Abstract

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.

Keywords

Humor, Taxation, Peter the Great

Publication Date

2006

Document Type

Article

Place of Original Publication

Green Bag 2d

Publication Information

6 Green Bag 2d 407 (2003)

Included in

Tax Law Commons

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COinS Erik M. Jensen Faculty Bio