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 the Tax System. Since it’s still a work
Start Making Sense
Start Making Sense, published by Daniel Shaviro, focuses on tax law and policy, economic inequality measurement, fiscal progressivity, and intellectual history related to tax concepts such as the Haig-Simons income definition. The blog discusses theoretical and empirical issues in taxation, including digital services taxes, social security policy, and the application of economic models to fiscal policy. It also covers debates on tax policy design, deduction mechanisms, and international tax nexus concerns. The content reflects scholarly analysis and commentary on current and historical tax law topics, often engaging with economic theory and policy implications.
Blog Authors
Latest from Start Making Sense
NYU Tax Policy Colloquium: Miranda Stewart's "International Tax Law and the Equilibrium Between States and Corporations"
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 papers this semester, so the full direction that…
NYU Tax Policy Colloquium: Pecoraro, Moore, and Splinter's "Are Laffer Curves Flat?"
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 Laffer Curves Flat?, an empirical paper that deserves…
Budgetary effects of giving every adult American citizen $5,000
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 mean to presume here that the Trump Administration believes that…
NYU Tax Policy Colloquium schedule, updated
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 from 4:15 to 6:15 pm in Furman 216…
NYU Tax Policy Colloquium: Daniel Hemel’s and Adam Kern’s Separation of Bases and the Fiscal Constitution
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 of Bases and the Fiscal Constitution, which is…
2026 NYU Tax Policy Colloquium
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 pm in Furman 216 at NYU Law School, and…
Short comment paper published, responding to Gabriel Zucman's global billionaire minimum tax proposal
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 Gabriel Zucman’s Billionaire Minimum Tax Proposal, 54…
Paper influenced by Alan Auerbach
The following is the text of some brief remarks that I offered at a conference in Berkeley last Friday honoring Alan Auerbach upon his retirement. Guidelines for these remarks suggested that one discuss recent work of one’s own that reflected…
Sometimes, it's right on front of your eyes …
The authors of this piece have failed to apply Occam’s Razor in interpreting the central empirical finding.https://www.aei.org/research-products/report/ai-models-rate-right-think-tanks-lower-in-terms-of-morality-objectivity-and-quality-than-those-on-the-left/?mkt_tok=NDc1LVBCUS05NzEAAAGchMtTUmRXDQROqU8GZXoqTJzY5Xm_qtjwy4zmjGFL9lj4wOIiJtl_bWEJ0T0FTcJMpF1leoF076D4S75xq5tb36Twe-51sKCUv5OkZFrSwvtsk64&fbclid=IwY2xjawMbK1xleHRuA2FlbQIxMQBicmlkETFHeEhKZ1dJU0hpMlNFbjcyAR5ptk54Gxvty419TblyAFOaASEoqA57K6TmNCA5kzu2v9VgFYJw6b5izN_mnw_aem_scPhkd4CmrMePpEOfljTbQ