Works in Progress
Optimal Avoidability in Cross-Border Minimum Taxation (revise and resubmit, Journal of Public Economics)
An Optimal-Tax Approach to the Income Tax Base (with Jacob Goldin and Daniel Hemel)
The Uneasy Case for the Dormant Commerce Clause in State Tax Cases (with Alan Sykes)
Sourcing Income in an Interconnected World
Optimal Tax Jurisdiction: A Sufficient Statistics Approach (with Kristoffer Berg)
Distribution and Social Preferences (with Michael Gilbert and Andrew Hayashi)
Published and Forthcoming
The Functions of Foreign Minimum Taxes, 18 Columbia Journal of Tax Law ___ (2027) [symposium contribution]
Taxation, Stanford Encyclopedia of Philosophy ___ (2027)
Buy or D.I.Y.: Home Production and the Income Tax, 127 Columbia Law Review ___ (2027) [with Joseph Bankman, Jacob Goldin, and Ana Vasilj]
Separation of Bases and the Fiscal Constitution, 107 Texas Law Review ___ (2027) [with Daniel Hemel]
Migration and Social Population Ethics, 13 Oxford Studies in Political Philosophy ___ (2027) [with Jacob Nebel]
What Is the Role of Minimum Taxes on Businesses? AEI Economic Papers (2026) [with other members of the AEI Tax Policy Group]
The Hole in the Global Minimum Tax, 93 University of Chicago Law Review ___ (2026)
Does the U.S. Exception Threaten Pillar Two? 188 Tax Notes Federal 387 (2025)
Reports of Pillar Two's Death Are Greatly Exaggerated, 186 Tax Notes Federal 1471 (2025)
Progressive Taxation for the World, 78 Tax Law Review 219 (2025)
Universal Statism, 52 Philosophy & Public Affairs 596 (2024)
The Use and Abuse of Location-Specific Rent, 76 Tax Law Review 277 (2023) [with Mitchell Kane]
Progressive Formulary Apportionment: The Case for “Amount D,” 171 Tax Notes 1713 (2021) [with Mitchell Kane]
Illusions of Justice in International Taxation, 48 Philosophy & Public Affairs 151 (2020)
An Ethical Framework for Global Vaccine Allocation, 369 Science 1309 (2020) [third author, with Ezekiel Emanuel, Govind Persad, and others]
The Democratic Limits of Political Experiments, 19 Politics, Philosophy & Economics 321 (2020) [with Eric Beerbohm and Ryan Davis]
Taxing Pain and Suffering, 94 NYU Law Review 507 (2019)
Our Deeds, Ourselves, 72 Analysis 665 (2012)