Shows
Defending IdeasIs Trump's DOJ pushing for a dangerous overreach? | Matt Germer and Derek MonsonMultiple states have received requests from the U.S. Department of Justice for state voter roll information. The DOJ says it’s enforcing federal election laws.Critics call it a dangerous overreach that could erode privacy, weaken security, and blur constitutional boundaries between Washington and the states.This week on Defending Ideas, host Nic Dunn is joined by Derek Monson of Sutherland Institute and Matt Germer of the R Street Institute to unpack the legal, constitutional, and civic stakes of this growing controversy — and why the balance of power in our election system matters for the futu...
2025-08-1249 minDefending IdeasParental rights on trial: what’s at stake in educationShould parents have a meaningful say in what their children learn — and how they learn it? On this episode of Defending Ideas, we examine two pivotal legal battles shaping the future of parental rights in education: one challenging a state-level school choice program, and another currently before the U.S. Supreme Court that could restrict a parent’s ability to opt their child out of curriculum that conflicts with their religious beliefs. Host Nic Dunn is joined by Bill Duncan, Sutherland’s Constitutional Law and Religious Freedom Fellow, and Christine Cooke Fairbanks, Sutherland’s Education Policy Fellow. They...
2025-05-0647 minDefending IdeasAre ‘empowerment accounts’ the answer to poverty and self-sufficiency? With Vance GinnThere’s a lot of debate in Washington, D.C., and across the country right now about how to reform federal programs like Medicaid and Food Stamps. But what if there were a more effective way to improve the prospects of families trying to escape poverty that would save taxpayer dollars? On this episode, Nic Dunn talks with Vance Ginn, President of Ginn Economic Consulting, host of the Let People Prosper Show, and a former chief economist at the White House Office of Management and Budget. They explore a proposal to replace multiple parts of the social safety net...
2025-04-2247 min
The Briefcase | Sutherland WestonUnforgettableIs your brand truly unforgettable? Or could it just as easily belong to your competition? In this episode of The Briefcase, Elizabeth Sutherland, President & CEO of Sutherland Weston Marketing Communications, shares why a distinct brand voice and look are essential for standing out. Many businesses rely on generic messaging: “We put the customer first” or “We’re committed to great service.” These phrases do little to differentiate a brand. Elizabeth introduces a simple yet powerful test: Remove your logo from your website, ads, or marketing materials—would people still recognize it as yours? If not, it’s time to refine your b...
2025-04-2202 minDefending IdeasHow to empower local school board members to lead education reformIt’s common to see news reports about education policy debates at the federal level and in state legislatures. But what if one of the most important policy levers for education reform is much closer to home — yet gets ignored far too often? On this episode, Sutherland’s Nic Dunn and Christine Cooke Fairbanks talk with David Hoyt, executive director of School Boards for Academic Excellence. David argues that state and local school boards are actually one of the most important entities in our system for improving education. They discuss how school board members can positively impact a range o...
2025-04-1547 minDefending IdeasRethinking poverty: Beyond material hardship to upward mobility, with Kevin CorinthAlleviating poverty has been a goal of the United States since the launch of the War on Poverty in the 1960s. But what if the way we think about – and talk about – poverty is all wrong?On this episode, Nic Dunn welcomes AEI Senior Fellow Kevin Corinth, who also serves as deputy director of AEI’s Center on Opportunity and Social Mobility. They discuss how to elevate the nation’s understanding of how to truly measure and address poverty for American families in a way that is better oriented toward upward mobility and human flourishing. Show notes:
2025-04-0854 min
The Briefcase | Sutherland WestonConsistency MattersIn this episode of The Briefcase, Elizabeth Sutherland, President and CEO of Sutherland Weston Marketing Communications, discusses the importance of brand consistency. To stay fresh and appealing, businesses often change their branding, such as fonts, colors, messaging, or tone. However, this practice can actually work against them. 💡 What you'll learn: Customers don’t want to relearn who you are whenever they engage with your brand. Constant changes in branding create friction and make it harder for people to recognize and trust your business. A quick test: Scroll through your website, emails, and social feeds—does everything look an...
2025-03-2502 minDefending IdeasEmpowering Parents Through Open EnrollmentThis episode of Defending Ideas explores how open enrollment policies empower parents to make educational choices for their children within the public school system. Guests Halli Faulkner, Senior Legislative Drafter with yes. every kid., and Christine Cooke Fairbanks, Education Policy Fellow with Sutherland Institute, discuss the benefits and challenges of open enrollment and how it can be improved.Show notes:Innovative Reforms for Utah’s Open Enrollment Law — Sutherland InstituteDefending Ideas is a weekly podcast produced by Sutherland Institute. On this show we are committed to renewing the principles of common sense conservatism, maki...
2025-02-1844 minDefending IdeasShould Utah change its vote-by-mail system?The Utah legislature is considering changes to the state's vote-by-mail system. On this episode of Defending Ideas, Nic Dunn sits down with R Street Institute Resident Fellow in Governance Jonathan Madison, and Sutherland Institute Chief Growth Officer Derek Monson, to discuss whether these changes would boost or diminish public confidence in elections, examining how to balance voter convenience with election integrity.Show notes:Election Reform and Public Trust: What Utah voters think about proposed election reformsElections Policy — Sutherland InstituteDefending Ideas is a weekly podcast produced by Sutherland Institute. On this show we...
2025-02-111h 00Defending IdeasHow states can improve transparency to rein in federal agencies and restore federalismState government agencies are supposed to be accountable to that state’s voters through their elected representatives. But what happens when federal agencies try to directly influence what state agencies do in ways that elected officials may not even know about? On this episode, Nic Dunn welcomes a small roundtable of experts to discuss a new bill in Utah that aims to make federal communication to state agencies more transparent. They also explore the broader efforts to restore the principle of federalism to the core of constitutional government in Utah and beyond. Guests:Utah State Sen...
2025-01-2849 minDefending IdeasWhy the Supreme Court should take up Utah's public lands caseThe federal government controls nearly 70% of the land in Utah, and has for a long time. Is this a problem? And if so, what should be done about it?On this episode, we discuss Utah's new lawsuit asking the Supreme Court to weigh in on important constitutional questions around federal vs. state management of land. Nic Dunn sits down with Pacific Legal Foundation Legal Fellow Ethan Blevins and Sutherland's Bill Duncan. They give an overview of the public land issue, Utah's case, and what's next in the legal process. Show notes:The Supreme Court Shouldn’t Let...
