, monetary and entitlement policy, criticizing the new administration's budget as having the practical effect of taxing "work, savings, investment, capital and risk-taking far more than we are today" and "hurting our... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/robert-barro-professor-economics-harvard-university-criticism-federal-stimulus-package http://www.taxfoundation.org/podcast/robert-barro-professor-economics-harvard-university-criticism-federal-stimulus-package Thu, 19 Feb 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> In this edition of the Tax Policy Podcast, we turn to the recently passed federal stimulus package. Tax Foundation Vice President for Economic Policy <a href="/authors/show/134.html">Robert Carroll</a>, PhD, talks with <a href="http://www.economics.harvard.edu/faculty/barro/bio">Robert Barro</a>, the Paul M. Warburg Professor of Economics at <a href="http://www.harvard.edu">Harvard University</a> in Cambridge, Massachusetts. Professor Barro is also a senior fellow of the Hoover... <p> In this edition of the Tax Policy Podcast, we turn to the recently passed federal stimulus package. Tax Foundation Vice President for Economic Policy <a href="/authors/show/134.html">Robert Carroll</a>, PhD, talks with <a href="http://www.economics.harvard.edu/faculty/barro/bio">Robert Barro</a>, the Paul M. Warburg Professor of Economics at <a href="http://www.harvard.edu">Harvard University</a> in Cambridge, Massachusetts. Professor Barro is also a senior fellow of the Hoover... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/peter-nelson-center-american-experiment-budget-and-tax-reform-minnesota http://www.taxfoundation.org/podcast/peter-nelson-center-american-experiment-budget-and-tax-reform-minnesota Wed, 11 Feb 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> In this edition of the Tax Policy Podcast, we continue our discussion of state budget shortfalls. Tax Foundation Manager of Media Relations <a href="/authors/show/148.html">Matt Moon</a> talks with Peter Nelson, Policy Fellow with the <a href="http://www.americanexperiment.org/">Center of the American Experiment</a> in Minneapolis, a nonpartisan, tax-exempt public policy organization focusing on free market ideas for Minnesota and the nation. Peter discusses Governor Tim Pawlenty's... <p> In this edition of the Tax Policy Podcast, we continue our discussion of state budget shortfalls. Tax Foundation Manager of Media Relations <a href="/authors/show/148.html">Matt Moon</a> talks with Peter Nelson, Policy Fellow with the <a href="http://www.americanexperiment.org/">Center of the American Experiment</a> in Minneapolis, a nonpartisan, tax-exempt public policy organization focusing on free market ideas for Minnesota and the nation. Peter discusses Governor Tim Pawlenty's... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-state-budget-shortfalls-present-opportunities-tax-reform http://www.taxfoundation.org/podcast/joseph-henchman-tax-foundation-state-budget-shortfalls-present-opportunities-tax-reform Wed, 04 Feb 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Many states are going through budget shortfalls this year due to the economic downturn. Different states have reacted in a variety of ways to balance their budgets, including lobbying for federal bailouts, proposing tax increases, and calling for hiring freezes. In this edition of the Tax Policy Podcast, Tax Foundation Tax Counsel and Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> discusses the opportunity for tax reform in many states amidst these... <p> Many states are going through budget shortfalls this year due to the economic downturn. Different states have reacted in a variety of ways to balance their budgets, including lobbying for federal bailouts, proposing tax increases, and calling for hiring freezes. In this edition of the Tax Policy Podcast, Tax Foundation Tax Counsel and Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> discusses the opportunity for tax reform in many states amidst these... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/alex-brill-american-enterprise-institute-corporate-tax-rates-receipts-and-distortions http://www.taxfoundation.org/podcast/alex-brill-american-enterprise-institute-corporate-tax-rates-receipts-and-distortions Wed, 28 Jan 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> With a new Congress and a new administration focused on a short term stimulus proposal to get America out of the current economic downturn, others are focused on long term plans involving taxes to spur investment, create jobs and increase our standard of living. In this edition of the Tax Policy Podcast, Tax Foundation President <a href="/authors/show/5.html">Scott Hodge</a> discusses corporate tax reform proposals and global tax competition with... <p> With a new Congress and a new administration focused on a short term stimulus proposal to get America out of the current economic downturn, others are focused on long term plans involving taxes to spur investment, create jobs and increase our standard of living. In this edition of the Tax Policy Podcast, Tax Foundation President <a href="/authors/show/5.html">Scott Hodge</a> discusses corporate tax reform proposals and global tax competition with... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jon-coupal-howard-jarvis-taxpayers-association-californias-fiscal-policy-and-budget-crisis http://www.taxfoundation.org/podcast/jon-coupal-howard-jarvis-taxpayers-association-californias-fiscal-policy-and-budget-crisis Wed, 21 Jan 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> Like many states this year, California is going through a fiscal crisis, measured by some as a $40 billion deficit with current spending proposals. In this edition of the Tax Foundation's Tax Policy Podcast, Tax Counsel and Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> interviews Jon Coupal, President of the <a href="http://www.hjta.org/">Howard Jarvis Taxpayers Association</a>. They discuss HJTA’s recent lawsuit over the rushed majority-vote “... <p> Like many states this year, California is going through a fiscal crisis, measured by some as a $40 billion deficit with current spending proposals. In this edition of the Tax Foundation's Tax Policy Podcast, Tax Counsel and Director of State Projects <a href="/authors/show/88.html">Joseph Henchman</a> interviews Jon Coupal, President of the <a href="http://www.hjta.org/">Howard Jarvis Taxpayers Association</a>. They discuss HJTA’s recent lawsuit over the rushed majority-vote “... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-yepsen-des-moines-register-tax-and-budget-reform-iowa http://www.taxfoundation.org/podcast/david-yepsen-des-moines-register-tax-and-budget-reform-iowa Wed, 14 Jan 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> The new year brings new legislative sessions in every state. And almost every state is going through tough fiscal times in the midst of this economic downturn. While every state legislature and governor is figuring out what to tax, how to spend and where to cut, there are some who see state fiscal crises as an opportunity for government reform.</p><p> Staff Economist <a href="/authors/show/142.html">Josh Barro</a> talks with David Yepsen, columnist from the... <p> The new year brings new legislative sessions in every state. And almost every state is going through tough fiscal times in the midst of this economic downturn. While every state legislature and governor is figuring out what to tax, how to spend and where to cut, there are some who see state fiscal crises as an opportunity for government reform.</p><p> Staff Economist <a href="/authors/show/142.html">Josh Barro</a> talks with David Yepsen, columnist from the... