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?

In this podcast, David Brunori, Executive Vice President of Editorial Operations at Tax...

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?

In this podcast, Tax Foundation researchers Curtis Dubay and Chris Atkins discuss the recent release of the 2007 State Business Tax Climate Index, which provides a comprehensive ranking of the "business friendliness" of the 50 state tax systems (11 minutes, 19 seconds)....

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?

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...

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? 

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).

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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?

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).

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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?

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 (...

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?

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)....

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?

In this podcast, Stephen Moore, editorial board member of the Wall Street Journal, 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...

(Note: The "Tax Policy Podcast" will be on summer hiatus until Tuesday, September 12. Please call (202) 464-6200 for more information.)

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?

In this podcast, economist Martin A. Sullivan, contributing editor at Tax Analysts, discusses...

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?

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...