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https://danshaviro.blogspot.com/2016/03/jealousy-among-cats-cant-have-that.html Start Making Sense: Jealousy among cats ... can't have that Cats are too individualistic to think in terms of jealousy or envy. Only social species (people, dogs, etc.) that live in groups have the... start making sense jealousy among cats https://danshaviro.blogspot.com/2020/05/my-paper-on-minimum-taxes.html Start Making Sense: My paper on minimum taxes I've finally posted on SSRN my paper on minimum taxes of various kinds. Its specific title is: What Are Minimum Taxes, and Why Might One Fav... start making sense my paper minimum taxes https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1622066975199 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2020/09/new-jotwell-post-on-boushey-et-al.html Start Making Sense: New Jotwell post on Boushey et al, Recession-Ready For a while I've been publishing annual very short pieces in Tax Jotwell, aka "The Journal of Things We Like (Lots)," which is a forum for ... start making sense post on https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1520081674151 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2017/12/the-passthrough-rules-versus.html?showComment=1610719807877 Start Making Sense: The passthrough rules versus consumption taxation My last two blogposts addressed the incoherence of the passthrough rules, and their having no discernible underlying policy rationale (even ... start making sense passthrough rules versus consumption https://danshaviro.blogspot.com/2013/01/as-johny-rotten-would-say-there-is-no.html Start Making Sense: As Johny Rotten would say: "There is no reason why" Try to make sense of Paul Ryan's colloquy with Ezra Klein regarding why, although he considers a disastrous U.S. debt crisis inevitable unl... start making sense https://danshaviro.blogspot.com/2012/07/2010-romney-tax-return-story.html?showComment=1342805295808 Start Making Sense: 2010 Romney tax return story Interesting story today by Ryan Grim and Zach Carter at the Huffington Post. They report that, in 2010, "Mitt Romney saved himself hundred... start making sense tax return romney story https://danshaviro.blogspot.com/2013/01/first-2013-meeting-of-nyu-tax-policy.html Start Making Sense: First 2013 meeting of the NYU Tax Policy Colloquium Yesterday we had our first session of the 2013 NYU Tax Policy Colloquium , which is now in its 18th (!!) year. The paper was David Kamin '... start making sense https://danshaviro.blogspot.com/2005/03/first-do-no-harm.html?showComment=1153483920000 Start Making Sense: First, do no harm It's good to see Congress keeping so busy working on the critical issues of our day. Having completed the baseball steroid hearings yesterd... start making sense first harm https://danshaviro.blogspot.com/2005/01/social-security-reform-is-dead-long.html?showComment=1152942000000 Start Making Sense: Social Security reform is dead; long live Social Security reform Anyone who hasn't yet seen Ways and Means Chairman Thomas's comments on Social Security ought to check them out immediately. Obviously, th... start making sense social security reform dead long https://danshaviro.blogspot.com/2008/04/forthcoming-testimony.html Start Making Sense: Forthcoming testimony I've been invited to testify before the Senate Finance Committee on April 15, from 10 am to noon, regarding tax reform basics. More details... start making sense forthcoming testimony https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1622298510918 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://psych.ubc.ca/news/steven-heine-qa/ Start Making Sense: Author Q&A with Dr. Steven Heine - UBC Department of Psychology Mar 5, 2025 - In Start Making Sense, psychologist Dr. Steven J. Heine shows us how to overcome our angst and live life with purpose. start making sense https://danshaviro.blogspot.com/2007/05/major-landmark.html Start Making Sense: Major landmark Tomorrow I turn, ahem, 50 years old. This is a pretty big landmark, reached by most individuals no more than once. It's strange to have be... start making sense major landmark https://danshaviro.blogspot.com/2017/12/new-dbcft-slides-from-munich.html Start Making Sense: New DBCFT slides from Munich I just got back earlier today from Munich, where I attended an interdisciplinary conference at the Max Planck Institute for Tax Law and Publ... start making sense new slides munich https://danshaviro.blogspot.com/2005/09/budgetary-impact-of-katrina.html?showComment=1138729740000 Start Making Sense: Budgetary impact of Katrina I believe it's been estimated that Katrina will increase the annual federal budget deficit