Random, witty (hopefully), and funny (undeniably) anonymous opinions on... stuff.
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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.
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The C19 Podcast is a production by scholars from across the world exploring the past, present, and future through an examination of the United States in the long nineteenth century. The official podcast of C19: The Society of Nineteenth-Century Americanists.
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One Big Beautiful Bill, One Short Sagacious Summary (insofar as it is accurate)
35:21
35:21
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35:21Send us a text The House Ways and Means Committee has pass The One Big Beautiful Bill the TOBBB). Knowing this was coming up, Jeff invited Scott to go on a Tax Chats road trip, but, got rejected--Scott was too busy. So, Jeff watched the process from a distance. Jeff discusses what he observed, and Jeff and Scott discuss the contents of the bill, fo…
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The Tax Family Tree: A Genealogical Discussion with Kyle Pomerleau
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47:30Send us a text Jeff and Scott talk about the relationship taxes have with each other. How are value added taxes related to sales taxes or the border adjustment tax, and how are all related to income taxes (or are they just unrelated)? Find out by listening to this amazing episode.By Dyreng and Hoopes
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Tariffs in 2018: Ryan Monarch on what we know about the first round of Trump Tariffs
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40:32Send us a text Jeff and Scott talk to Ryan Monarch, economics professor at Syracuse University, about what we know about the tariffs imposed by the first Donald Trump administration in 2018.By Dyreng and Hoopes
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Which is the worst Tax Expenditure?: A Chat with Adam Michel
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39:53Send us a text Jeff and Scott chat with Adam Michel of the Cato Institute about tax expenditures. Adam currently has on his X account the Tax Expenditure Madness brackets (also on his substack: https://adamnmichel.substack.com/). Adam sets up brackets like the March Madness NCAA basketball tournament, but instead of pitting basketball teams against…
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Send us a text Jeff and Scott chat with Bill Gale of the Tax Policy Center about his new paper (with Oliver Hall and John Sabelhaus), "The Same But Different: How the Income Tax Affects Black, Hispanic, and White Households." We discuss how the bottom 70% of Black households, by income, pay less in tax than White households with similar incomes. Th…
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Tax Enforcement in Developing Countries: A Chat with Oyebola Okunogbe
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34:25Send us a text Jeff and Scott chat with Oyebola Okunogbe, an economist at the World Bank. They discuss tax enforcement in the developing world, including the challenges developing world countries face that more developed countries do not face, and, how those challenges shape tax systems. Get CPE for listening to Tax Chats! Free CPE courses are avai…
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Advising the President's Advisor: Elena Patel on working at the CEA
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35:25Send us a text Jeff and Scott talk about Elena Patel , an economics professor at the University of Utah, about her time working at the Council of Economic Advisors. Elena worked as a tax economist advising the chair of the CEA, who is an economic advisor to the President. Elena talks about how one gets this job, what one does in the job, what the C…
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A Chat with Rita de la Feria on Tax Fairness
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45:42Send us a text Jeff and Scott chat with Rita de la Feria on tax fairness. Fairness is in the eye of the beholder, and tax fairness, in particular, appears to be particularly sensitive to whose eye is beholding.By Dyreng and Hoopes
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S08 E05 | Napoleon and the Caribbean
1:09:15
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1:09:15In this episode, Marlene L. Daut (Yale University) and Grégory Pierrot (UConn-Stamford) revisit Ridley Scott's big-budget 2023 biopic, Napoleon, out of Apple Studios. The film’s writers promised to tell the story of France’s first emperor, Napoléon Bonaparte, in a novel way. Designed to focus on his relationship with his wife Joséphine de Beauharna…
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Re-release: Martin Luther King Jr.'s Tax Perjury Trial: A conversation with Edgar Dyer
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33:38Send us a text This episode originally aired on January 15, 2022. We are releasing it for Martin Luther King day, January 20, 2025. If you already heard it and don't wish to hear it again, skip it! 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 Ed…
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Low Property taxes in California: Chatting about Prop 13 with Dan Walters
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34:15Send us a text Jeff and Scott chat with Dan Walter's, an Opinion Columnist for CalMatters. They chat about Prop 13, a law that dramatically limits property tax increases in California, and was passed in 1978. Dan has been writing about California since 1975, and shares his perspectives on Prop 13 from having lived through and covered the debate sur…
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Democrats Lowering the Income Tax in Hawaii! A Chat with Seth Colby
