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Whatever Source Derived
Whatever Source Derived
Thoughts on tax and the law
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Make UI Savings Sober, But Not Yet

This is the penultimate Part 8, of a serial posting of my law review article, “How to Save Unemployment Insurance.” Part Four explained how UI went wrong, and Part Five explored why. Part Seven explained the key definitional move any reform proposal probably has to


UI: Why It Matters

This is Part 3 of a serial posting of my law review article, “How to Save Unemployment Insurance.” Part One is here, Part Two here. You can download the whole manuscript here.

UI, like other forms of insurance, is a form of income smoothing.[1] In effect, workers…


More Impressions About Patent Exhaustion

[This post was co-authored with Lisa Larrimore Ouellette and cross-posted at Written Description.]

As we explained last week, the full impact of the Supreme Court’s decision in Impression Products v. Lexmark will depend on whether…


No, Guaranteed Issue and Community Rating Do Not Depend on an Individual Mandate

Economist Robert Frank writes in this morning’s New York Times:

Republicans have promised to replace Obamacare with something better. Everyone, Mr. Trump included…