Robert C. Packard Trustee Chair in Law and Political Science, USC Gould School of Law, Los Angeles, USA

8 years
The Last Best Hope For Progressivity in Tax

Written by: Edward J. McCaffery and James R. Hines Jr. 1. Introduction Pity President Obama. Pity tax. Pity the dreams of progressives everywhere. Barack Obama’s presidential campaign gave be...

8 years
Is There a Gender Gap in Fiscal Political Preferences?

Written by: R. Michael Alvarez and Edward J. McCaffery Abstract This paper examines the relationship between attitudes on potential uses of the budget surplus and gender. Survey results show rel...

8 years
Heuristics and Biases in Thinking About Tax

Written by: Edward J. McCaffery(#) and Jonathan Baron (t) Abstract The principal findings of behavioral economics and cognitive psychology over the past several decades have been to show that hu...

8 years
Good Hybrids/Bad Hybrids

In the second article I published as an academic, in 1992, "Tax Policy Under Hybrid Income - Consumption Tax," I wrote that: the tax policy literature has spent decades, and by some measures centuries...

8 years
Behavioral Economics and Fundamental Tax Reform

I. Introduction I come not to praise behavioral economics and its relation to fundamental tax reform, but to bury it. To be more precise, I mean to bury the most commonly and particularly suggested...

8 years
The Humpty Dumpty Blues: Disaggregation Bias in the Evaluation of Tax Systems

Written by: Edward J. McCaffery and Jonathan Baron Abstract Three experiments carried out on the World Wide Web assessed the consistency of attitudes toward various tax regimes that differed in ...

8 years
The Missing Links in Tax Reform

A funny thing happened on the way to fundamental tax reform: Nothing. Just a few short years ago, it looked as if we might have another great American tax revolt, akin to the one that started this cou...

8 years
A New Understanding of Tax

Written by: Edward J. McCaffery I. INTRODUCTION A. Loomings Perhaps we should blame it all on Mill. A great deal and possibly all of the mind-numbing complexity of America’s largest and least...

10 years
Where’s the Sex in Fiscal Sociology? Taxation and Gender in Comparative Perspective

1. Introduction: Beyond War Getting “sex” into the title of a chapter in book on a subject as daunting as “fiscal sociology” makes obvious marketing sense. Yet in fact something important is missin...

10 years
The Uneasy Case for Capital Taxation

I. INTRODUCTION I write not to praise all tax-reductions but to bury one particular set of taxes. Over a decade ago I began writing on the subject of comprehensive tax reform, in a piece titl...

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