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.

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Brandon Arnold Sizes up the November Ballot October 19, 2012

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.

Will McBride Puts a Face on America's Taxpayers October 04, 2012

Tax Foundation Chief Economist William McBride Talks about the changing demographics of American taxpaying households (and the increasing number of nonpayers) as detailed in the new publication "Putting a Face on America's Tax Returns."

Kristina Rasmussen on What We Can Learn from the CTU Strike September 13, 2012

Illinois Policy Institute Executive Vice President Kristina Rasmussen discusses the teachers union strike in Chicago and what it tells us about tax and budget policy in the state.

David Ozgo on Washington State's Liquor Privatization September 06, 2012

David Ozgo, Chief Economist for the Distilled Spirits Council of the U.S., discusses the aftermath of Washington state's liquor privatization initiative.

Scott Drenkard on the Estate Tax and Its Discontents August 30, 2012

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.

Steve Buckstein on Oregon's Tax "Kicker" August 17, 2012

Steve Buckstein, a Senior Policy Analyst at the Cascade Policy Institute in Portland, Oregon, discusses the state's tax rebate system, known as the "tax kicker."

Jason Mercier of the Washington Policy Center August 02, 2012

Jason Mercier, Director of the Center for Government Reform at the Washington Policy Center, discusses taxpayers getting a vote on tax increases in Washington State.

Jon Caldara on Gov. Hickenlooper's Tax Record in Colorado July 26, 2012

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

Nick Kasprak on Obama's Proposed $250,000 Income Tax Threshold  July 19, 2012

Tax Foundation analyst and programmer Nick Kasprak explains President Obama's proposed tax increases on individuals earning over $200,000 and couples earning over $250,000.

Scott Drenkard Corrects Gov. Martin O'Malley on Tax Rates July 12, 2012

Tax Foundation economist Scott Drenkard talks about the inaccurate tax stats 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.

Jerry Cantrell and Steve Lonegan on Taxes in the Garden State July 05, 2012

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

Joseph Henchman on the Supreme Court's Health Care Ruling June 28, 2012

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

Joseph Henchman on State Tax Trends June 15, 2012

Tax Foundation Vice President for Legal and State Projects Joseph Henchman discusses the top ten tax trends at the state level.

Erin Henry on Corporate vs. Tax Accounting June 05, 2012

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

Mark Robyn on Kansas Tax Changes May 31, 2012

Tax Foundation Economist Mark Robyn discusses the recent state tax changes passed by the legislature in Kansas. 


Joseph Henchman on Online Travel Taxes May 24, 2012

Tax Foundation Vice President of Legal & State Projects Joseph Henchman 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 Tax Foundation Special Report No. 198, "Taxation of Online Travel Services."


ALEC's Jonathan Williams on "Rich States, Poor States" May 18, 2012

Jonathan Williams, Director of the Tax and Fiscal Policy Task Force at the American Legislative Exchange Council, discusses the fifth edition of the 50-state economic study Rich States, Poor States, co-authored with Arthur B. Laffer and Stephen Moore.

Gabriel Michael on Looming Tax Increases in Maryland May 10, 2012

Maryland Public Policy Institute Senior Fellow Gabriel Michael discusses the planned special session of the Maryland General Assembly and the proposals they'll be considering to raise income taxes in the state.

Pete Vegas on Washington State's Aggressive Tax Collectors May 03, 2012

Business owner Pete Vegas explains how a single visit to Washington state ended up saddling him with an assessment for $180,000 in business and occupation taxes.

Andrew Moylan on Taxpayer-Funded Broadband Networks April 26, 2012

National Taxpayers Union Vice President Andrew Moylan 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 Municipal Broadband "Wired to Waste".

Will McBride on the Threat of 'Taxmageddon' April 19, 2012

Tax Foundation economist Will McBride discusses the implications of Taxmageddon - 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.

More on income taxes here.