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30:34Send us a text Jeff and Scott chat with Seth Colby, a Tax Research and Planning Officer for the State of Hawaii. They discussed a recent policy change in Hawaii, where Hawaii dramatically reduced income tax rates, while increasing sales taxes, in an effort to both collect less revenue for lower-income Hawaiians, while generating additional revenue …
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The Regulation of Paid Tax Preparers: A Conversation with John Treu
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36:42Send us a text Jeff and Scott chat with West Virginia University accounting professor, and lawyer, John Treu, about the regulation of paid tax preparers, including John's empirical evidence that they improve return quality and the Loving case.By Dyreng and Hoopes
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Re-release: Are Craisins Candy? Must have tax information before Thanksgiving
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24:11Send us a text Scott and Jeff discuss what constitutes candy, for sales tax purposes, in North Carolina. The discussion ends with the verdict on craisins--are they candy? Scott is quizzed on other types of food and whether they are candy, and, scores a perfect 0/5.By Dyreng and Hoopes
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Tax Notes: A Chat with Tax Analysts CEO Cara Griffith
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27:02
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27:02Send us a text Jeff and Scott chat with Cara Griffith, CEO of Tax Analysts about Tax Notes, the main product of Tax Analysts. Tax Notes is a tax practitioner publication catering to tax professionals, and Jeff and Scott talk about who reads Tax Notes, how content is produced, and who the competitors to Tax Notes are. Finally, we discuss Tax Analyst…
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Electric Car Subsidies in the IRA: A Chat with Felix Tintelnot
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34:25Send us a text Jeff and Scott chat with Felix Tintelnot about electric cars, and the subsidies they were given before the IRA, and in the IRA. We learn that because electric cars are heavier and therefore more likely to crush you to death if they crash into you, they create negative externalities, in addition to the positive benefit of reducing pol…
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S08 E04 | California, a Slave State: Birth of a State
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39:43
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39:43In this episode, Jean Pfaelzer (Prof. Emerita, University of Delaware) describes the untold history of slavery, slave revolts, and resistance in California, based on her award-winning book California, A Slave State. Interviewed by Karen Clopton, JD, Chair of the San Francisco Human Rights Commission and Harvard University Advanced Leadership Initia…
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Certifying Fairness? A Chat with Fair Tax Foundation's CEO Paul Monaghan
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39:37
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39:37Send us a text Jeff and Scott chat with Paul Monaghan, the CEO of the Fair Tax Foundation. The Fair Tax Foundation certifies companies for paying a "good" amount of tax, focusing on the spirit of the law rather than the letter of the law, certifying companies from small to publicly traded large corporations. How can you tell if a company is paying …
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S08 E03 | Club Newspapers and Civic Collaboration at Chicago Settlement Houses
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37:25In this episode, Fiona Maxwell (University of Chicago) highlights the presence and power of youth voices in the collaborative print culture of Progressive Era Club Newspapers. Through a close look at Northwestern University Settlement House, Fiona illustrates the varied, and often fun, ways in which children and youth from marginalized communities …
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Cement and Carbon Taxes: A Chat with Marcel Olbert and Daniel Klein
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42:42Send us a text Jeff and Scott chat with Marcel Olbert, assistant professor of accounting at London Business School, and Daniel Klein, assistant to the CFO at Heidelberg Materials. They discuss carbon taxes, and a new paper Marcel has on carbon leakage. They also discuss how carbon taxes and leakage affect Heidelberg Materials, one of the largest pr…
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Deadly Tax Protests in Kenya: A chat with Nana Ama Sarfo
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28:13Send us a text Jeff and Scott chat with Nana Ama Sarfo, a contributing editor with Tax Notes, with a special interest in covering taxes in the developing world. They chat about the recent deadly tax protests in Kenya, where a tax increase on basic life staples lead to violence in the street, parliament being lit on fire, and death. Get CPE for list…
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S08 E02 | The Time and Place of Performance
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45:21“The Time and Place of Performance” looks at the vast circuits of nineteenth-century performance. Amy Huang (Bates College) and Kellen Hoxworth (University at Buffalo, SUNY) consider how nineteenth-century performances move backward and forward, citing past moments, and themselves undergoing processes of recycling and re-presentation to move into t…
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Taxing Traffic? A Chat About Congestion Pricing with Matthew Tarduno
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40:03Send us a text Jeff and Scott chat with economist and professor Matthew Tarduno about the problems that automobile traffic causes, and different ways that have been devised to solve the problem (including tax-adjacent ways!). Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visi…
