Start Making Sense

According to this article , one aspect of the New York Mets' financial problems is that they owe a huge amount of deferred income to for...

This past Tuesday, Amy Monahan presented her paper , "Will Employers Undermine Healthcare Reform By Dumping Sick Employees?" The ...

In principle, I am in great sympathy with the White House's turn towards a stance of treating high-end wealth concentration as an import...

As many people have said, the Romney tax return story is in the end less about him as an individual than about how it shows and dramatizes t...

One thing about cats, if you have a typical human lifespan and your norm is to have 3 cats in the house, you will repeatedly experience thei...

Last night, courtesy of a media organization that got some materials in advance, I was able to spend a short time looking at some of the inf...

Romney appears to be doubling down on his talking point about how Obama and lots of people in the Administration have never had a "job,...

According to Forbes (courtesy of the Tax Prof Blog ), Newt Gingrich's tax return shows that he purported to avoid $50,000 of Medicare p...

I have now posted on SSRN a first draft of my just-completed article, "The Financial Transactions Tax Versus (?) the Financial Activiti...

Every winter - even uncommonly mild ones, such as winter 2012 so far - I keep asking myself: Have we bottomed out yet? When does the average...

A Wall Street Journal article suggests that Romney's use of offshore entities in the Caymans, permits him to avoid the unrelated busines...

He now says that it is 15%. But if that is his opening claim, I would say that the smart money is on an over-under that is considerably lowe...

Yesterday was the first session of the 17th (!) NYU Tax Policy Colloquium. I am doing it with Alan Auerbach again, for the 3-½th time, and w...

Though I was only 10 years old at the time, I well remember my shock, dismay, and disbelief (sorry for the cliched word choice, but those ar...

I have just completed a first draft of a paper, entitled "The Financial Transactions Tax Versus (?) the Financial Activities Tax,"...

"QUESTIONER: Are there no fair questions about the distribution of wealth without it being seen as envy, though? "ROMNEY: I think ...

The film denouncing Mitt Romney's work at Bain Capital, which apparently is playing in South Carolina but is also available here via yo...

I am sitting in Charlotte Airport, en route to Gainesville, Florida and the University of Florida Law School, where I am scheduled to give a...

Just 12 days from now, the 2012 NYU Tax Policy Colloquium will be getting under way. I'll be doing it this year with Alan Auerbach. I...

In today's Times, David Kocieniewski has an article noting how the revival of stock prices has led to a new explosion of executive stoc...