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Balkinization
Jack Balkin: jackbalkin at yahoo.com Bruce Ackerman bruce.ackerman at yale.edu Ian Ayres ian.ayres at yale.edu Corey Brettschneider corey_brettschneider at brown.edu Mary Dudziak mary.l.dudziak at emory.edu Joey Fishkin joey.fishkin at gmail.com Heather Gerken heather.gerken at yale.edu Abbe Gluck abbe.gluck at yale.edu Mark Graber mgraber at law.umaryland.edu Stephen Griffin sgriffin at tulane.edu Jonathan Hafetz jonathan.hafetz at shu.edu Jeremy Kessler jkessler at law.columbia.edu Andrew Koppelman akoppelman at law.northwestern.edu Marty Lederman msl46 at law.georgetown.edu Sanford Levinson slevinson at law.utexas.edu David Luban david.luban at gmail.com Gerard Magliocca gmaglioc at iupui.edu Jason Mazzone mazzonej at illinois.edu Linda McClain lmcclain at bu.edu John Mikhail mikhail at law.georgetown.edu Frank Pasquale pasquale.frank at gmail.com Nate Persily npersily at gmail.com Michael Stokes Paulsen michaelstokespaulsen at gmail.com Deborah Pearlstein dpearlst at yu.edu Rick Pildes rick.pildes at nyu.edu David Pozen dpozen at law.columbia.edu Richard Primus raprimus at umich.edu K. Sabeel Rahmansabeel.rahman at brooklaw.edu Alice Ristroph alice.ristroph at shu.edu Neil Siegel siegel at law.duke.edu David Super david.super at law.georgetown.edu Brian Tamanaha btamanaha at wulaw.wustl.edu Nelson Tebbe nelson.tebbe at brooklaw.edu Mark Tushnet mtushnet at law.harvard.edu Adam Winkler winkler at ucla.edu Compendium of posts on Hobby Lobby and related cases The Anti-Torture Memos: Balkinization Posts on Torture, Interrogation, Detention, War Powers, and OLC The Anti-Torture Memos (arranged by topic) Recent Posts Goldberg, THE DEATH OF THE INCOME TAX
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Tuesday, January 07, 2014
Goldberg, THE DEATH OF THE INCOME TAX
Mark Graber
Comments:
The progressive income tax works this way: Warren Buffet's secretary pays some 16% of her wage in income tax and another 16% in FICA.
Warren need not earn a wage and need not participate in FICA. He also need not have unearned income, since he can borrow enough funds for the rest of his life that are secured by his investments, which he never sells for realized gain and so may never see any tax, even on great wealth passed on to dozens of heirs. What if we had no income tax and only a VAT? In that case, Warren Buffet wouldn't even spend his money in the USSA. Neither would I.
Yeah, after foisting VAT everywhere else on earth it's time to foist it on ourselves.
In seriousness, there's nothing liberal about VAT, consumption taxes, or sales taxes. All of them cause significant deadweight losses and reward unearned incomes elsewhere, i.e. untaxed land rents. The real read is Mason Gaffney's, "Europe's Fatal Affair With VAT," which I think overreaches in arguing that the VAT-less U.S. tax system is the reason for heavy buying in T-Bills. But it is an excellent history of VAT and its stupidity.
One of the only good things about getting old is that as long as I can remember back far enough, not much seems new.
Lester Thurow, a prominent liberal oriented economist from MIT, had proposed the same thing back in the 1980s. I remain skeptical of it as much now as then. Simplifying the income tax (meaning lose the deductions, exemptions, credits and the like) and making it apply to capital gains equal to wages would work best.
Let me toss this into the discussion without getting into the merits (for now) of the book's proposal. What would be the impact of the book's proposed "reform" upon the legal profession, including the many legal academia graduate tax programs (not to mention the CPAs)? Legal academia has quite a bit of turmoil without adding thie "reform" to it; and so does "Big Law."
