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A Way Forward For Tax Law And Economics? A Response To Osofsky's "Frictions, Screening, And Tax Law Design", David Gamage
A Way Forward For Tax Law And Economics? A Response To Osofsky's "Frictions, Screening, And Tax Law Design", David Gamage
Articles by Maurer Faculty
This Essay responds to Leigh Osofsky's, "Who’s Naughty and Who’s Nice? Frictions, Screening, and Tax Law Design." Osofsky’s analysis suggests that tax rules might be designed so as to take account both of heterogeneity in taxpayers’ tax planning proclivities and of taxpayer characteristics relevant for distribution. By designing tax rules so as to create frictions that differentially impose higher costs on those taxpayers who are more successfully circumventing existing taxes we can perhaps reform our tax system so as to better achieve equitable distribution at lower efficiency costs. This Essay argues that Osofsky's analysis is generally correct and that it …
Charles A. Beard & The Columbia School Of Political Economy: Revisiting The Intellectual Roots Of The Beardian Thesis, Ajay K. Mehrotra
Charles A. Beard & The Columbia School Of Political Economy: Revisiting The Intellectual Roots Of The Beardian Thesis, Ajay K. Mehrotra
Articles by Maurer Faculty
A century after it was first published, Charles A. Beard’s An Economic Interpretation of the Constitution remains a significant and controversial part of constitutional scholarship and history. Just as Beard sought to historicize the Founders as they drafted and adopted the Constitution, this article attempts to historicize Beard as he researched and wrote his classic text on the Constitution. Because Beard was both a graduate student and professor at Columbia University before and while he researched and wrote his book, this article explores the particular influence that Columbia University’s institutional and intellectual climate may have had on Beard and the …
Undermining Or Promoting Democratic Government?: An Economic And Empirical Analysis Of The Two Views Of Public Sector Collective Bargaining In American Law, Kenneth G. Dau-Schmidt, Mohammad Khan
Undermining Or Promoting Democratic Government?: An Economic And Empirical Analysis Of The Two Views Of Public Sector Collective Bargaining In American Law, Kenneth G. Dau-Schmidt, Mohammad Khan
Articles by Maurer Faculty
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