On Nov 19 (Wednesday), Kathleen Thomas (UNC), will present the draft paper, “Taxing Attention” at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/ @professormctax.bsky.social

On Nov 12 (Wednesday), David Elkins (Netanya) + Mirit Eyal (Alabama) will present the draft paper, "Toward AI Tax Personhood”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

On Nov 5 (Wednesday), Steven Sheffrin (Tulane) will present the draft paper, “Taxpayer Realization and Economic Welfare”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

I have a very bad feeling about this...

On Oct 29 (Wednesday), Susie Morse (Texas) + Shuyi Oei (Duke) + Diane Ring (Boston College) will present the draft paper, "The Origination Clause and the President's Tariffs", at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

Pretty good writeup of the California Billionaire Tax ballot proposal (scripted in part by the usual suspects, i.e. me, @davidgamage.bsky.social and Darien Shanske) that dropped yesterday. sfstandard.com/2025/10/23/c...

I'm really having a hard time understanding Dems against prop 50. I hate it as well, but will vote for it. What's the alternative? Telling yourself later you held on to your ideals as people are loaded into planes to El Salvador? We need democracy to survive in order to be able to fix it.

On Oct 22 (Wednesday), Assaf Harpaz (Georgia), will present the draft paper, “Artificial Intelligence and Taxation’s Goals”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

Not the point, but earlier in the video Vance lies about WIC being shut down (it isn’t). I know we just sort of shrug, but it’s honestly breathtaking how frequently the vice president of these United States lies.

On Oct 15 (Wednesday), Miranda Perry Fleischer (San Diego), will present the draft paper, “Equality of Opportunity and a Universal Child Allowance”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

When this is done every ICE agent who participated in a warrantless arrest must face criminal charges, and a jury of his peers.

On Oct 1 (Wednesday), John R. Brooks (Fordham), will present the draft paper, “Stock Dividends, The Supreme Court, And The Great Crash Of 1929”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/ @fordhamlawnyc.bsky.social

On Sep 24 (Wednesday), Ed Fox (Michigan), Zach Liscow (Yale) and Michael Love (Columbia), will present the draft paper, “Corporate vs. Pass Through Taxation: the Role of Economic Rents and Legibility”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

“Democrats need to let it be known that any and all Trump accomplices who carry out corrupt or illegal actions on his behalf will face accountability later. It’s the only language these authoritarian thugs will ever understand.” newrepublic.com/article/2006...

On Sep 17 (Wednesday), Ellen Aprill (Loyola) will present the draft paper, “Revoking Tax-Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

On Sep 10 (Wednesday), Josh Blank (UCI) and Leigh Osofsky (UNC), will present the draft paper, “Audit Guides and the Administrative State”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/

On Sep 8 (Monday), Zhaoyi Li (Albany) will present the draft paper, “The Fiscal Theory of Corporate Governance”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. @albanylaw.bsky.social 1/

New Bureau of Economic Analysis data: In 2023 US multinationals booked 42% of their foreign profits in the main tax havens After 2 years of unprecedented decline, profit shifting seems to be rising again Back to the lung-run trend that started in 1978?

On Aug 27 (Wednesday), Alex Zhang (Emory) will present his draft paper, “Racial Integration and Tax Exemption”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/ @emorylaw.bsky.social

It seems like there is not enough of a policy response to the existence of self-driving cars, with 57M miles of data, Waymo’s autonomous vehicles experience 85% less serious injuries & 79% less injuries overall than cars with human drivers 2.4 million are injured & 40k killed in US accidents a year

My recent essay linking #judicialrepresentation to the #ruleoflaw is now up on @ssrn.bsky.social (SSRN)!

In a single act, Trump is undoing significant portions of the health coverage gains of the last 60 years.

Karl Frieden’s articles argue that calling for higher state corporate #incometaxes, however, this essay contends that Frieden misunderstands issues like #tax incidence, equity, & the need to combat #taxavoidance. Read: papers.ssrn.com/sol3/papers.... Subscribe: www.ssrn.com/index.cfm/en...

In print now! "Money Moves: Taxing the Wealthy at the State Level" www.californialawreview.org/print/state-...

