Start Making Sense

Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up

Tuesday, August 27, 2024

2024 NYU Tax Policy Colloquium

With the start of NYU's fall 2024 semester, I thought I should offer an update here on the public sessions at our 2024 Tax Policy Colloq...

Thursday, August 08, 2024

Chat GPT's progress over the last year and a half

About 18 months ago (I remember the time because I was visiting at U Va Law School), I briefly got interested in how Chat GPT makes things u...

Thursday, June 20, 2024

Good news and bad news from the Supreme Court's Moore decision

Today the Supreme Court released its decision in Moore v. United States , upholding the 2017 tax act's mandatory repatriation tax (MRT) ...

Monday, April 01, 2024

Henry Simons and pre-World War libertarianism.

I just posted this piece on a libertarian-affiliated U of Chicago website. Based on a 2013 article that I wrote concerning Henry Simons. ...

Friday, March 15, 2024

Is this my big chance?

Presented without comment, part of a spam email that I got today, pertaining to a (co-authored) casebook for introductory federal income t...

Saturday, February 03, 2024

Two pop songwriters

It occurred to me recently that my two favorite pop songwriters of the last 25 years - Fiona Apple and Stephin Merritt (The Magnetic Fields)...

Monday, December 18, 2023

2024 NYU Tax Policy Colloquium

In a prior post, I had mentioned that the 2024 NYU Tax Policy Colloquium might need to shift to a new time, due to changes in the law school...

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About Me

Daniel Shaviro: New York, New York, United States; I am the Wayne Perry Professor of Taxation at New York University Law School. My research mainly emphasizes tax policy, government transfers, budgetary measures, social insurance, and entitlements reform. My most recent books are (1) Decoding the U.S. Corporate Tax (2009) and (2) Taxes, Spending, and the U.S. Government's March Toward Bankruptcy (2006). My other books include Do Deficits Matter? (1997), When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (2000), Making Sense of Social Security Reform (2000), Who Should Pay for Medicare? (2004), Taxes, Spending, and the U.S. Government's March Towards Bankruptcy (2006), Decoding the U.S. Corporate Tax (2009), and Fixing the U.S. International Tax Rules (forthcoming). I am also the author of a novel, Getting It. I am married with two children (boys aged 24 and 21) as well as three cats. For my wife Pat's quilting blog, see Patwig’s Blog.

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