2024-12-1046 minDefending IdeasShould the U.S. Department of Education be abolished?Should the U.S. Department of Education be abolished? That’s one of the questions that the new presidential administration and the new Congress may grapple with in 2025. But what does this mean for a broader education policy agenda for the next four years? On this episode, Nic Dunn interviews AEI Senior Fellow Max Eden about the latest national developments in education policy and what they mean for states. Sutherland Institute Education Policy Fellow Christine Cooke Fairbanks also joins the show to articulate how these national shifts may point to a renewal of state and parental empowerment in way...
2024-12-0356 minDefending IdeasHow to empower those on the social safety net to pursue work and opportunityAmerica is the land of opportunity. So how should we respond when new evidence shows that some families actually feel discouraged from working harder for the American Dream?On this episode, Nic Dunn sits down with Randy Hicks, president and CEO of the Georgia Center for Opportunity. They discuss new evidence of how families on the social safety net sometimes feel disincentivized from pursuing work and opportunity, and how the Georgia Center for Opportunity is trying to improve the nation's safety net and empower more families to escape poverty.Show notes:Strengthening the American Dream...
2024-11-1947 minDefending IdeasWhat’s next now that election season is over?The election is over, and we now know the results. So, what’s next for public discourse, election trust, and political polarization? On this episode we continue our special Election Day coverage with part two of a mini-roundtable discussion with Sutherland executives. Nic Dunn sits down with Sutherland’s Derek Monson and Stan Rasmussen to evaluate what the conclusion of the 2024 election cycle means for the state and nation moving forward.Show notes: Opinion: Ensuring the peaceful resolution of future elections – Deseret News The most important election? – Defending Ideas Defending Ideas is a weekly sho...
2024-11-1250 minDefending IdeasThe most important election?Election Day is here, and it’s understandable to feel stressed or worried about the outcome. But what if there is something that has a bigger impact on America’s future than who wins? On this special Election Day edition of Defending Ideas, Nic Dunn sits down with Sutherland Institute President and CEO Rick Larsen and Sutherland Chief Development Officer Peter Reichard.They address the overheated rhetoric that has been commonplace this election cycle, drawing from historical examples and long-standing principles to argue that how Americans act – toward each other and toward our civic institutions – actually matters more than who...
2024-11-0556 minDefending IdeasHow to fix Utah’s housing crisis without government subsidy, with Ed PintoThe cost of housing is a major issue here in Utah and across the nation, and there are many different proposals to address it. But what is the approach that policymakers should take? On this episode, we sit down with a national housing expert who has a plan that he says would increase Utah’s housing supply significantly without needing any government subsidies. Ed Pinto is a senior fellow at the American Enterprise Institute, where he also serves as co-director of the AEI Housing Center. He joins Nic Dunn to offer what he calls a “Housing Success Playbook” for Uta...
2024-10-2951 minDefending IdeasThe missing constitutional questions in Utah’s Amendment D debateWhat is the proper role of citizen ballot initiatives compared to laws passed by the state Legislature as different methods to create public policy? On this episode Nic Dunn sits down with Sutherland’s Derek Monson and Bill Duncan to dive into the debate over Amendment D, which was a proposal to amend Utah’s Constitution with that very question in mind. The episode explores some of the bigger constitutional questions voters aren’t hearing about in the press and offers a framework for how policymakers and the public should view this issue moving forward. Show notes:
2024-10-0833 minDefending IdeasRep. John Curtis on why modern politics needs a reset: town halls, Reagan, climate, and moreIf you're frustrated with national politics, is a "reset" the answer?On this episode, Nic Dunn sits down with Rep. John Curtis of Utah's Third Congressional District. Congressman Curtis tells the story of how his team changed how they conducted town halls, yielding vastly improved dialogue with constituents, and how it's a model for improving national political discourse.He also covers President Ronald Reagan's 80% rule and how it relates to lawmaking in Washington, D.C., ongoing work on climate and energy issues, and more.This episode is brought to you by Zions Bank, sponsor...
2024-09-2432 minDefending IdeasRep. Celeste Maloy on the proper role of the federal governmentWhat is the proper role of the federal government?It's a question that impacts many of the national policy debates that top the news, and it was an important theme during Sutherland Institute's 2024 Congressional Series. This week, Nic Dunn sits down with Rep. Celeste Maloy of Utah's Second Congressional District to get her insights on the proper balance between federal and state authority on a range of issues. The congresswoman covered topics like the important principle of federalism, the debate over public lands, and how to more constructively interact with people who share different political views.
2024-09-1735 minDefending IdeasRep. Burgess Owens on the role of parents in educationWe often talk about the vital role parents play in directing the education of their children. But is this principle of parental engagement top of mind for policymakers in Washington, D.C.?On this episode we sit down with Rep. Burgess Owens of Utah's Fourth Congressional District to get his perspective on the education policy debates happening in our nation's capital. This episode is brought to you by Zions Bank, sponsor of the 2024 Sutherland Institute Congressional Series. Show notes:US. Congressman Burgess OwensBoosting Parent Engagement in Public Schools by Strengthening Parent Access - Sut...
2024-09-0340 minDefending IdeasA parent’s perspective on access to what’s happening in the classroomParental engagement has huge benefits for students. But how easy is it for a parent to actually be involved in what his or her children are learning in school?On this episode, we hear from a Utah parent who shares the pros and cons of Utah’s current parent access resources. We also dive into new research from Sutherland Institute.Amy Wilson is a Utah parent whose kids have all gone through the public education system. She’s also the office manager for Sutherland Institute. Amy shares her perspective on how easy – or difficult – it is for pare...
2024-08-2742 min
A Healthy Shift[174] - Sgt SUTHERLAND - Code 2 and OffText me what you thought of the show 😊 Support the show---------------------------- ANNOUNCING "The Shift Workers Collective" https://join.ahealthyshift.com/the-shift-workers-collective Click the link to learn all about it----------------------------- YOU CAN FIND ME AT Website Instagram LinkedIn Shift Work Health and Wellbeing Seminars One2One Coaching _____________________ Disclaimer: Roger Sutherland is not a doctor or...
