Daniel Hemel(@DanielJHemel) 's Twitter Profileg
Daniel Hemel

@DanielJHemel

Teaching tax & torts at @nyulaw.

ID:533172696

linkhttps://slate.com/technology/2023/04/twitter-hack-elon-musk-crypto-scams.html calendar_today22-03-2012 12:15:11

8,6K Tweets

9,6K Followers

2,5K Following

Follow People
Daniel Hemel(@DanielJHemel) 's Twitter Profile Photo

Filed in the 6th Circuit: Brief of Law Professors as Amici Curiae in United States v. Sittenfeld, No. 23-3840. A disturbing case of prosecutorial overreach that casts a pall over core political activity. Read the brief here: ssrn.com/abstract=46683….

account_circle
Tax Notes(@TaxNotes) 's Twitter Profile Photo

Perspective: Daniel Hemel argues that by exempting tax regulations from the generally applicable framework for cost-benefit & distributional analysis, the Biden admin undermines its efforts to address wealth & income inequality through regulatory action. taxnotes.co/4acNfdP

Perspective: @DanielJHemel argues that by exempting tax regulations from the generally applicable framework for cost-benefit & distributional analysis, the Biden admin undermines its efforts to address wealth & income inequality through regulatory action. taxnotes.co/4acNfdP
account_circle
Lisa L. Ouellette(@PatentScholar) 's Twitter Profile Photo

New in Stanford Lawyer: how to reform biomedical innovation policy to (1) better align rewards with demonstrated social value and (2) provide broad access to those innovations (based on work with Daniel Hemel) @StanfordLaw law.stanford.edu/stanford-lawye…

account_circle
Daniel Hemel(@DanielJHemel) 's Twitter Profile Photo

As Steve Rosenthal & I wrote the last time the IRS delayed the 1099-K requirement (taxpolicycenter.org/taxvox/irss-ch…), the IRS 'still must follow the law. And Congress did not give the IRS discretion to decide when the $600 rule would take effect.'

account_circle
Daniel Hemel(@DanielJHemel) 's Twitter Profile Photo

NEW DRAFT: How should agencies account for the deadweight loss of redistribution in regulatory analysis? Here's a simple method based on the elasticity of taxable income, w/important implications for the re-draft of Circular A-4. ssrn.com/abstract=46271…. Comments appreciated!

NEW DRAFT: How should agencies account for the deadweight loss of redistribution in regulatory analysis? Here's a simple method based on the elasticity of taxable income, w/important implications for the re-draft of Circular A-4. ssrn.com/abstract=46271…. Comments appreciated!
account_circle
Patrick Driessen(@pdriessentax) 's Twitter Profile Photo

SALT cap workaround is insidious, but until now I've resisted idea of nixing the IRS guidance.

Yet on 5th look, Notice 2020-75 is so bad on substance & process that it has to go, even if that causes political storm or ends up at SC. See Daniel Hemel

papers.ssrn.com/sol3/Delivery.…

account_circle
Josh McCabe(@JoshuaTMcCabe) 's Twitter Profile Photo

Great overview of tax benefit phaseouts. The rise of phaseouts begins in 1975 - with the EITC - and takes off from there.

The shift from the era of easy finance to the era of austerity brought us some funky tax policy.

account_circle
Jeff Stein(@JStein_WaPo) 's Twitter Profile Photo

Really wish we could refer to members of Congress this way

(via @danieljhemel's very interesting paper on phase outs vs. universal policy proposals)

Really wish we could refer to members of Congress this way (via @danieljhemel's very interesting paper on phase outs vs. universal policy proposals)
account_circle
Daniel Hemel(@DanielJHemel) 's Twitter Profile Photo

'Science Fiction, Legal Fiction, Political Fiction & the 100-Year Life,' forthcoming in 'Law & the 100-Year Life' (Cambridge University Press). The path to century-long lifespans will require extraordinary advances not only in medicine but also in institutional design. ssrn.com/abstract=45539…

'Science Fiction, Legal Fiction, Political Fiction & the 100-Year Life,' forthcoming in 'Law & the 100-Year Life' (@CambridgeUP). The path to century-long lifespans will require extraordinary advances not only in medicine but also in institutional design. ssrn.com/abstract=45539…
account_circle
Daniel Hemel(@DanielJHemel) 's Twitter Profile Photo

Emerging from a social media hiatus to post a new paper, 'Phaseouts,' forthcoming in Tax Law Review. Abstract below; link here: papers.ssrn.com/sol3/papers.cf…; comments much appreciated.

Emerging from a social media hiatus to post a new paper, 'Phaseouts,' forthcoming in Tax Law Review. Abstract below; link here: papers.ssrn.com/sol3/papers.cf…; comments much appreciated.
account_circle