『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 Made in America Tax Credit Actually Works

    How the Made in America Tax Credit Actually Works
    2026/06/07
    Lucas and Luna tackle the Advanced Manufacturing Production Credit — Section 48C and 45X — which pays companies to produce solar wafers, battery components, and critical minerals in the United States. The Inflation Reduction Act expanded this credit in 2022, and by mid-2026 the Treasury has allocated over $10 billion in tax credits to projects from Michigan to Georgia. The episode zooms in on a single case: Redwood Materials, the battery recycling startup founded by Tesla co-founder JB Straubel. Redwood claimed roughly $1 billion in 45X credits last year alone for producing cathode material in Nevada. But the real question is whether these credits are building a permanent supply chain or just subsidising a temporary boom. Lucas explains how the credit is structured as a per-unit payment per kilowatt-hour of battery capacity or per kilogram of cathode, which means companies get paid more the more they produce. Luna pushes on whether this creates a race to overproduce, pointing to analysts who worry about a 2028 cliff when the credit steps down. The conversation covers the tension between boosting domestic manufacturing and the risk of dependency on federal subsidies, and closes with a look at what happens if a future Congress sunsets the credit early. #AdvancedManufacturingProductionCredit #Section48C #Section45X #RedwoodMaterials #JBStraubel #InflationReductionAct #BatterySupplyChain #SolarManufacturing #CriticalMinerals #DomesticProduction #TaxCredits #CleanEnergy #SupplyChainResilience #Nevada #Michigan #Georgia #FexingoBusiness #Economics Keep every episode free: buymeacoffee.com/fexingo
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    9 分
  • How Opportunity Zones Became a Billion-Dollar Tax Break

    How Opportunity Zones Became a Billion-Dollar Tax Break
    2026/06/07
    Episode 36 of The Tax Policy Podcast with Fexingo digs into Opportunity Zones—the tax incentive created by the 2017 Tax Cuts and Jobs Act. Lucas and Luna explore how the program was supposed to funnel investment into distressed communities, but instead has channeled billions into luxury hotels, self-storage units, and high-end apartment buildings in gentrifying neighborhoods. They examine the mechanics: how capital gains deferral works, why the Treasury Department gave broad flexibility, and what a 2026 study from the Urban Institute found about actual job creation in designated zones. The episode focuses on one case: a $150 million mixed-use development in a Nashville O-Zone that replaced a working-class trailer park with a Whole Foods and rooftop pool. Listeners learn why the program's design—no clawbacks, no reporting requirements, no community approval—has made it a favorite among real estate investors and a target for reform. #OpportunityZones #TaxCutsAndJobsAct #CapitalGains #TaxPolicy #RealEstate #Gentrification #UrbanDevelopment #Nashville #WholeFoods #TaxIncentives #EconomicDevelopment #WealthInequality #Economics #TaxPolicyPodcast #FexingoBusiness #BusinessPodcast #PodcastEpisode #TaxBreak Keep every episode free: buymeacoffee.com/fexingo
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    9 分
  • How Carried Interest Stays Taxed as Capital Gains

    How Carried Interest Stays Taxed as Capital Gains
    2026/06/06
    Episode 35 of The Tax Policy Podcast tackles the carried interest loophole — why private equity and hedge fund managers pay a lower tax rate on their performance fees than most middle-class workers pay on their salary. Lucas and Luna walk through how the tax code treats 'carried interest' as a capital gain rather than ordinary income, saving top fund managers tens of millions per year. They trace the history of the provision back to 1993 and explain why multiple reform bills have failed to close it. Specific numbers: a typical general partner earning $50 million in carried interest in 2026 pays about 23.8% federal tax (20% capital gains plus 3.8% net investment income tax), while a doctor earning $300,000 is in the 35% bracket — nearly 12 percentage points higher. They also discuss the political dynamics, the industry lobbying effort, and what a Biden-era reform might look like if revived. A focused look at one of the most durable and controversial tax preferences in the U.S. code. #CarriedInterest #PrivateEquity #HedgeFunds #CapitalGains #TaxLoophole #TaxPolicy #WealthInequality #Economics #TaxReform #Lobbying #BidenTaxPlan #GeneralPartner #LimitedPartner #InvestmentManagement #TaxCode #FexingoBusiness #BusinessPodcast #Podcast Keep every episode free: buymeacoffee.com/fexingo
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    10 分
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