2024-08-2448 minDefending IdeasIs zoning reform the answer to high housing costs? With Nolan GrayThe cost of housing is a top concern for likely voters in Utah according to Sutherland Institute research. It’s easy for housing affordability to feel like an intractable issue, but one national expert argues that we can solve this policy challenge by reforming local zoning policies.Nic Dunn talks with Nolan Gray, former New York City planner and current senior director of legislation and research for California YIMBY. Nolan shares the argument from his book Arbitrary Lines: How Zoning Broke the American City and How to Fix It, that the solution to the housing crisis facing America’s cit...
2024-08-2049 minDefending IdeasElevating parental engagement in education, with Dr. Rich NyeEducation policy debates usually focus on funding. But what if there's a critical part of a good education system that has a huge impact on outcomes, and too often gets ignored?On this episode Nic Dunn sits down with Dr. Rich Nye, the new senior advisor for education to Utah Gov. Spencer Cox, to discuss why the state is committed to elevating the role parental involvement plays in our education system. Nic and Dr. Nye are joined by Sutherland Education Policy Fellow Christine Cooke Fairbanks who has written extensively about the role of parents in educating their children. T...
2024-08-1346 minDefending IdeasWhy the 2024 election should move Americans toward more support for federalismIf you’re worried about the outcome of the 2024 presidential election, you’re not alone. But what if a solution to this electoral angst is a recommitment to the constitutional principle of federalism? On this episode, host Nic Dunn sits down with national federalism expert Tony Woodlief. Tony is Senior Executive Vice President for State Policy Network, Senior Fellow for its Center for Practical Federalism, and author of I, Citizen: A Blueprint for Reclaiming American Self-Governance. Nic and Tony are joined by Sutherland Institute Constitutional Law and Religious Freedom Fellow Bill Duncan to explore how reducing the size...
2024-08-0653 minDefending IdeasWhat it's like to face safety-net 'benefits cliffs' that can discourage work and opportunityUsually, getting paid more at work is a good thing. But for some people on government assistance, increasing the amount of income they earn can actually make them worse off. On this episode, we talk with someone who has experienced the safety-net benefits cliff to understand how it can affect decisions about work and economic opportunities. Nic Dunn sits down with Marcella Patiño and Josh Nelson of Circles Salt Lake. Marcella is a Circle Leader who has faced benefits cliffs that discouraged her from pursuing work opportunities. Josh is an Ally who volunteers to help participants navigate pove...
2024-07-3034 minDefending IdeasApplying a constitutional lens to election challenges in UtahUtah's primary election was on June 25, but there are still ongoing disputes over the outcomes of two high-profile races. On this episode, we equip you to use a constitutional lens to evaluate any instance in which an election outcome is questioned or even challenged. Host Nic Dunn sits down with Sutherland Institute's Derek Monson to discuss Utah's Republican primary race for governor, which incumbent Gov. Spencer Cox won by roughly 37,000 votes. They discuss whether the ongoing challenges by the Phil Lyman campaign pass constitutional and legal muster. The discussion also dives into Utah's 2nd Congressional primary rac...
2024-07-161h 00A Healthy Shift[158] - Your host on Radio 3AW - Australia Overnight - Talk Back Radio 11/07/2024Text me what you thought of the show 😊Ever wondered how to manage sleep effectively while working night shifts? Join us for an enlightening conversation with Roger Sutherland, a veteran law enforcement officer and shift work coach, who shares invaluable insights on maintaining healthy sleep habits during irregular work hours. We'll hear from Len, a listener with 26 years of experience in Qantas Catering, and Maggie from Adelaide, who brings a light-hearted touch to the discussion. Together, we uncover the broader implications of sleep issues on productivity and health, offering practical advice and personal stories to help you thr...
2024-07-1137 minDefending IdeasAmerica's last great hopeIf you’re frustrated with politics, you’re not alone. But there’s a way to fix America’s broken political culture, and it’s more straightforward than you think.Utah Gov. Spencer Cox said in his 2022 State of the State address that “if America is the last great hope of the world, then Utah is the last great hope of America.” That’s because in many ways, Utah is the best example of how to successfully apply the ideals of America’s founding – coupled with the role of strong civic institutions – to the political and policy challenges of the day.
2024-07-0955 minDefending IdeasSupreme Court's Chevron decision reins in federal bureaucracy in a win for the ConstitutionFederal government agencies will have a little less power thanks to a new ruling from the U.S. Supreme Court. Will this be a good thing for Americans?On this episode, Nic Dunn talks with Deseret News Assistant Managing Editor and reporter Kelsey Dallas and Sutherland Constitutional Law and Religious Freedom Fellow Bill Duncan to break down the court's decision on Loper Bright Enterprises v. Raimondo. The decision overturned a long-standing practice called the Chevron doctrine (wherein courts defer to federal agencies when interpreting federal law).Show notes:What is the Chevron doctrine? Why do...
2024-07-0243 minDefending IdeasPrimary election reforms that can build public trustA question that often comes up in an election year is whether to make any changes to voting and election policy. On this episode we survey different approaches to the primary election process, with a focus on how to improve the voter experience and increase public trust. Host Nic Dunn sits down with R Street Institute’s Matt Germer and Sutherland Institute’s Derek Monson to check in on the civic health of elections in Utah and around the country while discussing possible reforms. Matt is the policy director of the governance program at R Street, and Derek is the...
2024-06-2546 minDefending IdeasWhy the lawsuit challenging Utah's ed choice program is on weak footingA new lawsuit is threatening to take away Utah's education choice program. But is the challenge on solid legal footing?On this episode, we examine the constitutional claims of the Utah Education Association's new lawsuit against the Utah Fits All scholarship program. Two Sutherland Institute scholars – Education Policy Fellow Christine Cooke Fairbanks and Constitutional Law and Religious Freedom Fellow Bill Duncan – join the show to offer a robust defense of the constitutionality and policy merits of Utah Fits All.Host Nic Dunn also talks with a Utah mom of four whose family is among the recipients of this...
2024-06-1841 minA Healthy Shift[147] - Your host on Radio 3AW - Australia Overnight - Talk Back Radio 13/06/2024Text me what you thought of the show 😊Discover the secrets to thriving on the night shift with Roger Sutherland from "A Healthy Shift." We tackle the profound challenges night shift workers face, from disrupted sleep patterns to maintaining overall health. Listen as Chris, a dedicated listener, shares his struggles with a regular sleep schedule, and Roger offers invaluable advice on achieving a balanced rhythm. The conversation underscores the critical importance of addressing sleep issues and adopting a healthy lifestyle for those burning the midnight oil.We dive into the lives of various professionals, from tax...
