Jeremy Bearer-Friend
banner
bearerfriend.bsky.social
Jeremy Bearer-Friend
@bearerfriend.bsky.social
Associate Professor of Law at GW 🌈
I write on tax, race, and democracy:
https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1538104
"The IRS’s unlawful conduct has created a substantial likelihood that Plaintiffs and their members will suffer irreparable harm." Phew!

Big win today for @democracyforward.org and the many people working to make the Internal Revenue Service follow the law.

storage.courtlistener.com/recap/gov.us...
Memorandum & Opinion – #54 in CENTER FOR TAXPAYER RIGHTS v. INTERNAL REVENUE SERVICE (D.D.C., 1:25-cv-00457) – CourtListener.com
MEMORANDUM OPINION accompanying 53 Order. Signed by Judge Colleen Kollar-Kotelly on 11/21/2025. (lcckk3) (Entered: 11/21/2025)
storage.courtlistener.com
November 22, 2025 at 12:22 AM
The time to share the algorithm, with a tax paid in corporate stock by AI firms, is NOW.

“Despite soaring revenue and record AI investments, companies continue to slash jobs. Technology firms have announced more than 141,000 job cuts so far this year”

www.washingtonpost.com/business/202...
Why one of the nation’s most prosperous industries is shedding jobs
Tech companies from Meta to Microsoft, Amazon and Alphabet continue to trim workers despite soaring revenue and billions of investments into artificial intelligence.
www.washingtonpost.com
November 18, 2025 at 4:28 PM
Reposted by Jeremy Bearer-Friend
When asked if there was anything "incriminating" in Epstein's emails, Trump pointed a finger in a female reporter's face and snapped. 'Quiet. Quiet, Piggy.'

people.com/donald-trump...
Donald Trump Snaps at Female Reporter Who Asks About Epstein Files: 'Quiet Piggy'
Donald Trump Says 'Quiet Piggy' to Female Reporter Asking About Epstein Files
people.com
November 18, 2025 at 12:55 AM
The paper didn’t keep this part of my quote, but I see this as further evidence that Trump’s @treasurydept.bsky.social expects inflation to keep going up all the way through 2026

www.independent.co.uk/us/money/irs...
The IRS federal income tax brackets are changing. What does this mean for you?
These changes will impact taxpayers when they file in 2027
www.independent.co.uk
November 17, 2025 at 10:34 PM
Reposted by Jeremy Bearer-Friend
Taxing extreme wealth isn’t a break from American tradition—it’s a return to it.

In a new op-ed, @vanessawilliamson.bsky.social and @bearerfriend.bsky.social trace warnings from early American thinkers who saw concentrated wealth as a direct threat to government and political freedom.
November 17, 2025 at 1:26 PM
Reposted by Jeremy Bearer-Friend
Something absolutely perfect about Larry Summers riffing about the scourge of woke cancel culture being unfair to predatory men in a friendly email to his pal JEFFREY EPSTEIN.
November 13, 2025 at 12:25 AM
Reposted by Jeremy Bearer-Friend
Apropos of... everything:

Thomas Paine, the guy whose "Common Sense" convinced Americans not to have a king, also called for a wealth tax to prevent "corruption at elections".

His proposed top marginal rate? 100%!

www.msnbc.com/opinion/msnb...
Opinion | The case for taxing billionaires is older than you think
A wealth tax, with a top rate of 100%, is common sense.
www.msnbc.com
November 12, 2025 at 7:25 PM
Reposted by Jeremy Bearer-Friend
A 100% tax rate on billionaire wealth would be no break from American tradition. Thomas Paine and many others in his generation saw extreme wealth concentrations as an “intrinsic danger” to democracy. @vanessawilliamson.bsky.social @bearerfriend.bsky.social
www.msnbc.com/opinion/msnb...
Opinion | The case for taxing billionaires is older than you think
A wealth tax, with a top rate of 100%, is common sense.
www.msnbc.com
November 13, 2025 at 1:51 AM
Reposted by Jeremy Bearer-Friend
you think your ideas are radical, but Thomas Paine beat you to them in the 1790s.

ht @torff.bsky.social
November 12, 2025 at 10:07 PM
A good idea whose time has come

www.msnbc.com/opinion/msnb...
Opinion | The case for taxing billionaires is older than you think
A wealth tax, with a top rate of 100%, is common sense.
www.msnbc.com
November 12, 2025 at 7:55 PM
Once again, Sen. Elizabeth Warren pushing U.S. Treasury to do right by student loan borrowers. She's won this fight before.

