Tax Law and Policy

The concept of speech is typically defined as the communication of thoughts in spoken words. Yet the authors note that First Amendment protection of speech is far broader, covering nonrepresentational art, instrumental music, and even nonsense—individual topics that Tushnet, Chen, and Blocher focus on (in that order) in the book.

In a lecture marking his appointment as the Stanley S. Surrey Professor of Law at Harvard Law School, Tom Brennan ’01 delivered a talk titled “Focus and Perspective in Taxation," which addressed the issue of defining economic ownership and also the issue of uncertainty in future tax rates.