Summer research to date

I have just finished a first draft of an article entitled "Taxing Potential Community Members' Foreign Source Income," which I will be presenting at a Citizenship and Taxation Symposium, to be held at the University of Michigan Law School on October 9.  Not quite ready to post it on SSRN, however.

Oddly, it is the same length in pages (46) as my recently posted article on international business taxation, entitled "The Crossroads Versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments."  This one is posted on SSRN, and I will be presenting it in less than two weeks (on June 23) at the 9th Annual Symposium at the Oxford University Centre for Business Taxation.

Next up, I am going to be writing a short piece (supposed to be in the ballpark of 10,000 words) for a forthcoming book that colleagues elsewhere are organizing on the timing of legislation.  I've previously written at length about issues of legal transition, which would be a good fit here, but as those isuess don't currently grab me I'll be writing instead about conceptual problems associated with defining "constant policy" across time.  Most of us would agree that, say, inflation indexing of income tax rate brackets and Social Security benefits increases policy constancy between years, compared to keeping dollar amounts nominally fixed when price levels are changing.  But that's an easy case, and there are plenty of harder ones out there.

After that, I plan to return to my book-in-progress on high-end inequality as viewed through the lens of literature.