John McClelland (Office of Tax Analysis, Treasury Department) has published Five Things an Economist Thinks Are Important in Analyzing the Domestic Production Deduction: What Accountants and Lawyers Should Know About Economists, 59 Nat’l Tax J. 579 (2006). Here is the abstract:
This is one of a trio of papers intended to highlight the potential gains from increased collaboration between the economists, lawyers and accountants in the tax policy community. In particular, this paper provides the view of an economist serving as a revenue estimator. In that role, five important issues/concepts are described to aid lawyers and accountants to understand how economists go about analyzing tax policy issues.



