Unknowable Unknowns of Tax Reform: Wicked Systems, Cloud Seeding, and the Border Adjustment Tax

6 Pages Posted: 24 Feb 2017 Last revised: 10 Mar 2017

See all articles by Jack Manhire

Jack Manhire

Texas A&M University School of Innovation; Bush School of Government & Public Service

Date Written: February 24, 2017

Abstract

This brief response to Michael Graetz's forthcoming article in the Columbia Tax Journal explores just one of the "unknowable unknowns" concerning the border-adjustment tax proposal in the House Republican Blueprint. The implication is that there are most likely numerous lurking unknowable unknowns and tax policy makers should be cautious in relying on future linear economic projections in order to fund (or even justify) current tax reform measures.

Keywords: border adjustment tax, tax reform, Graetz, wicked system, tax compliance, wicked problem

JEL Classification: H2, H25, H26, K34

Suggested Citation

Manhire, Jack, Unknowable Unknowns of Tax Reform: Wicked Systems, Cloud Seeding, and the Border Adjustment Tax (February 24, 2017). Texas A&M University School of Law Legal Studies Research Paper No. 17-19, Available at SSRN: https://ssrn.com/abstract=2922887 or http://dx.doi.org/10.2139/ssrn.2922887

Jack Manhire (Contact Author)

Texas A&M University School of Innovation

1249 TAMU
College Station, TX 77843-1249
United States

Bush School of Government & Public Service ( email )

4220 TAMU
College Station, TX 76845
United States

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