Impact & mentions
Where others have cited, discussed, or shared my scholarship and journalism. A selected case study comes first, followed by the full record of legislative materials, academic citations, policy research, commentary, reading selections, acknowledgments, and show-note references.
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.
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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.
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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.
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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.
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Undated
Community advocacy
Community & Environmental Defense Services advises local decision-makers to test job and tax-benefit claims against the factors raised in the article.
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April 2026
Municipal policy
Easthampton, Massachusetts cited the article in a unanimously adopted City Council resolution supporting restrictions on new data-center construction.
01
Government and legislative materials
Legislative analysis
California Assembly Committee on Revenue and Taxation
SB 1406 (McNerney) — Sales and Use Tax Law: vehicles: shell companies
The Assembly’s analysis of SB 1406 quotes my assessment of vehicle-tax evasion through out-of-state shell companies and cites my Bloomberg Tax column.
Referenced work California’s Car Sales Tax Crackdown Calls for Primary-Use Rule — Bloomberg Tax, March 17, 2026
Parliamentary research
UK House of Commons Library
Data centres: planning policy, sustainability, and resilience
A House of Commons Library briefing cites my Forbes analysis in explaining why data centers should be understood as infrastructure rather than sustained job-creation engines.
Referenced work Tax Breaks for Data Centers Bring Few Jobs — Forbes, August 13, 2024
Council resolution
Easthampton City Council, Massachusetts
Resolution in Support of Restricting the Construction of Data Centers
A unanimously adopted City Council resolution cites my Forbes analysis of data-center tax incentives and limited permanent employment in supporting restrictions on new data-center construction.
Referenced work Tax Breaks for Data Centers Bring Few Jobs — Forbes, August 13, 2024
Submitted testimony
Oregon Senate Committee on Rules
Oregon SB686 Analysis and Alternatives
Jarvis cited my link-tax analysis in supplemental written testimony submitted to the Oregon Senate Committee on Rules concerning Senate Bill 686.
Referenced work Week in Insights: Canada’s ‘Link Tax’ Can’t Replace a Real Tax — Bloomberg Tax, December 10, 2023
02
Academic citations and scholarly contributions
Scholarly citation
Brooklyn Law Review
Tax Equity in the Era of Paid College Athletes
Kisska-Schulze and Epstein cite my critique of NIL tax exemptions in their examination of tax equity and preferential treatment for paid college athletes.
Referenced work Student NIL Tax Breaks Would Put Splashy Recruits Above Fairness — Bloomberg Tax, April 15, 2025
Scholarly citation
Seton Hall Law Review
Bright Future for Campaign Finance Reform? Reexamining Independent Expenditures After Loper Bright
Webb cites my proposal for a separate tax-exempt designation for politically active organizations in an analysis of campaign-finance reform after Loper Bright.
Referenced work Getting Rid of Dark Money Requires a New Tax-Exempt Designation — Bloomberg Tax, November 18, 2024
Scholarly citation
Southern Illinois University Law Journal
The Fall of Chevron: What It Means for IRS Authority and Tax Law
Honn cites and quotes my analysis of Chevron’s potential demise in examining its consequences for IRS authority and tax law.
Referenced work Chevron Doctrine’s Demise Would Mean Big Changes for Tax Law — Bloomberg Tax, February 13, 2024
Scholarly citation
The Tax Lawyer / American Bar Association
Data Extraction Taxes
Appleby cites my analysis of Washington’s data-broker tax in an article developing a framework for state data-extraction taxes.
Referenced work Washington’s Data Broker Tax Is a Promising but Inadequate Move — Bloomberg Tax, February 25, 2025
Bibliography citation
University of California, Berkeley
Learning-Augmented Optimization for Next-Generation Operational Systems
Lee’s Berkeley dissertation, which includes research on tax incentives for sustainable groundwater management, cites my water-tax column.
Referenced work Taxing Water Is the Only Way to Limit Use and Reduce Depletion — Bloomberg Tax, January 9, 2024
Scholarly citation
Business, Entrepreneurship & Tax Law Review
Evolving Toward The Sun
Kan cites my Forbes analysis of electric-vehicle tax credits in an article proposing legislation to support renewable energy and energy independence.
