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.
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