Banking and Finance
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These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...
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These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...
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These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...
Comparative Law
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Tax and other fiscal policy systems inevitably affect patterns of work, marriage, household formation, child-bearing,...
Economics
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These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...
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We argue that a spending tax, as opposed to an income or wage tax, is...
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This is a written version of testimony given to the Joint Economic Committee in November,...
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These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...
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These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...
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These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...
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The most common use of the insights of behavioral economics in the cause of fundamental...
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Welfare economics suggests that the tax system is the appropriate place to effect redistribution from...
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This essay is about the intersection -- or possible intersection -- between the fields of...
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Research has shown that people vary widely in their support or opposition to progressive taxation....
Health Law and Policy
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These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...
Law and Economics
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These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...
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We argue that a spending tax, as opposed to an income or wage tax, is...
PDF
This is a written version of testimony given to the Joint Economic Committee in November,...
PDF
These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...
PDF
These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...
PDF
Tax and other fiscal policy systems inevitably affect patterns of work, marriage, household formation, child-bearing,...
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The most common use of the insights of behavioral economics in the cause of fundamental...
Politics
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This brief article summarizes an argument that the estate tax reform or repeal debate has...
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Ever since Mancur Olson's The Logic Of Collective Action was published in 1965, if not...
Public Law and Legal Theory
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These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...
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This brief article summarizes an argument that the estate tax reform or repeal debate has...
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These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...
PDF
These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...
PDF
These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...
Taxation
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These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...
PDF
We argue that a spending tax, as opposed to an income or wage tax, is...
PDF
This brief article summarizes an argument that the estate tax reform or repeal debate has...
PDF
This is a written version of testimony given to the Joint Economic Committee in November,...
PDF
These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...
PDF
These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...
PDF
These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...
PDF
Tax and other fiscal policy systems inevitably affect patterns of work, marriage, household formation, child-bearing,...
PDF
The most common use of the insights of behavioral economics in the cause of fundamental...
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This brief commentary on David Weisbach’s essay (available on ssrn at http://ssrn.com/abstract=911604) first identifies Weisbach’s...
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The traditional view of tax holds that consumption taxes fail to tax the yield to...
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Hybrid income-consumption taxes seek to tax some but not all savings, the treatment of savings...
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A great deal and possibly all of the mind-numbing complexity of America’s largest and least...
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Three Views of Tax, University of Southern California (2005)
Traditional tax policy has been locked in a seemingly all-or-nothing debate between two apparent extremes,...
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Ever since Mancur Olson's 1965 classic The Logic of Collective Action was published, the dominant...
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Many opponents of big government favor a strategy of "starving the beast," cutting taxes today...
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Thinking About Tax (with Jonathan Baron), University of Southern California (2004)
Behavioral economics and cognitive psychology have demonstrated that people deviate from ideal precepts of rationality...