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.
Humor, Taxation, Peter the Great
Place of Original Publication
Green Bag 2d
6 Green Bag 2d 407 (2003)
Jensen, Erik M., "Taxation of Beards" (2006). Faculty Publications. 528.