Analysis and Commentary on Tax and Economics

The Church of the Perpetual Supply-Side Miracle

In anticipation of President Trump and congressional Republicans trying to pass severely regressive tax cuts for the rich, George Washington law professor and economist Neil H. Buchanan preemptively critiques conservatives’ claims that supply-side economics works. Buchanan points out that the great weight of evidence demonstrates that it does not, and only blind belief could lead one to think otherwise.

Sympathy for the Comfortable: The New Conservative Theory of Compassion

George Washington law professor and economist Neil H. Buchanan explains in plain English what Mick Mulvaney meant when he attempted to justify President Trump’s budget proposal that would cut programs that help America’s most vulnerable, such as Meals on Wheels and subsidized school lunches for poor children. As Buchanan explains, Mulvaney’s explanation is based on a false notion that better-off people gain as much utility from each dollar as worse-off people receive from the same amount.

Another Excuse for Possible Constitutional Overreach by Trump

George Washington law professor and economist Neil H. Buchanan explores how President-elect Donald Trump could seize upon, or even create, a debt ceiling crisis as a way to enhance his executive powers. Buchanan explains that Trump could put himself into a “trilemma” on purpose, giving himself no choice but to pick and choose which of the government’s debts he would pay and which he would not.

Can and Should States Mandate Tax Return Disclosure as a Condition for Presidential Candidates to Appear on the Ballot?

Illinois Law dean and professor Vikram David Amar considers whether states have the authority to mandate tax return disclosure in order to appear on the presidential election ballot—and if they do, whether exercising that authority is a good idea. Amar explains why the legal authority for enacting such laws is unclear and argues that they could potentially undermine the democratic process, whereas a national popular vote would strengthen the process.

Republicans Always Lose the Tax Fairness Debate, and Trump Turns It Into a Rout

George Washington law professor and economist Neil H. Buchanan explains why, with the information that we currently have, there is no way to determine whether Donald Trump’s tax strategies were legal or illegal. Buchanan argues that regardless of the answer to that question, there are still too many special provisions for people like Trump—particularly with respect to the real estate sector.

What the Last Eight Years of Federal Government Intervention in the National Economy Has Wrought

Chapman University, Fowler School of Law, professor Ronald D. Rotunda evaluates the claims of President Obama and presidential candidate Hillary Clinton about the country’s economic gains over the past eight years and finds that those claims lack support. Rotunda argues that the numbers indicate that the policy of federal government intervention has not worked as well as Clinton and Obama claim.

Social Security’s Political Future in a Clinton Administration

George Washington law professor and economist Neil H. Buchanan explains why young Americans and black Americans should not believe Trump’s (and Republicans’) claims that they have nothing to lose by dismantling Social Security and Medicare. Buchanan describes the so-called reduced benefits scenario that could happen in the unlikely event that the trust balance reaches zero and contrasts that with the enhanced benefits that could result from a Clinton presidency.

Even After Trump Loses, Constitutional Democracy in the United States Will Still Be in Peril

George Washington law professor and economist Neil H. Buchanan explains why, whether Donald Trump wins or loses the presidency, constitutional democracy in the United States is seriously threatened. Buchanan argues that Trump’s stated plans for the country would effectively destroy our constitutional democracy, but even a Republican-caused gridlocked Congress under a President Hillary Clinton could cause a debt crisis and economic collapse.

Trump Finds a Way to Be Just a Bit More Unhinged than the Republican Establishment Is About the Federal Debt

George Washington law professor and economist Neil H. Buchanan explains how Donald Trump’s recent comments about the federal debt reveal that he is even more irresponsible—though only slightly—than the Republican establishment on this issue. Buchanan describes the problems with repudiating the debt as Trump suggests the government do.

On Social Security, at the Very Least, the Dishonesty Is All on the Republican Side

George Washington University law professor and economist Neil H. Buchanan explains why, contrary to claims by Republicans, Social Security is not on the brink of bankruptcy or insolvency. Buchanan points out that even in the unlikely event of the worst case scenario—where the Social Security trust fund reaches zero—retirees would still receive modest benefits.

Republicans Will Not Seriously Try to Sell Marco Rubio as a Moderate, Will They?

In this first of a series of columns evaluating presidential candidates’ claims of being moderate, George Washington law professor and economist Neil H. Buchanan argues that Marco Rubio is extremely conservative on both social and economic issues. Buchanan points to Rubio’s position on such social issues as reproductive rights, same-sex marriage, gun control, and economic issues such as tax policy and the federal budget.

Meet our Columnists

Vikram David Amar
Vikram David Amar

Vikram David Amar is the Dean and Iwan Foundation Professor of Law at the University of Illinois Co... more

Neil H. Buchanan
Neil H. Buchanan

Neil H. Buchanan is an economist and legal scholar and a Professor of Law at The George Washington... more

Sherry F. Colb
Sherry F. Colb

Sherry F. Colb is Professor of Law and Charles Evans Hughes Scholar at Cornell University. Colb tea... more

John Dean
John Dean

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

Michael C. Dorf
Michael C. Dorf

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

Marci A. Hamilton
Marci A. Hamilton

Marci A. Hamilton is one of the leading church/state scholars in the United States, a Fox Distinguis... more

David S. Kemp
David S. Kemp

David S. Kemp is an attorney and managing editor at Justia. He received his B.A. in Psychology from... more

Joseph Margulies
Joseph Margulies

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

Anita Ramasastry
Anita Ramasastry

Anita Ramasastry is the UW Law Foundation Professor of Law at the University of Washington School of... more

Ronald D. Rotunda
Ronald D. Rotunda

Ronald D. Rotunda is the Doy & Dee Henley Chair and Distinguished Professor of Jurisprudence, at... more