Thanks to Adam Rosenzweig for reviewing my new article, forthcoming in the Tax Law Review, in which I argue that the global tax deal is evidence of an emerging new international economic governance.

Perspective: Lily Batchelder, Ari Glogower, Chye-Ching Huang, David Kamin, Rebecca Kysar, Kelsey Merrick, Darien Shanske & Thalia Spinrad analyze the logic of Moore and argue the decision undercuts attempts to sharply limit Congress’s taxing power in important ways. taxnotes.co/3Av37uS

The Moores Lost Their Claim And Moore, 184 Tax Notes Fed. 1509 (Aug. 19, 2024) bit.ly/47hqd4v Lily Batchelder NYU Law Ari Glogower Northwestern Law Chye-Ching Huang The Tax Law Center at NYU Law David Kamin Rebecca Kysar Fordham Law UC Davis Law

Come to my upcoming talk on the geopolitical dimensions of the global tax deal at the Paris School of Economics (or zoom in if you can't make it to Paris) Gabriel Zucman

Thank you, Gabriel Zucman, for graciously hosting me at the EU Tax Observatory today, and for the opportunity to speak about the global minimum tax and to hear about the impressive work of the economists and researchers at the Paris School of Economics.

.Rebecca Kysar (Fordham Law) Presents Sunrise Legislation Today At UC Irvine School of Law bit.ly/48p8c4M

Important thread by David Kamin on why the Republican ploy to use a current policy baseline for extension of 2017 tax cuts hides its costs since they did not use the same baseline in 2017. On why inconsistent baselines are a problem, see our article at papers.ssrn.com/sol3/papers.cf….

Powerful: "The antitax movement has grown so powerful and well-funded that it has transformed the U.S. government into a massively underfunded and hence unsustainable enterprise, and U.S. society into an unequal one where individuals are left to their own fate—without a net." 1/