I took a federal tax course in my second year of law school (1952-53) that dealt with the tax code of 1930. Following graduation in 1954, there came the tax code of 1954. After a couple of years of practice, I discovered the need to know more tax law to service my clients. NYU had a graduate tax program that was sort of pioneering. Its annual review of tax law was quite helpful, but not enough. Fortunately here in the Boston area a similar graduate tax program developed. I attended on a part-time basis, getting my LLM in 1970. I joined the adjunct faculty in 1975, departing in the early 1980s. All this time I had a busy law practice that was enhanced by tax law. The point I want to make is that at the beginning of the first class each year I would mention my first tax course, the 1954 code and then list the many tax laws since, emphasizing those that included the word "reform." And after retiring from teaching, there were more tax laws enacted that included the word "reform." So I'm generally with Mr. Freedman.
In considering this type of rather drastic "reform" many taxpayers will focus on the personal impact of such "reform." Here's what I have been paying by way of taxes. What will I pay with the "reform"?
Also to be considered is the impact of such "reform" on state income taxes that gear to federal income taxation. Might taxation by states become more significant than "reform" at the federal level. To paraphrase Mark Twain: "Reports of the death of the income tax have been greatly exaggerated." And Rube Goldberg must be smiling down on his namesake's attempt at simplification.
I have a hunch that were the income tax replaced with a value added tax, there would be great enthusiasm in some quarters for repealing the VAT and replacing it with something else.
I'd love to live on the border between a pure-VAT and a pure-income-tax country. I would work in the VAT country and do my purchasing in the other!
I'd love to live on the border between a pure-VAT and a pure-income-tax country. I would work in the VAT country and do my purchasing in the other!
Live and work in Vancouver Washington, with no state income tax, and no sales tax on the other side of the Columbia River, in Portland Oregon.
We libertarians have been arguing for replacing the income tax with the FAIR sales tax for quite some time.
http://www.fairtax.org/site/PageServer The FAIR tax is somewhat progressive, but not punitively so, because it everyone gets a credit for living expenses. Does Professor Goldberg offer an similarly detailed plan for his consumption tax? I'm sorry, but I am not paying $39 bucks to read the book.
Live and work in Vancouver Washington, with no state income tax, and no sales tax on the other side of the Columbia River, in Portland Oregon.
Well, you could live and work in NH, which has neither VAT nor state income tax. But of course, one needs to avoid Federal Income Tax and FICA, unemployment and workers' compensation taxes, for starters, like Warren Buffet does.
FAIR TAX is a poorly disguised version of the FLAT TAX. That the FAIR TAX is supported by randy libertarians makes it suspect. Let's hear from anarcho-libertarians.
Shag:
Sales and VAT taxes are always flat because progressives and socialists have not figured out a way to instantly identify the wealth or income of the consumer.
So libertarians, randy and otherwise, prefer the FLAT(ulence) tax or its variations, blaming it on the dog? The FAIR tax proposal is 23%. That's probably more than our TYRANNYSAURUS REX pays. Of course he can mellow out with second hand Ganja fumes in jis Mile Hight State (of mind).
So until progressives and socialists figure out " ... a way to instantly identify the wealth or income of the consumer" I repeat: To paraphrase Mark Twain: "Reports of the death of the income tax have been greatly exaggerated."
Shag: "Reports of the death of the income tax have been greatly exaggerated."
Agreed. Unless the left is completely tossed from power, they will always block any attempt to eliminate the progressive income tax. It is their primary way of redistributing wealth.
Our TYRANNYSAURUS REX's view on progressives:
"It is their primary way of redistributing wealth." fails to look at federal tax policy changes starting in the 1980s leading to redistributing wealth to the wealthy as demonstrated by inequality in income/assets that coincided with the changes leading to the situation today. Our TR ignores growth that took place and gave rise to the middle class with progressive income tax brackets in the low 90% range. Reagan's "trickle down" translates into "piss on you" by conservatives and their randy libertarian ilk.
Shag:
You are welcome to offer any government tax or spending program which takes income from the everyone else and gives it to the wealthy. Before the Obama tax increases... The top 1% of earners earned 19% of total income, but paid 28% of all taxes under an effective total federal tax rate of 31%. The top quintile of earners earned 56% of total income, but paid 69% of all taxes under an effective total federal tax rate of 26%. http://thecitizenpamphleteer.wordpress.com/2009/04/07/taxation-in-excess-of-representation/ It is even more skewed now. Indeed, no other country in the OECD places as much of the tax burden on so few.
