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News Posted on December 15, 2017

Professor Shanske’s Tax Reform Paper Draws Massive Downloads, Coverage in Forbes, New Republic, Wall Street Journal

A research paper co-authored by Professor Darien Shanske and other leading tax law scholars has been downloaded more than 36,000 times since being published online on December 7. The paper has also received extensive media coverage including articles in Forbes, New Republic, McClatchy News Service, Slate, Bloomberg BNA, Politico, CALmatters, the Wall Street Journal, and  Financial Times, among many others.

The paper, “The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation” is already among the most downloaded of any paper published during 2017 on the Social Sciences Resource Network (SSRN), an online repository for scholarly works. In the paper, Shanske and his co-authors criticize the bill as the product of a “rushed and closed process, without adequate regard for the intricacies of the tax law and the risk of unintended consequences.”  They point out potential loopholes that are likely to result in reduced revenues and increased deficits.

The paper also examines the Republican tax plan’s partial repeal of the deduction for state and local income taxes (SALT), which is one of the largest revenue-raisers in the proposal. The paper outlines four strategies that states might pursue to, in effect, preserve more of the value of the deduction for their taxpayers.

Professor Shanske co-authored the paper with Professor David Kamin (NYU), Professor Rebecca Kysar (Brooklyn Law School), and Professor Ari Glogower (Ohio State University). The co-authors were joined and assisted by Professor Reuven Avi-Yonah (University of Michigan), Professor Lily Batchelder (NYU ), Professor J. Clifton Fleming (Brigham Young University), Professor David Gamage (Indiana University), Professor Daniel Hemel (University of Chicago), Professor Mitchell Kane (NYU), David Miller (Proskauer Rose LLP), Professor Daniel Shaviro (NYU), and Professor Manoj Viswanathan (UC Hastings). Shanske and his co-authors are planning to post an update of their paper once the new bill is posted.

Darien Shanske is a Professor of Law at UC Davis. His academic interests include taxation, particularly state and local taxation, local government law, public finance, and political theory, particularly jurisprudence.