Referenced work Eliminating the Electric Vehicle Tax Credit Would Be a Huge Mistake — Forbes, November 15, 2024
Scholarly citation
Business, Entrepreneurship & Tax Law Review
The Screen Is Going To Ask You A Couple Questions: Analyzing No Tax On Tips and How it Will Change the Hospitality and Service Industries
Prindiville’s analysis of proposals to exempt tips from tax cites my Forbes critique of exempting overtime pay.
Referenced work ‘No Tax on Overtime’ Policy Would Be Even Worse Than ‘No Tax on Tips’ — Forbes, September 13, 2024
Scholarly acknowledgment
Ohio State Law Journal Online
Chevron Unraveled, Tax Law Unleashed
Narotzki acknowledges my comments on his article examining the implications of Loper Bright for tax law.
Contribution Comments on the article
Scholarly citation
Virginia Law Review
Indiscriminate Data Surveillance
Friedman and Citron cite my Bloomberg Tax column on data breaches in their analysis of indiscriminate data surveillance.
Referenced work Equifax, Experian Must Pay More Than Pennies for Data Breaches — Bloomberg Tax, February 21, 2023
Scholarly citation
The Tax Lawyer / American Bar Association
The Future of SALT(?): Using and Improving Formulas for Apportioning Income, Residence and Intangibles
Shanske identifies my New Jersey corporate-tax column as a similar analysis in discussing state responses to corporate income shifting.
Referenced work New Jersey Tax Bill a Major Step Backward for Recovery Efforts — Bloomberg Tax, June 20, 2023
Scholarly citation
Arizona Law Review
The Curiouser and Curiouser Case of Carried Interests
McCaffery and Jones cite my account of the carried-interest provision removed from the Inflation Reduction Act in their analysis of the preference’s persistence.
Referenced work Carried Interest Loophole Survives the Inflation Reduction Act — Bloomberg Tax, August 23, 2022
Scholarly citation
Brooklyn Law Review
Artful Imbalance: How the US Tax Code and State Trust Laws Enable the Growth of Inequality Through High-Value Art Collections
Strauss cites my analysis of South Dakota trust law and privacy in a study of high-value art collections, tax avoidance, and inequality.
Referenced work Pandora’s Box in South Dakota—Privacy Is Not the Enemy — Bloomberg Tax, October 7, 2021
Scholarly citation
New Mexico Law Review
Online Taxation Post Wayfair
Azam cites my scholarly work on tax, technology, and privacy in an analysis of online taxation after South Dakota v. Wayfair.
Referenced work Tax, Technology and Privacy: The Coming Collision — scholarly article
03
Policy and institutional research
Policy research citation
University of Michigan, Ford School, Science, Technology, and Public Policy Program
Community Implications of Data Center Development and Tax Incentives
A companion University of Michigan brief cites my Forbes column in discussing the limited number of permanent jobs created by data centers.
Referenced work Tax Breaks for Data Centers Bring Few Jobs — Forbes, August 13, 2024
Policy research citation
University of Michigan, Ford School, Science, Technology, and Public Policy Program
What Happens When Data Centers Come to Town?
A University of Michigan policy report cites my Forbes column in its analysis of data-center tax incentives and community impacts.
Referenced work Tax Breaks for Data Centers Bring Few Jobs — Forbes, August 13, 2024
Commissioned report
California Foundation for Commerce and Education
The California Journalism Preservation Act: Analysis and Alternatives
Jarvis’s commissioned report for the California Foundation for Commerce and Education cited my analysis of link taxes in its discussion of alternative journalism funding.
Referenced work Week in Insights: Canada’s ‘Link Tax’ Can’t Replace a Real Tax — Bloomberg Tax, December 10, 2023
Policy research citation
Rice University Baker Institute for Public Policy
AI and Taxes — A Work in Progress: Part 1
A Baker Institute issue brief cites my analysis of the Dutch benefits scandal in its discussion of risks in algorithmic tax administration.
Referenced work We Can All Learn a Thing or Two From the Dutch AI Tax Scandal — Bloomberg Tax, July 12, 2022
Source citation
Northern Confluence Initiative
Critical Minerals: A Critical Look
Northern Confluence’s report on critical minerals lists my proposal to tax EV battery weight among its sources on electric vehicles and mineral demand.
