Document Type

Response or Comment

Publication Date



On August 6-8, 2007, Prof. Neil Buchanan posted in Michael Dorf’s blog (; for the blog entry regarding the death tax, see http:// of-3.html) a three-part series on what he deemed to be examples of political use of terminology to describe tax issues in a manner that is likely to mislead the public. Prof. Buchanan described this practice as ‘‘dishonest tax rhetoric.’’ He awarded first, second, and third prizes for the most egregious examples of dishonest rhetoric. I, however, found no objection to the usages he considered to be the two worst examples. Let us consider his first and second prizes.


Reprinted with the permission of Tax Analysts.