2024-06-171h 20Defending IdeasThe case for curriculum transparency in public schoolsDo parents have the right to know what their children are learning in school? Public school curriculum transparency has become a hotly debated topic in recent years. But there may actually be a consensus approach that helps make curriculum transparency broadly popular across the political spectrum.Sutherland Education Policy Fellow Christine Cooke Fairbanks returns to the show to dive into the evidence and make an argument for why curriculum transparency is a needed reform today. She tells host Nic Dunn why transparency can actually be beneficial for parents, teachers, and students alike. Show notes:Too l...
2024-06-0434 minDefending IdeasWhat good does religion actually do for society?Is religion's impact on society overall a force for good? Some say no. A recent survey shows that 40% of Americans thought religion’s influence was more negative than positive. On this episode, we explore new research that catalogs how far-reaching the positive impacts of religion are for individuals, families and communities. Sutherland Constitutional Law and Religious Freedom Fellow Bill Duncan returns to the show to discuss his new paper: What Good Does Religion Do? In this new report for Sutherland, Bill outlines the overwhelming evidence showing how huge swaths of the nation’s social services delivery are on...
2024-05-2144 minDefending IdeasWhat the college protesters get wrongCollege campus protests over the war between Israel and Hamas continue to make headlines. Do these protests stand in opposition to American principles?On this episode we discuss the proper role of formative institutions like universities, what the Constitution teaches us about the right way to express political views, and how to assess the recent protests through a civic and constitutional lens. Nic Dunn is joined by AEI Senior Fellow Beth Akers and Sutherland Constitutional Law and Religious Freedom Fellow Bill Duncan. Show notes:Columbia Students Aren’t Protesting. They’re Having a Temper...
2024-05-1439 minDefending IdeasWhat you need to know about election integrityIt should be easy to vote and hard to cheat. This oft-quoted phrase has been articulated as a guiding principle by many elected officials wading into voting and election policy debates in recent years. So why has this issue been so contentious, and what’s the solution? Nic Dunn sits down with Justin Jones, executive director of the Gary R. Herbert Institute for Public Policy at Utah Valley University, and Sutherland’s Derek Monson to discuss the fault lines in the debate over voting and election policy. They equip listeners with an elevated approach to one of the most i...
2024-04-2338 min
Thriving Holistic Practitioner | Grow Your Wellness Practice, Business Organization and MarketingWhat can you expect from the Thriving Holistic Practitioner Podcast AND Meet Your Host Lindsay Sutherland.Welcome to Thriving Holistic Practitioner! This podcast is dedicated to holistic practitioners seeking sustainable growth and peace of mind. If you're ready to scale your practice while eradicating burnout and confusion, join us on a journey to holistic success. Led by Lindsay Sutherland, our expert insights and community support will empower you to thrive in your practice. Explore the Thriving Holistic Practitioner Community for free weekly business trainings with live Q&A. Plus, a special bonus to the first 25 members - A free Profit Acceleration Audit where in one hour I will show you how you can...
2024-04-0813 minDefending IdeasIs America more "Family Unfriendly" today? With Tim CarneyIs it harder to raise kids today than it was in years or decades past? For many current or prospective parents, this question may often be top of mind as they navigate decisions about marriage and family.Tim Carney joins host Nic Dunn on this week's Defending Ideas episode to discuss his new book: Family Unfriendly: How Our Culture Made Raising Kids Much Harder Than It Needs to Be.Tim is a senior fellow at the American Enterprise Institute and a senior columnist for the Washington Examiner. He argues that aspects of modern culture have made r...
2024-03-2647 minDefending IdeasLegislative wins for religious freedom, family policy and more in the 2024 sessionWith Utah's 2024 legislative session now in the rearview mirror, what actually passed, and will it benefit Utahns?Sutherland Institute was involved with legislation impacting issues including religious freedom, family policy, education and elections. On this episode, Nic Dunn sits down with Sutherland's policy experts to profile these issues and discuss the policy impacts of what passed and what failed. Interview Guests:Stan Rasmussen, VP of Government AffairsChristine Cooke Fairbanks, Education Policy FellowBill Duncan, Constitutional Law and Religious Freedom FellowDerek Monson, Chief Growth OfficerShow notes:Small steps to big wins – 5 legislative victories that will...
2024-03-121h 03Defending IdeasCan a conservative vision save education? With Rick HessEducation has become one of the most polarized issues in state and national politics in recent years. The debates over what should be taught to students, and even the overall purpose of education, prompt an important question: What is the right vision for education in America?Rick Hess joins Nic Dunn on this week's episode to discuss his new book, co-authored with Michael McShane: Getting Education Right: A Conservative Vision for Improving Early Childhood, K–12, and College.Rick is a senior fellow and the director of education policy studies for the American Enterprise Institute. He argues th...
2024-03-0553 minDefending IdeasUnderstanding the border crisisWhat is going on at the U.S./Mexico border in Texas? After a wave of national news coverage profiling recent significant increases in border crossings, questions remain about the legal conflict between state and federal authorities over who is actually in charge of border security. On this episode, Deseret News Politics Reporter Brigham Tomco joins host Nic Dunn to give a first-hand account of what's actually happening at the border based on his recent coverage for the Deseret News. Later in the show, Sutherland Constitutional Law and Religious Freedom Fellow Bill Duncan joins to discuss...
2024-02-2754 minDefending IdeasShould Utah keep ranked choice voting as an option for local elections? With Josh DanielsShould municipal governments be allowed to use ranked choice voting for local elections? The Utah State Legislature has recently taken up the question. On this episode we explore how this form of voting works and discuss new Sutherland survey data showing that most likely voters in Utah support keeping the option.Host Nic Dunn is joined by Josh Daniels, a former Utah County Clerk who is currently with Utah Ranked Choice Voting, and Derek Monson, Sutherland's chief growth officer, who has written extensively about ranked choice voting. Show notes:Publications | Ranked Choice Voting Survey...