Prof. David Tuerck on State Tax Expenditures April 12, 2012

Prof. David Tuerck, executive director of the Beacon Hill Institute in Boston and chairman of the Suffolk University Department of Economics, discusses the tax climate in Massachusetts and the state's many tax expenditures.

More on Massachusetts here.

Will McBride on Tax Freedom Day 2012 April 05, 2012

Tax Foundation economist Will McBride discusses his new report, "Tax Freedom Day Arrives on April 17, 2012."

More on Tax Freedom Day here.

John Harrington on Temporary Tax Provisions March 22, 2012

Tax attorney and SNR Denton partner John Harrington discusses the problem with enacting more and more temporary provisions in the federal tax code.

More on income taxes here.

Prof. John Garen on the Kentucky Blue Ribbon Tax Reform Commission March 15, 2012

Prof. John Garen of the University of Kentucky and the Bluegrass Institute discusses the new tax reform effort launched by  Gov. Steve Beshear.

More on Kentucky policy here.

Scott Hodge on Location Matters March 08, 2012

Tax Foundation president Scott Hodge discusses our new study on business tax costs in the 50 states, Location Matters: A Comparative Analysis of State Tax Costs on Business.

More on corporate income taxes here.

James Hohman on Tax Reform and the Michigan Recovery March 01, 2012

Our guest this week is James Hohman, assistant director of fiscal policy at the Mackinac Center for Public Policy in Midland, Michigan. James discusses the tax climate in the Great Lakes State, and how Gov. Rick Snyder and the state legislature recently reformed the much-disliked Michigan Business Tax.

More on Michigan here.

Scott Hodge on Obama's Corporate Tax Plan February 23, 2012

Tax Foundation president Scott Hodge discusses the pros and cons of President Obama's recently-announced plan for corporate tax reform.

More on corporate income taxes here.

Will McBride on How to Measure Income Inequality February 16, 2012

Tax Foundation economist Will McBride discusses his recent study on income inequality in the U.S. and what other researchers have been failing to mention.

Dee Hodges of the Maryland Taxpayers Association February 09, 2012

Maryland Taxpayers Association president Dee Hodges discusses the many tax increases Gov. Martin O'Malley has proposed in the Old Line State.

More on Maryland policy here.

Mark Robyn on State Tax Climates February 02, 2012

Tax Foundation economist Mark Robyn discusses his most recent report, the 8th edition of the State Business Tax Climate Index. 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.

More on state tax and spending policy here.

National Taxpayer Advocate Nina Olson January 26, 2012

National Taxpayer Advocate Nina Olson discusses the work of the Taxpayer Advocate's office and the contents of her most recent report to Congress, including underfunding at the IRS, identity theft, and the need for a Taxpayer Bill of Rights.

More on income taxes here.

Braum Katz of the South Carolina Policy Council on Gov. Haley's Proposed Tax Reforms January 19, 2012

South Carolina Policy Council policy analyst Braum Katz discusses the details on Gov. Nikki Haley's proposed budget for the next fiscal year, which includes tax cuts for both corporations and individuals.

More on South Carolina here.

Maine Rep. Seth Berry on Tax Zappers January 12, 2012

Maine Rep. Seth Berry (D-Bowdoinham) explains the problem with "tax zappers" - programs that allow merchants to evade sales taxes - and the bill he is co-sponsoring to address the problem.

More on sales and use taxes here.

Joseph Henchman on How to Tax Overseas Profits January 05, 2012

Tax Foundation Vice President for Legal & State Projects Joseph Henchman discusses how U.S. corporations are taxed on their overseas earnings and how the system could be improved.

Related material:

Tax Foundation Special Report 197, "Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties" by Joseph Henchman (11/22/11)

More or corporate income taxes here.

Will McBride Grades the Candidates December 22, 2011

Tax Foundation economist Will McBride discusses his recent study grading the tax plans of the GOP candidates for president.

