Green Bag 2d, Vol. 6, p. 431, 2003
10 Pages Posted: 13 Oct 2003 Last revised: 26 Feb 2009
Date Written: 2004
This article makes a compelling case that the United States could learn from the imaginative tax policy-maker Peter the Great and institute a tax on beards. Such a tax could raise a little revenue, decrease scruffiness, and provide a new subject for cutting-edge law review notes.
Notes: This a description of the paper and not the actual abstract.
Keywords: Humor, Taxation, Peter the Great
JEL Classification: K34
Suggested Citation: Suggested Citation
Jensen, Erik M., Taxation of Beards (2004). Green Bag 2d, Vol. 6, p. 431, 2003; Tax Notes, Vol. 102, p. 153, 2004. Available at SSRN: https://ssrn.com/abstract=438784