Ajay K. Mehrotra
Professor of Law, Louis F. Niezer Faculty Fellow & Adjunct Associate Professor of History, Indiana University Maurer School of Law — Bloomington.

In addition to the Prato Comparative Tax Law and Culture Conference, earlier versions of this Article were presented at the Salmon P. Chase College of Law, Northern Kentucky University, and the Law & Society Association’s annual
conference. I would like to thank the participants at those venues for their comments. For additional comments, suggestions, and encouragement, I would like to thank
Steve Bank, Kim Brooks, Adam Chodorow, Richard John, Marjorie Kornhauser, Leandra Lederman, Larry Mitchell, Ljubomir Nacev, Bill Popkin, Monica Prasad, John Valauri, and the student members and editors of Theoretical Inquiries in Law, especially Tsilly Dagan, Rick Krever, Assaf Likhovski, Yoram Margalioth, Anat Rosenberg, and Aya Shalom. For their outstanding research assistance, I am indebted to Christian Auleep, Laura Louca, Collin McCready, and the librarians and staff at Indiana University. The research for this Article was generously supported by the
Maurer School of Law’s summer research grant.