Thursday, February 28, 2013
Roberta F. Mann (Oregon) presents Economists are from Mars, Lawyers are from Venus: The Tax Policy Implications of Communication Failure at UCLA today as part of its Tax Policy and Public Finance Colloquium hosted by Jason Oh and Kirk Stark:
This article will first explore the development of the relationship between lawyers and economists by briefly examining the “law and economics” movement. The next section will contrast the training of economists with the training of lawyers. The following section will focus on the income tax system and the role economists and lawyers play in its development and implementation, including options for tax reform and its effect on in equality. Finally, the article will delve into behavioral research and the psychology of “numbers,” and the implications for the tax and fiscal systems.