My article on Henry Simons, which I presented at a Florida State University Law Review symposium a bit over a year ago, has finally officially appeared in print. You can find it here.
The abstract goes something like this: "Surely
just about everyone in the U.S. federal income tax field has heard of Henry
Simons, if only for his famous definition of “personal income.” Few may realize, however, that this proponent
of 'drastic progression' in a broad-based income tax was also a self-described
libertarian who generally denounced government economic regulation and was
arguably the chief architect of the pro-free market law and economics
movement at the University of Chicago. This
article provides a brief intellectual history of Simons’ work, aiming in
particular to explain how and why he combined these seemingly disparate sets of
beliefs, and what we may learn from them today."
I must confess I rather like, and enjoyed writing, this article, although it is not quite history and also, as a friend who prefers some of my other work told me, is not as "analytical" as I sometimes might be. This reflects that it's partly a literary enterprise and character study.