Related material:

Tax Foundation Fiscal Fact No. 287, "Presidential Candidate Tax Plan Report Card" by Will McBride, David Logan, and Scott Hodge (12/19/11)

Tax Foundation Fiscal Fact No. 286, "How to Judge a Tax Plan" by Will McBride (12/15/11)

More election analysis here.

Adam Summers of the Reason Foundation on California's Big Tax Vote December 15, 2011

Reason Foundation Senior Policy Analyst Adam Summers discusses public finances in the Golden State and the multiple tax increase proposals that could confront voters at the polls in 2012.

Related material:

Tax Policy Blog, "Tax Increase Proposals Bubbling Up for California Ballot" by Joseph Henchman (12/9/11)

Out of Control Policy Blog, "Surprise, Surprise, California Gov. Jerry Brown Calls for More Tax Increases" by Adam Summers (12/6/11)

Cal Watchdog, "Brown's Open Letter Seeking Higher Taxes" by Steven Greenhut (12/5/11)

"An Open Letter to the People of California," by Gov. Jerry Brown (12/5/11)

More on California tax policy here.

Andrew Biggs of AEI on Federal Budget Reform  December 08, 2011

American Enterprise Institute Resident Scholar Andrew Biggs 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.

Read more from Andrew at AEI's blog The Enterprise.

Will McBride on the Payroll Tax Cut December 01, 2011

Tax Foundation economist Will McBride discusses proposals in Congress to cut payroll taxes and simultaneously place an addition income surtax on millionaires.

More on federal income taxes here.

Kevin Kane on Tax Trends in Louisiana November 23, 2011

Pelican Institute president Kevin Kane 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.

Related material:

Pelican Post, "Vote Yes on Saturday to Prevent New Taxes" by Kevin Kane (11/18/11)

Listeners can also read more publications from the Pelican Institute on their website, find them on Facebook, and follow the organization on Twitter.

More on Louisiana tax policy from the Tax Foundation here.

Paul Gessing on Tax Reform in the Land of Enchantment November 17, 2011

Rio Grande Foundation President Paul Gessing discusses the plan by New Mexico Gov. Susanna Martinez to propose new state tax reform measures to help create jobs and attract investment.

Listeners can also read more publications from Rio Grande on Tax & Budget issues, find them on Facebook, and follow Paul on Twitter.

More on New Mexico tax policy from the Tax Foundation here.

Penn Pfiffner on Prop. 103 and What Comes Next for Colorado November 10, 2011

Independence Institute Fiscal Policy Center Director Penn Pfiffner 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.

Related material:

Citizens' Budget: Roadmap for Sustainable Government in Colorado by Penn Pfiffner with Mark Hillman, Linda Gorman, Barry Poulson, Ben DeGrow, and Dennis Polhill (November 2011).

More on Colorado tax policy here.

Scott Drenkard on Candy and Soda Taxes November 03, 2011

Tax Foundation analyst Scott Drenkard discusses the efforts of sities and states to fight obesity with higher taxes on candy and soda.

Related material:

Tax Foundation Special Report 196, "Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy" by Scott Drenkard.

"Contest: How Much Does This Basket of Treats Cost After Taxes?" by Scott Drenkard and Nick Kasprak.

More on food and beverage taxes here.

Will McBride on the Tax Plans of the 2012 Presidential Hopefuls October 27, 2011

Tax Foundation economist Will McBride 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.

Joseph Henchman on the Crisis in Unemployment Insurance October 20, 2011

Tax Foundation Vice President for Legal & State Projects Joseph Henchman discusses his new study on government unemployment programs, including funding shortfalls, perverse incentives, and opportunities for reform of the system.

Audrey Spalding on Reforming Business Tax Credits October 13, 2011

Audrey Spalding, 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.

More on taxes in Missouri here.

Alan Viard on the Limitations of Income Tax Reform October 06, 2011

Alan Viard, 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.

Related material:

AEI Tax Policy Outlook, "The Benefits and Limitations of Income Tax Reform" by Alex M. Brill and Alan Viard (September 2011).

More on tax reform here.