2024-02-2048 minDefending IdeasFamily relationships are an antidote to America's loneliness epidemicPublic discussions of "the good life" usually center on things like a quality job, decent pay and other benefits that are primarily material. But what if – as a society – we're missing the things that truly impact happiness and human flourishing? Even when we discuss what's been described as America's "loneliness epidemic," too often the importance of human connection and strong families get left out. Guest Dr. Jenet Erickson joins host Nic Dunn to show why human connection through meaningful relationships – like those within a family unit – are generally much more important for a flourishing life than the things that usu...
2023-12-1948 minDefending IdeasUtah voters support the success sequenceNew survey data shows that a majority of likely voters in Utah support the concepts of the success sequence and approve of teaching them in schools. So, when critics still push back against the sequence – education, work, and marriage before kids – as one of the best frameworks for avoiding poverty and living a successful and happy life, what's the best response?Sutherland Visiting Scholar Brad Wilcox returns to the podcast to give a rebuttal to some of the better-known critics of the success sequence. He joins host Nic Dunn to review the latest survey data showing broad bipartisan supp...
2023-12-1247 min
Your Body, Your StoryDelving into Self: Hailey Sutherland on Sexuality and VulnerabilityEmbark on a journey of exploration and vulnerability with me, Hailey Sutherland, as we delve deeply into our authentic selves and the complexities of sexuality and gender identity. Opening up a safe space for storytelling, together we will navigate through personal experiences, societal constructs, and the healing paths from sexual traumas. You're promised a unique insight into my college studies on LGBTQ issues, gender dysphoria, and the empowering transformation of personal traumas into strength. Discover how this podcast offers a sanctuary for open hearts and authentic expressions, fostering deeper connections with each story shared.
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2023-11-2325 minDefending IdeasAntisemitism in America: Rabbi Chaim Zippel on the aftermath of the Hamas attack in IsraelRabbi Chaim Zippel was in Israel with his wife and baby on October 7, 2023 – the day of the Hamas terrorist attack. He joins host Nic Dunn to recount his experience getting his family to safety and react to the recent wave of antisemitism abroad and at home.Sutherland Institute Constitutional Law and Religious Freedom Fellow Bill Duncan also returns to the podcast to apply a religious freedom lens to the instances of antisemitism topping the news in the United States. The conversation reminds listeners of America's founding principles, providing a framework to renew a core principle that is currently th...
2023-11-2146 minDefending IdeasWhy America needs a new welfare reform movementRoughly 37.9 million Americans live in poverty according to the United States Census Bureau's official poverty measure. By any assessment, that's far too many Americans struggling to get by.So a coalition of state-level policy thinktanks called the Alliance for Opportunity is working to bring that number down, starting with its goal of leading 1 million Americans out of poverty in ten years.Alliance for Opportunity Executive Director Rachel Barkley and Senior Fellow Les Ford join Nic Dunn on this episode to profile the work of the coalition, and make the argument for a new national movement of...
2023-11-0749 minDefending IdeasSupreme Court 2024: How to better understand – and defend – the court’s constitutional roleThe U.S. Supreme Court began its new term in October, with several weighty issues already on the docket. Between now and June 2024, the court will review various cases touching on free speech, separation of powers, property rights and more that could be added throughout the term.Sutherland Institute Constitutional Law and Religious Freedom Fellow Bill Duncan returns to the podcast to give us a preview of the cases the court is taking up. He also discusses why some of the recent political attacks on the court are on weak footing – offering listeners a helpful reminder of the co...
2023-10-3142 minDefending IdeasAimee Winder Newton on elevating families as a crucial part of successWe often hear that the best way to prepare the next generation for a successful life is through a quality education. But what about another institution of civil society that might actually play a bigger role in upward mobility and human flourishing?On this episode we profile the recently created Utah Office of Families and show you why the best way to equip children with the tools for a successful life is to elevate the importance of strong, stable and healthy families.Host Nic Dunn sits down with guest Aimee Winder Newton, senior advisor to Utah...
2023-10-1038 minDefending IdeasWant to Improve Education? Stop Looking to CongressIt's common for voters to complain that Congress doesn't do enough on a number of different issues, citing gridlock and political dysfunction. But what about areas where it would actually be better if Congress did less? On this episode, we discuss why education has become such a polarized issue, and why Congress is ill-suited to make real progress on behalf of students. Sutherland Institute Education Policy Fellow Christine Cooke Fairbanks joins the podcast to argue for returning more of these contentious issues – education in particular – to the states. Show notes:How members of Cong...
2023-08-0842 minDefending IdeasWhy the "Utah Family Miracle" Could Be at Risk, and How to Preserve ItUtah has enjoyed a longstanding perch atop various state economic and societal rankings, including job growth, happiness, upward mobility, and more. New research shows how that success is tied to the stability of Utah families, and why the decline in some key indicators of family structure should concern you. Sutherland Institute Visiting Scholar Brad Wilcox joins the podcast to discuss his new report: "The Utah Family Miracle: Five Policy Ideas to Keep Utah Families Strong and Stable."The report - issued jointly with Institute for Family Studies and co-authored by Jenet Erickson and Patrick Brown...
2023-07-2140 min
The Journey to Heal PodcastWes & Crystal Sutherland: Hope for Marital Intimacy Part 2Are you a survivor struggling in your marriage? Especially in the area of physical intimacy?Tune in today for Part 2 of a conversation with our host, Crystal Sutherland, and her husband Wes as they share very openly about their story as a married couple navigating marriage and intimacy in the journey of healing from childhood sexual abuse. This episode is the second part of a two part conversation that Wes and Crystal share to help offer some insight and hope for married couples who have experienced similar trauma in childhood or adulthood.Thank yo...
2023-02-0248 minA Healthy Shift[46] - How can we best support our immune system?Text me what you thought of the show 😊Do you feel like you are always sick?Do you know how to support your immune system?Are these herbs and vitamins you see in the pharmacies any good? In this episode I discuss👉 Can you boost your immune system?👉🏻 Strategies to support and strengthen your immune system👉🏼 The myths dispelled If you enjoyed the podcast please subscribe and give it a rating and review._____________________Shift work can be brutal, but it d...
2022-11-2027 min
The SALT Shaker PodcastWe want more: Diving in to the impact of local taxesIn this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes back Stephanie Gilfeather, Director of Indirect Tax at Expedia Group. They are joined by Sarah McGahan, Managing Director at KPMG’s Washington National Tax Practice SALT Group. Sarah co-authored a recent STRI study entitled Locally Administered Sales and Accommodations Taxes: Do They Comport with Wayfair? The study addresses the compliance challenges faced by businesses subject to locally administered taxes. Sarah provides greater detail on the research, methodology and purpose of the study, and together they explore its impact and the burd...
