"Do you understand what Santa's saying here?" Neeson asks the director later when justifying his take.
"He's making a list, naughty, nice, he's detailed. He's single-minded. He's an eye in the sky bringing swift judgement."
"He's also bringing toys to children," the unseen director timidly adds.
"Not the naughty ones," Neeson snarls back.
The Irish actor is promoting his new movie Silence, in which he plays a Catholic priest captured and tortured in Japan. It hits theatres on February 16.
While on The Late Show, Neeson also revealed he would be open to making a fourth movie in the Taken franchise, which has made more than NZ$1.3 billion at the box office.
