Coding the Code: Catala and Computationally Accessible Tax Law

Authors

Sarah Lawsky, Northwestern University, Pritzker School of LawFollow

Abstract

“Caligula posted the tax laws in such fine print and so high that his subjects could not read them . . . . That’s not a good idea, we can all agree. How can citizens comply with what they can’t see? And how can anyone assess the tax collector’s exercise of power in that setting?”

Recommended Citation

Sarah Lawsky, Coding the Code: Catala and Computationally Accessible Tax Law, 75 SMU L. Rev. 535 (2022)