Start Making Sense

Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up

Tuesday, October 14, 2025

Paper influenced by Alan Auerbach

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The following is the text of some brief remarks that I offered at a conference in Berkeley last Friday honoring Alan Auerbach upon his retir...
3 comments:
Tuesday, August 26, 2025

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

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  The authors of this piece have failed to apply Occam's Razor in interpreting the central empirical finding. https://www.aei.org/resear...
4 comments:
Wednesday, August 20, 2025

Forthcoming publications

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I have three new articles coming out shortly. The first, in Tax Notes International next Monday (but already available behind a paywall onli...
2 comments:
Wednesday, July 16, 2025

New articles, current and near-future

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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 ...
2 comments:
Monday, July 14, 2025

Another five-star Amazon review of my memoir

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This one goes as follows: "Pure gold. Easily the most honest memoir I've ever read: bracingly real, sharply funny, and deeply human...
1 comment:
Sunday, July 06, 2025

Review of my memoir on Amazon

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  Unexpectedly warm and insightful portrait of the Baby Boom Generation . (5 stars) Reviewed in the United States on June 29, 2025 Verified ...
2 comments:
Sunday, June 29, 2025

Zero revenue cost from any and all tax cuts, forever and ever

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I gather that the GOP score of the Senate tax bill DOES show budgetary costs as being lowered by the expiration of new provisions (such as t...
Sunday, June 15, 2025

Paperback version of my memoir is now available

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  The paperback version of my memoir, Now Is Now and Then Is Then, is now available on Amazon for $7.99. Kindle version is $4.99 or free if ...
Monday, June 02, 2025

Memoir now live

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My memoir, "Now Is Now and Then Is Then," has gone live on Kindle for a mere $4.99. 
1 comment:
Saturday, May 31, 2025

Memoir now almost live

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Today I self-published my memoir, Now Is Now and Then Is Then, on Kindle Direct Publishing. Kindle price $4.99, but not available for perhap...
Monday, March 31, 2025

Quandary

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 Over the last few months, I've written a fairly interesting and unique literary work (if I do say so myself). It's a memoir, coveri...
3 comments:
Tuesday, August 27, 2024

2024 NYU Tax Policy Colloquium

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With the start of NYU's fall 2024 semester, I thought I should offer an update here on the public sessions at our 2024 Tax Policy Colloq...
9 comments:
Thursday, August 08, 2024

Chat GPT's progress over the last year and a half

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About 18 months ago (I remember the time because I was visiting at U Va Law School), I briefly got interested in how Chat GPT makes things u...
1 comment:
Thursday, June 20, 2024

Good news and bad news from the Supreme Court's Moore decision

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Today the Supreme Court released its decision in Moore v. United States , upholding the 2017 tax act's mandatory repatriation tax (MRT) ...
4 comments:
Monday, April 01, 2024

Henry Simons and pre-World War libertarianism.

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  I just posted this piece on a libertarian-affiliated U of Chicago website. Based on a 2013 article that I wrote concerning Henry Simons. ...
7 comments:
Friday, March 15, 2024

Is this my big chance?

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  Presented without comment, part of a spam email that I got today, pertaining to a (co-authored) casebook for introductory federal income t...
2 comments:
Saturday, February 03, 2024

Two pop songwriters

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It occurred to me recently that my two favorite pop songwriters of the last 25 years - Fiona Apple and Stephin Merritt (The Magnetic Fields)...
7 comments:
Monday, December 18, 2023

2024 NYU Tax Policy Colloquium

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In a prior post, I had mentioned that the 2024 NYU Tax Policy Colloquium might need to shift to a new time, due to changes in the law school...
8 comments:
Wednesday, November 29, 2023

NYU Tax Policy Colloquium, Edward Fox on banks vs. credit unions and corporate tax incidence

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Yesterday, in the last session of the 2023 NYU Tax Policy Colloquium, Edward Fox co-presented his paper (co-authored by Benjamin Pyle), Who ...
6 comments:
Wednesday, November 15, 2023

NYU Tax Policy Colloquium, Ajay Mehrotra on the lack of a U.S. VAT

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 Yesterday, at our penultimate public session for 2023, we discussed a pair of items  (one already published, and one an early partial draft...
3 comments:
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About Me

Daniel Shaviro
New York, New York, United States
I am the Wayne Perry Professor of Taxation at New York University Law School. My research mainly emphasizes tax policy, government transfers, budgetary measures, social insurance, and entitlements reform. My most recent books are (1) Decoding the U.S. Corporate Tax (2009) and (2) Taxes, Spending, and the U.S. Government's March Toward Bankruptcy (2006). My other books include Do Deficits Matter? (1997), When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (2000), Making Sense of Social Security Reform (2000), Who Should Pay for Medicare? (2004), Taxes, Spending, and the U.S. Government's March Towards Bankruptcy (2006), Decoding the U.S. Corporate Tax (2009), and Fixing the U.S. International Tax Rules (forthcoming). I am also the author of a novel, Getting It. I am married with two children (boys aged 24 and 21) as well as three cats. For my wife Pat's quilting blog, see Patwig’s Blog.
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