Sydney Law School
In 1967 the US government produced a plan designed to ensure the continued operation of the federal tax system in the event of “a major nuclear attack”. The assumptions on which the plan was based were horrific: they included that the number of casualties in the United States might number 100 million; that 50 per cent of the country’s real estate might be destroyed; and that its economy might be even more seriously disrupted than those figures suggest. The plan produced in 1967 seems to be the first of its kind. Presumably more recent plans have been formulated, but it seems that no information about them has been made public. This paper examines the 1967 plan and the thinking behind it.
Micah Burch joined the University of Sydney Law School in 2010 after teaching at New York University School of Law from 2006 to 2009. Prior to academia, Micah practiced tax law at large corporate law firms in New York City and co-founded an independent publishing house specialising in translations of popular Japanese books. A former Fulbright Fellow and graduate of Princeton University (magna cum laude, East Asian Studies) and Harvard Law School (cum laude), Micah teaches and researches in a range of areas, primarily domestic and international income tax law.