85.7

Thanks to Bruce Ackerman, Matt Adler, Anne Alstott, Ian Ayres, Bob Cooter, Dan Farber, Lee Fennell, Ed Fox, Heather Gerken, Jacob Goldin, Michael Graetz, Andrew Hayashi, Christine Jolls, Amy Kapczynski, Louis Kaplow, Max Kasy, Al Klevorick, Lewis Kornhauser, Doug Kysar, Daniel Markovits, Mitch Polinsky, Alex Raskolnikov, Susan Rose-Ackerman, Chris Sanchirico, David Schleicher, Alan Schwartz, Steve Shavell, Matt Stephenson, Judge Stephen Williams, Gui Woolston, and participants at the Columbia Tax Policy Workshop, Yale Law School Faculty Workshop, National Tax Association Annual Meetings, Loyola Law School Tax Policy Workshop, Boston University Law and Economics Workshop, Boston College Tax Policy Workshop, and William and Mary Faculty Workshop for helpful comments. Thanks to Daniel Giraldo, Brian Highsmith, Quentin Karpilow, Michael Loughlin, Brian McGrail, Farrah Ricketts, Kate Tian, and Jacob Waggoner for excellent research assistance.

Thanks to Stephen Sachs, Patrick Borchers, Alex Boni-Saenz, Mark Rosen, Chris Schmidt, Mike Gentithes, Lori Andrews, Richard Wright, Greg Reilly, and Harold Krent for their helpful comments on this Article .