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/phil-kerpen-americans-prosperity-schip-and-potential-federal-cigarette-tax-hike http://www.taxfoundation.org/podcast/phil-kerpen-americans-prosperity-schip-and-potential-federal-cigarette-tax-hike Wed, 07 Jan 2009 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p> As the 111th Congress starts, the Democratic majority is proposing to reauthorize the State Children's Health Insurance Program (SCHIP), which might include increased funding and expanded coverage, from children in families making twice the poverty level to possibly three or four times the poverty level. All of this would be paid for by an increase in the federal cigarette tax from 39 cents for $1 per pack. <a href="http://www.philkerpen.com/">Phil Kerpen</a>, Director of Policy... <p> As the 111th Congress starts, the Democratic majority is proposing to reauthorize the State Children's Health Insurance Program (SCHIP), which might include increased funding and expanded coverage, from children in families making twice the poverty level to possibly three or four times the poverty level. All of this would be paid for by an increase in the federal cigarette tax from 39 cents for $1 per pack. <a href="http://www.philkerpen.com/">Phil Kerpen</a>, Director of Policy... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/congressman-jim-mccrery-r-la-4th-district-his-tax-legislation-accomplishments-and-americas-economic http://www.taxfoundation.org/podcast/congressman-jim-mccrery-r-la-4th-district-his-tax-legislation-accomplishments-and-americas-economic Thu, 20 Nov 2008 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Congressman Jim McCrery, the winner of this year's Tax Foundation Distinguished Service Award, represents Louisiana's 4th Congressional District, encompassing northwest and west central Louisiana, and is serving his tenth and final term in the U.S. House of Representatives. McCrery is the ranking minority member of the House Ways and Means Committee, and also serves on the Joint Committee on Taxation. Tax Foundation President Scott Hodge talks with Congressman McCrery about his... <p>Congressman Jim McCrery, the winner of this year's Tax Foundation Distinguished Service Award, represents Louisiana's 4th Congressional District, encompassing northwest and west central Louisiana, and is serving his tenth and final term in the U.S. House of Representatives. McCrery is the ranking minority member of the House Ways and Means Committee, and also serves on the Joint Committee on Taxation. Tax Foundation President Scott Hodge talks with Congressman McCrery about his... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/josh-culling-national-taxpayers-union-election-day-results-tax-related-ballot-initiatives http://www.taxfoundation.org/podcast/josh-culling-national-taxpayers-union-election-day-results-tax-related-ballot-initiatives Wed, 19 Nov 2008 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>While most people on the street and in the media were focusing on the Presidential race as well as major Congressional elections, there were many tax-related measures on the ballot in many states. In this edition of the Tax Policy Podcast, Tax Foundation Tax Counsel Joseph Henchman talks with Josh Culling, State Government Affairs Manager at the National Taxpayers Union, about the results of some of these initiatives in various states as well as what the trends might be when it comes to... <p>While most people on the street and in the media were focusing on the Presidential race as well as major Congressional elections, there were many tax-related measures on the ballot in many states. In this edition of the Tax Policy Podcast, Tax Foundation Tax Counsel Joseph Henchman talks with Josh Culling, State Government Affairs Manager at the National Taxpayers Union, about the results of some of these initiatives in various states as well as what the trends might be when it comes to... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/state-business-tax-climate-index-tour-part-iii-christopher-summers-maryland-public-policy-institute http://www.taxfoundation.org/podcast/state-business-tax-climate-index-tour-part-iii-christopher-summers-maryland-public-policy-institute Thu, 06 Nov 2008 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Last month, the Tax Foundation released the <em>2009 State Business Tax Climate Index</em>, a measure of the "business-friendliness" of each state's tax system, providing a roadmap for state lawmakers concerned with keeping their states tax-competitive. In Part Three of the Tax Policy Podcast's <em>Index</em> Tour, we talk with Christopher Summers of the Maryland Public Policy Institute. Maryland had a large slide down our <em>Index</em>, going from 24th in 2008 to 45th in 2009. Chris... <p>Last month, the Tax Foundation released the <em>2009 State Business Tax Climate Index</em>, a measure of the "business-friendliness" of each state's tax system, providing a roadmap for state lawmakers concerned with keeping their states tax-competitive. In Part Three of the Tax Policy Podcast's <em>Index</em> Tour, we talk with Christopher Summers of the Maryland Public Policy Institute. Maryland had a large slide down our <em>Index</em>, going from 24th in 2008 to 45th in 2009. Chris... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/state-business-tax-climate-index-tour-part-ii-bill-felkner-ocean-state-policy-research-institute http://www.taxfoundation.org/podcast/state-business-tax-climate-index-tour-part-ii-bill-felkner-ocean-state-policy-research-institute Wed, 05 Nov 2008 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Last month, the Tax Foundation released the 2009 <em>State Business Tax Climate Index</em>, a measure of the "business-friendliness" of each state's tax system, providing a roadmap for state lawmakers concerned with keeping their states tax-competitive. In Part Two of the Tax Policy Podcast's Index Tour, we talk with Bill Felkner, President of the Ocean State Policy Research Institute in Providence. Rhode Island moved up from 49th to 46th on the <em>Index</em>, and Felkner provides some... <p>Last month, the Tax Foundation released the 2009 <em>State Business Tax Climate Index</em>, a measure of the "business-friendliness" of each state's tax system, providing a roadmap for state lawmakers concerned with keeping their states tax-competitive. In Part Two of the Tax Policy Podcast's Index Tour, we talk with Bill Felkner, President of the Ocean State Policy Research Institute in Providence. Rhode Island moved up from 49th to 46th on the <em>Index</em>, and Felkner provides some... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/state-business-tax-climate-index-tour-part-i-gregg-edwards-center-policy-research-new-jersey http://www.taxfoundation.org/podcast/state-business-tax-climate-index-tour-part-i-gregg-edwards-center-policy-research-new-jersey Tue, 04 Nov 2008 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Last month, the Tax Foundation released the 2009 <em>State Business Tax Climate Index</em>, a measure of the "business-friendliness" of each state's tax system, providing a roadmap for state lawmakers concerned with keeping their states tax-competitive. In Part One of the Tax Policy Podcast's Index Tour, we talk with Gregg Edwards of the Center for Policy Research of New Jersey, explaining why the Garden State ranks dead last in the <em>Index</em> and what legislators in Trenton can do... <p>Last month, the Tax Foundation released the 2009 <em>State Business Tax Climate Index</em>, a measure of the "business-friendliness" of each state's tax system, providing a roadmap for state lawmakers concerned with keeping their states tax-competitive. In Part One of the Tax Policy Podcast's Index Tour, we talk with Gregg Edwards of the Center for Policy Research of New Jersey, explaining why the Garden State ranks dead last in the <em>Index</em> and what legislators in Trenton can do... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/chris-edwards-cato-institute-corporate-taxes-and-global-tax-competition http://www.taxfoundation.org/podcast/chris-edwards-cato-institute-corporate-taxes-and-global-tax-competition Wed, 29 Oct 2008 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>We continue our discussion on corporate taxes with Chris Edwards, Director of Tax Policy Studies at the <a href="http://www.cato.org/" title="http://www.cato.org/">Cato Institute</a>. Chris has written a new book with Cato Senior Fellow Daniel Mitchell called <em><a href="http://www.catostore.org/index.asp?fa=ProductDetails&amp;method=&amp;pid=1441407" title="http://www.catostore.org/index.asp?fa=ProductDetails&amp;method=&amp;pid=1441407"> Global Tax Revolution: The Rise of Tax Competition... <p>We continue our discussion on corporate taxes with Chris Edwards, Director of Tax Policy Studies at the <a href="http://www.cato.org/" title="http://www.cato.org/">Cato Institute</a>. Chris has written a new book with Cato Senior Fellow Daniel Mitchell called <em><a href="http://www.catostore.org/index.asp?fa=ProductDetails&amp;method=&amp;pid=1441407" title="http://www.catostore.org/index.asp?fa=ProductDetails&amp;method=&amp;pid=1441407"> Global Tax Revolution: The Rise of Tax Competition... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/staff-economist-josh-barro-2009-state-business-tax-climate-index http://www.taxfoundation.org/podcast/staff-economist-josh-barro-2009-state-business-tax-climate-index Wed, 22 Oct 2008 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Wyoming has the best, and New Jersey has the worst, tax systems when it comes to "business friendliness," according to the Tax Foundation's recently completed 2009 <em>State Business Tax Climate Index</em>, a ranking of the 50 state tax systems that provides a roadmap for state lawmakers concerned with keeping their states tax-competitive. Keeping a state competitive in today's global marketplace can be difficult, but there is one factor lawmakers have direct control over: the quality of... <p>Wyoming has the best, and New Jersey has the worst, tax systems when it comes to "business friendliness," according to the Tax Foundation's recently completed 2009 <em>State Business Tax Climate Index</em>, a ranking of the 50 state tax systems that provides a roadmap for state lawmakers concerned with keeping their states tax-competitive. Keeping a state competitive in today's global marketplace can be difficult, but there is one factor lawmakers have direct control over: the quality of... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/glenn-hubbard-corporate-tax-reform-and-americas-competitiveness http://www.taxfoundation.org/podcast/glenn-hubbard-corporate-tax-reform-and-americas-competitiveness Mon, 13 Oct 2008 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>In the midst of an economic and financial crisis that is gripping America and the rest of the world, corporate taxes and America's economic competitiveness in a global marketplace seem to be a low priority in lawmakers' minds. Yet, America's corporate tax system has become increasingly out of line compared to our counterparts in the industrialized world. In this edition of the Tax Policy Podcast, Tax Foundation President Scott Hodge interviews Glenn Hubbard, currently Dean of the Columbia... <p>In the midst of an economic and financial crisis that is gripping America and the rest of the world, corporate taxes and America's economic competitiveness in a global marketplace seem to be a low priority in lawmakers' minds. Yet, America's corporate tax system has become increasingly out of line compared to our counterparts in the industrialized world. In this edition of the Tax Policy Podcast, Tax Foundation President Scott Hodge interviews Glenn Hubbard, currently Dean of the Columbia... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/facts-and-falsehoods-presidential-candidates-tax-plans-part-2-sen-mccains-plan http://www.taxfoundation.org/podcast/facts-and-falsehoods-presidential-candidates-tax-plans-part-2-sen-mccains-plan Thu, 09 Oct 2008 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>With less than a month before the election, Sens. Obama and McCain are criticizing each other's tax plans more than ever.  With their claims repeated in TV ads, speeches and debates, the Tax Foundation decided to do a little fact-checking.   Tax Counsel Joseph Henchman and Senior Economist Gerald Prante have recorded two podcasts. The first, which was released last week and can be <a href="/legacy/show/23716.html">found here</a>, is a summary of the tax proposals offered by Sen. Barack... <p>With less than a month before the election, Sens. Obama and McCain are criticizing each other's tax plans more than ever.  With their claims repeated in TV ads, speeches and debates, the Tax Foundation decided to do a little fact-checking.   Tax Counsel Joseph Henchman and Senior Economist Gerald Prante have recorded two podcasts. The first, which was released last week and can be <a href="/legacy/show/23716.html">found here</a>, is a summary of the tax proposals offered by Sen. Barack... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/facts-and-falsehoods-presidential-candidates-tax-plans-part-1-sen-obamas-plan http://www.taxfoundation.org/podcast/facts-and-falsehoods-presidential-candidates-tax-plans-part-1-sen-obamas-plan Fri, 03 Oct 2008 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>With 33 days left to go in this historic Presidential election, various claims are made from the Obama and McCain campaigns on each other's tax proposals. With those claims repeated on ads, speeches and debates, the Tax Foundation decided to do a little fact-checking.   Tax Counsel Joseph Henchman and Senior Economist Gerald Prante have done two podcasts. The first, below,  is a summary of the tax proposals offered by Sen. Barack Obama (31 minutes, 55 seconds.) The second podcast will be... <p>With 33 days left to go in this historic Presidential election, various claims are made from the Obama and McCain campaigns on each other's tax proposals. With those claims repeated on ads, speeches and debates, the Tax Foundation decided to do a little fact-checking.   Tax Counsel Joseph Henchman and Senior Economist Gerald Prante have done two podcasts. The first, below,  is a summary of the tax proposals offered by Sen. Barack Obama (31 minutes, 55 seconds.) The second podcast will be... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/jim-tisch-and-ed-mcclellan-corporate-capital-gains http://www.taxfoundation.org/podcast/jim-tisch-and-ed-mcclellan-corporate-capital-gains Mon, 31 Mar 2008 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>In this podcast, Jim Tisch, President and CEO of Loews Corporation, and Ed McClellan, Tax Counsel at PricewaterhouseCoopers, talk to Tax Foundation President Scott Hodge about the problem of the Untied States' high corporate capital gains rate.</p> <p>Mr. Tisch and Mr. McClellan explain the difference between the individual capital gains rate and the corporate capital gains rate, the problem of "locked-in" assets and their detrimental impact on business decisions and job creation, the... <p>In this podcast, Jim Tisch, President and CEO of Loews Corporation, and Ed McClellan, Tax Counsel at PricewaterhouseCoopers, talk to Tax Foundation President Scott Hodge about the problem of the Untied States' high corporate capital gains rate.</p> <p>Mr. Tisch and Mr. McClellan explain the difference between the individual capital gains rate and the corporate capital gains rate, the problem of "locked-in" assets and their detrimental impact on business decisions and job creation, the... