Podcasts

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.

To download the podcast via iTunes, click here.

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George Runner of the California Board of Equalization September 29, 2011

George Runner, 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 property tax legacy of Proposition 13, and the protections afforded by the Golden State’s Taxpayer Bill of Rights.

More on California tax policy here.

David Logan on the Problems with the American Jobs Act September 22, 2011

This week Tax Foundation economist David S. Logan discusses President Obama's proposed American Jobs Act and his new study analyzing its likely impact.

Related documents:

Tax Policy Blog: "It's Not Math, It's Data" by Scott Hodge (9/21/11)

Tax Policy Blog: "The Obama 28% Limitation – A Study in Tax Complexity" by Nick Kasprak (9/20/11)

Tax Foundation Fiscal Fact No. 283, "Academic Research Suggests That the American Jobs Act Will Produce Few Jobs" by David S. Logan (9/19/11)

More on tax credits for job creation here.

State Rep. Gary Knight on the Prospects for Tax Reform in Maine September 15, 2011

Maine State Rep. Gary Knight, 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.

More on state tax issues in Maine here.

Will McBride on What Corporations Pay in Income Taxes September 08, 2011

Tax Foundation economist Will McBride discusses the myth of corporate tax-dodging and his new analysis of corporate tax data from the Internal Revenue Service.

Related material:

Tax Foundation Special Report No. 194, "Beyond the Headlines: What Do Corporations Pay in Income Tax?" by Will McBride (9/7/11)

"Corporate Income Tax Revenue Not Correlated with Statutory Rates" by Will McBride (9/7/11)

More on corporate income taxes here.

Dave Trabert on the Fight for Tax Reform in Kansas September 01, 2011

Kansas Policy Institute President Dave Trabert 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.

Related material:

"Tax reform is about job creation and economic growth" by Dave Trabert in the Wichita Eagle (8/4/11)

"Creating Jobs through Fundamental Tax Reform: An Evening with Gov. Sam Brownback," an upcoming event at the Hyatt Regency Wichita.

You can follow the Kansas Policy Institute on Twitter, Facebook, and YouTube.

For more related material, check out the Kansas state page.

David Henderson on Canada's Lessons for the U.S. Debt Crisis August 25, 2011

Economist David Henderson discusses the U.S. debt crisis and what we can learn from how Canada handled its own looming fiscal catastrophe in the mid-1990s.

Related material:

Mercatus Center Working Paper No. 11-25, "Canada's Reversed Fiscal Crisis" by David R. Henderson and Jerrod Anderson (May 2011)

Mercatus Center Working Paper No. 10-52, "Canada's Budget Triumph" by David R. Henderson (August 2010)

More on the U.S. debt crisis deal in Congress from Tax Foundation analyst Nick Kasprak here.

David Logan on Taxing the "Super-Rich" August 18, 2011

Tax Foundation economist David S. Logan discusses taxes on high-earners and what constitutes a "fair share" of income taxes for wealthy individuals.

Related material:

"Warren Buffett’s Proposed Tax Hikes Would Provide Insignificant Revenue" by David S. Logan (8/18/11)

"Warren Buffett's Call for Higher Taxes on the Rich Doesn’t Fit the Facts" by David S. Logan (8/15/11)

Individuals who feel they are undertaxed can send a voluntary contribution to the U.S. Treasury here.

Timothy Mathews of Chimicles and Tikellis on Ardon v. City of Los Angeles August 11, 2011

Timothy Mathews of the law firm Chimicles and Tikellis discusses the case of Ardon v. City of Los Angeles, in which the plaintiff is challenging an illegally collected telephone tax in the California courts.

Related material:

"California Supreme Court OKs Class-Action Tax Refund Claims, Siding with Tax Foundation Brief" by Joseph Henchman and Laura Lieberman (7/25/11)

Tax Foundation Fiscal Fact No. 234, "Permitting Class Refund Actions Protects California Taxpayers Against Illegal Taxes: Ardon v. City of Los Angeles" (7/1/2010) by Joseph Henchman and Arushi Sharma

Josh Barro on the Debt Ceiling Compromise August 04, 2011

Josh Barro, 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.

Related material:

"Debt Ceiling Deal—Less Than Meets the Eye" in National Review Online by Josh Barro (8/1/11)

More Tax Foundation material on tax reform here.

Mark Robyn on Sales Tax Holidays July 28, 2011

Mark Robyn, 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.

Related material:

Tax Foundation Special Report No. 193, "Sales Tax Holidays: Politically Expedient but Poor Tax Policy" by Mark Robyn, Joseph Henchman and Micah Cohen (7/28/11)

More Tax Foundation material on sales and use taxes here.

