@_andyboardman

law student @berkeleylaw. fmr @iteptweets & @urbaninstitute. Ocean State expat.

 Bay Area 🔁 DC
Joined April 2011
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389Media
A very strange assumption in the Rauh paper: Migration is assumed permanent if the tax passes and is struck down in court. But if the tax fails in the polls, all billionaires return! This combination reduces the NPV without concluding that the migration loss is already baked-in
Morten N. Støstad@MortenStostadOct 24
Replying to @MortenStostad
On legal challenges, I find it philosophically troublesome to give a 50% haircut on potential legal challenges within the main estimate. If billionaires could strike down every tax in court, should estimates always say that such taxes would lose revenue?
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Andy Boardman retweeted
Andrew Lautz@andrew_lautzOct 22
.@GS_Watson and I explored policy options to reform the tax treatment of nonprofit hospitals. We estimate that subjecting large hospital systems to the 21% corporate tax would raise nearly $150B over 10 years. (1/5)
Garrett Watson@GS_WatsonOct 22
New from @andrew_lautz and me: Nearly half of US hospitals are exempt from federal corporate income tax among other tax breaks. As hospitals consolidate into larger systems, these worth more each year. What would reform look like? taxfoundation.org/blog/optio… @TaxFoundation

Options to Reform the Tax Treatment of Exempt Hospitals

Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have questioned whether hospitals are providing as much in community benefits as...

taxfoundation.org
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For economists, the concept of cheap talk is very important with the one exception of billionaires threatening to migrate
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We know how to make our streets safer, so we did it 600 times. Red light cameras reduce red light running by 80% and T-bone crashes by 65%. Most importantly, they help New Yorkers get home safely. That's why we installed new red light cameras at 600 intersections across the five boroughs to help stop dangerous driving before tragedy strikes, and make our streets safer for everyone who walks, rolls, drives, or takes the bus. nydailynews.com/2026/10/21/n…

NYC expands red light cameras to 600 intersections, meeting goal

In 2024, state lawmakers authorized the city to put red light cameras at 600 intersections — up from the prior cap of 150.

nydailynews.com
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This is a helpful gut check for views on the CA billionaire tax. If CA were instead considering a 4% annual mark-to-market income tax on billionaires, would your opinion of it be similar?
Andy Boardman@_andyboardmanOct 21
Replying to @MichaelSLinden @asymmetricinfo
It’s also payable over 5 years, so about 1% annually. CA billionaires’ wealth has grown 30%+ in each of the last 3 years, per ASZ. So the wealth tax is equivalent to a roughly 4% tax on annual wealth gain. Considerably lower than CA income tax rates for high earners.
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I highly recommend @BharatRamamurti’s interview with @DavidSGamage, a coauthor of the CA billionaire tax measure. David explains the rationale for key design features, including the decision to structure the tax as a wealth tax rather than an income tax. bharatramamurti.substack.com…
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Joel Michaels@michaelsjoelOct 6
Excited to share my new article on appropriations law and executive power, forthcoming in the @HarvLRev. Comments are welcome! (Link below.)
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Greg Ip
@greg_ipOct 6
1/ Mind blowing story about Trump accounts by @RichardRubinDC & @ashleaebeling. Under Treasury's new rules, a company can donate stock to a child's Trump account; parents can’t pick the stocks, reject donated shares, or sell for 5 years. Some possible implications...
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Richard Rubin@RichardRubinDCOct 5
New from us: Last week's Trump Accounts changes mean that millions of kids will get individual stocks that they can't reject and can't sell for five years. wsj.com/politics/policy/trum…

Trump Accounts’ Extraordinary Expansion Puts Individual Stocks Into Kids’ Holdings

Millions of kids will receive donated stocks in individual companies that they can’t reject and can’t sell for five years.  

wsj.com
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Richard Rubin@RichardRubinDCOct 1
Tens of billions of dollars. A fight over what two words mean. An online dating scam. Giant companies. Pandemic echoes. The ongoing saga of what used to be Section 7508A(d) has it all. wsj.com/politics/policy/tax-…

Tens of Billions in Contested Tax Bills Hinge on Two Words

wsj.com
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Andy Boardman retweeted
Bridget Early@bridget__earlySep 22
New from me: Nebraska was the first state to begin Medicaid work requirement implementation post-HR1. So far, the process has been riddled with confusion, coverage losses, conflicting information and long call center wait times: modernhealthcare.com/politic…

