Analysis and Commentary on Tax and Economics
What Would an Honest Effort to Reform the IRS Look Like?

George Washington law professor and economist Neil Buchanan continues his discussion of the Republican assault on the Internal Revenue Service. Buchanan describes two aspects of a report recently published by the Republican staff of the House Ways & Means Committee that show Republicans are punishing IRS employees who have nothing to do with the supposed problems at the agency. Buchanan then goes on to describe what an honest attempt to reform the IRS would look like.

House Republicans Blame Their Own Failures on the IRS

George Washington law professor and economist Neil Buchanan evaluates a recent report issued by the majority staff on the tax-writing Ways and Means Committee. Buchanan argues that the report illustrates Republicans’ attempts to claim not only that the IRS’s mistakes are entirely unconnected to its shrinking budget, but also that the IRS is consciously trying to make matters worse.

Economic Libertarian Constitutionalism Never Really Died

Cornell University law professor Michael Dorf argues that modern constitutionalism supports economic libertarianism, due not only to judicial decisions but also the very structure of the Constitution. Dorf responds in part to a recent book review by Professor Suzanna Sherry, published in the March issue of the Harvard Law Review, that is highly critical of Professor Richard Epstein’s book The Classical Liberal Constitution.

Will Republicans Accidentally Increase Taxes on the Rich by Playing Another Game of Debt Ceiling Roulette?

George Washington law professor Neil Buchanan contends that Republicans’ use of the debt ceiling against President Obama in an attempt to achieve their policy goals could backfire and lead to an increase in taxes on the rich.

Disdainful Economists, Hubristic Jurists, and Fanatical Republicans: A Recipe for Single-Payer Health Care?

George Washington University law professor and economist Neil Buchanan explains why recent events detracting from the Affordable Care Act might lead to serious consideration of a single-payer health care system. Buchanan includes in his discussion the Supreme Court’s recent decision in NFIB v. Sebelius, a careless statement by economist Jonathan Gruber, and the upcoming challenge of it before the Supreme Court, King v. Burwell.

A Special Counsel to Investigate the IRS Targeting of Tea Party Groups

Chapman University law professor Ronald Rotunda discusses the need for the Attorney General to appoint Special Counsel to investigate IRS misconduct. Rotunda argues that by appointing Special Counsel, the Attorney General can restore America’s faith in the nonpartisanship of the Internal Revenue Service.

Airplane Seatbacks, the Coase Theorem, and Simplistic Solutions to Difficult Questions

George Washington University law professor and economist Neil Buchanan comments on the minor nationwide debate over reclining one’s seat on an airplane. Buchanan argues that one reporter’s claim that the debate is “an excellent case study for the Coase Theorem” manifests a fundamental (yet common) misunderstanding of that theorem.

Message to Young People: Social Security Will Be There For You, Unless You Let Wall Street Take It Away From You

George Washington University law professor and economist Neil Buchanan argues against the notion that Social Security will “go broke” before today’s workers retire. Buchanan discusses the origins of the idea—including disinformation campaigns by opponents of Social Security—and explains why the is unfounded, as long as people continue to support the program politically.

Why Laffer Lingers: Tax Cut Snake Oil Is Still for Sale

George Washington law professor and economist Neil Buchanan explains why large numbers of people continue to believe erroneously that tax cuts result in greater tax revenues. Buchanan argues that the only real-life examples that seem to support the notion are cherry-picked and anecdotal evidence. He concludes that the claim that tax cuts are self-financing is only barely plausible as a matter of logic, and it has been disproven over and over again by both conservative and liberal economists alike.

Meet our Columnists
Vikram David Amar
Vikram David Amar

Vikram David Amar is a Distinguished Professor of Law at UC Davis School of Law and a Professor... more

Neil H. Buchanan
Neil H. Buchanan

Neil H. Buchanan, an economist and legal scholar, is a visiting professor at both Osgoode Hall... more

John Dean
John Dean

John Dean served as Counsel to the President of the United States from July 1970 to April 1973.... more

Michael C. Dorf
Michael C. Dorf

Michael C. Dorf is the Robert S. Stevens Professor of Law at Cornell University Law School. He... more

Samuel Estreicher
Samuel Estreicher

Samuel Estreicher is Dwight D. Opperman Professor of Law and Director of the Center of Labor and... more

Leslie C. Griffin
Leslie C. Griffin

Dr. Leslie C. Griffin is the William S. Boyd Professor of Law at the University of Nevada, Las... more

Joanna L. Grossman
Joanna L. Grossman

Joanna L. Grossman is the Ellen K. Solender Endowed Chair in Women and Law at SMU Dedman School... more

Marci A. Hamilton
Marci A. Hamilton

Professor Marci A. Hamilton is a Professor of Practice in Political Science at the University of... more

Joseph Margulies
Joseph Margulies

Mr. Margulies is a Professor of Government at Cornell University. He was Counsel of Record in... more

Austin Sarat
Austin Sarat

Austin Sarat is the William Nelson Cromwell Professor of Jurisprudence and Political Science at... more

Laurence H. Tribe
Laurence H. Tribe

Laurence H. Tribe is the Carl M. Loeb University Professor Emeritus at Harvard University and... more

Lesley Wexler
Lesley Wexler

Lesley Wexler is a Professor of Law at the University of Illinois College of Law. Immediately... more