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Utah State Tax Policy: A Chat with Senator Daniel McCay
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40:26Send us a text Jeff and Scott chat with Senator Daniel McCay, chairman of the Utah Senate Revenue and Taxation Committee, about how he thinks about tax policy, what the objectives of tax policy are, and how he thinks Utah is doing tax-wise. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are …
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S08 E01 | Undomesticated: Nonhuman Animals and Queer Resistance in Mary Eleanor Wilkins Freeman
37:47
37:47
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37:47Generally associated with postbellum regionalism, mutinous heroines feigning New England propriety, and consumable literature for the urban elites, recent re-readings of Mary Eleanor Wilkins Freeman’s fiction have uncovered its nuanced, surreptitious, and explosive quality. Much of this disquiet is concentrated in the bodies of barely domesticated …
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The Power to Destroy: A Chat with Michael Graetz about his new book
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44:45Send us a text Jeff and Scott chat with Michael Graetz, Professor Emeritus of Law at Yale, about his new book, The Power to Destroy: How the Antitax Movement Hijacked America. We talk about the start of the anti-tax movement with the opposition to property tax increases in California, the Regan-era tax cuts, and how the desire to cut taxes has shap…
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So in this episode, I dive into how we can sometimes use our best experiences in life negatively, by constantly comparing new moments to those peak experiences and diminishing the joy of the present. I reflect on a friend's amazing trip to Japan and how anticipating my own trip is part of living in the now. I talk about the trap of always measuring…
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Overturning Chevron: A Chat about the Loper Bright decision with Andy Grewal
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31:23
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31:23Send us a text Jeff and Scott talk with Iowa law professor Andy Grewal about the recent Supreme Court case, Loper Bright Enterprises v. Raimondo, which effectively eliminates Chevron deference. They discuss the ramifications for tax and non-tax administrative law. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one …
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Taxocracy: A Chat with Scott Hodge about his new book
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38:43
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38:43Send us a text Jeff and Scott talk with Scott Hodge (who is revealed to be a more authentic "Scott" than Scott Dyreng), CEO Emeritus to the Tax Foundation. They discuss his new book, "Taxocracy: What You Don't Know About Taxes and How They Rule Your Daily Life", about all the ways which taxes shape our lives. Get CPE for listening to Tax Chats! Fre…
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In this episode of IMO, we explore the concept of "hacks" and their role in learning and achievement across generations. The discussion delves into the difference between traditional, effort-intensive learning methods and the quick-win mentality of hacking.By edge
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just an audio biteBy edge
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Send us a text In this episode, Jeff and Scott chat once more with Daniel Hemel. In the past we have spoken with Daniel about taxing stock buybacks (episode #79) and Donald Trump's tax returns (episode #80). This time we talk about the carefully watched supreme court decision Moore v USA. Get CPE for listening to Tax Chats! Free CPE courses are ava…
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Thoreau Disobeys: A Chat about Thoreau and Taxes with Laura Dassow Walls
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35:14Send us a text Henry David Thoreau famously refused to pay his poll tax and went to jail (very briefly) as a result. Jeff and Scott chat with Laura Dassow Walls, emerita English professor at Notre Dame and author of Henry David Thoreau: A Life, about what we can learn from Thoreau about taxes and the relationship they create between taxpayers and t…
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All You Could Ever Want to Know about the Earned Income Tax Credit (EITC) with Jacob Bastian
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43:37
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43:37Send us a text Jeff and Scott chat with Jacob Bastian, assistant professor of Economics at Rutgers, about the earned income tax credit (EITC). 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, re…
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S07 E05 | The G19 New Book Forum on The Matter of Black Living by Autumn Womack
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46:59
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46:59Since May 2021, G19: The Graduate Student Collective of C19 has produced and published The New Book Forum, an online interview series that facilitates conversations between graduate students and the author of a recent book in the field of 19th-century American literature. This episode is hosted by the forum’s founders, Rachael DeWitt (Columbia Univ…
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Taxes and Online Sports Betting: A Chat with Nathan Goldman
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33:09Send us a text Jeff and Scott talk to Nathan Goldman, accounting professor at North Carolina State University (completing the tax triangle between UNC, Duke, and NC State!)., about taxes and online sports betting. Sports betting was recently legalized in North Carolina, and Nathan co-wrote (with Christina Lewellen) a widely circulated piece about t…
