As noted in a prior post, last Friday I was at UCLA Law School, attending the Third Annual NYU-UCLA Tax Policy Conference. My mission (I had decided to accept it) was to offer comments on Larry Zelenak's paper, "Mitt Romney, the 47 Percent, and the Future of the Mass Income Tax."
Larry's paper will be forthcoming at some point in the Tax Law Review, which will have an issue devoted to the 4 papers that were presented at this conference. My comments will probably appear as well, in the form of a very short commentary paper. But here is a PDF version of PPT slides that I used as lecture notes (without projecting them) for my brief commentary at the session.