Charles L. Denison Professor of Law, NYU School of Law; Faculty Co-Director of ‪@taxlawcenter.org‬; Former Biden White House and Obama White Househttps://bsky.app/profile/davidkamin.bsky.socialhttps://bsky.app/profile/davidkamin.bsky.social/post/3m637krwqnc2xNew paper on importance, challenges, and goals of progressive tax reform published in @taxnotes.com and now available outside paywall here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5775982 [contains quote post or other embedded content]20 Nov 2025 16:42 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3m637krwqnc2xhttps://bsky.app/profile/davidkamin.bsky.social/post/3m5jwnrjecc2jNew paper on tax reform in wake of OBBBA is out this week in @taxnotes.com. While that bill is (rightly) unpopular, risk that regressive and complex changes end up living on in years ahead if we follow past patterns. Paper begins to sketch out paths for progressive tax reform. https://www.taxnotes.com/tax-notes-federal/one-big-beautiful-bill-act-obbba/tax-reform-after-one-big-beautiful-bill-act/2025/11/10/7t79v13 Nov 2025 19:47 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3m5jwnrjecc2jhttps://bsky.app/profile/davidkamin.bsky.social/post/3lvvgutszoc26Sharing a new paper forthcoming in Harv. J. on Legislation. Takes a step back to ask when policymakers enact a new spending program or a tax cut, who pays for the policy? Policymakers may not say or, even if they do, what they say may not be the ultimate financing. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=531026308 Aug 2025 14:15 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3lvvgutszoc26https://bsky.app/profile/davidkamin.bsky.social/post/3lpmadivcjc24More from @taxlawcenter.org on House reconciliation bill. (1) Close reading of bill shows text curtails SALT cap workarounds for all biz (including 199A biz). That’s good news IF it sticks. (2) OTOH, bill slashes clean energy credits and imposes unworkable red tape. Bad news.20 May 2025 13:53 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3lpmadivcjc24https://bsky.app/profile/davidkamin.bsky.social/post/3lp64qus3vk2e(1) Two new pieces from @taxlawcenter.org on tax provisions in the House reconciliation bill. Detailing unfair and complex new provisions to the benefit of those with higher incomes and then onerous provisions on lower-income working families.14 May 2025 23:12 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3lp64qus3vk2ehttps://bsky.app/profile/davidkamin.bsky.social/post/3lp2rlqu7vk2j(1) There’s a lot in W+Ms draft bill. We knew it'd be losing trillions of $$$ and in regressive fashion. But provisions also pick winners+losers often in unjustified ways and give us an (even more) swiss cheese tax system that’d generally be harder to administer and unfair in new ways.13 May 2025 15:14 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3lp2rlqu7vk2jhttps://bsky.app/profile/davidkamin.bsky.social/post/3ln254lmgbs2oA letter from many of the @nyulaw.bsky.social faculty on importance of academic freedom and rule of law, which are under threat. We have many different perspectives and should on law and policy, but these are core principles in support of which we stand together. https://drive.google.com/file/d/1yysJtoZ05MsiDRXAQIwF-Wu0pK4Stw-v/view17 Apr 2025 22:17 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3ln254lmgbs2ohttps://bsky.app/profile/davidkamin.bsky.social/post/3llw3rchurs2o(1) The Trump administration bears responsibility for the economic pain and chaos that will come from its tariffs. And charts like this from @budgetlab.bsky.social show the regressive effects. But, I want to talk about the responsibility now of the other two branches: Congress and the courts.03 Apr 2025 14:17 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3llw3rchurs2ohttps://bsky.app/profile/davidkamin.bsky.social/post/3lkdqu6hvak2o(1) The CR is a bad bill (see large & pointless cut to DC funding). But, I want to focus on what it does not do: it does not authorize the lawless actions of Trump admin to unilaterally slash agencies’ budgets. Those acts remain lawless and should continue to be fought in court.14 Mar 2025 13:49 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3lkdqu6hvak2ohttps://bsky.app/profile/davidkamin.bsky.social/post/3lkbyfwu6m22iThe giant cut in IRS is effectively a tax cut disproportionately for top of income spectrum and done in worst possible way-a reward to aggressive tax positions and lawbreaking-and demoting top lawyer risks IRS itself not following the laws on the books. https://www.washingtonpost.com/business/2025/03/13/musk-doge-irs-trump/13 Mar 2025 20:59 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3lkbyfwu6m22ihttps://bsky.app/profile/davidkamin.bsky.social/post/3ljljvh4kwc22(1) Slashing the IRS in half by executive fiat would be contrary to law – Congress sets the magnitude of tax services and enforcement – and fundamentally undermines the fair implementation tax system established under the law. https://www.nytimes.com/2025/03/04/us/politics/irs-job-cuts.html04 Mar 2025 22:40 +0000at://did:plc:rupwp67zzknaevza6tedog4j/app.bsky.feed.post/3ljljvh4kwc22