Anthony Randazzo of the Reason Foundation on the Mortgage Interest Deduction July 21, 2011

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.

Related material:

"How Would Getting Rid of the Mortgage Interest Deduction Impact Housing Prices" by Anthony Randazzo (7/12/11)

"Renters are Fiscally Responsible Too: Three reasons renting should be a part of the American Dream" by Anthony Randazzo (6/14/11)

"Privatizing the Housing Finance System: A Brief History of the Housing Bubble and Ways to Keep It From Happening Again" by Anthony Randazzo (3/15/11)

More Tax Foundation material on the mortgage iterest deduction here.

Dirk Giseburt of Davis Wright Tremaine LLP July 14, 2011

This week Manager of Communications Richard Morrison talks with Dirk Giseburt, an attorney and Partner at the Seattle office of Davis Wright Tremaine LLP and Counsel of Record on the Tax Foundation’s recent Supreme Court brief in the case of Lamtec v. Department of Revenue of the State of Washington. Giseburt discusses the details of the case and the general issue of states trying to tax out-of-state businesses. 

Related material:

Petition for Writ of Certiorari to the U.S. Supreme Court in the case of Lamtec Corporation v. Department of Revenue of the State of Washington by Joseph Henchman and Dirk Giseburt.

Tax Foundation Fiscal Fact No. 274, "Ending the Nexus Guessing Game for Taxpayers: Lamtec Corp. v. Washington Department of Revenue" by Laura Lieberman, Dirk Gisebert and Joseph Henchman.

Stephen Moore of the Wall Street Journal July 07, 2011

This week Manager of Communications Richard Morrison talks with Wall Street Journal editorial writer Stephen Moore about the negotiations over the federal debt ceiling and what tax changes might emerge from a compromise between Congress and the White House.

Peter J. Nelson of the Center of the American Experience June 30, 2011

This week Manager of Communications Richard Morrison talks with Peter J. Nelson, Policy Fellow at the Center of the American Experiment in Minnesota, about the state's contentious budget negotiations and the prospect of a state government shutdown.

More on Minnesota here.

Joseph Vranich on California's Business Climate June 23, 2011

This week Manager of Communications Richard Morrison talks with Joseph Vranich, 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.

More from Joseph Vranich available at The Business Reclocation Coach blog here.

More from the Tax Foundation on California here.

Fergus Hodgson of the Pelican Institute June 17, 2011

This week Manager of Communications Richard Morrison talks with Fergus Hodgson, Capitol Bureau Reporter for the Pelican Institute 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 the state's personal income tax entirely.

For more information, see the following:

Tax Foundation Fiscal Fact No. 271, "Louisiana Considers Adopting 'Amazon' Tax on Out-of-State Online Sellers" by Joseph Henchman (5/26/11).

More on Louisiana's tax climate here.

Karlyn Bowman of AEI on the History of Public Opinion on Taxes June 09, 2011

This week Manager of Communications Richard Morrison talks with American Enterprise Institute Senior Fellow Karlyn Bowman about her recent study on the history of taxes and public opinion polling.

For more information, see the following:

AEI Public Opinion Study, "Public Opinions on Taxes: 1937 to Today" by Karlyn Bowman (4/11/11).

Tax Notes, "Tax Cuts, Tax Reform, and Public Opinion" by Karlyn Bowman (5/9/11).

More on public opinion surveys here.

Joseph Henchman on Film Tax Credits in the States June 02, 2011

This week Manager of Communications Richard Morrison talks with Joseph Henchman, Tax Foundation Vice President for Legal & State Projects. Joe discusses his new study on how states are changing their attitudes when it comes to giving out tax credits for film and TV production.

For more information see the following:

Tax Foundation Fiscal Fact No. 272, "More States Abandon Film Tax Incentives as Programs’ Ineffectiveness Becomes More Apparent" by Joseph Henchman (6/2/11).

Testimony before the California Legislature, "Film Production Incentives: a Game California Shouldn't Play," by Mark Robyn (3/21/11).

Tax Foundation Special Report No. 173, "Movie Production Incentives & Film Tax Credits: Blockbuster Support for Lackluster Policy" by Will Luther (1/14/10).

More on tax credits, deductions, & benefits here.

Will Newton of the National Federation of Independent Business - Texas May 26, 2011

This week Manager of Communications Richard Morrison talks with Will Newton, 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.

More on Texas here.

J.D. Foster of the Heritage Foundation on "Saving the American Dream" May 19, 2011

This week Manager of Communications Richard Morrison talks with J.D. Foster, 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, "Saving the American Dream: The Heritage Plan to Fix the Debt, Cut Spending and Restore American Prosperity."

More on tax reform here.

