Start Making Sense

This Friday, October 16, is the date of the fifth (I think) Annual NYU-UCLA Tax Policy Symposium. It will be held at UCLA, and I will be fly...

This past Friday, I attended the Taxation and Citizenship Conference, held at the University of Michigan Law School, and ably organized by R...

On Friday I was at a conference on citizenship and taxation at the University of Michigan Law School. More on this, including my slides, wi...

U.S. international tax policy debate is ramping up for a big fight over the OECD BEPS proposals. There is clearly going to be a lot of schol...

I have felt for a while that statistical measures of aggregate inequality, such as the Gini coefficient, are not very informative because t...

I'm currently teaching a class on U.S. international tax law, which has helped me to reconnect with nitty-gritty details of the existing...

These days virtual publication matters more than actual, so far as readership is concerned. But I'll nonetheless note that the article I...

The Chirelstein memorial session at Columbia was quite nice. Lots of people have great memories of him, with complementary stories, and a ve...

From having seen preliminary revenue estimates of the Donald Trump tax plan, a rough back-of-the-envelope summary might conclude that it wou...

I've joined 23 other law professors, economists, and practitioners in signing this  letter to Congress concerning international tax poli...

This evening, at 6 pm, I will be paying my respects to the great Marvin Chirelstein by attending a memorial service in his honor that will b...

A writer named Julie Schumacher has just won the 2015 Thurber Prize for American Humor by reason of her recent novel, Dear Committee Member...

Sad to hear of Yogi Berra's death, although I admit that I have never gone to the Yogi Berra Museum , despite its being just 12 miles pa...

I have just posted on SSRN a short paper (less than 3,000 words) entitled "The Two Faces of the Single Tax Principle." It's av...

My last post offered a rumination prompted by my teaching a class in Corporate and International Tax Policy. This time around, the sand in ...

One of the two classes that I’m teaching this semester, Corporate and International Tax Policy (the other is Survey of U.S. International T...

I just spent five minutes talking on-air with Boston radio host Barry Armstrong, on a show called The Financial Exchang e on Money Matters R...

James Stewart's article in today's NYT, "Criticized by Trump, Carried Interest Loophole is Vulnerable," notes how Donald ...

Recently, when I had a bit more spare time than I have now, I quite enjoyed reading this article about Jupiter's and Saturn's migra...

An amusing article in Monday’s NYT asks: “When did Jeb Bush become the smarter brother?” It quotes “[e]xperts on the Bush family [as] say[...