Ajay Mehrotra
Stanford Clinton Sr. and Zylpha Kilbride Clinton Research Professor of Law
Northwestern University and American Bar Foundation
2025 to 2026
Mehrotra will examine why the U.S. has historically resisted a broad-based national consumption tax, such as a value-added tax (VAT), and what that resistance reveals about inequality. His historical analysis of tax policy will investigate the role of fiscal experts in advancing or inhibiting a consumption tax, how different political interests have exerted power over the lawmaking process to support or oppose such taxes, and how historical events have created obstacles for supporters of a national consumption tax.