Daniel Shaviro
@DanielShaviro
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Wayne Perry Professor of Taxation at NYU Law School
New York, NY
Joined October 2016
Substack podcast in which I'm interviewed by Larry Kotlikoff. https://t.co/8CqAAyyoYD
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On Thursday, November 20, at 4:30 pm in NYU Law School, there will be a book discussion regarding my memoir, "Now is Now and Then Is Then." Perhaps more pertinently for some, the session will be recorded and subsequently viewable.
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Here is a recent blogpost reproducing my remarks at a conference honoring Alan Auerbach upon his retirement. https://t.co/rK3ACcSyR5 It goes without saying that Alan will be enormously missed, both for his very many contributions and for his delightful personal presence.
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My digital services taxes article is finally up officially on SSRN. I think they had to verify that I have publisher permission to post the Tax Notes article (I do).
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And here is the SSRN link for a second recently published paper, Digital Services Taxes vs. Pillar 1: Did the U.S. Catch a Break and Not Even Notice?
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Two of my recently published papers are on SSRN. Here is the first link, for Right Taxpayers, Wrong Taxpayers, Deduction-Selling, and Proxy Taxation 45 Virginia Tax Review, No. 1, pp. 94-124.
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Congratulations to James Alm on his extremely well-deserved receipt of the National Tax Association's Daniel Holland Medal for lifetime achievement in the study and practice of public finance.
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The authors of this piece have failed to apply Occam's Razor in interpreting the central empirical finding. https://t.co/cZtEW5qFqw
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The third, in a symposium issue of the Loyola of Los Angeles Law Review, is "Couples Neutrality, Marriage Neutrality, and Two-Earner Deductions." (3 of 3)
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The second, in the Virginia Tax Review, is "Right Taxpayers, Wrong Taxpayers, Deduction-Selling, and Proxy Taxation." (2 of 3)
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I have 3 new articles coming out shortly. The first, in Tax Notes International, is "Digital Services Taxes vs. Pillar 1: Did the U.S. Catch a Break and Not Even Notice?" (1 of 3)
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Update on what I've been writing over the last 8 months apart from my memoir.
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Another 5-star Amazon review of my memoir: "Pure gold: Easily the most honest memoir I’ve ever read: bracingly real, sharply funny, and deeply human. Whether or not you’re familiar with Dan's immense contributions in law and public policy, this is absolutely worth the read."
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Amazon review of my memoir: Who knew that law professors were so funny? This is a warmhearted and introspective series of vignettes that provide an unexpected insight into the life of young professionals from the 1950s to the 1980s. Always entertaining .... a great read.
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Coming out soon: https://t.co/di82FqD61v . Includes a version of my article "Time is, time was: evaluating the use of the life-cycle model as a fiscal tool."
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"Reagan proved that deficits don't matter" ... until they do.
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The Yale Budget Lab estimates a $3 trillion increase in federal debt over 10 years from the Senate bill. But actually $3.7 trillion without the phaseouts (which the Senate claims it could eliminate tomorrow at a revenue cost of zero).
budgetlab.yale.edu
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Thus, the Senate GOP's supposed "current policy baseline" is a fraud and a sham, even if one accepts current policy baselines as a reasonable way to do budget scoring. It needs to be consistent! Not just used here but not used there, using whichever method lowers the score. (2/2)
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Just to reiterate from yesterday, IF YOU ARE USING A CURRENT POLICY BASELINE YOU NEED TO USE IT CONSISTENTLY. Meaning, the Senate GOP can't credit itself with the revenue savings from new phase-outs while claiming a zero revenue cost from eliminating past phase-outs. (1/2)
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Zero revenue cost from any and all tax cuts, forever and ever.
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