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nina-olson-protecting-taxpayers-rights http://www.taxfoundation.org/podcast/nina-olson-protecting-taxpayers-rights Thu, 31 Jan 2008 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>In this podcast, Nina Olson, the nation's Taxpayer Advocate at the IRS and the recipient of the <a href="/legacy/show/22780.html">Tax Foundation's 2007 Public Sector Distinguished Service Award</a>, discuses with Scott Hodge the role of the Taxpayer Advocate in protecting taxpayer rights, the independence of the office, and the <a href="http://www.irs.gov/advocate/article/0,,id=177301,00.html">annual report she submits to Congress</a> identifying problems facing taxpayers.</p> <p>Ms. Olson... <p>In this podcast, Nina Olson, the nation's Taxpayer Advocate at the IRS and the recipient of the <a href="/legacy/show/22780.html">Tax Foundation's 2007 Public Sector Distinguished Service Award</a>, discuses with Scott Hodge the role of the Taxpayer Advocate in protecting taxpayer rights, the independence of the office, and the <a href="http://www.irs.gov/advocate/article/0,,id=177301,00.html">annual report she submits to Congress</a> identifying problems facing taxpayers.</p> <p>Ms. Olson... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/dr-william-gentry-incidence-corporate-taxes http://www.taxfoundation.org/podcast/dr-william-gentry-incidence-corporate-taxes Thu, 17 Jan 2008 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Dr. <a href="http://www.williams.edu/Economics/faculty/gentry.shtml" title="http://www.williams.edu/Economics/faculty/gentry.shtml">William Gentry</a> joins Tax Foundation Vice President for Economic Policy Robert Carroll to discuss who bears the burden of the corporate income tax. Dr. Gentry is an economics professor at Williams College in Massachusetts and recently wrote a paper for the Treasury Department titled... <p>Dr. <a href="http://www.williams.edu/Economics/faculty/gentry.shtml" title="http://www.williams.edu/Economics/faculty/gentry.shtml">William Gentry</a> joins Tax Foundation Vice President for Economic Policy Robert Carroll to discuss who bears the burden of the corporate income tax. Dr. Gentry is an economics professor at Williams College in Massachusetts and recently wrote a paper for the Treasury Department titled... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/bruce-bartlett-fairtax http://www.taxfoundation.org/podcast/bruce-bartlett-fairtax Tue, 18 Dec 2007 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Economic author and syndicated columnist Bruce Bartlett, a former executive director of the Joint Economic Committee (JEC), discusses his new study on the national retail sales tax known as the FairTax. He offers his criticisms of the proposal and details on other ideas for fundamental tax reform. </p> <p>Bartlett's <em>Tax Notes</em> article, "Why the FairTax Won't Work," is attached below.</p> <p>For a competing view on the FairTax, listen to Prof. Laurence J. Kotlikoff, Professor of... <p>Economic author and syndicated columnist Bruce Bartlett, a former executive director of the Joint Economic Committee (JEC), discusses his new study on the national retail sales tax known as the FairTax. He offers his criticisms of the proposal and details on other ideas for fundamental tax reform. </p> <p>Bartlett's <em>Tax Notes</em> article, "Why the FairTax Won't Work," is attached below.</p> <p>For a competing view on the FairTax, listen to Prof. Laurence J. Kotlikoff, Professor of... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/peter-merrill-united-states-high-corporate-tax-rate http://www.taxfoundation.org/podcast/peter-merrill-united-states-high-corporate-tax-rate Wed, 12 Dec 2007 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Peter Merrill, head of PricewaterhouseCoopers' National Economic Consulting group, discusses his study that shows the United States has the OECD's second-highest corporate tax rate but realizes the fourth-lowest revenue from the tax. He offers his thoughts on the causes of and solutions to this problem, and ways for the U.S. to become more competitive and efficient.</p> <p><strong> <p><a href="http://phobos.apple.com/WebObjects/MZStore.woa/wa/viewPodcast?id=168508004">... <p>Peter Merrill, head of PricewaterhouseCoopers' National Economic Consulting group, discusses his study that shows the United States has the OECD's second-highest corporate tax rate but realizes the fourth-lowest revenue from the tax. He offers his thoughts on the causes of and solutions to this problem, and ways for the U.S. to become more competitive and efficient.</p> <p><strong> <p><a href="http://phobos.apple.com/WebObjects/MZStore.woa/wa/viewPodcast?id=168508004">... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/alex-brill-international-corporate-tax-rates http://www.taxfoundation.org/podcast/alex-brill-international-corporate-tax-rates Tue, 02 Oct 2007 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Alex Brill of the American Enterprise Institute discusses a new study he has done on corporate tax rates across the world and shares his observations, findings and suggestions for the future. He points out that the U.S. rate is well above that of competing nations and that the U.S. should lower its rate dramatically to improve international competitiveness.</p> <p><strong> <p><a href="http://phobos.apple.com/WebObjects/MZStore.woa/wa/viewPodcast?id=168508004">... <p>Alex Brill of the American Enterprise Institute discusses a new study he has done on corporate tax rates across the world and shares his observations, findings and suggestions for the future. He points out that the U.S. rate is well above that of competing nations and that the U.S. should lower its rate dramatically to improve international competitiveness.</p> <p><strong> <p><a href="http://phobos.apple.com/WebObjects/MZStore.woa/wa/viewPodcast?id=168508004">... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/congressman-tom-reynolds-private-equity-and-alternative-minimum-tax-amt http://www.taxfoundation.org/podcast/congressman-tom-reynolds-private-equity-and-alternative-minimum-tax-amt Fri, 21 Sep 2007 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>In this podcast, Congressman Tom Reynolds of New York discusses the debate over private equity and carried interest, the future of the AMT, and the politics and possibilities of tax reform.</p> <p><strong> <p><a href="http://phobos.apple.com/WebObjects/MZStore.woa/wa/viewPodcast?id=168508004"><img border="0" height="36" src="/sites/taxfoundation.org/files/UserFiles/Image/Podcast/podcastsubscribebutton.jpg" width="105" /></a></p> </strong></p> <p>In this podcast, Congressman Tom Reynolds of New York discusses the debate over private equity and carried interest, the future of the AMT, and the politics and possibilities of tax reform.</p> <p><strong> <p><a href="http://phobos.apple.com/WebObjects/MZStore.woa/wa/viewPodcast?id=168508004"><img border="0" height="36" src="/sites/taxfoundation.org/files/UserFiles/Image/Podcast/podcastsubscribebutton.jpg" width="105" /></a></p> </strong></p> podcast@taxfoundation.org http://www.taxfoundation.org/podcast/senator-robert-bennett-social-security-reform-and-income-tax-reform http://www.taxfoundation.org/podcast/senator-robert-bennett-social-security-reform-and-income-tax-reform Tue, 01 May 2007 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Should the federal income tax be abolished, and if so, what type of tax should replace it? What is the best solution to the Social Security problem, and can the system be reformed without increasing payroll taxes? What is the purpose of taxes, and how has a misunderstanding of the real purpose of taxation contributed to the problems with the current tax code?</p> <p>In this podcast, Senator Robert Bennett discusses tax compliance costs, the regressivity of payroll taxes, the benefits of... <p>Should the federal income tax be abolished, and if so, what type of tax should replace it? What is the best solution to the Social Security problem, and can the system be reformed without increasing payroll taxes? What is the purpose of taxes, and how has a misunderstanding of the real purpose of taxation contributed to the problems with the current tax code?