Of course our TYRANNYSAURUS REX has not personally benefitted from this income/asset inequality as he had the principled goal in law school to become the top DUI legal beagle in a mountain top community that he would eventually locate in CO, focusing on "public service" for the high and mighty in the Mile High State (of mind). [NOTE: With the legalization of recreational pot in CO, presumably DUI under its influence may move our TR into a higher tax bracket, getting higher on poor souls who get high on pot and drive.]
As a randy libertarian, our TR wallows in "Atlas Shrugged" hoping to become an Atlas. Alas, our TR is only half-Atlas. But our TR's screed against progressivism takes him back to the glory days of the "Gilded Age," which took place during the "long depression of the late 19th century. Once again, our TR ignores tax policy that helped America grow and help the world recover from WW II, focusing only on our TR's patron saint Reagan who contributed to the current mess in the Middle East with Iran Contra. But our TR is not selfish as he seems not to mind contributing to the 1% from his spartan but high mountain top, readily criticizing those who do vote their pocket books. Half-Atlas indeed.
Shag: Once again, our TR ignores tax policy that helped America grow and help the world recover from WW II…
I presume this change of topic means that you cannot offer a single example of a government tax or spending program redistributing income from everyone else to the wealthy. Your current claim is similarly unsubstantiated. The nation immediately slid into recession after WWII until Truman cut spending in half and reduced tariffs, then the new GOP Congress slashed effective tax rates through increases in various credits and deductions and leashed the unions with Taft Hartley. At that point, the private sector finally recovered from the Great Depression. However, those reforms were not sufficient to keep the country from entering several major recessions ending with the 70s stagflation. It was not until the Reagan reforms that the US enjoyed its longest period without a major recession - 1983-2007.
With respect to when the Great Depression ended, our TYRANNYSAURUS REX displays his ignorance on economics although to his credit he minored in economics. Armed with that our TR continues to mine trash economics (aka Forbes).
And there was no change of subject on the growth of the middle class post WW II and America's efforts to help rebuild the world. What our TR continues to ignore is the inequality (income/assets) post 1980 to date. As to the 70s stagflation, recall the contributions of Nixon/Watergate. As to our TR's claims for 1983-2007, much of that credit goes to the Clinton Administration despite conservatives' efforts. And by our TR setting 2007 as the close, he attempts to cover up what Bush/Cheney did with the Clinton surplus and their two unpaid tax cuts, two unpaid wars, etc, that gave us the Great Recession of 2007-8. Our TR sticks his head where the sun don't shine in ignoring the state of income/asset inequality today, much of which can be traced to the two Bush/Cheney unpaid tax cuts. As to the Reagan reforms, note that our TR ignores the several tax increases that followed his original reduction in rates before his two terms closed with the Iran Contra scandal that contributed to the current situation in the middle east.
I have actually read Goldberg’s book and it answers the questions raised so far in the comments relating to taxation, although lays off of questions relating to society’s ills in general.
It starts with the premises at the very beginning of the book (chapter 1, available on Amazon for free) that the current income tax (1)is hugely expensive, costing $320 billion per year to just administer, comply with or plan around; (2) is inefficient, failing to collect $385 billion per year that is rightfully owed under the tax law; and (3) is antiquated by current technology principally because it fails to take advantage of a system of taxation that taxes transactions as they occur electronically (through credit cards and other electronic funds transfer mechanisms), which the overwhelming volume of transactions do (think electronically cleared checks and on-line banking bill payments) and instead relies on a by-hand compilation of tax information and computer assisted income and tax computations (not very 21st century). It advocates a consumption tax, which excuses savings from tax because it is the portion of income or wealth that is not spent on personal consumption. It may surprise the blog commenters to note that the current income tax is largely a hybrid and eclectic consumption tax/income tax, which for many, particularly the wealthy, leans heavily toward a consumption tax (See Chapter 12 of the book and the examples discussed in that chapter, e.g., retirement plans, unrealized and therefore untaxed appreciation of properties like stocks, tax-deferred like-kind exchanges, etc.)). This conclusion is developed by describing the various forms of consumption tax available in chapters 10, 11 and 12. Thus the actual change in the tax base proposed in the book (Chapters 13, 14 and 15) is not nearly as radical as it would seem, but the mechanics of collection and the means of achieving progressivity are novel and quite different than under the Fair Tax. OK. By now my cover is blown. I have not only read the book, I also wrote it. As for those who might point out that transition to the new tax would be insurmountable, see chapter 16 of the book.
