Emily Satterthwaite is writing great tax scholarship.  In “Tax Elections as Screens” she comes at a familiar tax topic (tax elections) in a more general way and with an entirely unique aim: to show that elections can provide helpful information to tax administrators.  The paper is a bit of work if you aren’t passionate about tax, but the very generic version of the question (are there places where choices enabled by law yield information in addition to the intended information that could be used by regulatory bodies?) is sufficiently worth contemplating that the paper may be interesting even for those for whom tax is not a life’s calling.