Taxes and Tariffs with Jason DeBacker

Season 2 Episode 22

Taxes and Tariffs with Jason DeBacker

• Host
  • Dr. Kasie Whitener, Clinical Assistant Professor, Management
• Guest
  • Dr. Jason DeBacker, Associate Professor, Economics

When last we had him on Moore Impact, Jason DeBacker helped us understand the South Carolina drive to 0% income tax. Now that the general assembly session has ended, we get an update from Jason on South Carolina tax policy, the One Big Beautiful Bill, and a macro view of tariffs. It’s part two in the Trade Policy series on Moore Impact.

Jason M. DeBacker is an associate professor in the Department of Economics at the Darla Moore School of Business. His research interests lie in the areas of public finance and macroeconomics. He has published papers on these topics in the Journal of Financial Economics, the Journal of Law and Economics, the Journal of Public Economics, the Brookings Papers on Economic Activity and other outlets. From 2009 to 2012, he worked as a financial economist in the Office of Tax Analysis at the U.S. Department of the Treasury.

Topics in this discussion include:

• Reconciliation bills and the One Big Beautiful Bill
• Rules around debt, deficit, and budget nerds
• OBBB positives like expensing business investment and incentivizing R&D
• OBBB negatives like added complexity and reduced funding to meet the needs of that complexity
• What is economic trade and why is it useful?
• Other protectionist policies that impact trade
• Education as an export

To learn more about Jason DeBacker click here.

Learn more about the Darla Moore School here

Photo credit Home Furnishings Association's blog

Moore Impact is a product of the Darla Moore School of Business at the University of South Carolina. For episodes, notes, and links visit sc.edu/moore