by $100 billion. I'm not sure if this is purely ... start making sense budgetary impact katrina https://danshaviro.blogspot.com/2006/06/public-service-message.html?showComment=1160696940000 Start Making Sense: Public service message I thought I had seen a lot of different scams from incoming e-mail, but here is apparently a new one. Last Friday I got a message from "Inte... start making sense public service message https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1612481139417 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2018/07/i-think-nyts-article-title-says-it-all.html?showComment=1533217181713 Start Making Sense: I think the NYT's article title says it all Today in the NYT, an article entitled " Trump Administration Mulls a Unilateral Tax Cut for the Rich " discusses the latest tax and budgetar... start making sense https://danshaviro.blogspot.com/2018/03/gilti-versus-filthi.html?showComment=1588502868865 Start Making Sense: GILTI versus FILTHI I am currently rushing to complete a particular section of the article I'm in the middle of writing on the new international tax rules from ... start making sense gilti versus https://danshaviro.blogspot.com/2005/04/how-real-is-social-security-trust-fund.html?showComment=1139499540000 Start Making Sense: How "real" is the Social Security Trust Fund? Debate is raging these days about how we should think about the Social Security Trust Fund. What matters, of course, is not how we think ab... start making sense the social security trust real https://danshaviro.blogspot.com/2018/01/tax-policy-colloquium-week-3-andrew.html?showComment=1519714989881 Start Making Sense: Tax policy colloquium, week 3: Andrew Hayashi's "Countercyclical Tax Bases" Yesterday at the colloquium, Andrew Hayashi presented an early draft of an interesting project that brings together two recently burgeoning ... start making sense https://danshaviro.blogspot.com/2005/07/marginal-tax-rates-for-poor-people.html?showComment=1153645260000 Start Making Sense: Marginal tax rates for poor people Today I was in Washington, commenting on an excellent paper by Stephen Holt that - well, why go through it myself when Vic Fleischer has liv... start making sense marginal tax rates poor people https://danshaviro.blogspot.com/2008/09/campaign-budget-update-from-tax-policy.html Start Making Sense: Campaign / budget update from the Tax Policy Center According to the widely respected Tax Policy Center, analyzing the candidates' campaign platforms: "The simple bottom line: under Senator Ob... start making sense budget update from the tax policy campaign https://danshaviro.blogspot.com/2018/03/gilti-versus-filthi.html?showComment=1526984066482 Start Making Sense: GILTI versus FILTHI I am currently rushing to complete a particular section of the article I'm in the middle of writing on the new international tax rules from ... start making sense gilti versus https://danshaviro.blogspot.com/2005/04/how-real-is-social-security-trust-fund.html?showComment=1171555740000 Start Making Sense: How "real" is the Social Security Trust Fund? Debate is raging these days about how we should think about the Social Security Trust Fund. What matters, of course, is not how we think ab... start making sense the social security trust real https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1623349463077 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2017/12/the-passthrough-rules-versus.html?showComment=1529345034519 Start Making Sense: The passthrough rules versus consumption taxation My last two blogposts addressed the incoherence of the passthrough rules, and their having no discernible underlying policy rationale (even ... start making sense passthrough rules versus consumption https://danshaviro.blogspot.com/2020/04/a-coupla-pictures.html?showComment=1630685207353 Start Making Sense: A coupla pictures Just to lighten the mood, here are a coupla pictures. The first is me doing some writing yesterday. I have a new project that's going well a... start making sense pictures https://danshaviro.blogspot.com/2006/07/deciding-not-to-enforce-estate-tax.html Start Making Sense: Deciding not to enforce the estate tax A recent New York Times article noted that the Bush Administration has decided to gut estate tax enforcement by having the IRS fire 45% of i... start making sense the estate deciding enforce tax https://danshaviro.blogspot.com/2020/05/conference-on-income-shifting-oecd.html Start Making Sense: Conference on income-shifting & the OECD - Thursday morning, 5/21/20 I've been remiss in not flogging this earlier - focusing on my current writing project - but tomorrow morning I'll be participating in a ver... start making