My scholarship and journalism have been cited in academic research, legislative materials, professional analysis, and local policy. The examples below are selected for substance: they exclude my institutions and publishers, my own sites, automated aggregators, and simple reposts.

A policy-impact chain

Tax Breaks for Data Centers Bring Few Jobs

The 2024 Forbes column argued that data centers should be understood as infrastructure, not as durable job-creation engines. That framing has since traveled across research, public explanation, advocacy, and government.

  1. July 2025
    University research

    The University of Michigan Ford School’s STPP program cited the column in a substantial report on data-center tax incentives and community impacts.

  2. November 2025
    Public-facing policy brief

    A Michigan follow-on brief used the article directly in discussing the small number of permanent, high-paying jobs data centers create.

  3. January 2026
    Independent fact brief

    The Nevada Independent and Gigafact included the column among the sources for a fact brief on permanent data-center employment.

  4. 2026
    Community advocacy

    Community & Environmental Defense Services advises local decision-makers to test job and tax-benefit claims against the factors raised in the article.

  5. April 2026
    Municipal policy

    Easthampton, Massachusetts cited the article in a unanimously adopted City Council resolution supporting restrictions on new data-center construction.

Selected citations & uses

Across institutions and disciplines

Law review

Virginia Law Review

Indiscriminate Data Surveillance, by Barry Friedman and Danielle Keats Citron, cites my Bloomberg Tax column on the consequences of major data breaches.

International institution

World Bank

Tax Theory Applied to the Digital Economy includes both co-authored installments of “Afghanistan’s New VAT” in its bibliography.

Policy research

Rice University Baker Institute

AI and Taxes—A Work in Progress cites my analysis of the Dutch benefits scandal in its treatment of algorithmic tax administration.

Legislative record

Oregon Legislature

Public testimony on SB 686 quotes and cites my column arguing that Canada’s news-compensation regime cannot substitute for a tax.

Legal scholarship

New Mexico Law Review

Online Taxation Post Wayfair cites my scholarly article “Tax, Technology and Privacy: The Coming Collision.”

Legal scholarship

Arizona Law Review

The Curiouser and Curiouser Case of Carried Interests cites my analysis of the carried-interest provision removed from the Inflation Reduction Act.

Tax scholarship

Data Extraction Taxes

Andrew D. Appleby cites my Bloomberg Tax analysis of Washington State’s data-broker tax in his framework for state data-extraction taxes.

Legal scholarship

Brooklyn Law Review

Artful Imbalance relies on my treatment of trust secrecy and privacy in its analysis of high-value art collections and inequality.

Scholarly contribution

Ohio State Law Journal Online

Chevron Unraveled, Tax Law Unleashed acknowledges my comments on the article—evidence of participation in the scholarly process as well as downstream citation.

Tax scholarship

University of Missouri

A Business, Entrepreneurship & Tax Law Review analysis of “No Tax on Tips” cites my Forbes critique of exempting overtime pay.

Public policy

UK Parliament research briefing

A 2026 House of Commons Library briefing cites the data-center column in its analysis of employment claims, planning policy, and sustainability.