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Tax Chats

Author: Dyreng and Hoopes

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Taxes touch every aspect of society, including who rules, where factories are built, what people drink, what car they buy, when they have children, and when they die. Scott Dyreng (Duke) and Jeff Hoopes (UNC), two accounting professors, chat about taxes, including current events, with the energy of an over-caffeinated chihuahua. Listening is guaranteed to be far more entertaining than actually paying your taxes.

133 Episodes
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Jeff and Scott chat with Samford University law professor Tracey Roberts about Cordell Hull. Hull was a senator, secretary of state, and, won the Nobel Prize for his role in creating the United Nations. However, he also had a substantial role in creating the income tax, which Tracey, Jeff and Scott discuss.  This episode is based on Professor Roberts article, "A Man for His Era and for Ours: Cordell Hull, Father of the Federal Income Tax", published in the Cumberland Law Review.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff and Scott chat with Clyde Ray, a political scientist and author of the book John Marshall's Constitutionalism, about the Supreme Court case McCulloch v Maryland, which hinged on whether a state could tax a federal bank. In this case, John Marshall teaches us that "the power to tax involves the power to destroy."
Jeff and Scott chat with  Alexander Arnon. Alex serves as the Director of Business Tax and Economic Analysis at the Penn Wharton Budget Model, and he explains  the Wyden-Smith tax deal, including the extension of the business tax components of the TCJA, the expansion of the child tax credit, and the Employee Retention Credit. Alex talks about the background on the deal, as well as how Penn Wharton provided their revenue estimate.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff and Scott chat with Douglas Holtz-Eakin, the President of the American Action Forum, former director of the CBO,  and former chief economic policy adviser to Senator John McCain's 2008 presidential campaign. Doug has also testified before Congress more than anyone else that did not do so as a requirement of their job. Jeff and Scott discuss the purpose of Congressional testimony, who is asked to do it, and some of Doug's experiences testifying.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff and Scott chat with Wojciech Kopczuk, professor of Economics at Columbia University, an editor at the Journal of Public Economics, and IgNobel Prize Winner, about the trends in income inequality. The long-standing received wisdom is that income inequality is high, and growing higher. A recent paper published in the Journal of Political Economy by Gerry Auten and David Splinter call into question that finding. Jeff, Scott and Wojciech talk about the difficulties in measuring income inequality, its consequences, etc.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff and Scott chat with Laura Snyder, an advocate for an improved tax system for Americans living abroad.  Laura is currently the  President of Stop Extraterritorial American Taxation, (SEAT) and is also an American living abroad. They talk about the different types of Americans living abroad, and how their lives are complicated by the American tax system.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
This episode originally aired on January 15, 2022.Martin Luther King Jr. is the only person to have ever been tried for perjury with regards to state income taxes in Alabama. Jeff and Scott interview Edgar Dyer about the tax perjury trial of Martin Luther King Jr. in 1960. Eddie wrote an article entitled "A Triumph of Justice in Alabama: The 1960 Perjury Trial of Martin Luther King, Jr."Fred Grey, Martin Luther King's attorney, said of the trial, "No one would have predicted that an all-white jury in Montgomery, Alabama, the Cradle of the Confederacy, in May 1960, in the middle of all the sit-ins and all of the racial tension that was going on, would exonerate Martin Luther King, Jr. But it really happened." Coretta Scott King said of the trial, "A southern jury of twelve white men had acquitted Martin. It was a triumph of justice, a miracle that restored your faith in human good."  Dr. King said it was a "turning point" in his life. Tune in to hear about this triumphal tax trial, which was a turning point for Martin Luther King.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
For the second time, Jeff and Scott chat with Benjamin Alarie, a law professor at the University of Toronto, and, the founder and CEO of BlueJ.  They talk about one of BlueJ's products which predicts tax court case outcomes, and also discuss the future of AI and taxes generally.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
A Way to Pay Taxes (to the tune of Away in the Manger)Re-release (originally released Christmas, 2021)Lyrics by Jeff Hoopes, Sung by Stacey HoopesOh Joseph and MaryThey were there for a taskThey came to the cityTo pay their taxBut as they remitted The tax on their worthOh Mary, a virginShe had to give birth They went to the cityBy Caesa­r’s decreeAs taxes touched JosephThey affect you and meWhen we give birthand when we dieHow much we workAnd what car we buy  For every decisionWe weigh how we actBy counting the costAnd we do it post-tax The pros and the consIn dollars and centsWe consider the taxesBefore we commence