Shag: As to the 70s stagflation, recall the contributions of Nixon/Watergate.
The third rate Watergate burglary caused stagflation? You really want to go with that? As to our TR's claims for 1983-2007, much of that credit goes to the Clinton Administration despite conservatives' efforts. I agree, The 1995-2000 Clinton administration was the most conservative after Reagan of my 52 year old lifetime. Slick Willy was always first and foremost concerned with going with the flow to stay in power and the flow was conservative. And by our TR setting 2007 as the close, he attempts to cover up what Bush/Cheney did with the Clinton surplus and their two unpaid tax cuts, two unpaid wars, etc, that gave us the Great Recession of 2007-8. Actually, I chose 2007 as the end point because there was a major recession in 2008. With the exception of his 2003 tax reforms, Bush 43 actually started the return of progressive government, expanding government as a percentage of GDP back up to 21% and signing off on additional regulations in 2007. Clinton ran a far more conservative government after being chastised by the voters in 1994. Our TR sticks his head where the sun don't shine in ignoring the state of income/asset inequality today, much of which can be traced to the two Bush/Cheney unpaid tax cuts. Sorry, the budget almost returned to balance in 2007 largely because of all the new revenues that flowed in after the 2003 tax reforms. As to the Reagan reforms, note that our TR ignores the several tax increases that followed his original reduction in rates… Reagan both cut tax rates and eliminated or reduced the size of tax loopholes (your so called tax increases).
Bart
Perhaps some supporters of a progressive income tax want to punish the wealthy or redistribute their wealth, but the most common reason I have run across is the idea that the burden of taxation falls less heavily on one who has a great deal than it does one who has less. To take 10% of the income of a man living off 10,000 a year could mean the difference between having a place to stay or not, to take 20% of of the income of a man making 10,000,000 could mean the difference between having a place at the beach, mountains and city or two of the three ;)
Mr. W:
A flat income tax with personal and dependent deductions for basic living expenses accomplishes the goal of taxing people in proportion to their ability to pay. The progressive income tax was designed to and in fact does redistribute wealth.
At the low-wealth, low-income end, one can justify a low rate of tax or none at all by reference to allowing a minimum living standard for all working people, but at the middle to high end, it is much more difficult to justify progressivity by resort to "fairness" and inter-personal utility comparisons among people. One might find progressivity comports with ones view of how one would like society to be arranged and another may not because he/she has another view of society and free markets, but fairness is unlikely to be the guiding princpal because fairness lies in the eye of the beholder. Chapter 4 of the book is devoted to progressivety and discusses notions of fairness.
Taxman
At the low-wealth, low-income end, one can justify a low rate of tax or none at all by reference to allowing a minimum living standard for all working people, but at the middle to high end, it is much more difficult to justify progressivity by resort to "fairness" and inter-personal utility comparisons among people. One might find progressivity comports with ones view of how one would like society to be arranged and another may not because he/she has another view of society and free markets, but fairness is unlikely to be the guiding princpal because fairness lies in the eye of the beholder. Chapter 4 of the book is devoted to progressivety and discusses notions of fairness.
Taxman
Does the book address income/asset inequality and how it has grown particularly post 1980? Is inequality, like fairness, beauty, ugliness etc, also in the eye of the beholder? In life should we not address certain matters that some would characterize as being in the eye of the beholder? I'd suggest that fairness can be legislated, like with respect to poverty, and beyond. Much legislation can be unfair to some as beholders but that's no reason not to address inequality including by means of tax policy that may benefit many. Taxman should read Joseph Stiglitz.