2022-09-0132 minA Healthy Shift[22] - Are there any benefits of doing shift work?Text me what you thought of the show 😊We all get bogged down in the negative side of shift work.What are the benefits of doing shift work?I discuss👉 How mindset dictates how we feel about shift work👉🏻 Are there any positives to shift work?👉🏼 I list my top 10 benefits of performing shiftwork and their advantages.If you enjoyed the podcast please subscribe and give it a rating and review....
2022-08-2817 minThe SALT Shaker PodcastSetting the stage for state tax overreach – a look into two recent laws In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Associate Jeremy Gove takes a turn in the policy hot seat, and interviews Partner Nikki Dobay about her recent article in Tax Notes State, which analyzes two recently enacted measures – Idaho H.B. 677 and New Hampshire H.B. 1097. Nikki and Jeremy explore the background of each new law, discuss the text of each, and review the impact each of these laws may have. Jeremy’s turn at the surprise nontax question this week is inspired by his recent visit to the International Tennis Hall of...
2022-08-1826 minThe SALT Shaker PodcastScoping out locally administered sales and accommodation taxesIn this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes Stephanie Gilfeather, Director of Indirect Tax at Expedia Group. Together, they discuss the recently released STRI (State Tax Research Institute, an affiliate of COST) study entitled Locally Administered Sales and Accommodations Taxes: Do They Comport with Wayfair? The study addresses the compliance challenges faced by businesses subject to locally administered taxes, and features a forward authored by Nikki and fellow SALT Partner Jeff Friedman. Stephanie and Nikki cover the legal framework and constitutional concerns surrounding locally administered taxes, focusing on...
2022-08-0429 minThe SALT Shaker PodcastInsight into the fall elections with MultiStateIn this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is rejoined by Morgan Scarboro, Senior Director of Tax Policy at MultiState. Morgan reviews what needs to be on your radar for the upcoming fall elections and why there is such a focus on the elections’ outcome. They then get into the weeds of some specific state elections and how the elections may impact state tax legislation. In addition, they cover potential challenges on the state budget side. Nikki’s surprise nontax question this week deals with honeymoons. If you w...
2022-07-2120 minThe SALT Shaker PodcastThe tax press: A look behind the curtain In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes Jéanne Rauch-Zender, Editor in Chief of Tax Notes State. They cover the history of Tax Analysts, the publisher of Tax Notes State, and how it’s functioned as a critical platform in the tax industry for practitioners. Jéanne provides insight into her role, the purpose of the journal, how the advisory board assists with production and drives the conversation in tax. Jéanne then discusses the variety of topics the journal covers and her goal to provide a platfo...
2022-07-1420 minThe SALT Shaker PodcastSinking in to San Francisco tax policiesIn this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay welcomes Chris Wright, Senior Vice President of Advance SF. Before getting into the weeds on San Francisco’s tax landscape, they cover the background of Advance SF and its mission to address issues that impact the ability of businesses and individuals to prosper in the city. Chris provides an overview of San Francisco tax system and how it has progressed over the last decade, including the substantial tax increases that took effect just before the pandemic. They also touch on how r...
2022-06-3025 min
Lead For ClarityIntro to Recession Proof Your BusinessShandel Group has weathered three of these recessions alongside our clients.We narrowed it down to 6 main points that fit nicely into an appropriate acronym STEADY and motto of “Stay STEADY and Thrive."STEADY:Simplify Everything- “Simplify everything so you can have clarity for the journey.” - Shandel Sutherland Run an Organizational Optimization Diagnostic - a fast track to identifying any looming issues in regards to: People, Priorities and Performance. Optimizing is the key outcome of simplifying. Make sure your company is optimized and healthy to weathe...
2022-06-2819 minThe SALT Shaker PodcastPost-Wayfair Challenges & the Need for TIA ReformIn this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay speaks with Brad Scott, Director of Finance of Halstead Bead. Brad has become an advocate for sales tax simplification post Wayfair. Listen as Brad and Nikki discuss the compliance challenges businesses face following Wayfair, as well as Brad’s ongoing advocacy efforts to obtain greater simplification. They also discuss Halstead Bead’s recent Federal court battle in Louisiana, and the work of the FAIR Coalition, which is working to reform the Tax Injunction Act. In light of the upcoming Wayfair hearing, Br...
2022-06-0923 minThe SALT Shaker PodcastIllinois' 2022 legislative session catch up!In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is joined again by Carol Portman, President of the Taxpayers’ Federation of Illinois, for a review of the 2022 Illinois legislative session, which adjourned earlier this year. (You can catch up on their discussion of the 2021 session here!) Carol explains that while there weren’t any large scale tax measures during the 2022 session, there were several smaller tax breaks aimed at individuals and a few other smaller items to have on your radar. She also provides some updates from the state’s Depart...
2022-05-2626 minThe SALT Shaker PodcastA deep dive into the attempt to expand the False Claims ActIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Stephanie Do, Senior Tax Counsel for the Council On State Taxation (COST), for a discussion about two recent proposals to expand the False Claims Acts in Connecticut and New York. As our listeners know, most states have a false claims act that is modeled after the federal False Claims Act, which includes a bar against tax claims. Stephanie provides an overview of False Claims Act presence in the states and the potential for expansion in some states to i...
2022-05-1228 minThe SALT Shaker PodcastWhat’s the skinny on the MTC?In this week’s episode of the SALT Shaker Podcast policy series, our typical format is switched up! Eversheds Sutherland Associate Jeremy Gove tries his hand in the policy space and interviews Partner Nikki Dobay about the latest updates from the MTC. The MTC just held its spring meetings in Albuquerque, New Mexico in April, including the Uniformity Committee meeting on April 20. (You can read some highlights from the meeting in our full legal alert.) Jeremy and Nikki cover the ongoing developments with the MTC’s recently updated statement on PL 86-272, how the statement is b...
