How the One Percent Stock Buyback Tax Reshaped Corporate Payouts

In this episode of The Tax Policy Podcast, Lucas and Luna explore the 1% excise tax on corporate stock buybacks, enacted in 2022 and now a fixture of the tax code by 2026. They discuss how this tax has shifted corporate payout strategies—with some firms moving to dividends, others adjusting share repurchase timing—and whether it truly curbs short-termism or just creates new loopholes. Drawing on data from the first few years of the tax, they examine the trade-offs for shareholders, executives, and the broader economy. Plus, they touch on how the tax interacts with the lower corporate rate and the debate over reinventing the U.S. business tax landscape. #StockBuybackTax #CorporateTax #ExciseTax #DividendsVsBuybacks #TaxPolicy #InflationReductionAct #ShareRepurchases #CorporateFinance #ShortTermism #TaxLoopholes #S&P500 #ExecutiveCompensation #Economics #FexingoBusiness #BusinessPodcast #TaxPolicyPodcast #TaxReform #BuybackBoondoggle Keep every episode free: buymeacoffee.com/fexingo