Hilary G. Escajeda (Mississippi College; Google Scholar), Taylor Swift, Tortured Poets, and the Tax Code’s Frankenstein, 125 Colum. L. Rev. F. 75 (2025):

Taylor Swift’s songs inspire generations of fans to sing and dance about love and to “shake . . . off” heartbreak. Swift’s hard-earned “reputation” for being a savvy music mogul inspires other creative spirits to be “fearless” in their artistic endeavors. But unless these artists are songwriters and musicians, they should keep their “eyes open” when selling their works, as they may see “red” when they discover their tax rates.

The simple fact is that a taxpayer’s financial ability to live out their “wildest dreams” may turn on their chosen artistic medium. Notably, the Internal Revenue Code taxes the sale of poems differently than the sale of songs. As a result, in most cases, poets will be subject to ordinary income tax rates, while songwriters may be eligible for preferential capital gains treatment.

This Piece explores how U.S. tax laws breed “bad blood” between poets and songwriters who sell their creative work products. It then argues that sound public policy requires Congress to take responsibility for the “tax Frankenstein” it has created by articulating consistent policies for taxpayers who sell or dispose of their artistic works.

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