Neil H. Buchanan
Neil H. Buchanan

Neil H. Buchanan, an economist and legal scholar, is a visiting professor at the University of Toronto Law school. He is the James J. Freeland Eminent Scholar Chair in Taxation Emeritus at the University of Florida's Levin College of Law. Professor Buchanan blogs at Dorf on Law.

Columns by Neil H. Buchanan
How Bad Will Things Become? Part Two: The Court’s New Extremist Majority Will Be Truly Radical

In this second part of a series of columns, GW law professor and economist Neil H. Buchanan considers how the United States, and indeed the world, would shift substantially to the right with a Justice Brett Kavanaugh on the Supreme Court. Buchanan explains not only what might change, but how we can expect that change to come about, as well.

Accountable Capitalism and Progressive Prosperity

GW Law professor and economist Neil H. Buchanan explains why the notion of a completely “free” market is nonsensical and argues that Senator Elizabeth Warren’s proposed Accountable Capitalism Act would make capitalism in this country work better. Buchanan points out that there is not a baseline of “no rules” in any society; rather, the government has already simply set certain rules, and those who disproportionately benefit from those rules do not wish them to change.

Why Elizabeth Warren Is Right That Capitalism Should Be Great

GW Law professor and economist Neil H. Buchanan explains why it is a false equivalence to say (as some journalists have said) that while Republicans have embraced increasingly extremist positions, so too have Democrats. Buchanan argues that true capitalism does not mean lack of rules altogether but simply a collection of rules that promote competition and fairness.

Trump’s Unilateral Tax Cut Proposal for the Rich is a Political Gift to Democrats

GW Law professor and economist Neil H. Buchanan discusses why the recent announcement by the Trump administration that it is considering a unilateral tax cut for the rich would be a political gift to Democrats. Buchanan describes what the tax cut would do and explains that no one thinks that such legislation could pass, which is why Trump’s people are talking about this executive workaround.

The Supreme Court and Conservatives’ Right Not to Be Associated in Any Way With Disagreeable Things

GW Law professor and economist Neil H. Buchanan argues that the pro-business, anti-union expressed during oral argument and in the majority opinion in Janus v. AFSCME, written by Justice Samuel Alito and joined by the other conservative justices including Justice Anthony Kennedy, epitomizes both Kennedy’s right-wing fundamentalism and the direction in which the Court would have continued to move even if he had chosen not to retire. Buchanan points out that the trend among the conservative justices is to insulate conservatives—especially Christian Republicans—from having to be in any way connected to anything with which they disagree, such as collective bargaining, sexual liberation, or provision of contraception.

Kennedy’s Sadly and Unnecessarily Tainted Legacy

GW law professor and economist Neil H. Buchanan comments on Justice Anthony Kennedy’s announcement that he is retiring from the Supreme Court and the legacy he leaves. Buchanan laments that Justice Kennedy’s last term on the bench can only be described as tragedy, as he joined the conservative 5–4 majority on critical cases that Buchanan predicts will have a lasting harmful effect on individuals across the country and the world.

The Supreme Court Is Still Incoherent About Taxes and Finance, But the Conservatives Seem to Know What They Want

GW law professor and economist Neil H. Buchanan comments on two of last week’s decisions from the US Supreme Court that at least nominally involved tax law issues. Buchanan explains why the decisions suggest that the justices remain confused about taxes and financial issues more generally and suggests that the lower-profile case from last week may end up having the most important and negative effects going forward.

We Are Not Going to Become Less Divided, No Matter How or Why Trump Leaves the White House

George Washington law professor and economist Neil H. Buchanan explains why the country is not going to be any less divided whether President Trump is impeached or simply not reelected. Buchanan calls upon both sides to acknowledge the strong forces that seek to divide us and to adapt accordingly and realistically.

Stealth Attacks on People’s Lives via Boring Economics

George Washington law professor and economist Neil H. Buchanan debunks the supposedly simple solutions some purported economists have for complex problems. Buchanan explains that regardless of where one is on the political spectrum, complex social and economic issues—particularly the housing crisis affecting many cities across the country—require considering a number of factors and cannot be solved by “simply” assuming away real-life complications.

Gerrymandering, Power Politics, and the Illusion of Democracy

George Washington law professor and economist Neil H. Buchanan considers gerrymandering, particularly whether there are legal or constitutional limits on how far one party can go to marginalize and potentially destroy the other party. Buchanan explains how gerrymandering works and why it is such a troubling phenomenon in a democracy.

Wait … Was the Sheriff of Nottingham Somehow the Good Guy?

George Washington law professor and economist Neil H. Buchanan explains why regressive taxes make Republicans “reverse Robin Hoods” by focusing on the core disagreement between those Republicans and everyone else about the ethics of taxation. Buchanan points out that the Republicans’ argument boils down to the tautology that rich people deserve what they have because they have it.

Why the Republicans’ Regressive Tax Cuts Are Unpopular

George Washington law professor and economist Neil H. Buchanan describes two reasons Republicans’ regressive tax cuts are unpopular: people are no longer falling for Republicans’ claims that the tax cuts help the middle class, and people are increasingly aware that the tax cuts increase, rather than reduce, economic inequality.

The Damage in the Wake of the Non-Scandal at the IRS

George Washington law professor and economist Neil H. Buchanan describes how Republicans' unjustified war on the Internal Revenue Service and attempts to defund it have incidentally caused all charitable organizations to suffer. Buchanan recounts the non-scandal involving the IRS and highlights the inconsistencies in Republicans' rhetoric as to that incident-which led to dire consequences not just for honest taxpayers but for legitimate charitable groups and the people who would like to support them.

Did Trump Inadvertently Make Banning Dreamers Unconstitutional?

George Washington law professor and economist Neil H. Buchanan comments on the apparent conflict between President Trump's declaration that the Deferred Action for Childhood Arrivals (DACA) program is unconstitutional and his decision to delay ending it. Buchanan considers whether the inconsistent positions with respect to the program actually affect the constitutional options available to him.

Do Law Faculties Need to Cover the Range of Fields in Scholarship or Only in Teaching?

George Washington law professor and economist Neil H. Buchanan explains why a law faculty needs to cover the range of fields not only in teaching, but also in scholarship. Buchanan argues that if a law school is truly committed to covering specific courses, it should also be committed to hiring faculty with deep scholarly expertise in those subject matters. A professor who is not engaged with the subject matter both inside and outside the classroom is less effective in both realms.

If Republicans Really Wanted a Middle-Class Tax Cut, They Could Have Passed a Much Better (and Cheaper) Tax Bill

George Washington law professor and economist Neil H. Buchanan argues that Republicans could have achieved a middle-class tax cut a fraction of the cost of the Republicans' tax bill. Buchanan points out that while the middle class may see a few thousand dollars in the short-term, Republican donors and wealthy corporations will benefit from significantly reduced taxes year after year, indefinitely, causing yet another surge in economic inequality.

Spin Class: The Press Inexplicably Scorns the Democrats After the Government Shutdown

George Washington law professor and economist Neil H. Buchanan calls out media outlets for blaming Democrats (or at least calling it a Democratic failure) for the government shutdown. Buchanan describes the generally favorable political environment for Democrats but the dangerous terrain they face, and he reiterates the point that the press unfairly applies different rules when covering Democrats and Republicans.

Damning Democrats With False Equivalence Is Bad, But This Is Worse

George Washington law professor and economist Neil H. Buchanan describes several instances in which supposedly neutral (or even liberal) sources are unjustly criticizing Democrats for everything they do, characterizing them as hapless losers. Buchanan explains why this criticism is not only unfair but worse than even false equivalence arguments.