Chris Atkins of the Indiana Office of Management and Budget May 13, 2011

This week Manager of Communications Richard Morrison talks with Chris Atkins, General Counsel and Policy Director of the Indiana Office of Management and Budget about the budget and tax reform bills recently signed by Gov. Mitch Daniels.

More on Indiana here.

Tax Foundation President Scott Hodge on Equity in the Federal Tax Code May 05, 2011

This week Manager of Communications Richard Morrison talks with Tax Foundation President Scott Hodge about Scott's recent testimony before a hearing of the Senate Finance Committee on equity in the federal tax code.

More on income taxes here.

Kurt Wenner of Florida TaxWatch on Gov. Rick Scott's Tax Reform Proposals April 28, 2011

This week Manager of Communications Richard Morrison talks with Florida TaxWatch Vice President of Tax Research Kurt Wenner about the fate of Gov. Rick Scott's tax reform and budget proposals.

More on Florida taxes here.

Nick Kasprak of the Tax Foundation on the Marginal Tax Rates Calculator April 21, 2011

This week Manager of Communications Richard Morrison talks with Tax Foundation Programmer and Analyst Nick Kasprak about his newsest creation, the Marginal Tax Rates Calcualtor. The new online offering joins the rest of the resources available at the interactive section of the Tax Foundation website.

Watch the instruction video here.

Ashley Denault of the Rhode Island Public Expenditure Council April 14, 2011

This week Manager of Communications Richard Morrison talks with Ashley Denault, Director of Research at the Rhode Island Public Expenditure Council, about the tax provisions in the FY2012 budget outline proposed by Gov. Lincoln Chafee.

Kail Padgitt of the Tax Foundation on Tax Freedom Day 2011 April 07, 2011

This week Manager of Communications Richard Morrison talks with Staff Economist Kail Padgitt about this year's Tax Freedom Day®, trends in tax burdens and how the increasing federal budget deficit has changed the way we estimate the cost of government.

William Schubart of the Vermont Blue Ribbon Tax Structure Commission March 31, 2011

This week Manager of Communications Richard Morrison talks with Vermont Blue Ribbon Tax Structure Commission member William Schubart. The Commission, created by the state legislature, consists of three members who evaluated Vermont's current tax structure and issued a major report suggesting a number of significant reforms.

Matthew Mitchell of the Mercatus Center on State Tax and Expenditure Limits March 24, 2011

This week Manager of Communications Richard Morrison talks with Mercatus Center research fellow Matthew Mitchell about his recent look into the effects of state tax and expenditure limits. His study, TEL It Like It Is: Do State Tax and Expenditure Limits Actually Limit Spending? examines the various policies states have adopted to curb their budgets and how they've fared in practice. 

Matt recently presented his research at a panel discussion hosted by Mercatus at which Tax Foundation programmer and analyst Nick Kasprak was also a speaker. Nick presented his State Spending Limits Calculator (also known as the Taxpayer's Bill of Rights, or TABOR, Calculator). This online tool allows you to see how a spending cap could have limited the size of your state's government.

Scott Hodge of the Tax Foundation on U.S. Corporate Tax Rates March 21, 2011

This week Manager of Communications Richard Morrison talks with Tax Foundation President Scott A. Hodge about his latest study, Tax Foundation Fiscal Fact No. 261, "Countdown to #1: 2011 Marks 20th Year That U.S. Corporate Tax Rate Is Higher than OECD Average." The U.S. corporate tax rate will soon become the highest in the industrialized world. As other nations enact reforms and rate cuts, the U.S. corporate rate will continue to stand out as a hindrance to economic growth and competitiveness unless lawmakers move to lower the tax burden for businesses.

More on corporate income taxes here.

Kail Padgitt and Mark Robyn of the Tax Foundation on Michigan and Connecticut March 10, 2011

This week Manager of Communications Richard Morrison talks with Tax Foundation staff economists Kail Padgitt and Mark Robyn. 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.

For more information, see Tax Foundation Fiscal Fact No. 262, "Gov. Snyder’s Budget Improves Competitiveness but Costs Individuals."

More on Michigan taxes here.

More on Connecticut taxes here.

Maurice Thompson of the 1851 Center for Constitutional Law March 03, 2011

This week Manager of Communications Richard Morrison talks with Maurice A. Thompson, executive director of the Ohio-based 1851 Center for Constitutional Law, about the legal debate over taxes vs. fees and the case of Drees Company v. Hamilton Township, currently before the Ohio State Supreme Court.

Mark Robyn of the Tax Foundation on State-Local Tax Burdens February 24, 2011

This week Manager of Communications Richard Morrison talks with staff economist Mark Robyn about his new study, Special Report No. 189, "State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income." 

Read more about tax burdens here.