sense https://danshaviro.blogspot.com/2004/11/follow-up-on-cliched-writing-and.html?showComment=1137055680000 Start Making Sense: Follow-up on cliched writing, and a Reader Contest! Sorry to keep flogging poor Tom Perrotta, but we have a winner for cliched and stereotyped writing in "Little Children." From page 190, des... start making sense follow up https://danshaviro.blogspot.com/2008/09/ Start Making Sense: September 2008 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense september https://danshaviro.blogspot.com/2005/09/two-musical-recommendations-out-of.html Start Making Sense: Two musical recommendations out of left field for the likeminded The first is John Cale, "The Island Years," a compilation of 3 early to mid-70s albums. Much more conventional rock'n'roll than Cale's work... out of left field start making sense https://danshaviro.blogspot.com/2020/04/a-coupla-pictures.html?showComment=1698751453731 Start Making Sense: A coupla pictures Just to lighten the mood, here are a coupla pictures. The first is me doing some writing yesterday. I have a new project that's going well a... start making sense pictures https://danshaviro.blogspot.com/2004/11/follow-up-on-cliched-writing-and.html?showComment=1151655000001 Start Making Sense: Follow-up on cliched writing, and a Reader Contest! Sorry to keep flogging poor Tom Perrotta, but we have a winner for cliched and stereotyped writing in "Little Children." From page 190, des... start making sense follow up https://danshaviro.blogspot.com/2005/03/requiem-for-social-security-reform.html?showComment=1131001320000 Start Making Sense: Requiem for Social Security reform?? David Brooks , playing his I'm-thoughtful-and-above-the-fray card rather than his partisan card now that the election season has passed, wor... start making sense social security requiem reform https://danshaviro.blogspot.com/2017/12/the-passthrough-rules-versus.html?showComment=1525121621821 Start Making Sense: The passthrough rules versus consumption taxation My last two blogposts addressed the incoherence of the passthrough rules, and their having no discernible underlying policy rationale (even ... start making sense passthrough rules versus consumption https://danshaviro.blogspot.com/2018/03/cat-update.html Start Making Sense: Cat update A reader recently asked me: Why no cat updates lately? I suppose the point is well-taken, given that the Internet's chief virtue, limiting o... start making sense cat update https://danshaviro.blogspot.com/2015/12/foreign-tax-credits-to-rescue.html Start Making Sense: Foreign tax credits to the rescue? Michael Graetz had an op-ed in Friday's Wall Street Journal decrying, on due process of law grounds, recent European Commission challenges... start making sense foreign tax credits to the rescue https://danshaviro.blogspot.com/2018/07/locker-room-talk.html?showComment=1646814400797 Start Making Sense: Locker room talk In the health club locker room yesterday, a couple of folks nearby were talking about their jobs, which for the young NYC crowd that mainly ... start making sense locker room talk https://danshaviro.blogspot.com/2015/02/ Start Making Sense: February 2015 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense february https://danshaviro.blogspot.com/2012/07/speak-of-wasteful-government-spending.html Start Making Sense: Speak of wasteful government spending ... According to this GAO report , last year's delay in raising the Federal debt limit, by reason of Congressional brinkmanship, "led to an incr... start making sense speak wasteful government spending https://danshaviro.blogspot.com/2005/01/social-security-reform-is-dead-long.html?showComment=1141743300000 Start Making Sense: Social Security reform is dead; long live Social Security reform Anyone who hasn't yet seen Ways and Means Chairman Thomas's comments on Social Security ought to check them out immediately. Obviously, th... start making sense social security reform dead long https://danshaviro.blogspot.com/2006/11/ Start Making Sense: November 2006 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense november https://danshaviro.blogspot.com/2015/10/cmon-lets-not-be-obtuse.html Start Making Sense: C'mon, let's not be obtuse Suppose I went with a friend to a restaurant that had bad food, and that also was way too loud, so we couldn't hear each other speak. Then... start making sense c mon let obtuse https://danshaviro.blogspot.com/2005/09/bush-administrations-priorities.html Start Making Sense: The Bush Administration's priorities From today's Salon : "From all across the nation, local fire departments have sent firefighters -- many of them trained in emergency medicin... start making