Skip to content

Tax Chats are brief discussion sessions, wherein we describe and discuss recent tax news, tax proposals, or other interesting tax-related issues, and answer questions for the audience.

The Latest from the Podcast

Taxing Stock Buybacks: A Chat with Daniel Hemel Tax Chats

  1. Taxing Stock Buybacks: A Chat with Daniel Hemel
  2. How do Capital Gains Taxes Affect Stock Prices? A Chat with Doug Shackelford.
  3. Are Craisins Candy? Must have tax information before Thanksgiving
  4. How will corporations respond to the tax on book income? A chat with Todd Castagno
  5. Thinking in a Tank about Taxes: Chatting about the Tax Foundation with Daniel Bunn

Latest Chats

The In(Ex)clusive Framework: A Conversation with Afton Titus on the OECD’s Inclusive Framework

January 25, 2022

Are big countries bullying developing countries under the guise of the OECD’s Inclusive Framework? It the framework really inclusive, or is it really an exclusive club of rich countries looking out for themselves? Jeff and Scott discuss these issues with Afton Titus who gives the African perspective.

Martin Luther King Jr.’s Tax Perjury Trial: A conversation with Edgar Dyer

January 17, 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.

Realizations about Realization

January 12, 2022

Scott and Jeff discuss the principle of realization. As a general rule, most income taxes are levied when it is realized, usually when a transaction takes place. For example, gains in shares held as an investment are not taxed unless those shares are sold. The principle of realization also manifests itself in a variety of interesting ways, which we discuss in this episode.