『The Tax Policy Podcast with Fexingo: Income Tax, Corporate Tax, and Fiscal Conversations』のカバーアート

The Tax Policy Podcast with Fexingo: Income Tax, Corporate Tax, and Fiscal Conversations

The Tax Policy Podcast with Fexingo: Income Tax, Corporate Tax, and Fiscal Conversations

著者： Fexingo
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Lucas and Luna sit down with the thick blue volume of the U.S. Internal Revenue Code between them, tracing the threads that connect personal income tax brackets to corporate tax inversions. Each episode examines one specific fiscal lever — the corporate rate, the carried interest loophole, the earned income tax credit — and traces its real-world effects on capital allocation, wage growth, and federal revenue. They avoid partisan shouting matches; instead, they walk through the arithmetic of a tax expenditure, compare it to direct spending, and ask how the burden actually falls. Lucas holds a fountain pen, drawing marginal-rate curves on scrap paper. Luna pushes back with case studies: how Ireland's 12.5% rate reshaped global pharmaceutical supply chains, or how the 2017 Tax Cuts and Jobs Act changed buyback behavior. This show is for anyone who reads the Joint Committee on Taxation reports and wants to understand not just what the law says but what it does. No lobbyists, no spin — just two people trying to follow the money through the tax code. What happens when you treat a tax deduction not as a reward but as a subsidy, and what would it cost to replace it with something else? #TaxPolicy #IncomeTax #CorporateTax #FiscalPolicy #IRC #TaxReform #CarriedInterest #EarnedIncomeTaxCredit #TaxCutsAndJobsAct #InternationalTax #TaxExpenditures #MarginalRates #Economics #PublicFinance #Business #FexingoBusiness #BusinessPodcast #Podcast Keep every episode free: buymeacoffee.com/fexingo© 2026 Fexingo. All rights reserved. 経済学
エピソード
  • How the R&D Tax Credit Became a Corporate Subsidy

    How the R&D Tax Credit Became a Corporate Subsidy
    2026/06/09
    Episode 40 of The Tax Policy Podcast explores how the R&D tax credit evolved from a modest incentive for innovation into a massive corporate subsidy worth $15 billion annually. Lucas and Luna break down the credit's origins in 1981, its expansion through the PATH Act and TCJA, and how companies like Amazon and pharmaceutical giants have used it to slash tax bills. They examine the debate over whether the credit actually boosts innovation or just rewards routine product development, and why the 2022 amortization rule change is forcing startups to rethink R&D spending. A specific look at the numbers behind a policy that costs more than the Department of Energy's entire innovation budget. #RDTaxCredit #CorporateTax #Innovation #TCJA #PATHAct #TaxPolicy #Economics #Business #FexingoBusiness #BusinessPodcast #TaxPodcast #LucasAndLuna #Amazon #Startups #Amortization #TaxSubsidy #Section174 #FiscalPolicy Keep every episode free: buymeacoffee.com/fexingo
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    11 分
  • How the Net Investment Income Tax Hits Real Estate Investors

    How the Net Investment Income Tax Hits Real Estate Investors
    2026/06/08
    Episode 39 of The Tax Policy Podcast digs into the Net Investment Income Tax (NIIT) — the 3.8 percent surtax that quietly raises billions from real estate investors, high-income retirees, and passive business owners. Lucas and Luna walk through a concrete example: a retired couple selling a rental portfolio near Austin, Texas, and discover how the NIIT adds $47,000 to their tax bill. They explore the legislative backstory (the 2010 health-care law that funded it), the statutory thresholds ($250,000 married filing jointly), and the surprising carve-outs for active real estate professionals. The episode also touches on the current political landscape as of June 2026 — with bipartisan chatter about reforming or expanding the NIIT to fund infrastructure. No markdown, just the numbers, the code section, and why your CPA should care. #NetInvestmentIncomeTax #NIIT #RealEstateTax #PassiveIncome #TaxPolicy #Economics #FiscalPolicy #ObamacareTax #RealEstateInvestor #CapitalGains #TaxReform #InfrastructureFunding #HighIncomeTax #PassiveActivity #RealEstateProfessional #TaxCode #FexingoBusiness #BusinessPodcast Keep every episode free: buymeacoffee.com/fexingo
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    9 分
  • How Digital Services Taxes Reshape Global Trade

    How Digital Services Taxes Reshape Global Trade
    2026/06/08
    Episode 38 of The Tax Policy Podcast digs into the digital services tax — a levy on revenue from user data and advertising that France, the UK, Italy, and others have adopted, and that the US calls discriminatory. Lucas explains how the DST works using the example of a large US tech company, why the OECD's stalled pillar one framework left countries to go it alone, and what a potential 2026 trade truce might look like. Luna asks whether DSTs actually hit the companies or their users, and whether the Trump-era tariff threats changed outcomes. The episode also touches on the EU's digital levy proposal, the role of the US Treasury in ongoing negotiations, and why this issue is central to the broader conversation about taxing the digital economy. If walking through tax policy with us has made something click, listener support keeps it ad-free at buy me a coffee dot com slash fexingo. #DigitalServicesTax #DST #OECD #PillarOne #France #UK #Italy #EU #US #BigTech #InternationalTax #TaxPolicy #Economics #FexingoBusiness #BusinessPodcast #TaxPodcast #GlobalTrade #UserData Keep every episode free: buymeacoffee.com/fexingo
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    10 分
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