Tuesday, May 04, 2010

First fruit of the end of classes

I am close to finishing a revised version of my article "The Case Against Foreign Tax Credits," and will sub it in for the old one on SSRN when it's ready. I think I've made what I am trying to say a bit clearer this time around. In particular, at times in presenting it I would get objections that struck me as orthogonal to my actual main points, and thus as evidently requiring revision. If the customer is always right, I suppose the same holds (in a limited sense) for readers.

This is the "long" version (now close to 50 pages) that should be coming out next year in the Journal of Legal Analysis. I also have written but not posted a "short" version that I plan for the National Tax Journal (issue containing May 2010 annual conference papers). The short version is not merely more concise, or I would use it for all purposes. Rather, it omits or shortens discussion of some topics that seem more likely to interest lawyers reading the JLA than economists and policymakers reading the NTJ.

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