The heading of this post is a great overstatement, but I do indeed find myself working these days on revisions to forthcoming publications rather than new work. I have minor revisions to make (but they can still take a bit of time) both to my tax & accounting article that is forthcoming in the Georgetown Law Journal, and to my forthcoming Urban Institute Press book, "The Corporate Tax: What Is It, and Where Is It Headed?"
David Bradford once said that, if you polish a forthcoming piece to the point of perfection, that proves you have misallocated your time, since the marginal value of the last increments of improvement are surely less than the marginal value you could have created by doing something creative and new. I tend to agree (and impatience pushes me in the same direction), though it is also true that when you publish something, it is Part of Your Permanent Record that will follow you for the rest of your life.
Meanwhile, I will be teaching Tax I at NYU in just over 5 weeks, and gather that I have 98 registered students. Hoping it will be fun for one and all (or at least for the great majority), but certainly not an intimate-sized group.
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Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up
My books and articles
- Bonfires of the American Dream
- Literature and Inequality
- Fixing U.S. International Taxation
- Getting It
- Decoding the U.S. Corporate Tax
- Taxes, Spending, and the U.S. Government's March Toward Bankruptcy
- Do Deficits Matter?
- Making Sense of Social Security Reform
- Who Should Pay for Medicare?
- When Rules Change
- Corporate Tax Shelters in a Global Economy
- Federalism in Taxation: The Case for Greater Uniformity
- My articles on SSRN
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- Like Scottie in Hitchcock's Vertigo
- The bogus tax-spending distinction strikes again
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- Rewrite hell
- Is McCain really the author of the "surge"?
- McCain supports longer gas tax holiday!
- Next stop, Sundance?
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- Semantic disgrace?
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About Me
- Daniel Shaviro
- New York, New York, United States
- I am the Wayne Perry Professor of Taxation at New York University Law School. My research mainly emphasizes tax policy, government transfers, budgetary measures, social insurance, and entitlements reform. My most recent books are (1) Decoding the U.S. Corporate Tax (2009) and (2) Taxes, Spending, and the U.S. Government's March Toward Bankruptcy (2006). My other books include Do Deficits Matter? (1997), When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (2000), Making Sense of Social Security Reform (2000), Who Should Pay for Medicare? (2004), Taxes, Spending, and the U.S. Government's March Towards Bankruptcy (2006), Decoding the U.S. Corporate Tax (2009), and Fixing the U.S. International Tax Rules (forthcoming). I am also the author of a novel, Getting It. I am married with two children (boys aged 24 and 21) as well as three cats. For my wife Pat's quilting blog, see Patwig’s Blog.
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