New articles, current and near-future

I had a sabbatical this past spring, and thus haven't been in a classroom since the end of fall 2024. One way I've used the time is in writing.

Leaving aside my memoir (available at https://www.amazon.com/Now-Then-Memoir/dp/B0FD424K9C/ref=sr_1_1?crid=2Z45SW78HPMOI&dib=eyJ2IjoiMSJ9.qDclUhMzvsVrpnD5L2tQq7HGEofxNIvs96-FGLn4dAc._XzxKpdAJk1wDl7ZgmUBu_wZVfq02XFq_YOC_f6Wcao&dib_tag=se&keywords=daniel+shaviro+now+is+now+and+then+is+then&qid=1752697305&sprefix=daniel+shavir%2Caps%2C121&sr=8-1), the first fruits of this activity are now moving towards publication. The Virginia Tax Review will soon be publishing a piece entitled Right Taxpayers, Wrong Taxpayers, Deduction-Selling, and Proxy Taxation. Plus, it is possible that Tax Notes, in the late summer or early fall, will publish a piece that is currently titled Did the United States Catch a Break and Not Even Notice? Assessing the Rise of Digital Services Taxes In Lieu of Pillar 1. Note that, in this article title, the question mark plays a crucial role - I am addressing a possibility, not making a definite assertion. 

Other topics that I've been working on, or will soon, include (1) a kind of mainly twentieth-century intellectual history of debate over the proper uses (or not) of the Haig-Simons income definition, (2) a piece on Social Security that explores the current intellectual and policy relevance of classic works on the subject by Paul Samuelson and Martin Feldstein,* and (3) possibly something about economic concerns that are adjacent to the not very economically (or philosophically) well-grounded notion of international tax nexus.

*I was critical in some respects of Feldstein's Social Security work when it came out, but I suppose that by now it has become "classic." Also, it has virtues as well as defects.

Another five-star Amazon review of my memoir

This one goes as follows: "Pure gold. Easily the most honest memoir I've ever read: bracingly real, sharply funny, and deeply human. Whether or not you're familiar with Dan's immense contributions in law and public policy, this is absolutely worth the read."

I don't know who posted this (since it's first-name only), but a fair inference from reading it would be that we (probably) do know each other.

Review of my memoir on Amazon

 Unexpectedly warm and insightful portrait of the Baby Boom Generation. (5 stars)

Reviewed in the United States on June 29, 2025

Verified Purchase

Who knew that law professors were so funny? This is a warmhearted and introspective series of vignettes that provide an unexpected insight into the life of young professionals from the 1950s to the 1980s. Always entertaining and never boring, even when one might expect it to be. A great read.

Zero revenue cost from any and all tax cuts, forever and ever

I gather that the GOP score of the Senate tax bill DOES show budgetary costs as being lowered by the expiration of new provisions (such as the higher standard deduction) that it would add to the Internal Revenue Code. This blatantly contradicts its use of a "current-policy" baseline for 2017 provisions.

The Senate GOP's refusal to use a current-policy baseline for NEW provisions means that, the day after enactment, they could pass a new law making all of those expiring provisions permanent, and claim a budgetary cost of zero.

But why stop there? From now on, they should simply make ALL new tax breaks that they enact expire in a week. This would create next to zero revenue loss no matter what they were doing. Then, the next day, they could pass a new law making the same provisions permanent, at a zero revenue cost under the current-policy baseline. They could even, under this approach, repeal all U.S. federal taxes, and claim a zero budgetary cost.

Good work, guys.

Paperback version of my memoir is now available

 The paperback version of my memoir, Now Is Now and Then Is Then, is now available on Amazon for $7.99. Kindle version is $4.99 or free if you subscribe to Kindle Unlimited. 

The link is at https://www.amazon.com/Now-Then-Memoir-ebook/dp/B0FBMJSDWY/ref=sr_1_1?crid=25JK9DBVTNMJL&dib=eyJ2IjoiMSJ9.JEwXYEX2OYLM1ZE5IX8ESrHGEofxNIvs96-FGLn4dAc.2EKk8AIrE7yGiyM9j54_0hEcDnuJMVtrOgYZjKiiDJ4&dib_tag=se&keywords=daniel+shaviro+now+is+now+and+then+is+then&qid=1750017020&sprefix=daniel+shaviro%2Caps%2C162&sr=8-1

Memoir now live

My memoir, "Now Is Now and Then Is Then," has gone live on Kindle for a mere $4.99. 

Memoir now almost live

Today I self-published my memoir, Now Is Now and Then Is Then, on Kindle Direct Publishing. Kindle price $4.99, but not available for perhaps another 72 hours. I'll add a print-on-demand paperback option next week; couldn't do so today due to formatting issues.

Quandary

 Over the last few months, I've written a fairly interesting and unique literary work (if I do say so myself). It's a memoir, covering the period from my very first memory through age 29, when I both met my wife and got my first academic teaching job. Tentative title: "Portrait of an Academic as a Young Man."

The distinctive thing about is that it consists entirely of vignettes, which average about 500 words each. There are 114 in all, and the total is just under 58,000 words. I aim at a very rounded self-portrayal - as the cliche goes, warts and all. It focuses broadly on my emotional, social, romantic and intellectual development, culminating in my finding myself, and coming to understand why the path I ultimately chose was right for me. Each vignette places the reader in the room with me, and they generally end with a twist or payoff that brings out the essence of each of the rendered experiences.

The initial feedback that I've gotten from readers is extremely positive. E.g., I have been told that reading it is like having potato chips or chocolate chip cookies on the table – it’s always easy to read just one more vignette, and then the one after that.

Naturally, I would like to publish it. But my initial efforts have been frustrating. The university presses that I've contacted, where they have some idea of who I am, all said that it's not within their scope. And here are a couple of responses from agents to whom I sent it unsolicitedly:

"There is much to enjoy here .... But regardless of my personal feelings, I'm afraid this strikes me as a challenging project for which to find a publisher, your interesting insights notwithstanding. Afraid I'm going to pass here."

And: "You have an interesting idea for a book and there’s a lot to like about your approach. But, in the end, I’m afraid I [won't be able to interest a publisher.]"

I totally understand. These folks are trying to make a living by successfully placing books that will make money. And I suppose it's naive of me to think that literary merit and high readability wouldn't count for more. But still, it's disappointing re. the current state of the publishing world (not to mention, for the book's prospects).

Fingers crossed, as there are still other agents and book publishers to whom I've sent it. But I'm not enormously optimistic. My fallback plan is to self-publish it on Amazon Kindle, a free service that would offer it electronically (at a price of my choosing) andl as a print-on-demand physical book.

I'd love to hear from anyone who is interested in the manuscript or has any thoughts to offer about the project.