Referenced work Taxing the Weight of EV Batteries Would Be a Real Green Solution — Bloomberg Tax, February 7, 2023
Bibliography citation
World Bank
Tax Theory Applied to the Digital Economy: A Proposal for a Digital Data Tax and a Global Internet Tax Agency
A World Bank book includes both coauthored installments of “Afghanistan’s New VAT” in its bibliography on digital tax administration.
Referenced work Afghanistan’s New VAT, Part 1: Invoice Matching or a Unitary Digital Invoice; and Part 2: Lessons from South Korea, China, and India’s Automation Efforts — coauthored Tax Notes International articles, November 30 and December 7, 2020
Community guide
Community & Environmental Defense Services
How to Protect Your Home from Data Center Impacts
A community-planning guide directs local decision-makers to my Forbes column when assessing developers’ claims about data-center jobs and economic benefits.
Referenced work Tax Breaks for Data Centers Bring Few Jobs — Forbes, August 13, 2024
Campaign quotation
No Doorstep Tax / Chamber of Progress
Delivery Without Extra Taxes
The Chamber of Progress’s No Doorstep Tax campaign quotes my analysis of how delivery taxes can disproportionately burden people who depend on delivery services.
Referenced work Week in Insights: States Should Tax Vehicle Miles, Not Deliveries — Bloomberg Tax, February 9, 2025
04
Media and published commentary
Substantive response
Post Labor Economics
Ten Kilobytes of Nothing
Balthrop engages with my critique of Senator Mark Kelly’s proposed AI tax, discussing its measurement problems, public equity participation, and energy-based alternatives.
Referenced work Kelly’s AI Tax Bill Struggles to Link Tech With Economic Harms — Bloomberg Tax, October 6, 2026
Published analysis
TaxProf Blog
Is the AI Boom Hollowing Out Corporate Tax Receipts?
Speck cites my analysis of AI investment incentives while examining accelerated depreciation, corporate tax receipts, and the public benefits of data-center spending.
Referenced work Tax Law Is Funding the AI Infrastructure Boom, Not Creating It — Bloomberg Tax, August 11, 2026
Quoted analysis
Reason
A Half-Million Dollar Fine for a Tax Paperwork Oversight
Tuccille quoted and discussed my Forbes analysis of civil FBAR penalties in coverage of Tuncay Saydam’s excessive-fines challenge.
Referenced work The Rise and Proliferation of Excessive FBAR Penalties — Forbes, November 19, 2025
Fact brief
The Nevada Independent / Gigafact
Do data centers create few permanent jobs?
A Nevada Independent fact brief produced in partnership with Gigafact lists my Forbes column among its sources on permanent data-center employment.
Referenced work Tax Breaks for Data Centers Bring Few Jobs — Forbes, August 13, 2024
Published commentary
ITIL / PeopleCert
The HIRE Act – a clarion call to upgrade US IT service management skills
ITIL’s discussion of the HIRE Act quotes my warning about taxing offshore services before sufficient domestic workforce training is in place.
Referenced work Week in Insights: HIRE Act Would Make It Pricy to Be Competitive — Bloomberg Tax, September 21, 2025
Published summary
Planetizen
Opinion: Ending the EV Tax Credit Would Be ‘Major Setback’ for US Automakers
Ionescu summarized and quoted my Forbes argument about the consequences of eliminating the federal electric-vehicle tax credit for US automakers.
Referenced work Eliminating the Electric Vehicle Tax Credit Would Be a Huge Mistake — Forbes, November 15, 2024
Quoted analysis
Gerry McGovern
Data center jobs scam
McGovern quoted my criticism of data-center tax incentives in an essay examining the industry’s job-creation claims.
Referenced work Week in Insights: Tax Breaks for Data Centers Are Exactly Wrong — Bloomberg Tax, May 26, 2024
Published analysis
Inside Towers
Data Center Development Tax Incentives May Not Pay Off
Smith drew on my Forbes analysis of data-center tax incentives and compared it with industry arguments about construction and infrastructure benefits.