Jeff and Scott talk about two taxes levied at the Hoopes household, the "floor tax", and the "toilet tax."  These two taxes demonstrate how the tax system can be used as either a carrot or a stick, and the benefit of each approach, and the importance of administrative costs (which made the toilet tax impractical). We also discus how, and whether, taxes can be used to solve social problems.  Scott vows to do better in taxing the subjects of his kingdom. 
Jeff and  Scott talk with UNC Marketing professor Kristopher Keller about his work on the effect of marketing on soda taxes (joint work with  Jonne Guyt and Rajdeep Grewal). After passing a soda tax, a tax on sugared beverages meant to discourage their consumption, stores can change their marketing of soda. Kristopher, with coauthors, show that stores actually decrease the amount of marketing they do, which contributes to some of the  decline in soda consumption which has been documented to accompany soda taxes. In sum, Kristopher shows that  marketing can affect the measured elasticity of soda consumption with respect to the soda tax rate.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff and Scott chat with  Benjamin Angel, the Director for Direct Taxation, Tax Coordination, Economic Analysis and Evaluation at the European Commission. The EC has recently proposed rules that would enable smaller business that have operations across EU countries to have a simplified tax filing process,  reducing compliance costs and making the tax filing process easier.  These rules will allow companies to calculate their tax base according to a common set of rules (not a different base for every country), and, provides an allocation mechanism to allocate profits to the countries in which the  small EU multinational operates. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff and Scott chat with two state and local tax experts, Stacey Roberts and Meredith Smith,  about the state and local tax deduction cap put in by Congress  in 2017, and ways states are allowing their residents to get around it.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
In this episode, Jeff and Scott chat with Nick Guest, Assistant Professor of Accounting at Cornell University's SC Johnson  College of Business about a recent study he conducted related to stock repurchases, available published here or in working paper version here.
Jeff and Scott chat with Benjamin Alarie, a law professor at the University of Toronto, and, the founder and CEO of BlueJ.  They talk about one of BlueJ's products, Ask BlueJ, which is a generative AI system that allows users to ask it technical tax questions, and, get answers. They discuss how responses are quickly improving, how this AI is different from ChatGPT, and, the future of generative AI for tax research. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff and Scott discussed a new tax proposal with Natasha Sarin, an economist and lawyer at Yale Law School and Yale School of Management. Natasha, in collaboration with Kim Clausing, developed a plan aimed at increasing tax revenue. This plan  also anticipaties several tax provisions expiring in 2025.The proposal, "The Coming Fiscal Cliff: A Blueprint for Tax Reform in 2025," includes the following proposals, among others:Raising the corporate tax rate.Overhauling the current international tax system.Introducing a carbon tax.Securing permanent funding for the IRS.Implementing a financial transactions tax.Expanding the Child Tax Credit and the Earned Income Tax Credit.Overall, these measures aim to generate an additional 3.5 trillion in revenue, over the current baseline of projected revenueGet CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Nina Olsen was the National Taxpayer Advocate for the United States, a position overseeing the IRS which was created by Congress and described in the Internal Revenue Code. The National Taxpayer Advocate is responsible for overseeing more than 2,000 employees of the office of the National Taxpayer Advocate.  We discuss the responsibilities of the taxpayer advocate, the creation of the Office of National Taxpayer Advocate, and, the types of work the taxpayer advocate has been engaged in in the past two decades.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
In this episode, we chat with author and historian Brady Crytzer, who recently published "The Whiskey Rebellion: A Distilled History of an American Crisis ". Brady also hosts "Dispatches: The Podcast of the Journal of the American Revolution" Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate.
Jeff was recently asked to opine on whether Republican GOP candidate for president Vivek Ramaswamy grew up with a lot of money. Scott and Jeff dive into Vivek's tax returns for evidence.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate. 
The  Inflation Reduction Act extended the provision of  tax incentives for electric vehicles, but, added stipulations that these EVs be produced in North America.  Manufacturers outside of North America, including Korean auto manufacturers, had a problem--would they miss out on these subidies that their customers had previously been getting? Trade economist Chad Bown tells the story about how the US Treasury, by regulation, appears to have solved Korea's problem by regulation.Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to download the free app. Go to the Tax Chats channel, register for the course, take a short quiz, and earn your CPE certificate. 
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