Our TYRANNYSAURUS REX's:
"Reagan both cut tax rates and eliminated or reduced the size of tax loopholes (your so called tax increases)." perhaps demonstrates our TR wasn't aware of the 1986 Tax Reform Act's effect on increasing taxes of previously favored groups based on tax policy pushed by Democrats.
And let's add "liberty" to the eye of the beholder list, like the liberty not to be forced to eat broccoli or to die if one cannot live free. And then there's "pursuit of happiness."
35 52332528Shag,
To address your question to me regarding my book, the book is not an anti-tax book or a pro-tax book. It assumes that there will be Federal taxation. It is not a political book. Rather, it is written like an engineer would, recommending the way to redesign a tax system by first examining the failings of the current income tax system and then describing how a replacement system could be built that would accomplish the tax assessment and collection task by (1) making use of modern tools that were not available 100 or even 30 years ago, and (2) taking account of the failings of the old system (and explaining them to the reader) in order to avoid those failings in the replacement system. Even if the reader does not ultimately agree with the prescription I recommend, the reader will learn a whole lot about the underpinnings and shortcomings of the current system and hopefully be entertained at the same time.
Since my semi-retirement from practice in 1998, I have continues with my interest in US tax law. It cannot realistically be denied that the US system of taxation needs to be changed. Out of curiosity I "Googled":
Books and articles on replacing the income tax that got a lot of hits. One has to look to the sponsors behind these books and articles, as many of them are political. One that I do not consider to be political, although I could be wrong, was Yale law Prof. Michael J. Graetz's "100 Million Unnecessary Returns: A Fresh Start for the U.S.Tax System," a 5-page excerpt from his 2002 Yale Law Journal article - 112 Yale LJ 261. It's a quick read. I don't yet know if he has updated the subject as it retains the income and certain other taxes as well as recommending a VAT approach. I do not attribute political motives to TAXMAN, but I wonder if the engineering approach to the subject may be appropriate. I recall the series of late 1990s books on reengineering corporations, etc. with ideas that did not really make it. The Senate/House tax committees staffers are quite savvy with the need to change the system and may have good ideas. But the political climate may not permit real reform for some time to come. Tax reform must address fairness and justice, including income/asset inequality. While these may be in the eye of the beholder, they must be included in the debate. Query: Is "TAXMAN" also your auto plate? If so, I'm reminded of the Seinfeld episode where Kramer got by mistake the plate of a proctologist. Maybe your book tour might include Jon Stewart or Stephen Colbert where you could, which could be entertaining. Good luck with the book.
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If the progressive tax becomes a reality, it would prove to be a better option for Americans. Like what he already stated, income tax is prone to cheating. Also, if you are in a foreign land, you get to know how much you should be paying to the government by manual computation or through expatriate tax services
I took a federal tax course in my second year of law school (1952-53) that dealt with the tax code of 1930. Following graduation in 1954, there came the tax code of 1954. After a couple of years of practice, I discovered the need to know more tax law to service my clients. Fifa 14 Ultimate Team Coins
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Also to be considered is the impact of such "reform" on state income taxes that gear to federal income taxation. Might taxation by states become more significant than "reform" at the federal level.LOL Boosting