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The Budget Lab at Yale: A Chat with Martha Gimbel
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29:57Send us a text Scott and Jeff chat with Martha Gimbel, executive director of The Budget Lab at Yale University. We discuss the functions of the lab, including its efforts on budget scoring. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are published. Visit https://earmarkcpe.com/ to downloa…
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S07E04 | Sagacious Canine Companions: Nineteenth-Century Newfies in Fact and Fiction
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40:45In this episode, Kassie Jo Baron (University of Tennessee at Martin) and Karah M. Mitchell (University of North Carolina at Chapel Hill) investigate the popularity and representation of “sagacious” Newfoundland dogs in nineteenth-century American literature. The episode begins with an overview of animal studies as a theoretical framework for analyz…
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Free Tax Filing from Code for America: A Chat with Gabriel Zucker
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36:59Send us a text Jeff and Scott chat with Gabriel Zucker about Code for America's efforts to enable better access to free tax filing, both at the federal level, and, facilitating state tax filing as the IRS roles out its direct filing program. Get CPE for listening to Tax Chats! Free CPE courses are available approximately one week after episodes are…
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Tax Resistance and Revolution: A Chat about the Indian Salt March with Partho Shome
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41:55Send us a text Jeff and Scott chat with Partho Shome about taxes in the colonial era in India, especially the excise tax on salt. They then discuss how these taxes lead to the famous "salt march" led by Mahatma Gandhi, which ultimately lead to Indian Independence. This experience is contrasted to the American independance movement, which also had r…
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How many pages are in the tax code? Jeff and Scott Chat about tax code complexity
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35:41Send us a text Recorded on April 15, Jeff and Scott Chat about tax code complexity. Why is the tax code so complex? Is it because life is complex? Because we have chosen to hone the tax code to achieve certain social goals? Jeff and Scott chat about it all in light of Scott not being able to complete his tax code until the very last moment. Get CPE…
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S07E03 | Reclaimed Melodies: Martin R. Delany, Joshua McCarter Simpson, and Stephen Foster
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36:45In this episode, Paul Fess (LaGuardia Community College) explores the connections between Martin Delany and the songwriters Joshua McCarter Simpson and Stephen Foster. Embedded in the mix of Delany’s novel Blake; or, The Huts of America are several songs that invoke some of Foster’s most familiar melodies, such as those associated with the songs “O…
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Cordell Hull, Father of the Income Tax: A Chat with Tracey Roberts
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33:42Send us a text 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 P…
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Tax Deductions for Charitable Giving: A Chat with Nic Duquette
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42:49
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42:49Send us a text Scott and Jeff chat with Nic Duquette, Professor of Public Policy at the University of Southern California. We discuss charitable giving, tax deductions related to charitable giving, tax exempt organizations, and the like. Listener submitted correction: "there is no longer an above-the-line charitable deduction for cash contributions…
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"The Power to Destroy": A Chat with Clyde Ray about McCulloch V Maryland
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26:01Send us a text 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."…
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Scoring the Wyden-Smith Tax Deal: A Chat with Alexander Arnon
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41:14Send us a text 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 talk…
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S07E02 | The End: Looking Forward to the Eighth Biennial C19 Conference
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43:42In this episode, we look forward to the upcoming C19 Conference, to be held March 14-16 in Pasadena, California. Jessica Van Gilder (University of Kentucky) interviews Chair of the C19 Program Committee Lara Langer Cohen (Swarthmore College) and G19 leader and editor Courtney Murray (Pennsylvania State University) to discuss the theme and location …
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Testifying about Taxes: A Chat about Congressional Testimony with Douglas Holtz-Eakin
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36:48Send us a text 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 Sc…
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The Trend in Income Inequality: A Chat with Wojciech Kopczuk
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46:44Send us a text 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 Po…
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Taxing Americans Abroad: A Chat with Laura Snyder
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38:44Send us a text 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 th…
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