Referenced work Tax Breaks for Data Centers Bring Few Jobs — Forbes, August 13, 2024
Published commentary
Nieman Journalism Lab
The California Journalism Preservation Act would do more harm than good. Here’s how the state might better help news
Jarvis quoted my distinction between link-payment mandates and direct taxation while examining alternatives for funding local journalism.
Referenced work Week in Insights: Canada’s ‘Link Tax’ Can’t Replace a Real Tax — Bloomberg Tax, December 10, 2023
Quoted analysis
Paste
Destroying Movies for Fun and Profit
Oller quoted my analysis of film tax write-downs and public subsidies in an essay about studios shelving completed movies.
Referenced work Movie Tax Write-Downs Help Studios Profit at Public’s Expense — Bloomberg Tax, November 21, 2023
Substantive response
Comm/Ent, UC Law San Francisco
R.I.P. Coyote vs. Acme: Warner Brothers’s Legal Movie Turned Tax Sacrifice
Chan quotes and critically engages with my argument about film write-downs and public tax incentives, distinguishing immediate production benefits from longer-term benefits lost when films are shelved.
Referenced work Movie Tax Write-Downs Help Studios Profit at Public’s Expense — Bloomberg Tax, November 21, 2023
Newsletter reference
Columbia Journalism Review
AI, the media, and the lessons of the past
Ingram summarized my proposal to redirect film-production subsidies toward local arts in Columbia Journalism Review’s media newsletter.
Referenced work States Should End Tax Breaks to Big Studios and Fund Local Arts — Bloomberg Tax, July 18, 2023
05
Professional newsletters and reading selections
Reading selection
International Tax Policy Forum
Tax Law Is Funding the AI Infrastructure Boom, Not Creating It
ITPF included my analysis of accelerated deductions and AI infrastructure investment in its international tax news selection.
Referenced work Tax Law Is Funding the AI Infrastructure Boom, Not Creating It — Bloomberg Tax, August 11, 2026
Reading selection
Digital Trade Alliance
DigiTrade Digest #166
Digital Trade Alliance’s newsletter featured excerpts from my analysis of tariff threats in response to digital services taxes.
Referenced work US Tariff Threat Is an Ill-Advised Digital Services Tax Reaction — Bloomberg Tax, July 7, 2026
Reading selection
TaxProf Blog
SALT Deduction Cap Falls Short in Design, Not Constitutionality
Appleby excerpts my argument that the SALT deduction cap’s principal flaws concern policy design rather than Congress’s constitutional authority.
Referenced work SALT Deduction Cap Falls Short in Design, Not Constitutionality — Bloomberg Tax, June 9, 2026
Reading selection
Eide Bailly
SALT Digital Nexus and Sourcing Risks: Key State Tax Developments to Watch
Eide Bailly’s state-tax roundup excerpts my commentary on Washington’s proposed millionaire tax and its implications for Seahawks player recruitment.
Referenced work Week in Insights: Seahawks GM Shouldn’t Fret Over Millionaire Tax — Bloomberg Tax, March 22, 2026
Reading selection
International Tax Policy Forum
Trump’s New Land Port Maintenance Tax Shouldn’t Be Tariff Plan B
ITPF selected and excerpted my commentary on the proposed land port maintenance tax and its relationship to US tariff policy.
Referenced work Trump’s New Land Port Maintenance Tax Shouldn’t Be Tariff Plan B — Bloomberg Tax, February 24, 2026
Reading selection
Eide Bailly
Tax News & Views International Weekly: Pivoting to Digital
Parker includes my analysis of Volkswagen’s US investment plans and the limitations of tariff-led industrial policy among the week’s noteworthy international tax commentary.
Referenced work Volkswagen Move to Vacate Onshoring Shows US Tariff Policy Flaws — Bloomberg Tax, February 3, 2026
Reading selection
Eide Bailly
Tax News & Views Airs Postmark Grievances Roundup
Kristan excerpts my recommendations for reforming the IRS voluntary disclosure program, including its payment requirements, reporting obligations, and penalty structure.
Referenced work The IRS Has a Chance to Fix Its Voluntary Disclosure Program — Bloomberg Tax, December 23, 2025
Reading selection
TaxProf Blog
NIL Era Brings Threat of Tax Exemption Abuses
Appleby cites my commentary on charitable tax exemptions and college-athlete NIL funding, placing it alongside scholarship on college athletics and taxation.