www.businessinsider.com/student-loan...
A student-loan forgiveness tax change could be a 'financial disaster' for some borrowers
Sen. Elizabeth Warren is calling on the IRS to prevent student-loan borrowers from facing a "tax bomb" on debt relief beginning next year.
www.businessinsider.com
November 10, 2025 at 10:58 PM
Reposted by Jeremy Bearer-Friend
There, my friends, is an urban-suburban-rural, multiracial coalition.
November 5, 2025 at 6:16 AM
Reposted by Jeremy Bearer-Friend
Donald Trump said ICE raids haven't gone far enough.

Kristi Noem said no citizens have been detained in these raids.

But we know the truth. Because we have story after heartbreaking story that proves otherwise.

Listen to these brave Americans in their own words.
November 4, 2025 at 4:05 AM
We’re gaining momentum in the race to tax AI! Just got more coverage of my proposal with @polcz.bsky.social for AI firms to remit equity to the public.

If you’d rather read the 7 paragraph version of our argument than the 50 page one, check this out:

taxprofblog.aals.org/2025/10/31/s...
SSRN Review & Roundup: Harpaz Reviews Bearer-Friend & Polcz, Sharing the Algorithm • TaxProf Blog
This week, Assaf Harpaz (Georgia, Google Scholar) reviews a new work by Jeremy Bearer-Friend and Sarah Polcz, Sharing the Algorithm: The Tax Solution to Generative AI, 17 Colum. J. Tax L. __ (forthcom...
taxprofblog.aals.org
October 31, 2025 at 8:10 PM
Reposted by Jeremy Bearer-Friend
Donald Trump's approval rating in our tracker has fallen to -18, the lowest it has ever been (lower than any point in his first term) www.economist.com/interactive/...
October 28, 2025 at 2:03 PM
Everyone who knows me knows I have a favorite blog: Tax Prof Blog! It briefly disappeared but is now reincarnated via AALS and is again generously lifting up the work of our tax prof community, myself included. I wouldn’t be a tax prof today without them!

taxprofblog.aals.org/2025/10/27/b...
Bearer-Friend: Three New AI Articles • TaxProf Blog
Jeremy Bearer-Friend (GW) posted three new AI articles on SSRN:
taxprofblog.aals.org
October 27, 2025 at 9:07 PM
Day 2 of @penncareylaw.bsky.social symposium on multiracial democracy. I asked the room: “what is the role of a law professor in a burning house?” And I got lots of good answers! Post yours?

Ps Here I am with GW Law colleague Prof Tania Valdez who had brilliant comments. Friends give me strength!
October 24, 2025 at 6:45 PM
Reposted by Jeremy Bearer-Friend
We’re better than fear.

We’re braver than billionaires.

We’re bigger than ever.

And we’re gonna win. #NoKings
October 23, 2025 at 10:16 PM
Reposted by Jeremy Bearer-Friend
How people perceive their colleagues who produce workslop.
October 21, 2025 at 10:04 AM
After many years in the making, a draft of our article "Sharing the Algorithm" is now available for download. Forthcoming in @columbiauniversity.bsky.social Journal of Tax Law, Prof Sarah Polcz & I argue the public should co-own generative artificial intelligence
papers.ssrn.com/sol3/papers....
Sharing the Algorithm: The Tax Solution to Generative AI
This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative Artificial Intelligence ("AI"
papers.ssrn.com
October 21, 2025 at 8:00 PM
Vanderbilt and University of Arizona also reject compact. Courage is contagious.

www.washingtonpost.com/education/20...
White House hits roadblock in effort to get top colleges to agree to deal
Six of nine universities that were asked to sign an agreement in exchange for funding advantages have rejected the offer, two said they were open to more discussion
www.washingtonpost.com
October 21, 2025 at 11:50 AM
Reposted by Jeremy Bearer-Friend
Minneapolis is showing up and showing out. #NoKings
October 18, 2025 at 7:25 PM
Reposted by Jeremy Bearer-Friend
Head to a protest today. I can almost promise you will feel less hopeless. That's exactly what they don't want. There are more of us than there are of them.
October 18, 2025 at 3:26 PM
Reposted by Jeremy Bearer-Friend
Look at this turnout in Charlotte! #NoKings (via Marco Foster/Threads)
October 18, 2025 at 3:46 PM