Tax Chats

What can we learn from 25 Years of Tax History? A Chat with Jason DeBacker

January 27, 2026·32 min
Episode Description from the Publisher

Send us Fan Mail Jeff and Scott talk with Jason DeBacker about his new paper, Learning from 25 Years of Changes in Business Tax Policy (with Aerfate Haimiti). Jason is an associate professor of economics at the University of South Carolina and the director of the Policy Simulation Library, an open-source effort that helps researchers and policymakers analyze policy. They discuss his work at PSL and what the last 25 years of business tax changes have taught us—whether bonus depreciation boosts...

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