Sometimes, it's right on front of your eyes ...

 The authors of this piece have failed to apply Occam's Razor in interpreting the central empirical finding.

https://www.aei.org/research-products/report/ai-models-rate-right-think-tanks-lower-in-terms-of-morality-objectivity-and-quality-than-those-on-the-left/?mkt_tok=NDc1LVBCUS05NzEAAAGchMtTUmRXDQROqU8GZXoqTJzY5Xm_qtjwy4zmjGFL9lj4wOIiJtl_bWEJ0T0FTcJMpF1leoF076D4S75xq5tb36Twe-51sKCUv5OkZFrSwvtsk64&fbclid=IwY2xjawMbK1xleHRuA2FlbQIxMQBicmlkETFHeEhKZ1dJU0hpMlNFbjcyAR5ptk54Gxvty419TblyAFOaASEoqA57K6TmNCA5kzu2v9VgFYJw6b5izN_mnw_aem_scPhkd4CmrMePpEOfljTbQ

Forthcoming publications

I have three new articles coming out shortly. The first, in Tax Notes International next Monday (but already available behind a paywall online) is “Digital Services Taxes vs. Pillar 1: Did the U.S. Catch a Break and Not Even Notice?”

The second, forthcoming in the Virginia Tax Review, is “Right Taxpayers, Wrong Taxpayers, Deduction-Selling, and Proxy Taxation.”

The third, forthcoming in a symposium issue of the Loyola of Los Angeles Law Review, is “Couples Neutrality, Marriage Neutrality, and Two-Earner Deductions.”

I haven't put any of them on SSRN as yet, but will do so shortly.