</p> <p>In this podcast, Senator Robert Bennett discusses tax compliance costs, the regressivity of payroll taxes, the benefits of... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/andrew-chamberlain-importance-federal-spending-determining-progressivity http://www.taxfoundation.org/podcast/andrew-chamberlain-importance-federal-spending-determining-progressivity Tue, 17 Apr 2007 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Why are distributional analysis studies that focus solely on taxes incomplete? What can be gained from examining the spending side of the fiscal equation, and how can a recognition of the importance of both sides help policymakers seeking to fundamentally reform the tax code?</p> <p>In this in-depth podcast, Tax Foundation economist Andrew Chamberlain discusses the importance of taking into account the progressivity of federal spending, which income groups pay the most taxes and receive the... <p>Why are distributional analysis studies that focus solely on taxes incomplete? What can be gained from examining the spending side of the fiscal equation, and how can a recognition of the importance of both sides help policymakers seeking to fundamentally reform the tax code?</p> <p>In this in-depth podcast, Tax Foundation economist Andrew Chamberlain discusses the importance of taking into account the progressivity of federal spending, which income groups pay the most taxes and receive the... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/william-fox-merits-state-sales-taxes-and-local-property-taxes http://www.taxfoundation.org/podcast/william-fox-merits-state-sales-taxes-and-local-property-taxes Thu, 05 Apr 2007 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Which types of taxes should state and local governments rely on most heavily?  Should state sales taxes exempt food and services (such as heath care and legal services), and should stares provide tax "holidays"? At the national level, would a consumption-based tax such as a value-added tax (VAT) or national retail sales tax be a better choice than the income tax?</p> <p>In this wide-ranging podcast, Dr. William Fox—economics professor and director of the Center for Business and Economic... <p>Which types of taxes should state and local governments rely on most heavily?  Should state sales taxes exempt food and services (such as heath care and legal services), and should stares provide tax "holidays"? At the national level, would a consumption-based tax such as a value-added tax (VAT) or national retail sales tax be a better choice than the income tax?</p> <p>In this wide-ranging podcast, Dr. William Fox—economics professor and director of the Center for Business and Economic... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/senator-orrin-g-hatch-health-care-reform http://www.taxfoundation.org/podcast/senator-orrin-g-hatch-health-care-reform Tue, 13 Mar 2007 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>What are the benefits of the President's health care reform plan and health savings accounts, and are there any potential drawbacks? Would the President's plan dissuade companies from offering health insurance to employees? If health savings accounts did not cover routine care, would this dissuade individuals from seeking preventive care?</p> <p>In this in-depth podcast, U.S. Senator Orrin G. Hatch (R-Utah) explains why these criticisms of health care reform plans are unfounded and... <p>What are the benefits of the President's health care reform plan and health savings accounts, and are there any potential drawbacks? Would the President's plan dissuade companies from offering health insurance to employees? If health savings accounts did not cover routine care, would this dissuade individuals from seeking preventive care?</p> <p>In this in-depth podcast, U.S. Senator Orrin G. Hatch (R-Utah) explains why these criticisms of health care reform plans are unfounded and... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mark-weinberger-need-bipartisanship-and-cooperation-addressing-major-tax-issues http://www.taxfoundation.org/podcast/mark-weinberger-need-bipartisanship-and-cooperation-addressing-major-tax-issues Tue, 27 Feb 2007 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>What are the most pressing tax policy problems facing the country today, and what steps must lawmakers take to resolve them? Can Republicans, Democrats and the President work together to address these issues?</p> <p>In this wide-ranging discussion, Mark Weinberger, who is the Americas Vice Chairman for Tax Services at Ernst &amp; Young and former Assistant Secretary for Tax Policy at the U.S. Treasury, explains the importance of bipartisanship and cooperation between the President and... <p>What are the most pressing tax policy problems facing the country today, and what steps must lawmakers take to resolve them? Can Republicans, Democrats and the President work together to address these issues?</p> <p>In this wide-ranging discussion, Mark Weinberger, who is the Americas Vice Chairman for Tax Services at Ernst &amp; Young and former Assistant Secretary for Tax Policy at the U.S. Treasury, explains the importance of bipartisanship and cooperation between the President and... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/arthur-rosen-commerce-clause-nexus-and-state-taxation-business http://www.taxfoundation.org/podcast/arthur-rosen-commerce-clause-nexus-and-state-taxation-business Tue, 13 Feb 2007 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>To what extent does the federal Commerce Clause limit a state's power to tax companies that do business within its borders? Should a state be able to tax a company that has no physical presence within the state?</p> <p>In this in-depth podcast, Arthur Rosen, a partner in the New York City office of the law firm of McDermott, Will &amp; Emery and former Deputy Counsel of the New York State Department of Taxation and Finance, discusses the issue of nexus, the Commerce Clause as it relates to... <p>To what extent does the federal Commerce Clause limit a state's power to tax companies that do business within its borders? Should a state be able to tax a company that has no physical presence within the state?</p> <p>In this in-depth podcast, Arthur Rosen, a partner in the New York City office of the law firm of McDermott, Will &amp; Emery and former Deputy Counsel of the New York State Department of Taxation and Finance, discusses the issue of nexus, the Commerce Clause as it relates to... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/katherine-baicker-presidents-health-care-tax-initiative http://www.taxfoundation.org/podcast/katherine-baicker-presidents-health-care-tax-initiative Tue, 30 Jan 2007 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>What are the economic drawbacks of our current employer-provided health insurance system? How did World War II price and wage controls help create the current system, and what should be done now to reform it?</p> <p>In this informative podcast, Katherine Baicker, a member of President Bush's Council of Economic Advisers, an associate professor of public policy at the School of Public Affairs at UCLA, and a research associate at the National Bureau of Economic Research, discusses the... <p>What are the economic drawbacks of our current employer-provided health insurance system? How did World War II price and wage controls help create the current system, and what should be done now to reform it?</p> <p>In this informative podcast, Katherine Baicker, a member of President Bush's Council of Economic Advisers, an associate professor of public policy at the School of Public Affairs at UCLA, and a research associate at the National Bureau of Economic Research, discusses the... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/john-mikesell-reemergence-gross-receipts-taxes http://www.taxfoundation.org/podcast/john-mikesell-reemergence-gross-receipts-taxes Tue, 16 Jan 2007 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>How do gross receipts taxes differ from sales taxes, and why are these differences important? What are the drawbacks to this type of tax? How do they damage certain businesses, and who ultimately ends up paying them?</p> <p>In this podcast, John Mikesell, Professor of Public Finance and Policy Analysis at Indiana University, discuses these problematic taxes, their recent reemergence in state finance, the damage they inflict on businesses, and their lack of transparency. (12 minutes, 35... <p>How do gross receipts taxes differ from sales taxes, and why are these differences important? What are the drawbacks to this type of tax? How do they damage certain businesses, and who ultimately ends up paying them?</p> <p>In this podcast, John Mikesell, Professor of Public Finance and Policy Analysis at Indiana University, discuses these problematic taxes, their recent reemergence in state finance, the damage they inflict on businesses, and their lack of transparency. (12 minutes, 35... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/john-fund-prospects-tax-reform-new-congress http://www.taxfoundation.org/podcast/john-fund-prospects-tax-reform-new-congress Tue, 09 Jan 2007 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>What are the prospects for tax reform in the new Congress? Will the Democrats’ talk of earmark reform translate into action? In the absence of fundamental tax reform, are there smaller improvements that can be made to the current system?</p> <p>In this podcast, <em>Wall Street Journal</em> columnist and author John Fund discusses the “Appropriations Party”; the problem of earmarking; lobbying; the growing complexity of the tax code; and reform possibilities for the alternative minimum tax,... <p>What are the prospects for tax reform in the new Congress? Will the Democrats’ talk of earmark reform translate into action? In the absence of fundamental tax reform, are there smaller improvements that can be made to the current system?</p> <p>In this podcast, <em>Wall Street Journal</em> columnist and author John Fund discusses the “Appropriations Party”; the problem of earmarking; lobbying; the growing complexity of the tax code; and reform possibilities for the alternative minimum tax,... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/gerald-prante-soaring-property-tax-collections http://www.taxfoundation.org/podcast/gerald-prante-soaring-property-tax-collections Tue, 19 Dec 2006 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>Which states and counties have the highest property taxes? How are property taxes assessed, and why do Americans dislike them so much?</p> <p>In this podcast, Tax Foundation Economist Gerald Prante discusses Americans’ disdain for property taxes, the assessment procedure, the states and counties with the highest property taxes, the recent astronomical increase in property tax collections, and property tax limitation efforts. (13 minutes, 21 seconds)</p> <p><a href="/legacy/show/2056.html">... <p>Which states and counties have the highest property taxes? How are property taxes assessed, and why do Americans dislike them so much?</p> <p>In this podcast, Tax Foundation Economist Gerald Prante discusses Americans’ disdain for property taxes, the assessment procedure, the states and counties with the highest property taxes, the recent astronomical increase in property tax collections, and property tax limitation efforts. (13 minutes, 21 seconds)</p> <p><a href="/legacy/show/2056.html">... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/mihir-desai-corporate-taxation-business-decisions-and-territoriality http://www.taxfoundation.org/podcast/mihir-desai-corporate-taxation-business-decisions-and-territoriality Tue, 05 Dec 2006 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>To what extent does taxation affect business decisions? How important are tax issues to corporations’ location choices and foreign direct investment?</p> <p>In this podcast, <a href="http://www.people.hbs.edu/mdesai/">Mihir Desai, Associate Professor of Finance at Harvard Business School</a> and Faculty Research Fellow at the <a href="http://www.nber.org">National Bureau of Economic Research</a>, discusses various aspects of corporate taxation, including the effects of taxation on business... <p>To what extent does taxation affect business decisions? How important are tax issues to corporations’ location choices and foreign direct investment?</p> <p>In this podcast, <a href="http://www.people.hbs.edu/mdesai/">Mihir Desai, Associate Professor of Finance at Harvard Business School</a> and Faculty Research Fellow at the <a href="http://www.nber.org">National Bureau of Economic Research</a>, discusses various aspects of corporate taxation, including the effects of taxation on business... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/karlyn-bowman-midterm-election-and-voters-sentiments-tax-reform http://www.taxfoundation.org/podcast/karlyn-bowman-midterm-election-and-voters-sentiments-tax-reform Tue, 21 Nov 2006 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>In the wake of the midterm election, do elected officials have a mandate for tax reform? How much of a priority were tax issues for voters?</p> <p>In this podcast, Karlyn Bowman, Resident Fellow at the <a href="http://www.aei.org/">American Enterprise Institute</a> and author of the <em>Roll Call</em> column "POLLitics," discusses recent opinion polls that shed some light on voters’ priorities during and after the election, and explains the public’s unenthusiastic reaction to the recent... <p>In the wake of the midterm election, do elected officials have a mandate for tax reform? How much of a priority were tax issues for voters?</p> <p>In this podcast, Karlyn Bowman, Resident Fellow at the <a href="http://www.aei.org/">American Enterprise Institute</a> and author of the <em>Roll Call</em> column "POLLitics," discusses recent opinion polls that shed some light on voters’ priorities during and after the election, and explains the public’s unenthusiastic reaction to the recent... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/douglas-shackelford-future-corporate-income-tax-and-effect-taxes-stock-market http://www.taxfoundation.org/podcast/douglas-shackelford-future-corporate-income-tax-and-effect-taxes-stock-market Tue, 07 Nov 2006 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>How does tax policy affect the pricing and trading of stocks? Now that electronic commerce and intangibles such as information and technology have begun to replace the “bricks and mortar” economy, what role, if any, should the corporate income tax play in this new economy?</p> <p>In this podcast, Douglas Shackelford, Meade H. Willis Distinguished Professor of Taxation and Director of the University of North Carolina Tax Center, and Research Associate at the National Bureau of Economic... <p>How does tax policy affect the pricing and trading of stocks? Now that electronic commerce and intangibles such as information and technology have begun to replace the “bricks and mortar” economy, what role, if any, should the corporate income tax play in this new economy?</p> <p>In this podcast, Douglas Shackelford, Meade H. Willis Distinguished Professor of Taxation and Director of the University of North Carolina Tax Center, and Research Associate at the National Bureau of Economic... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/david-brunori-obesity-taxes-and-gross-receipts-taxes http://www.taxfoundation.org/podcast/david-brunori-obesity-taxes-and-gross-receipts-taxes Tue, 31 Oct 2006 05:00:00 -0500 Tax Foundation's Tax Policy Podcast <p>In recent years, there has been talk of levying high taxes on fast food, soda and other “junk food” to stem the tide on obesity. Is this an appropriate use of the tax code? Should the government use taxation as a way to promote healthy eating? Also, what are the differences between state corporate income taxes and gross receipts taxes, and is there room for either one in a 21st-century tax system?