Michael Keen (IMF) & Joel Slemrod (University of Michigan)

<p>We started with a brief chat about Belarus – Joel’s ancestors come from there and Michael remembers his mission to Belarus in mid-90ies to help them with the tax policy issues. Joel used to play some tennis, golf and basketball. Michael is Chelsea supporter and was a bit bitter to remember the disappointment at the recent European Championships finals at the Wembley. </p><p><strong>Why tax?</strong></p><p>Michael started working with tax because of an inspiring mentor and teacher at the Oxford University. Joel told a similar reason – his professor at the Princeton University, but he also was fascinated by the fact that the subject of his studies could easily be at the front page of a newspaper the next day, because a lot of people care about it. And it is very true still today. </p><p><strong>Suggested non-tax reading</strong></p><p>A book both Joel and Michael would recommend is A Gentleman in Moscow by <a href="https://www.goodreads.com/author/show/4536964.Amor_Towles">Amor Towles</a><a href="#_ftn1"> [1]</a>. Joel also recalls a historic book Alaric the Goth: An Outsider's History of the Fall of Rome by <a href="https://www.amazon.com/Douglas-Boin/e/B009WS8DE6/ref=dp_byline_cont_book_1">Douglas Boin</a> that also has a tax angle – Rome granted citizenship also because of collecting inheritance tax.<a href="#_ftn2">[2] </a>From podcasts Michael admits he sometimes listens to history podcasts like “Revolutions” by Mike Duncan. </p><p><strong>The new book</strong></p><p>Then we switch to Joel’s received an <a href="https://en.wikipedia.org/wiki/Ig_Nobel_Prize"><i>Ig Nobel Prize</i></a> for a paper concluding that people find a way to postpone their deaths, if that would qualify them for a lower rate on the <a href="https://en.wikipedia.org/wiki/Inheritance_tax">inheritance tax</a>. The prize is to "honour achievements that first make people laugh, and then make them think". This might be a summary of why both decided to create the latest book -<i>Rebellion, Rascals and Revenue </i>that consists of different fu