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Taxation & Estate Planning

: Start Making Sense

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"Tagging" is a popular idea in tax policy scholarship these days. The idea goes back to a 1978 paper by 2001 Economics Nobelist George Akerlof, called "The Economics of 'Tagging' as Applied to the Optimal Income Tax, Welfare Programs, and Manpower Planning." The idea is finding observable attributes (tags) that correlate, e.g., with high income earning ability, and basing tax burdens on that. An example might be a height tax.

With that in mind, I've come up with a paper title that almost doesn't need that good a paper to justify itself. Offered to the world, as I don't plan to use it. Perhaps it would be a political economy piece about the perils of the approach?

"You're It, I Quit: The Truth About Tagging."

Full post as published by Start Making Sense on October 27, 2009 (boomark / email).

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