This is, of course, joint work with @davidgamage.bsky.social and Darien Shanske. Our many thanks to the awesome team @califlrev.bsky.social .

If there is one lesson to draw from the history of fascism in the interwar period in Europe, it is this: Democracy falls if and when mainstream conservatives and centrist/center-right elites decide to make common cause with extremists because they consider the “radical Left” the more acute threat.

There will now be 10,000 new ICE agents & 100,000 new detention beds--and few safeguards protecting people from constitutional violations by the feds. Time for states to pass laws allowing people to sue fed agents. Read about it these "converse-1983" statutes here: papers.ssrn.com/sol3/papers....

Sharing this for no special reason: In July 1933, a New York Times reporter toured Dachau and saw the entire camp "except possibly the disciplinary cells." According to the reporter, "it was an almost idyllic picture of a rest camp," though the inmates were "gloomy" (h/t @monospace.com)

The Nazis also revoked citizenship as a matter of policy.

If we let this oligarchic cycle continue, writes Bob Lord of @ips-dc.org and @patrioticmillionaires.org, America's wealth distribution will increasingly come to resemble that of the world's poorest, least developed, and/or most corrupt nations.

Critics of state wealth tax efforts have things backwards: Tax-avoidance mobility doesn’t make state wealth taxes self-defeating. State wealth taxes can counter tax-avoidance mobility. #inequality @bdgesq.bsky.social @davidgamage.bsky.social www.californialawreview.org/print/state-...

I feel like a functioning media would probably have made a bit more of the side-by-side of a mega-billionaire's $50m+ wedding ceremony happening at the same time Congress is scheming to give him a huge tax cut, and lying about how much that will cost.

You don’t need much imagination to envision how Dems could use this precedent to pass temporarily, then extend permanently, policies that had been off the table (public option, M4A, pick your favorite) More modestly: Temporarily then permanently undo the unprecedented safety net cuts in this bill

I'm shocked to learn that people's decisions on where to work, live, and raise their kids turn on factors other than taxes.* * Not really, because I actually am familiar with tax research.

When democracy challenges their preferred status quo, too many of these folks shamelessly turn to authoritarian tactics to overturn its outcomes. The current climate only emboldens these fascist fools. Those of us who still believe in the promise of democracy must not give up the fight!

Using AI Right Now: A Quick Guide - Ethan Mollick https://www.oneusefulthing.org/p/using-ai-right-now-a-quick-guide (good advice) #AI #models #tips

As long as there is not individual accountability, the options become: a) accept ICE/DHS as is - welcome to the police state b) you try to change the institution, tolerate the transgressors - resistance from inside and deep distrust from outside c) dismantle the institution

Even the most conservative estimates of turnout (4-6 million) make No Kings the largest protest in American history www.thedailybeast.com/data-guru-g-...

Another day, another story of radical Republicans attacking public higher education. Indiana hasn't always been like this, btw. There's a (formerly) superb research university here for them to destroy and they're destroying it as fast as they can. indianapublicmedia.org/news/braun-d...

While in principle we need a federal entity tasked to remove criminals unlawfully residing here, ICE as presently constituted is just a criminal gang. Best to burn it down and start over.

An ETF company, Alpha Architects, is about to launch a product specifically designed so that high-net-worth investors with relatively concentrated portfolios and high unrealized gains can conduct a tax-free 351 transfer into a fully diversified ETF. funds.alphaarchitect.com/wp-content/u...

Want to know more about vacancies in Senate-confirmed positions -- their causes, consequences, legal implications, and policy reforms? I wrote a primer aimed at social scientists and those who who like the social sciences. effectivegov.uchicago.edu/primers/bure...

Thanks @oxhrh.bsky.social for publishing our commentary on the implications of Trump’s executive actions for human trafficking @jdahlstrom765.bsky.social

Also unlike the ACA repeal debate, I am unsure how widely the projected loss of coverage for ~10 million people is known. The ACA debate was clearly healthcare focused. This time, I'm seeing lots of articles referencing the "budget bill," "policy bill," "tax bill," etc. The stakes are less clear.

This is HUGE. For those wondering why due process is essential for EVERYONE. This is why!

To the cartoonist who drew this, well done.