2022-05-0521 minThe SALT Shaker PodcastPerspectives on a UK online retail sales tax proposalIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back SALT Partner Charlie Kearns for a lively conversation with Partner Ben Jones, head of the firm’s London Tax Group. Ben provides an update on a recent UK proposal, in which the UK is seeking feedback regarding an online retail sales tax. From there, Charlie and Nikki react to the proposal and provide insights related to the US states, having been there! To top it all off, they discuss Nikki’s latest surprise, nontax question: Have you ever...
2022-04-2125 minThe SALT Shaker PodcastLet’s get caught up on Q1In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Ryan Maness, Director and Counsel of Tax Policy at MultiState, for a discussion of notable, current state tax policy. Before diving into what’s happened in the policy space for Q1 of this year, Ryan shares more about his background and what led him to MultiState. Ryan also shares what’s been on his radar so far this year, including how this being an election year affects state tax policy decisions by legislators. In addition, Ryan and Nikki d...
2022-04-0723 minThe SALT Shaker PodcastTackling the tentacles of local taxesIn this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes fellow podcast emcee and Eversheds Sutherland Partner Nikki Dobay for a discussion of local taxes (aka the meat of the SALT sandwich). They dive into the impact of the Wayfair decision and how that decision has seemingly impacted local taxes, despite the Court not having directly ruled on the issue of local tax nexus. In addition, they discuss the proliferation of new taxes at the local level and a group of localities that has been formed to brainstorm about “new” ways to shore up r...
2022-03-3120 minThe SALT Shaker PodcastA post-Wayfair worldIn this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Scott Peterson, Vice President of U.S. Tax Policy and Government Relations at Avalara, for a discussion on the impact of the Wayfair decision. Scott and Nikki discuss how the tax world has changed since that decision, the unprecedented speed at which the states reacted to Wayfair legislatively, and, finally, what taxpayers need to help ease burdens related to complying in a post-Wayfair world. Nikki’s surprise non-tax question this week involves a discussion of European vacations – are you...
2022-03-2429 minThe SALT Shaker PodcastWhat makes a California resident?In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the ins and outs of California residency with Partner Tim Gustafson. They outline the various tests used in determining residency for California income tax purposes and identify common pitfalls for individuals who are considering a move out of the state. They also discuss recent legislative and initiative personal income tax proposals that have prompted many current residents to contemplate their California residency status. They conclude with Jeremy’s classic question – overrated/underrated? March means one thing – morning to night college basketball, so natur...
2022-03-1736 minThe SALT Shaker PodcastLet’s talk Louisiana: Updates from the Pelican StateIn this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes back fellow SALT Partner Charlie Kearns for a conversation with Luke Morris, Deputy Secretary of the Louisiana Department of Revenue. Together, they discuss Louisiana’s local tax administration situation, including the 2021 efforts at the ballot and recently pre-filed 2022 legislation that seek to address some of these challenges. Nikki’s surprise non-tax question focuses on burritos – are they classified as a sandwich? The Eversheds Sutherland SALT team has been engaged in state tax policy work for years, tr...
2022-03-1126 minThe SALT Shaker PodcastA look into West Coast tax legislation In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay hosts a full house for a West Coast legislative update. Nikki welcomes back Rob Gutierrez, President and CEO of the California Taxpayers Association (CalTax), and Jeff Newgard, Principal and Owner of Peak Policy and also joining the conversation is Tommy Gantz, Director of Governmental Affairs on Tax & Fiscal Policy and Manufacturing from the Association of Washington Business (AWB). Together, they review specific revenue and legislative updates in California, Oregon and Washington, including issues and developments of note that ar...
2022-02-2429 minThe SALT Shaker PodcastWhat’s FAIR? A conversation about the modernization of the Tax Injunction ActOn this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay entertains a full house. She is joined by Annabelle Canning, Partner at Capitol Tax Partners, and Eversheds Sutherland attorneys Maria Todorova and Justin Brown from the firm’s Atlanta office. Justin gets the conversation started with an overview and background of the Tax Injunction Act (TIA) and the need for modernization to provide access to Federal Court for state tax cases that involve a federal question. The group then jumps into a discussion of the FAIR Coalition—the Fair...
2022-02-1031 minThe SALT Shaker PodcastOff to the races: The 2022 state legislative sessions begin In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes fellow SALT Partner Charlie Kearns. Together, they dive into the tax bills coming out of the states as the legislative sessions begin. Charlie and Nikki focus on the trends and proposals that have caught their attention, and opine on what they think might make it across the finish line later this year. Nikki’s surprise non-tax question focuses on an Ohio-superstar—Fiona the Hippo. Specifically, they discuss how they both feel about hippos! The Eversheds Suther...
2022-01-2722 minThe SALT Shaker PodcastReviewing state government revenues with Lucy Dadayan of the Urban InstituteHappy New Year from the SALT Shaker Podcast! In the first episode of 2022 SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Lucy Dadayan, senior research associate with the Urban-Brookings Tax Policy Center at the Urban Institute, where she is leading the State Tax and Economic Review project. Lucy is an expert on state government revenues. And, during their discussion, they discuss where state tax revenues were before the pandemic, what happened during the pandemic, and where the states are coming into 2022. Then, they wrap up with Nikki’s surpr...
2022-01-1222 minThe SALT Shaker PodcastA recap of the top 10 SALT policy issues in 2021In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Doug Lindholm, President and Executive Director of the Council On State Taxation (COST) and Morgan Scarboro, Manager of Tax Policy and Economics at MultiState. Together, they discuss the top SALT policy issues of 2021, and whether they’re here to stay for 2022. The conversation covers a whole host of issues—from digital advertising taxes and the Maryland litigation to state tax revenue cuts to whether there will be a renewed interest in GILTI by the states in 2022. Finally, they conclud...
2021-12-1625 minThe SALT Shaker PodcastBreaking down the Build Back Better Act with the Global Business Alliance In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back guest Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (GBA). Her colleague Alan Pasetsky, Tax Policy Consultant with GBA, also joins the conversation. Together, they delve into the corporate provisions included in the Build Back Better Act as passed by the House on November 19. In particular, they focus on the various changes proposed to 163—specifically changes to subsection (j) and the inclusion of a new subsection, (n). Alan and Meredith then discuss GBA’s position...
2021-12-0226 minThe SALT Shaker PodcastA fireside chat with Jared Walczak of the Tax FoundationIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Jared Walczak, Vice President of State Projects at the Tax Foundation. Jared begins the conversation by providing background on the work of the Tax Foundation, as well as his role within the organization. He then shares his perspective about state tax revenues during the pandemic and beyond. Jared also discusses how the economic situations have informed the organization’s work of the past year and how that is likely to differ from what he expects to focus on...
