Congress needs to rethink tax law so it can complement other economic tools. And Congress needs to act soon, because overreliance on other tools—financial sanctions, export controls and tariffs—threatens their long-term viability.
Andrew Hayashi is an expert in tax law, tax policy and behavioral law and economics, and serves as director of the Virginia Center for Tax Law. He joined the University of Virginia School of Law's faculty in July 2013. Hayashi is a McDonald Distinguished Fellow at the Center for the Study of Law and Religion at Emory University.
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