The Conservative Critics of Henry Simons

3 Pages Posted: 10 Aug 2013

Date Written: August 5, 2013


Henry Simons was a University of Chicago economist who had enormous influence on tax policy, being a coauthor of the Haig-Simons definition of income. Although Simons was very conservative, indeed a libertarian, he has been heavily criticized by conservatives for facilitating liberal tax policies. In fact, his tax theories were consistent with his libertarian view.

Keywords: Henry Simons, Haig-Simons, Chicago School of Economics

JEL Classification: H20, K34

Suggested Citation

Bartlett, Bruce, The Conservative Critics of Henry Simons (August 5, 2013). Tax Notes, Vol. 140, No. 6, 2013, Available at SSRN:

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