</p> <p>In this podcast, David Brunori, Executive Vice President of Editorial Operations at Tax... <p>In recent years, there has been talk of levying high taxes on fast food, soda and other “junk food” to stem the tide on obesity. Is this an appropriate use of the tax code? Should the government use taxation as a way to promote healthy eating? Also, what are the differences between state corporate income taxes and gross receipts taxes, and is there room for either one in a 21st-century tax system?</p> <p>In this podcast, David Brunori, Executive Vice President of Editorial Operations at Tax... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/tax-foundation-economists-2007-state-business-tax-climate-index http://www.taxfoundation.org/podcast/tax-foundation-economists-2007-state-business-tax-climate-index Tue, 24 Oct 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>State tax systems are complex, and their provisions vary widely. Which state tax systems represent sound tax policy? How can lawmakers judge the quality of their tax codes relative to neighboring states?</p> <p>In this podcast, Tax Foundation researchers Curtis Dubay and Chris Atkins discuss the recent release of the 2007 <em>State Business Tax Climate Index</em>, which provides a comprehensive ranking of the "business friendliness" of the 50 state tax systems (11 minutes, 19 seconds).... <p>State tax systems are complex, and their provisions vary widely. Which state tax systems represent sound tax policy? How can lawmakers judge the quality of their tax codes relative to neighboring states?</p> <p>In this podcast, Tax Foundation researchers Curtis Dubay and Chris Atkins discuss the recent release of the 2007 <em>State Business Tax Climate Index</em>, which provides a comprehensive ranking of the "business friendliness" of the 50 state tax systems (11 minutes, 19 seconds).... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/kevin-hassett-inequality-budget-rules-and-impact-corporate-income-tax-wages http://www.taxfoundation.org/podcast/kevin-hassett-inequality-budget-rules-and-impact-corporate-income-tax-wages Tue, 17 Oct 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Has recent tax policy increased income inequality? Do federal budget rules really restrain spending? How do corporate income taxes affect the wages of U.S workers?</p> <p>In this podcast, Kevin Hassett, Resident Scholar and Director of Economic Policy Studies at the American Enterprise Institute for Public Policy Research, discusses the effectiveness of federal budget rules, the worldwide impact of the corporate income tax on wages, and the relationship between budget deficits and recent... <p>Has recent tax policy increased income inequality? Do federal budget rules really restrain spending? How do corporate income taxes affect the wages of U.S workers?</p> <p>In this podcast, Kevin Hassett, Resident Scholar and Director of Economic Policy Studies at the American Enterprise Institute for Public Policy Research, discusses the effectiveness of federal budget rules, the worldwide impact of the corporate income tax on wages, and the relationship between budget deficits and recent... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/robert-carroll-principles-tax-reform-us-treasury http://www.taxfoundation.org/podcast/robert-carroll-principles-tax-reform-us-treasury Tue, 10 Oct 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>The United States is increasingly linked to the world economy through trade and investment. But does the current tax system help or hinder this process of integration into the world economy? </p> <p>In this podcast, Robert Carroll, Deputy Assistant Secretary for Tax Analysis at the U.S. Treasury, discusses principles of fundamental tax reform, the costs of federal tax compliance, and the impact of the current tax code on U.S. international competitiveness (12 minutes, 20 seconds).</p> <p>... <p>The United States is increasingly linked to the world economy through trade and investment. But does the current tax system help or hinder this process of integration into the world economy? </p> <p>In this podcast, Robert Carroll, Deputy Assistant Secretary for Tax Analysis at the U.S. Treasury, discusses principles of fundamental tax reform, the costs of federal tax compliance, and the impact of the current tax code on U.S. international competitiveness (12 minutes, 20 seconds).</p> <p>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/sen-ron-wyden-reforming-federal-tax-code http://www.taxfoundation.org/podcast/sen-ron-wyden-reforming-federal-tax-code Tue, 03 Oct 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Reforming the federal tax code makes good economic sense. But does it make good political sense as well? What will it take to build bipartisan support for fundamental tax reform in the coming years?</p> <p>In this podcast, Sen. Ron Wyden (D-OR), Member of the Senate Finance Committee and Budget Committee, discusses the need for fundamental tax reform, the "Fair Flat Tax Act of 2005," and the challenge of building bipartisan support for federal tax reform (10 minutes, 31 seconds).</p> <p>... <p>Reforming the federal tax code makes good economic sense. But does it make good political sense as well? What will it take to build bipartisan support for fundamental tax reform in the coming years?</p> <p>In this podcast, Sen. Ron Wyden (D-OR), Member of the Senate Finance Committee and Budget Committee, discusses the need for fundamental tax reform, the "Fair Flat Tax Act of 2005," and the challenge of building bipartisan support for federal tax reform (10 minutes, 31 seconds).</p> <p>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/laurence-j-kotlikoff-long-term-fiscal-problems-us http://www.taxfoundation.org/podcast/laurence-j-kotlikoff-long-term-fiscal-problems-us Tue, 26 Sep 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>With dramatic increases in Medicare, Medicaid and Social Security looming on the budget horizon, is the solvency of the United States at risk? And what can be done to avoid a fiscal crisis?</p> <p>In this podcast, Prof. Laurence J. Kotlikoff, Professor of Economics at Boston University and Research Associate at the National Bureau of Economic Research, discusses the threat of growing U.S. entitlement spending, options for spending reform, and the economics of the "FairTax" tax reform plan (... <p>With dramatic increases in Medicare, Medicaid and Social Security looming on the budget horizon, is the solvency of the United States at risk? And what can be done to avoid a fiscal crisis?</p> <p>In this podcast, Prof. Laurence J. Kotlikoff, Professor of Economics at Boston University and Research Associate at the National Bureau of Economic Research, discusses the threat of growing U.S. entitlement spending, options for spending reform, and the economics of the "FairTax" tax reform plan (... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/nina-olson-taxpayer-advocacy-internal-revenue-service http://www.taxfoundation.org/podcast/nina-olson-taxpayer-advocacy-internal-revenue-service Tue, 19 Sep 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>The complexity of the federal income tax is legendary, and the Internal Revenue Service (IRS) has long been feared by U.S. taxpayers. What can Congress and the IRS do to make the annual tax filing process less burdensome for taxpayers?</p> <p>In this podcast, Nina Olson, National Taxpayer Advocate at the Internal Revenue Service, discusses tax complexity, the federal income "tax gap," and the use of private debt collection services by the Internal Revenue Service (17 minutes, 3 seconds).... <p>The complexity of the federal income tax is legendary, and the Internal Revenue Service (IRS) has long been feared by U.S. taxpayers. What can Congress and the IRS do to make the annual tax filing process less burdensome for taxpayers?