87.3

Thanks to William Baude, David Bernstein, Nathan Chapman, and John Harrison; to the participants of the 2018 Rocky Mountain Junior Faculty Colloquium, the 2019 Federalist Society Young Legal Scholars panel, and the 2019 University of Richmond Junior Scholars Workshop; and in particular to my colleagues Zack Gubler, Rhett Larson, Kaipo Matsumura, Trevor Reed, Josh Sellers, Bijal Shah, and Justin Weinstein-Tull for their early interventions. Thanks also to Jessica Kemper and Katherine Johnson for tremendous research assistance.

I am indebted to Monica Bell, Merav Bennett, Stephanos Bibas, Andrew Crespo, Justin Driver, Roger Fairfax, Trevor Gardner, Bernard Harcourt, Emma Kaufman, Brian Leiter, Richard McAdams, Tracey Meares, Martha Nussbaum, Dan Richman, Jocelyn Simonson, Roseanna Sommers, and Fred Smith for terrific comments on drafts. Thanks as well to Will Baude, Genevieve Lakier, Lauren Ouziel, and participants at the Criminal Justice Roundtable, the Junior Criminal Justice Roundtable, the University of Chicago Works-in-Progress Workshop, and the University of Virginia Faculty Workshop for generative conversations. For research assistance, thanks to Merav Bennett, Dylan Demello, Morgan Gehrls, Alli Hugi, Kevin Kennedy, and especially Alex Song. The Darelyn A. and Richard C. Reed Memorial Fund furnished financial support.

The Douglas Clark and Ruth Ann McNeese Faculty Research Fund at the University of Chicago Law School provided financial support for this project. For helpful comments, the authors thank Leslie Book, David Gamage, Eric Hemel, Kevin Kennedy, Benjamin Leff, Elisabeth Mayer, Susan Morse, Anna Stapleton, André Washington, Matt Zwolinski, Lawrence Zelenak, participants at the Brigham Young University Law School Tax Policy Colloquium, the Duke University School of Law Tax Policy Colloquium, the 2018 National Tax Association Annual Meeting, and editors of The University of Chicago Law Review.