For the folder of "unbelievable, but true, policy proposals" if you care about state and local tax, state government, or Nebraska specifically. This just keeps hanging around somehow.

An odd first post, but I'm excited to be out of my wheelhouse and presenting my piece Adjudicative Retroactivity and the Power to Punish at the Constitutional Law Colloquium at Florida State. I'll be back to tax soon (I hope).