</p> <p>In this podcast, Nina Olson, National Taxpayer Advocate at the Internal Revenue Service, discusses tax complexity, the federal income "tax gap," and the use of private debt collection services by the Internal Revenue Service (17 minutes, 3 seconds).... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/stephen-moore-politics-federal-tax-reform http://www.taxfoundation.org/podcast/stephen-moore-politics-federal-tax-reform Tue, 12 Sep 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>There is broad agreement among experts that the federal tax code is in need of reform. But lawmakers seem wary of the political obstacles. What will it take to prompt Congress into action on fundamental tax reform?</p> <p>In this podcast, Stephen Moore, editorial board member of the <em>Wall Street Journal</em>, discusses the politics of fundamental tax reform, the impact of corporate income taxes on workers' wages, and options for reforming the alternative minimum tax (9 minutes, 57... <p>There is broad agreement among experts that the federal tax code is in need of reform. But lawmakers seem wary of the political obstacles. What will it take to prompt Congress into action on fundamental tax reform?</p> <p>In this podcast, Stephen Moore, editorial board member of the <em>Wall Street Journal</em>, discusses the politics of fundamental tax reform, the impact of corporate income taxes on workers' wages, and options for reforming the alternative minimum tax (9 minutes, 57... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/martin-sullivan-improving-competitiveness-us-corporate-taxes http://www.taxfoundation.org/podcast/martin-sullivan-improving-competitiveness-us-corporate-taxes Tue, 15 Aug 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p><em>(Note: The "Tax Policy Podcast" will be on summer hiatus until Tuesday, September 12. Please call (202) 464-6200 for more information.)</em></p> <p>In recent decades, many developed countries have sharply reduced corporate tax rates, while the U.S. rate has remained unchanged. Is the U.S. corporate tax system falling behind worldwide trends? And what should Congress do about it?</p> <p>In this podcast, economist Martin A. Sullivan, contributing editor at <em>Tax Analysts</em>, discusses... <p><em>(Note: The "Tax Policy Podcast" will be on summer hiatus until Tuesday, September 12. Please call (202) 464-6200 for more information.)</em></p> <p>In recent decades, many developed countries have sharply reduced corporate tax rates, while the U.S. rate has remained unchanged. Is the U.S. corporate tax system falling behind worldwide trends? And what should Congress do about it?</p> <p>In this podcast, economist Martin A. Sullivan, contributing editor at <em>Tax Analysts</em>, discusses... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/sen-max-baucus-taxpayer-compliance-burdens-and-tax-gap http://www.taxfoundation.org/podcast/sen-max-baucus-taxpayer-compliance-burdens-and-tax-gap Tue, 08 Aug 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Despite spending $265 billion per year to comply with the complex federal tax code, some $350 billion in taxes go uncollected each year due to mistakes and underreporting—the so-called "tax gap." Can tax simplification help close the "tax gap"? And what is Congress doing to ease taxpayer compliance burdens?</p> <p>In this podcast, Sen. Max Baucus (D-MT), Ranking Democratic Member of the Senate Finance Committee, discusses proposals to reduce tax compliance burdens through electronic filing... <p>Despite spending $265 billion per year to comply with the complex federal tax code, some $350 billion in taxes go uncollected each year due to mistakes and underreporting—the so-called "tax gap." Can tax simplification help close the "tax gap"? And what is Congress doing to ease taxpayer compliance burdens?</p> <p>In this podcast, Sen. Max Baucus (D-MT), Ranking Democratic Member of the Senate Finance Committee, discusses proposals to reduce tax compliance burdens through electronic filing... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/bill-archer-improving-us-corporate-tax-system http://www.taxfoundation.org/podcast/bill-archer-improving-us-corporate-tax-system Tue, 01 Aug 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>Is the U.S. corporate tax system affecting companies' global investment decisions? How can we improve the U.S. business tax climate?</p> <p>In this podcast, Bill Archer, senior policy analyst at PricewaterhouseCoopers and former Chairman of the U.S. House Committee on Ways and Means, discusses the U.S. corporate tax burden, territorial vs. worldwide tax systems, and the effect of the corporate income tax on outsourcing and global investment flows (11 minutes, 4 seconds).</p> <p><strong>... <p>Is the U.S. corporate tax system affecting companies' global investment decisions? How can we improve the U.S. business tax climate?</p> <p>In this podcast, Bill Archer, senior policy analyst at PricewaterhouseCoopers and former Chairman of the U.S. House Committee on Ways and Means, discusses the U.S. corporate tax burden, territorial vs. worldwide tax systems, and the effect of the corporate income tax on outsourcing and global investment flows (11 minutes, 4 seconds).</p> <p><strong>... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/douglas-holtz-eakin-tax-policy-global-economy http://www.taxfoundation.org/podcast/douglas-holtz-eakin-tax-policy-global-economy Tue, 25 Jul 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>In today's increasingly globalized world, what are the most serious threats facing the U.S. economy, and the key tax policy issues facing lawmakers?</p> <p>In this podcast, Douglas Holtz-Eakin, Director of the Maurice R. Greenberg Center for Geoeconomic Studies at the Council on Foreign Relations and former Director of the Congressional Budget Office, discusses trends in rising federal spending, dynamic scoring of federal tax policies, and options for international corporate tax reform (12... <p>In today's increasingly globalized world, what are the most serious threats facing the U.S. economy, and the key tax policy issues facing lawmakers?</p> <p>In this podcast, Douglas Holtz-Eakin, Director of the Maurice R. Greenberg Center for Geoeconomic Studies at the Council on Foreign Relations and former Director of the Congressional Budget Office, discusses trends in rising federal spending, dynamic scoring of federal tax policies, and options for international corporate tax reform (12... podcast@taxfoundation.org http://www.taxfoundation.org/podcast/r-glenn-hubbard-corporate-tax-reform http://www.taxfoundation.org/podcast/r-glenn-hubbard-corporate-tax-reform Tue, 18 Jul 2006 04:00:00 -0400 Tax Foundation's Tax Policy Podcast <p>According to figures from the Organization for Economic Development and Cooperation (OECD), the combined U.S. corporate income tax rate is second highest in the OECD, at 39.3 percent. However, U.S. corporate tax collections are among the lowest in the OECD. Is it time to reform the corporate income tax?</p> <p>In this podcast, R. Glenn Hubbard, dean of the Columbia Business School and former Chairman of the President's U.S. Council of Economic Advisers discusses options for reforming the U.... <p>According to figures from the Organization for Economic Development and Cooperation (OECD), the combined U.S. corporate income tax rate is second highest in the OECD, at 39.3 percent. However, U.S. corporate tax collections are among the lowest in the OECD. Is it time to reform the corporate income tax?</p> <p>In this podcast, R. Glenn Hubbard, dean of the Columbia Business School and former Chairman of the President's U.S. Council of Economic Advisers discusses options for reforming the U.... podcast@taxfoundation.org