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Books by Balkinization Bloggers ![]() Jack M. Balkin, Memory and Authority: The Uses of History in Constitutional Interpretation (Yale University Press, 2024) ![]() Mark A. Graber, Punish Treason, Reward Loyalty: The Forgotten Goals of Constitutional Reform after the Civil War (University of Kansas Press, 2023) ![]() Jack M. Balkin, What Roe v. Wade Should Have Said: The Nation's Top Legal Experts Rewrite America's Most Controversial Decision - Revised Edition (NYU Press, 2023) ![]() Andrew Koppelman, Burning Down the House: How Libertarian Philosophy Was Corrupted by Delusion and Greed (St. Martin’s Press, 2022) ![]() Gerard N. Magliocca, Washington's Heir: The Life of Justice Bushrod Washington (Oxford University Press, 2022) ![]() Joseph Fishkin and William E. Forbath, The Anti-Oligarchy Constitution: Reconstructing the Economic Foundations of American Democracy (Harvard University Press, 2022) Mark Tushnet and Bojan Bugaric, Power to the People: Constitutionalism in the Age of Populism (Oxford University Press 2021). ![]() Mark Philip Bradley and Mary L. Dudziak, eds., Making the Forever War: Marilyn B. Young on the Culture and Politics of American Militarism Culture and Politics in the Cold War and Beyond (University of Massachusetts Press, 2021). ![]() Jack M. Balkin, What Obergefell v. Hodges Should Have Said: The Nation's Top Legal Experts Rewrite America's Same-Sex Marriage Decision (Yale University Press, 2020) ![]() Frank Pasquale, New Laws of Robotics: Defending Human Expertise in the Age of AI (Belknap Press, 2020) ![]() Jack M. Balkin, The Cycles of Constitutional Time (Oxford University Press, 2020) ![]() Mark Tushnet, Taking Back the Constitution: Activist Judges and the Next Age of American Law (Yale University Press 2020). ![]() Andrew Koppelman, Gay Rights vs. Religious Liberty?: The Unnecessary Conflict (Oxford University Press, 2020) ![]() Ezekiel J Emanuel and Abbe R. Gluck, The Trillion Dollar Revolution: How the Affordable Care Act Transformed Politics, Law, and Health Care in America (PublicAffairs, 2020) ![]() Linda C. McClain, Who's the Bigot?: Learning from Conflicts over Marriage and Civil Rights Law (Oxford University Press, 2020) ![]() Sanford Levinson and Jack M. Balkin, Democracy and Dysfunction (University of Chicago Press, 2019) ![]() Sanford Levinson, Written in Stone: Public Monuments in Changing Societies (Duke University Press 2018) ![]() Mark A. Graber, Sanford Levinson, and Mark Tushnet, eds., Constitutional Democracy in Crisis? (Oxford University Press 2018) ![]() Gerard Magliocca, The Heart of the Constitution: How the Bill of Rights became the Bill of Rights (Oxford University Press, 2018) ![]() Cynthia Levinson and Sanford Levinson, Fault Lines in the Constitution: The Framers, Their Fights, and the Flaws that Affect Us Today (Peachtree Publishers, 2017) ![]() Brian Z. Tamanaha, A Realistic Theory of Law (Cambridge University Press 2017) ![]() Sanford Levinson, Nullification and Secession in Modern Constitutional Thought (University Press of Kansas 2016) ![]() Sanford Levinson, An Argument Open to All: Reading The Federalist in the 21st Century (Yale University Press 2015) ![]() Stephen M. Griffin, Broken Trust: Dysfunctional Government and Constitutional Reform (University Press of Kansas, 2015) ![]() Frank Pasquale, The Black Box Society: The Secret Algorithms That Control Money and Information (Harvard University Press, 2015) ![]() Bruce Ackerman, We the People, Volume 3: The Civil Rights Revolution (Harvard University Press, 2014) Balkinization Symposium on We the People, Volume 3: The Civil Rights Revolution ![]() Joseph Fishkin, Bottlenecks: A New Theory of Equal Opportunity (Oxford University Press, 2014) ![]() Mark A. Graber, A New Introduction to American Constitutionalism (Oxford University Press, 2013) ![]() John Mikhail, Elements of Moral Cognition: Rawls' Linguistic Analogy and the Cognitive Science of Moral and Legal Judgment (Cambridge University Press, 2013) ![]() Gerard N. Magliocca, American Founding Son: John Bingham and the Invention of the Fourteenth Amendment (New York