Legal scholarship redefines use of models in tax policy recommendations.
The article explores how legal scholars use economic models in tax scholarship. It argues that models are important but should not be blindly followed or completely rejected. Instead, models should be seen as one part of a larger conversation about the law. The researchers suggest that models help us reason about the law using a mix of logic, creativity, and intuition. Ultimately, economic models are just one perspective among many in legal scholarship.