Episode 072 – Conversation with Prof. Steven Dean.mp3
This podcast features Brooklyn Law School Professor Steven A. Dean discussing his recent article, Tax Deregulation, 86 N.Y.U. L. Rev. 387 (May 2011). The article defines what tax deregulation is as it has emerged as an important feature of the tax policy landscape. It has done so even as scholars have failed to grapple with its normative significance. Prof. Dean discusses his proposal using examples from the current election campaign to illustrate the differences between tax simplification and tax deregulation. In the article, he concludes deregulatory provisions that aim to produce micro-compliance spirals offer the most promising risk-reward profiles, but even they may cause more harm than good.
Prof. Dean has expertise in Tax Law and Policy, International Tax, Tax Havens and Tax Simplification. He has written extensively on these topics with a list of his publications available here.