University Press, 2013) ![]() Stephen M. Griffin, Long Wars and the Constitution (Harvard University Press, 2013) Andrew Koppelman, The Tough Luck Constitution and the Assault on Health Care Reform (Oxford University Press, 2013) ![]() James E. Fleming and Linda C. McClain, Ordered Liberty: Rights, Responsibilities, and Virtues (Harvard University Press, 2013) Balkinization Symposium on Ordered Liberty: Rights, Responsibilities, and Virtues ![]() Andrew Koppelman, Defending American Religious Neutrality (Harvard University Press, 2013) ![]() Brian Z. Tamanaha, Failing Law Schools (University of Chicago Press, 2012) ![]() Sanford Levinson, Framed: America's 51 Constitutions and the Crisis of Governance (Oxford University Press, 2012) ![]() Linda C. McClain and Joanna L. Grossman, Gender Equality: Dimensions of Women's Equal Citizenship (Cambridge University Press, 2012) ![]() Mary Dudziak, War Time: An Idea, Its History, Its Consequences (Oxford University Press, 2012) ![]() Jack M. Balkin, Living Originalism (Harvard University Press, 2011) ![]() Jason Mazzone, Copyfraud and Other Abuses of Intellectual Property Law (Stanford University Press, 2011) ![]() Richard W. Garnett and Andrew Koppelman, First Amendment Stories, (Foundation Press 2011) ![]() Jack M. Balkin, Constitutional Redemption: Political Faith in an Unjust World (Harvard University Press, 2011) ![]() Gerard Magliocca, The Tragedy of William Jennings Bryan: Constitutional Law and the Politics of Backlash (Yale University Press, 2011) ![]() Bernard Harcourt, The Illusion of Free Markets: Punishment and the Myth of Natural Order (Harvard University Press, 2010) ![]() Bruce Ackerman, The Decline and Fall of the American Republic (Harvard University Press, 2010) Balkinization Symposium on The Decline and Fall of the American Republic ![]() Ian Ayres. Carrots and Sticks: Unlock the Power of Incentives to Get Things Done (Bantam Books, 2010) ![]() Mark Tushnet, Why the Constitution Matters (Yale University Press 2010) Ian Ayres and Barry Nalebuff: Lifecycle Investing: A New, Safe, and Audacious Way to Improve the Performance of Your Retirement Portfolio (Basic Books, 2010) ![]() Jack M. Balkin, The Laws of Change: I Ching and the Philosophy of Life (2d Edition, Sybil Creek Press 2009) ![]() Brian Z. Tamanaha, Beyond the Formalist-Realist Divide: The Role of Politics in Judging (Princeton University Press 2009) ![]() Andrew Koppelman and Tobias Barrington Wolff, A Right to Discriminate?: How the Case of Boy Scouts of America v. James Dale Warped the Law of Free Association (Yale University Press 2009) ![]() Jack M. Balkin and Reva B. Siegel, The Constitution in 2020 (Oxford University Press 2009) Heather K. Gerken, The Democracy Index: Why Our Election System Is Failing and How to Fix It (Princeton University Press 2009) ![]() Mary Dudziak, Exporting American Dreams: Thurgood Marshall's African Journey (Oxford University Press 2008) ![]() David Luban, Legal Ethics and Human Dignity (Cambridge Univ. Press 2007) ![]() Ian Ayres, Super Crunchers: Why Thinking-By-Numbers is the New Way to be Smart (Bantam 2007) ![]() Jack M. Balkin, James Grimmelmann, Eddan Katz, Nimrod Kozlovski, Shlomit Wagman and Tal Zarsky, eds., Cybercrime: Digital Cops in a Networked Environment (N.Y.U. Press 2007) ![]() Jack M. Balkin and Beth Simone Noveck, The State of Play: Law, Games, and Virtual Worlds (N.Y.U. Press 2006) ![]() Andrew Koppelman, Same Sex, Different States: When Same-Sex Marriages Cross State Lines (Yale University Press 2006) Brian Tamanaha, Law as a Means to an End (Cambridge University Press 2006) Sanford Levinson, Our Undemocratic Constitution (Oxford University Press 2006) Mark Graber, Dred Scott and the Problem of Constitutional Evil (Cambridge University Press 2006) Jack M. Balkin, ed., What Roe v. Wade Should Have Said (N.Y.U. Press 2005) Sanford Levinson, ed., Torture: A Collection (Oxford University Press 2004) Balkin.com homepage Bibliography Conlaw.net Cultural Software Writings Opeds The Information Society Project BrownvBoard.com Useful Links Syllabi and Exams |