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.