Yesterday, at the colloquium’s second public session of the semester, Rebecca Kysar (who is visiting at NYU) presented the above-titled paper. It reflects, not just her longstanding international tax policy interests, but also her recent stint at the U.S. Treasury Department, where she was deeply involved in the international negotiations over Pillar 2 (the global
Daniel Shaviro
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NYU Tax Policy Colloquium, week 1: Christine Kim's Taxing the Metaverse
On this past Tuesday, the NYU Tax Policy Colloquium had its first “public” session of the year, thus completing the kickoff to our Year 28. Christine Kim was our guest, discussing her paper Taxing the Metaverse.The paper defines the Metaverse as virtual worlds in which there is “economic activity,” defined as consuming, creating, accumulating,…
Susswein et al on tax expenditures
In an article in today’s Tax Notes (here, but it’s behind a paywall), DC tax lawyers Donald Susswein, Kyle Brown, and J. Anthony Coughlan report their “surprising finding that there are billions in deferred corporate and individual capital gains taxes missing from the official tax expenditure budgets.”What they have in mind is realized…
Two new papers on SSRN
I have posted two new papers on SSRN, comprising my new writing so far this year.One is entitled “Time Is, Time Was: Evaluating the Use of the Life Cycle Model as a Fiscal Policy Tool..” It’s available here.The abstract goes something like this:What time periods should we use in tax and other fiscal policy…
SSRN follies
Earlier today, I decided to post on the Social Science Research Network (SSRN) two papers that I have written since the start of the year. Once they’re up, I planned to link them here and make minor efforts to publicize them to potentially interested readers.But one of them has been pulled by SSRN due to…
2023 NYU Tax Policy Colloquium
The 2023 NYU Tax Policy Colloquium will have 6 public sessions, each of them on a Tuesday afternoon from 4:25 to 6:25 pm (and to be followed by a small group dinner). Our speakers will be as follows:September 12: Christine Kim, Cardozo Law SchoolSeptember 26: Rebecca Kysar, Fordham Law School (visiting…
Should Fox News get to deduct the damages it is paying to Dominion?
There has been a bit of (naive?) outrage out there about the fact that Fox News will presumably get to deduct the $787 million of damages that it has agreed to pay Dominion, thus greatly reducing the after-tax cost (and in effect sharing it with US taxpayers, although it is true that on the other…
ChatGPT strikes (out) again
Here is what ChatGPT thinks my novel, Getting It, is about. Not a word of this (attribution of authorship aside) is correct:”Getting It” is a book written by Daniel Shaviro, a tax law professor at NYU School of Law. The book explores the current state of U.S. tax policy and suggests reforms that could…
My "Law, Literature, and Social Science" seminar
I have posted on SSRN a syllabus and the weekly discussion questions for the seminar, “Law, Literature, and Social Science,” that I am now teaching for the second time. Conceptualizing and executing it took a TON of work, and I feel it’s been a successful class both times. Also, I feel that it’s fairly novel,…
Talk on Bonfires of the American Dream, part 2
As I noted in the prior blog post, yesterday, at an NYU Law and Culture Colloquium, I discussed the Great Gatsby chapter from my recent book, Bonfires of the American Dream. That post offered broader background concerning the project; this one will briefly discuss the Gatsby chapter.Again as personal background, I have always liked The …