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Daniel Shaviro

Daniel Shaviro is an academic and author who publishes scholarly work primarily focused on tax law, fiscal policy, and economic inequality. His writings often engage with theoretical and empirical analyses of taxation, including digital services taxes, lifetime income measurement, and social security policy. Shaviro’s work reflects an interest in the intellectual history of tax concepts and critiques of prevailing economic models. He also produces commentary on methodological issues in economics and law, and occasionally shares reflections on his personal experiences through memoir writing. His publications appear in law reviews and specialized tax journals, addressing both policy implications and theoretical frameworks.

20 published works

  1. Start Making Sense

    NYU Tax Policy Colloquium: Michael Love's Tax Policy in a World With Complex Firms: A Pigouvian Approach

    By danielshavirodanshaviro-blogspot-com

    Yesterday’s colloquium paper was Michael Love’s Tax Policy in a World With Complex Firms: A Pigouvian Approach, which is forthcoming in the Virginia Tax Review. It addresses the problem of complex…

  2. Start Making Sense

    I discuss digital services taxes

    By danielshavirodanshaviro-blogspot-com

    I recently discussed digital services taxes in an Econofact group talk, the transcript of which is available at https://econofact.org/wp-content/uploads/2026/11/EF_Chats_Transcript_Webinar_How-Can-the-Government-Raise-Revenues.pdf?utm_source=EconoFact+Subscribers&utm_campaign=e67a1cd1da-Economic+Policies+-Obstfeld+%28podcast%29_COPY_01&utm_medium=email&utm_term=0_ec9f988e33-e67a1cd1da- .

  3. Start Making Sense

    NYU Tax Policy Colloquium: Chye-Ching Huang (plus coauthors), How to AI-Proof the Tax System

    By danielshavirodanshaviro-blogspot-com

    Yesterday’s colloquium paper was by Chye-Ching Huang and seven coauthors (most at the Tax Law Center, and including my colleagues Lily Batchelder and David Kamin). Its title is How to AI-Proof…

  4. Start Making Sense

    NYU Tax Policy Colloquium: Miranda Stewart's "International Tax Law and the Equilibrium Between States and Corporations"

    By danielshavirodanshaviro-blogspot-com

    Yesterday at the NYU Tax Policy Colloquium, we discussed Miranda Stewart’s International Tax Law and the Equilibrium Between States and Corporations. This is an earlier draft than our 2 prior colloquium…

  5. Start Making Sense

    NYU Tax Policy Colloquium: Pecoraro, Moore, and Splinter's "Are Laffer Curves Flat?"

    By danielshavirodanshaviro-blogspot-com

     Yesterday at the NYU Tax Policy Colloquium we hosted Brandon Pecoraro and Rachel Moore, Joint Committee on Taxation economists who are two of the three co-authors (with David Splinter) of Are…

  6. Start Making Sense

    Budgetary effects of giving every adult American citizen $5,000

    By danielshavirodanshaviro-blogspot-com

    Not to take blather too seriously, but ... Suppose that, in early 2027, Congress passed a law saying that each adult American citizen should get a $5,000 check. (Although, I don't…

  7. Start Making Sense

    NYU Tax Policy Colloquium schedule, updated

    By danielshavirodanshaviro-blogspot-com

    Since I'll be blogging about this semester's NYU Tax Policy Colloquium papers, here is an updated schedule for the semester2026 NYU TAX POLICY COLLOQUIUM SPEAKER DATESAll sessions meet on Tuesdays…

  8. Start Making Sense

    NYU Tax Policy Colloquium: Daniel Hemel’s and Adam Kern’s Separation of Bases and the Fiscal Constitution

    By danielshavirodanshaviro-blogspot-com

     Yesterday afternoon, we held the first public session of the 2026 NYU Tax Policy Colloquium, now in its 32ndconsecutive year. The paper we discussed was Daniel Hemel’s and Adam Kern’s Separation…

  9. Start Making Sense

    2026 NYU Tax Policy Colloquium

    By danielshavirodanshaviro-blogspot-com

    Here is the schedule of public sessions at the fall 2026 NYU Tax Policy Colloquium: 2026 NYU TAX POLICY COLLOQUIUM SPEAKER DATESAll sessions meet on Tuesdays from 4:15 to 6:15…

  10. Start Making Sense

    Short comment paper published, responding to Gabriel Zucman's global billionaire minimum tax proposal

    By danielshavirodanshaviro-blogspot-com

    Intertax has just published and posted a new article of mine responding to Gabriel Zucman's global billionaire minimum tax proposal. Available here. Title and citation: Belling the Cat? A Response to…