2021-11-1826 minThe SALT Shaker PodcastCorporate tax disclosures – are they in or out? In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back Jeff Newgard, Principal and Owner of Peak Policy, as well as Stephanie Do, Senior Tax Counsel for the Council On State Taxation (COST). They team up with Nikki to discuss the intricacies of corporate tax disclosures, including recently-introduced ballot initiative 21-23 in Massachusetts. They cover the initiative’s status, concerns associated with it and how it may fare in the future. In addition, Jeff reviews the history of public tax disclosure legislation in Oregon and opines on whether there...
2021-11-0428 minThe SALT Shaker PodcastPart II – state tax policy with Meredith Beeson of the Global Business AllianceIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC. During this conversation, they discuss state tax haven provisions, which seemed to be a dying policy. With Colorado’s recent passage of tax haven legislation earlier this year, however, Nikki and Meredith talk about the history and why these provisions are of concern to the Global Business Alliance as well as the tax polic...
2021-10-2218 minThe SALT Shaker PodcastCatching up with CalTax – part IIIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Rob Gutierrez, President and CEO of the California Taxpayers Association (CalTax) for round two of their discussion. Catch up on part one here. Rob updates Nikki on the final days of California's latest legislative session, including movement on specific legislation, and provides details on legislation that will carry over into the 2022 session. He also provides an update on the recent governor recall, and what impact it may have over the next year to 18 months. He also d...
2021-10-0722 minThe SALT Shaker PodcastMusings from MultiState – tax issues and trends to watchIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Morgan Scarboro, Manager of Tax Policy at MultiState. Morgan delves into the mission of MultiState as well as her work, including the incredible amount of state legislation she reads annually. Additionally, Morgan speaks to the impact of COVID-19 on state revenues and what taxes she sees as the main topic of conversation in the SALT legislative arena in the next 18 months. In addition, she shares her thoughts on what tax themes are going to take off and other issues...
2021-09-2322 minThe SALT Shaker PodcastCatching up with CalTax – part IIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Rob Gutierrez, President and CEO of the California Taxpayers Association (CalTax). Rob provides an overview of CalTax and its mission, and then expands the discussion to California’s latest legislative session and how it was impacted by COVID-19. He and Nikki also discuss legislation that didn’t pass, as well as legislation taxpayers should have on their radar. He then provides further detail on California’s upcoming governor recall. Finally, he takes part in the fun of a surpri...
2021-09-0923 minThe SALT Shaker PodcastA Texas-sized legislative update In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes Dale Craymer, President of the Texas Taxpayers and Research Association (TTARA), as well as Eversheds Sutherland Associate Dennis Jansen for a discussion about all things Texas. Dale provides an overview of TTARA’s work, as well as how Texas’s legislative session was impacted by COVID-19 and the winter storm. Dale, Nikki and Dennis then discuss accomplishments in the most recent legislative session, including important changes to tax protest procedures, marketplace facilitator legislation, and whether any tax policy will be disc...
2021-08-2632 minThe SALT Shaker PodcastDigging deep – a discussion and update on two MTC uniformity projectsIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Helen Hecht, Uniformity Counsel at the Multistate Tax Commission (MTC). Helen and Nikki engage in a robust discussion of two of the MTC’s current uniformity projects that are just getting underway – the Partnership Project and the Sales Tax on Digital Products Project. Helen breaks down why these projects were picked by the Uniformity Committee and talks about what we can expect the working groups to focus on over the next few months and years. Then, Nikki and Helen chat ab...
2021-08-1130 minThe SALT Shaker PodcastMarketplace updateIn this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Michele Borens and Samantha Trencs join Partner Nikki Dobay to discuss all things marketplace. They discuss recent marketplace legislation, other developments and state guidance (or lack thereof) and associated compliance challenges. The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. This series, which is focused on state and local tax policy issues, is hosted by Partner Nikki Dobay, w...
2021-07-2923 minThe SALT Shaker PodcastNews from the Buckeye State: an update on Ohio’s legislative session, budget and moreIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined by Tony Long, Director of Tax and Economic Policy at the Ohio Chamber of Commerce. During their conversation, they cover highlights from Ohio’s latest legislative session, review details of the state's budget and reference tax credits and deductions taxpayers should keep in mind. The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legisl...
2021-07-1522 minThe SALT Shaker PodcastAre declaratory judgments the answer to the question of needed guidance?In this episode of the SALT Shaker Podcast, new host and Eversheds Sutherland Associate Jeremy Gove is joined by colleagues and Eversheds Sutherland Partners Nikki Dobay and Eric Tresh to discuss declaratory judgments as a potential tool to obtain certainty on state tax matters. A recent Alaska Supreme Court decision highlights the limitations of the declaratory judgment, which only are available in limited circumstances. In lieu of declaratory relief, taxpayers can pursue other options as well. Taxpayers can work with Departments of Revenue to expedite judicial review of disputed issues, and legislation to fix the issue may also be...
2021-07-0926 minThe SALT Shaker PodcastOregon Sine Die UpdateIn this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Jeff Newgard, Principal and Owner of Peak Policy, to review tax developments of the recently concluded Oregon legislative session. Their discussion focuses on the corporate activity tax (CAT) technical corrections bill (SB 164), including the intensely followed fiscal year fix, the preferential tax rates pass-through bill that scaled back those benefits (SB 139), and the so-called SALT cap work-around bill (SB 727). Jeff and Nikki also chat about issues taxpayers should keep on their radar during the interim. Then, they get per...
2021-07-0126 minThe SALT Shaker PodcastA look inside the work of the New Mexico Tax Research InstituteRichard Anklam, Executive Director of the New Mexico Tax Research Institute (NMTRI), joins host and Eversheds Sutherland Partner Nikki Dobay on this episode of the SALT Shaker Podcast policy series. Richard and Nikki discuss the work of NMTRI and tax legislation that passed during the recent legislative session. In particular, New Mexico conformity to the MTC’s partnership audit model as well as the passage of cannabis legislation. Next, they revisit the major tax reform of 2019 and its implementation – mandatory combined reporting (while keeping the consolidated election), a move to market sourcing and big changes to the GRT. Then, they...
2021-06-2427 min