sense the bush administration priorities https://danshaviro.blogspot.com/2017/12/the-passthrough-rules-versus.html?showComment=1528434039961 Start Making Sense: The passthrough rules versus consumption taxation My last two blogposts addressed the incoherence of the passthrough rules, and their having no discernible underlying policy rationale (even ... start making sense passthrough rules versus consumption https://danshaviro.blogspot.com/2005/04/how-real-is-social-security-trust-fund.html?showComment=1151990220000 Start Making Sense: How "real" is the Social Security Trust Fund? Debate is raging these days about how we should think about the Social Security Trust Fund. What matters, of course, is not how we think ab... start making sense the social security trust real https://danshaviro.blogspot.com/2005/09/budgetary-impact-of-katrina.html?showComment=1156725480000 Start Making Sense: Budgetary impact of Katrina I believe it's been estimated that Katrina will increase the annual federal budget deficit by $100 billion. I'm not sure if this is purely ... start making sense budgetary impact katrina https://danshaviro.blogspot.com/2009/02/sad-news.html Start Making Sense: Sad news This made me quite sad. I didn't know him personally, and never bought one of his fabled peelers, but he was a riotous and delightful pres... start making sense sad news https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1512785244033 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2005/03/first-do-no-harm.html?showComment=1141350840000 Start Making Sense: First, do no harm It's good to see Congress keeping so busy working on the critical issues of our day. Having completed the baseball steroid hearings yesterd... start making sense first harm https://danshaviro.blogspot.com/2020/04/a-coupla-pictures.html?showComment=1646650021408 Start Making Sense: A coupla pictures Just to lighten the mood, here are a coupla pictures. The first is me doing some writing yesterday. I have a new project that's going well a... start making sense pictures https://danshaviro.blogspot.com/2008/04/drinking-kool-aid.html?showComment=1613689046443 Start Making Sense: Drinking the kool-aid The McCain campaign has been arguing that their proposal to allow companies to expense equipment purchases in the first year of use would co... start making sense drinking kool aid https://danshaviro.blogspot.com/2006/07/bushs-next-veto.html Start Making Sense: Bush's next veto? The New York Times has just posted an article entitled "Scientists Plan to Rebuild Neanderthal Genome." I especially liked the last paragra... start making sense bush next veto https://danshaviro.blogspot.com/2018/07/dr-seusss-lorax.html Start Making Sense: Dr. Seuss's The Lorax Having had young children, although they are grown now, I spent some years extensively reading out loud the greater part of Dr. Seuss's oeuv... start making sense dr seuss lorax https://danshaviro.blogspot.com/2006/07/my-article-welfare-cash-grants-and.html Start Making Sense: My article "Welfare, Cash Grants, and Marginal Rates" Not sure if I've posted some other link for this in the past, but this is a forthcoming article of mine, the abstract for which is as follo... start making sense my article https://danshaviro.blogspot.com/2012/01/financial-sector-taxation.html Start Making Sense: Financial sector taxation I have just completed a first draft of a paper, entitled "The Financial Transactions Tax Versus (?) the Financial Activities Tax," that I wi... start making sense financial sector taxation https://danshaviro.blogspot.com/2005/01/social-security-reform-is-dead-long.html Start Making Sense: Social Security reform is dead; long live Social Security reform Anyone who hasn't yet seen Ways and Means Chairman Thomas's comments on Social Security ought to check them out immediately. Obviously, th... start making sense social security reform dead long https://danshaviro.blogspot.com/2014/02/ Start Making Sense: February 2014 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense february https://danshaviro.blogspot.com/2008/08/guiltier-pleasures.html?showComment=1218740280000 Start Making Sense: Guiltier pleasures OK, I admit it. I have been watching and enjoying Project Runway lately. It's especially helpful when I need to get through a bunch of exe... start making sense pleasures https://danshaviro.blogspot.com/2017/12/the-passthrough-rules-versus.html Start Making Sense: The passthrough rules versus consumption taxation My last two blogposts addressed the incoherence of the passthrough rules, and their having no discernible underlying policy rationale (even ... start making sense passthrough rules versus consumption