Miranda Perry Fleischer
Professor of Law, University of San Diego School of Law, mirandafleischer@ sandiego.edu.
Daniel Hemel
Assistant Professor of Law, University of Chicago Law School, dhemel@ uchicago.edu.
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.