My earliest memory of engaging in teaching activities takes me back to fourth grade. It’s possible that I was teaching before that time. Surely I had fallen into the habit of explaining things to people long before I was nine years old.…

Every once in a while, someone asks me how or why I ended up teaching tax, or teaching in a law school. There are two versions of the story. The short one, and the long one. When I provide the short version, follow-up questions generate the…

On several occasions in the past, I have tried to make the point that the cost of stopping tax increases can exceed the tax increase thereby avoided. In Liquid Fuels Tax Increases on the Table, I wrote, “Leaving gasoline taxes at their…