Aparna Mathur of AEI on U.S. Corporate Tax Rates February 17, 2011

This week Manager of Media Relations Richard Morrison interviews economist and American Enterprise Institute Resident Scholar Aparna Mathur on corporate taxes and her new study (with co-author Kevin Hassett), "Report Card of Effective Corporate Tax Rates: United States Gets an F."

Read more about corporate income taxes here.

Nick Kasprak of the Tax Foundation on New Online Tools February 10, 2011

This week Manager of Media Relations Richard Morrison talks with Tax Foundation Analyst and Programmer Nick Kasprak about our new online data tools and calculators. 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 their state budgets would have looked in recent years like had a Taxpayer's Bill of Rights been in effect.

Nina Olson, National Taxpayer Advocate: Standing Up for Taxpayers February 02, 2011

This week Manager of Media Relations Richard Morrison interviews Nina Olson, the Internal Revenue Service's National Taxpayer Advocate. Ms. Olson's most recent report to Congress, The Time for Tax Reform Is Now, identifies the most serious problems encountered by taxpayers and makes recommendations for improving the federal tax code.

For more information, see the Tax Foundation's work on compliance costs and tax complexity.

Joseph Henchman of the Tax Foundation on 2010 State Tax Changes January 27, 2011

This week Manager of Media Relations Richard Morrison interviews Tax Counsel and Director of State Projects Joseph Henchman about his latest Special Report, "State Tax Changes During 2010."

Prof. Christine Ries of the Georgia Council on Tax Reform and Fairness January 19, 2011

This week we talk with Prof. Christine Ries 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. 

For more information, see the Final Report of the 2011 Special Council on Tax Reform and Fairness for Georgians.

Tom Johnson of the Taxpayers' Federation of Illinois: Tax Hikes in the Land of Lincoln January 13, 2011

On this week's podcast, we talk with J. Thomas Johnson, President of the Taxpayers' Federation of Illinois, about the individual and corporate income tax hikes recently passed by the General Assembly.

For more information, see Tax Foundation Fiscal Fact No. 256, "Illinois Approves Sharp Income Tax Increase, Third-Highest Corporate Tax Rate," by Joseph Henchman and Kail Padgitt.

Scott Hodge of the Tax Foundation: Tax Policy Outlook for 2011 December 22, 2010

On this week's podcast, we talk with Tax Foundation President Scott A. Hodge about the headline developments in tax policy we saw in 2010 and what we can expect from policymakers and politicians in 2011.

Kail Padgitt of the Tax Foundation: The Business Tax Climate in the Plains States December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The Business Tax Climate in the Southwest December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The Business Tax Climate in the Mountain West December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The Business Tax Climate in the Pacific West December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The Business Tax Climate in New England December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The Business Tax Climate in the Mid-Atlantic December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The Business Tax Climate in the Southeast December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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 systems of the 50 states from 1 (best) to 50 (worst).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The Business Tax Climate in the Great Lakes States December 02, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011, 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).

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: The 2011 State Business Tax Climate Index November 22, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses the recently released State Business Tax Climate Index for 2011. 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.

For more information, see Tax Foundation Background Paper No. 60, "2011 State Business Tax Climate Index."

Kail Padgitt of the Tax Foundation: Sales Taxes, Property Taxes & Tax Revenue Sources September 15, 2010

On this week's podcast, Tax Foundation Staff Economist Kail Padgitt, Ph.D., discusses recently released Fiscal Facts on state tax policy: one examining combined state and average local sales tax rates; another on combined state, county and city sales tax rates among major metropolitan areas; a report analyzing state and local tax revenue sources; and finally, a report comparing changes in state and local property tax collections from fiscal year 2007 to fiscal year 2008.

For more information, see:

Kristina Rasmussen of the Illinois Policy Institute: Impact of State & Federal Tax Hikes September 01, 2010

Kristina Rasmussen, Executive Vice President of the Illinois Policy Institute, recently authored a report looking at the cost of higher state and federal income taxes for Illinois families in 2011. In this week's podcast, Rasmussen discusses how Illinois Gov. Pat Quinn's proposal to increase the state personal income tax by as much as 66 percent, combined with possible federal income tax increases resulting from the expiration of the Bush-era tax cuts, would raise Illinois families' tax bills by as much as $2,800-$7,000 in 2011.

The report, "Say It Ain't So: Massive Federal and State Tax Hikes Around the corner in 2011," was put together using the Tax Foundation's interactive calculator at www.mytaxburden.org.

A related Tax Foundation paper examines the effect of the expiring tax cuts on the average middle-income family in each state and congressional district.

For more information, see the Tax Foundation's Bush-Era Tax Cuts FAQ.

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