In this episode, Paul is joined by Dr. Bart Fischer, Co-Director of the Agricultural and Food Policy Center and a Research Assistant Professor Department of Agricultural Economics, Texas A&M University, to discuss a report his center recently released looking at the proposed changes to the estate tax and capital gains taxes. Materials discussed: Outlaw, J., B. Fischer, H. Bryant, J. Raulston, G. Knapek, and B. Herbst. Economic Impacts of the Sensible Taxation and Equity Promotion Act and the For the 99.5 Percent Act on AFPC’s Representative Farms and Ranches (AFPC Research Report 21-01, 2021). For the 99.5 Percent Act (S.994)  Sensible Taxation and 5 Equity Promotion Act of 2021 If you have questions for Paul contact him at lgoering@umd.edu, tweet him @aglawPaul, on Instagram @aglawPaul, or 301-405-3541.