Neil H. Buchanan

Neil H. Buchanan

Neil H. Buchanan is an economist and legal scholar and a Professor of Law at The George Washington University. He teaches tax law and tax policy, and he has taught contract law, law and economics, and numerous economics courses. His research addresses the long-term tax and spending patterns of the federal government, focusing on budget deficits, the national debt, health care costs, and Social Security. He also is engaged in a long-term research project that asks how current policy choices should be shaped by concerns for the interests of future generations.

Professor Buchanan has held permanent or visiting positions at Rutgers-Newark School of Law, NYU School of Law, and Cornell Law School. Prior to attending law school, Professor Buchanan was an economics professor, specializing in macroeconomics, the history of economic thought, and economic methodology. He has held full-time faculty positions in economics at the University of Michigan, the University of Wisconsin-Milwaukee, Barnard College, Goucher College, and Wellesley College.

Professor Buchanan has published articles in the Columbia Law Review, the George Washington Law Review, NYU’s Tax Law Review, Cornell Law Review, Virginia Tax Review, and the Cornell Journal of Law & Public Policy, as well as other law reviews and refereed social science periodicals. He has also testified before Congress about issues related to tax reform. He publishes twice weekly on the legal blog “Dorf on Law,” and he is a featured columnist on Newsweek's Opinion page.

Columns by Neil H. Buchanan

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.

Not All Scandals Are Created Equal: The CIA vs. the IRS

George Washington law professor and economist Neil Buchanan describes the starkly different political responses to the revelation of wrongdoing by the IRS earlier this year, and the more recent Senate Intelligence Committee’s “torture report.” Buchanan argues that this contrast illustrates how politicians too often overreact to non-news yet refuse to respond to truly horrifying news.

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.

The Road Show Blaming Teachers for Society’s Ills Moves from California to New York

George Washington University law professor and economist Neil Buchanan discusses a recent ruling by a California superior court judge striking down that state’s tenure system for public school teachers. Buchanan explains why the ruling lacks adequate basis and argues that tenure is actually an essential part of attracting and retaining talented teachers.

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.