https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1750326122026 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2015/03/tax-policy-colloquium-week-6-ruth.html?showComment=1653032620066 Start Making Sense: Tax Policy Colloquium, week 6: Ruth Mason's "Citizenship Taxation" Yesterday at the colloquium, Ruth Mason discussed her paper, Citizenship Taxation. I enjoyed reading it enough to conclude that I may want... start making sense https://danshaviro.blogspot.com/2014/06/ Start Making Sense: June 2014 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense june https://danshaviro.blogspot.com/2020/04/a-coupla-pictures.html?showComment=1692080050971 Start Making Sense: A coupla pictures Just to lighten the mood, here are a coupla pictures. The first is me doing some writing yesterday. I have a new project that's going well a... start making sense pictures https://danshaviro.blogspot.com/2007/07/ Start Making Sense: July 2007 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense july https://danshaviro.blogspot.com/2011/04/shaggy-dog-story-decoded.html Start Making Sense: Shaggy dog story decoded I recently gave a few listens to the unreleased "New York Sessions" version of Dylan's well-known 1975 album, Blood on the Tracks. It's kin... start making sense shaggy dog story decoded https://danshaviro.blogspot.com/2020/05/my-follow-up-book-in-progress-to.html Start Making Sense: My follow-up book-in-progress to Literature and Inequality In my prior post , I promised a follow-up to how my plans for a sequel to Literature and Inequality have developed. Literature and Inequa... start making sense https://danshaviro.blogspot.com/2018/03/new-publication.html?showComment=1602185170845 Start Making Sense: New publication My paper "Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax" has now officially been published online, in the Bulletin ... start making sense new publication https://danshaviro.blogspot.com/2018/03/back-after-brief-hiatus.html?showComment=1576345526857 Start Making Sense: Back after a brief hiatus SSRN briefly took down my article on passthroughs due to a snafu, but it's now back up . start making sense back brief hiatus https://danshaviro.blogspot.com/2007/03/another-musical-note.html Start Making Sense: Another musical note Raves keep appearing everywhere I turn for the new Arcade Fire album, which made both the NY Times Magazine and the front page of its Sunday... start making sense another musical note https://danshaviro.blogspot.com/2008/04/drinking-kool-aid.html?showComment=1589538215132 Start Making Sense: Drinking the kool-aid The McCain campaign has been arguing that their proposal to allow companies to expense equipment purchases in the first year of use would co... start making sense drinking kool aid https://danshaviro.blogspot.com/2020/05/book-event-now-scheduled-for-fall.html?showComment=1602035570722 Start Making Sense: Book event now scheduled for the fall It's still a ways off, but it looks like we'll be having a Zoom book event at NYU Law School on Literature and Inequality , on Thursday, Oct... start making sense book event now for the scheduled fall https://danshaviro.blogspot.com/2020/04/a-coupla-pictures.html?showComment=1704486063531 Start Making Sense: A coupla pictures Just to lighten the mood, here are a coupla pictures. The first is me doing some writing yesterday. I have a new project that's going well a... start making sense pictures https://danshaviro.blogspot.com/2024/02/ Start Making Sense: February 2024 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense february https://danshaviro.blogspot.com/2008/02/academic-wars-in-corporate-tax-reform.html Start Making Sense: Academic wars in corporate tax reform In this week's Tax Notes, Al Warren of the Harvard Law School has an article critiquing Ed Kleinbard's "business enterprise income tax" (BEI... start making sense corporate tax academic wars reform https://danshaviro.blogspot.com/2021/04/ Start Making Sense: April 2021 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense april https://danshaviro.blogspot.com/2005/04/change-of-pace.html?showComment=1113444300000 Start Making Sense: Change of pace I'm getting sick of seeing my previous blog as the most recent entry, as on soberer reflection it does sound a bit over the top. That's not... start making sense change pace https://danshaviro.blogspot.com/2012/07/ Start Making Sense: July 2012 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense july https://danshaviro.blogspot.com/2012/07/2010-romney-tax-return-story.html?showComment=1342805506391 Start Making Sense: 2010 Romney tax return story Interesting story today by Ryan Grim and Zach Carter at the