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

Wednesday, October 07, 2026

NYU Tax Policy Colloquium: Miranda Stewart's "International Tax Law and the Equilibrium Between States and Corporations"

Yesterday at the NYU Tax Policy Colloquium, we discussed Miranda Stewart’s International Tax Law and the Equilibrium Between States and Co...

Wednesday, September 23, 2026

NYU Tax Policy Colloquium: Pecoraro, Moore, and Splinter's "Are Laffer Curves Flat?"

Yesterday at the NYU Tax Policy Colloquium we hosted Brandon Pecoraro and Rachel Moore, Joint Committee on Taxation economists who are two...

Thursday, September 10, 2026

Budgetary effects of giving every adult American citizen $5,000

Not to take blather too seriously, but ... Suppose that, in early 2027, Congress passed a law saying that each adult American citizen shoul...

Wednesday, September 09, 2026

NYU Tax Policy Colloquium schedule, updated

Since I'll be blogging about this semester's NYU Tax Policy Colloquium papers, here is an updated schedule for the semester 2026 NYU...

NYU Tax Policy Colloquium: Daniel Hemel’s and Adam Kern’s Separation of Bases and the Fiscal Constitution

Yesterday afternoon, we held the first public session of the 2026 NYU Tax Policy Colloquium, now in its 32 nd consecutive year. The paper ...

Thursday, June 11, 2026

2026 NYU Tax Policy Colloquium

Here is the schedule of public sessions at the fall 2026 NYU Tax Policy Colloquium: 2026 NYU TAX POLICY COLLOQUIUM SPEAKER DATES All session...

Thursday, January 22, 2026

Short comment paper published, responding to Gabriel Zucman's global billionaire minimum tax proposal

Intertax has just published and posted a new article of mine responding to Gabriel Zucman's global billionaire minimum tax proposal. Ava...

Tuesday, October 14, 2025

Paper influenced by Alan Auerbach

The following is the text of some brief remarks that I offered at a conference in Berkeley last Friday honoring Alan Auerbach upon his retir...

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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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