Taxation of Beards
Erik M. Jensen
Case Western Reserve University School of Law
Green Bag 2d, Vol. 6, p. 431, 2003
Tax Notes, Vol. 102, p. 153, 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.
Note: This a description of the paper and not the actual abstract.
Number of Pages in PDF File: 10
Keywords: Humor, Taxation, Peter the Great
JEL Classification: K34
Date posted: October 13, 2003 ; Last revised: February 26, 2009