Huffington Post. They report that, in 2010, "Mitt Romney saved himself hundred... start making sense tax return romney story https://danshaviro.blogspot.com/2005/07/new-london-takings-case.html Start Making Sense: New London takings case There has been much comment lately among bloggers and others about the recent Supreme Court takings decision in Kelo v. City of New London, ... start making sense new london takings case https://danshaviro.blogspot.com/2020/05/small-musical-note.html Start Making Sense: Small musical note Two old albums that I have been quite enjoying recently are the Zombies' Odessey and Oracle (1968) and XTC's Apple Venus, Vol. 1 (1999). Bot... start making sense small musical note https://danshaviro.blogspot.com/2005/07/bad-but-not-self-contradictory.html Start Making Sense: Bad, but not self-contradictory Although I consider Social Security a key part of my beat here, I initially didn't comment on the DeMint proposal to revive Bush's private a... start making sense bad self contradictory https://danshaviro.blogspot.com/2020/04/a-coupla-pictures.html?showComment=1652394937979 Start Making Sense: A coupla pictures Just to lighten the mood, here are a coupla pictures. The first is me doing some writing yesterday. I have a new project that's going well a... start making sense pictures https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1770204102752 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2009/08/healthcare-reform.html?showComment=1250786670909 Start Making Sense: Healthcare reform The current debate's lack of coherent content has been quite startling, and indeed dismaying insofar as one naively hoped for better. I gene... start making sense healthcare reform https://danshaviro.blogspot.com/2011/04/more-on-ryan-plan.html Start Making Sense: More on the Ryan plan While I don't want to get too deep into the name-calling and finger-pointing part of the biz, I will say it's pretty shocking that Ryan publ... start making sense more on ryan plan https://danshaviro.blogspot.com/2018/02/per-article-in-todays-new-york-times.html Start Making Sense: Art by our extinct cousins? Per an article in today's New York Times, this may have been australopithecine art, depicting a face. (The pebble seems to have been transp... start making sense extinct cousins https://danshaviro.blogspot.com/2019/02/ Start Making Sense: February 2019 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense february https://danshaviro.blogspot.com/2006/01/ Start Making Sense: January 2006 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense january https://danshaviro.blogspot.com/2018/03/gilti-versus-filthi.html?showComment=1529919557604 Start Making Sense: GILTI versus FILTHI I am currently rushing to complete a particular section of the article I'm in the middle of writing on the new international tax rules from ... start making sense gilti versus https://danshaviro.blogspot.com/2020/04/a-coupla-pictures.html?showComment=1703014989762 Start Making Sense: A coupla pictures Just to lighten the mood, here are a coupla pictures. The first is me doing some writing yesterday. I have a new project that's going well a... start making sense pictures https://danshaviro.blogspot.com/2005/04/how-real-is-social-security-trust-fund.html?showComment=1171627020000 Start Making Sense: How "real" is the Social Security Trust Fund? Debate is raging these days about how we should think about the Social Security Trust Fund. What matters, of course, is not how we think ab... start making sense the social security trust real https://danshaviro.blogspot.com/2017/11/all-hail-npid.html?showComment=1611649228701 Start Making Sense: All hail the NPIP! NPIP stands for "New Plutocratic Industrial Policy." It's the label that occurs to me with regard to the 25% maximum tax rate for business ... start making sense hail npip https://danshaviro.blogspot.com/2019/11/ Start Making Sense: November 2019 Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up start making sense november https://danshaviro.blogspot.com/2017/11/the-best-summary-of-tax-reform-that-i.html Start Making Sense: The best summary of "tax reform" that I have yet seen From Jonathan Chait : "Republicans have promised their donors $5 trillion worth of tax cuts. But their budget only allows for revenue loss... start making sense https://danshaviro.blogspot.com/2005/04/nyu-tax-policy-colloquium-peter-orszag.html?showComment=1595890208341 Start Making Sense: NYU Tax Policy Colloquium - Peter Orszag on "Saving Social Security" Yesterday's Tax Policy Colloquium at NYU featured Peter Orszag of the Brookings Institution, presenting his forthcoming Journal of Economic ... start making sense