Nebraska started work requirements early. Here’s how it’s going

Medicaid work requirements will take effect nationwide in January. Nebraska got a head start.

modernhealthcare.com
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Mike Konczal@mtkonczalSep 3
BLS this morning, with revised 2Q data: "The labor share, which is the percentage of output that accrues to workers in the form of compensation, was 52.8 percent in the second quarter of 2026, the lowest level in the series, which begins in the first quarter of 1947."
BLS-Labor Statistics
@BLS_govSep 3
Replying to @BLS_gov
See our interactive graphics on today’s new #BLSdata on #Productivity and #Costs bls.gov/charts/productivity-… #DataViz
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scott horsley@HorsleyScottSep 2
Billions of dollars in taxes went uncollected last year after the IRS slashed its auditing staff. npr.org/2026/09/02/nx-s1-595…

The IRS slashed its staff. One result? More taxes going uncollected

The IRS slashed its auditing staff last year — but the move may have backfired as tax collections from enforcement efforts plummeted, an Inspector General report shows.

npr.org
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Fascinating paper. Not only have the TCJA corporate tax cuts almost exclusively benefitted high-income investors & employees—those benefits are also overwhelmingly concentrated in blue cities & states.
Patrick Kennedy
@kennedy_patkAug 31
Replying to @kennedy_patk
Gains are unevenly geographically distributed as well, since shareholders and high-income workers are more likely to live in large, high-cost metro areas.
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ProPublica
@propublicaAug 17
New: At some private schools across the U.S., every student uses taxpayer money to pay toward tuition, thanks to the growth of school voucher programs. But these "quasi-public" schools face almost none of the scrutiny given to public schools. propub.li/4gEeJgD

At “Quasi-Public” Private Schools, 100% of Students Get Tuition Vouchers. There’s Almost No...

Private schools — even those that are heavily dependent on taxpayer funding — often operate without the scrutiny public schools are subject to. Following the money at one Milwaukee private school...

propublica.org
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Property Taxes and Housing Allocation Under Financial Constraints NBER WP #35587 Joshua Coven, Sebastian Golder, Arpit Gupta & Abdoulaye Ndiaye
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The Associated Press
@APAug 5
Missouri voters have rejected a ballot measure to eliminate the state’s individual income tax and authorize more state sales taxes. apnews.com/article/missouri-…

Missouri US Rep. Wesley Bell wins a Democratic primary rematch against former Rep. Cori Bush

U.S. Rep. Wesley Bell has won a rematch in a Missouri Democratic primary against former Rep. Cori Bush, an outspoken activist who had been part of a progressive group of House members known as the...

apnews.com
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David S. Mitchell@dsmitch28Jul 23
Just 208 people with a combined $85.1 BILLION in tax sheltered retirement accounts! I wrote about this problem @equitablegrowth in 2022: equitablegrowth.org/retireme… Glad to see @RonWyden & @RichieNeal trying to do something about it.

Retirement tax incentives supercharge the fortunes of wealthy Americans

A look at the growth and abuse of retirement tax incentives by wealthy Americans, why it matters to average retirement savers, and promising remedies.

equitablegrowth.org
The Wall Street Journal
@WSJJul 22
More than 1,000 Americans racked up IRAs worth at least $25 million. “This is yacht financing or dynasty building.” on.wsj.com/4yqu1NQ
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National Tax Journal@JournalTaxJul 9
New work in the National Tax Journal “The Paycheck Protection Program: Progressivity and Tax Effects” By David Splinter, Michael Love, Eric Heiser, and Jacob Mortenson
PPP was progressive

ALT PPP was progressive

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We now estimate that the Trump administration has delivered more than $100 billion over a decade in tax cuts through regulatory giveaways, driven largely by undermining CAMT and rolling back regulations on partnership related-party basis shifting. taxlawcenter.org/blog/the-ad…

The Administration’s Regulatory Tax Giveaways Likely Exceed $100 Billion, with More Risks of Costly...

We have updated our spotlight for tax regulatory decisions to reflect new actions by Treasury and the IRS. We now estimate that the Trump Administration has likely delivered over $100 billion over a...

taxlawcenter.org
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