Referenced work Week in Insights: NIL Era Brings Threat of Tax Exemption Abuses — Bloomberg Tax, November 30, 2025
Reading selection
The Giving Review
Recent coverage of and commentary about philanthropy and giving
The Giving Review included my proposal for a new tax-exempt classification for politically active nonprofits in its philanthropy reading roundup.
Referenced work Getting Rid of Dark Money Requires a New Tax-Exempt Designation — Bloomberg Tax, November 18, 2024
Reading selection
New York State Society of CPAs
July 2024 · Issue No. 35
NYSSCPA included my proposal for a parking-space tax in its July 2024 selection of articles on legislation and advocacy.
Referenced work New York Should Tax Parking Spaces, Not Streets, to End Standoff — Bloomberg Tax, July 16, 2024
Reading selection
Eide Bailly
State Tax News & Views: California NOL suspensions, SALT cap workaround questions, and much more.
Kristan includes my critique of data-center tax incentives in the roundup’s Tax Policy Corner, highlighting infrastructure costs and limited job creation.
Referenced work Week in Insights: Tax Breaks for Data Centers Are Exactly Wrong — Bloomberg Tax, May 26, 2024
Reading selection
Eide Bailly
State Tax News & Views: SALT Cap, Zappers, Partnership Audits.
Kristan excerpts my proposal for state revenue departments to identify point-of-sale systems associated with electronic sales suppression.
Referenced work Tax ‘Zappers’ Warrant Transparency by State Revenue Departments — Bloomberg Tax, March 5, 2024
Newsletter summary
ESOP Centre, Newspad
Use tax policy to combat skyrocketing executive compensation
The ESOP Centre’s Newspad summarizes my proposal to link corporate tax benefits to executive-compensation thresholds.
Referenced work Use Tax Policy to Combat Skyrocketing Executive Compensation — Bloomberg Tax, January 23, 2024
Reading selection
Inequality.org / Institute for Policy Studies
Democracy v. The Wealth Hoarders (and a personal note)
Inequality.org selected my billionaire-tax column for the Institute for Policy Studies newsletter’s Must Reads section.
Referenced work It’s Time to Slap America’s Billionaires With a 100% Tax Bracket — Bloomberg Tax, June 27, 2023
Reading selection
Eide Bailly
Tax News & Views Axes Reg Review Roundup
Eide Bailly excerpts my discussion of generative-AI risks for tax practitioners, including the handling of confidential client information.
Referenced work ChatGPT Court Brief Offers Cautionary Tale for Tax Pros, Too — Bloomberg Tax, June 13, 2023
06
Podcast show-note references
References in published show notes.
Show-note credit
Accidental Tech Podcast
Episode 691: A Menlo Phase
Episode 691’s show notes credit my contribution to a CapEx-versus-OpEx follow-up and link my Bloomberg Tax column on research-expense rules for software startups.
Referenced work New IRS R&E Rules Risk Stifling Software Innovation for Startups — Bloomberg Tax, September 26, 2023
Show-note link
Говори ѝнтернет / Govori Internet
Бордовите игри (с Деян Георгиев) [Board games, with Deyan Georgiev]
The episode’s published show notes link my Bloomberg Tax column on Elon Musk and the case for a data tax.
Referenced work Elon Musk Is Unintentionally Making the Argument for a Data Tax — Bloomberg Tax, May 27, 2022
07
Educational uses
Student research
Modeling the Future Challenge
From Oasis to Opportunity. Replenish the Future.
A Newton North High School report that placed third in the 2023–24 Modeling the Future Challenge cites my water-tax column in a recommendation to reduce agricultural water consumption.
Referenced work Taxing Water Is the Only Way to Limit Use and Reduce Depletion — Bloomberg Tax, January 9, 2024
Debate topic proposal
High-school debate topic proposal
Carbon Pricing Topic Paper
A proposal for the 2026–27 high-school debate season cites my column on taxing agricultural emissions as a source for sector-specific carbon-pricing arguments.
Referenced work Taxing Cows a Pragmatic Step Toward Mitigating Climate Change — Bloomberg Tax, 2024