One of my favourite examples of how people react to economic incentives: Architectural tax avoidance👇 🇬🇧 UK : tax on windows 🇻🇳 Vietnam: tax on frontage 🇫🇷 France: tax on floors (roof exempted) 🇧🇷 Brazil: tax on church construction (when finished)

These ACT score declines since 2019 really are pretty stunning. wsj.com/us-news/educat… via The Wall Street Journal

Today my co-author MindyHerzfeld and I, with help from Holland & Knight, filed an amicus brief in support of the constitutionality of the TCJA’s deemed repatriation provision: supremecourt.gov/DocketPDF/22/2…

So much middle class tax relief crfb.org/blogs/there-no…

I enjoyed and appreciated my discussion with Jeff Hoopes + Scott Dyreng . Thank you for having me on! #taxtwitter #americansabroad #citizenshiptax #fatca taxchats.org

Excited to see what Martha Gimbel, Natasha Sarin, and Danny Yagan have in store with The Budget Lab! Always good to see more organized group looking at the important issues we face!

Coming up on May 23: "Understanding the Effects of the Tax Cuts and Jobs Act" It's a half-day conference with an all-star lineup. Thanks to Jeff Hoopes and michelle hanlon for partnering with Tax Foundation to organize. taxfoundation.org/event/tax-cuts…

Martha Gimbel on the Tax Chats podcast with Scott Dyreng and Jeff Hoopes to discuss the launch of The Budget Lab, our recent reports on TCJA and CTC, and even the Budget Lab dogs! Listen here: podcasts.apple.com/us/podcast/the…

Periodic reminder of the effect of the TCJA on share repurchases:

Forthcoming JEP paper: "Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017" with @WilliamGale2 and Jeff Hoopes.

Great TCJA review by Gabriel Chodorow-Reich, Owen Zidar, and Eric Zwick. papers.ssrn.com/sol3/papers.cf…

The discussions of unrealized capital gains for the very rich (ie those with wealth exceeding $100M) are often missing a key fact - two thirds of unrealized gains at the very top is from gains in private businesses (From SCF data eml.berkeley.edu/~yagan/Capital…) Jason Furman Marginal Revolution

The Tax Foundation is 87 years old today. I'm not 87, but I'm sitting here contemplating when it's time to explore knee or hip replacement, while the Tax Foundation remains, thankfully, nimble and spry. Eighty-seven years old, and still there's no better "first responder" in

Every time Elon Musk has another child, the Gini coefficient drops. Billionaire fertility is the solution to inequality. marginalrevolution.com/marginalrevolu…

Capping the corporate deduction for SALT raises about $200 billion. Goes well with eliminating pass through biz SALT workarounds, which would raise another $200 billion.

Upcoming conference alert: Tax Foundation, along with the UNC Tax Center and MIT Sloan School of Management will be hosting another tax policy discussion on Capitol Hill. Mark your calendars for April 10 (more info and a link in the next tweet)

aei.org/podcast/discus…

Are these middle class taxpayers in the room with us now?