New article on medical deductions in the income tax

Three weeks ago, I posted an article on SSRN entitled “Assisted Reproductive Technologies, Other New Frontiers in Medicine, and the Income Tax’s Role as a Back-up Health Insurance System.” It’s forthcoming in the Tax Law Review.

The abstract goes like this: 

As I knew would happen, SSRN’s AI bots embargoed it (nearly 3 weeks ago) on the ground that it might be offering medical advice. It isn’t, but they are not very advanced or bright just yet. The article is therefore stuck indefinitely in purgatory (I know this from experience), although I hope to get it liberated therefrom when I take the time (which I don’t really have) to call SSRN and discuss the situation with a live human.

This happened once before, when a paper of mine which had absolutely not the remotest connection with anything medical got embargoed because its title included the words “Ancillary Benefits,” which is a term used in health insurance although I wasn’t using it that way.

Despite the embargo (e.g., it’s not listed as one of my papers), the link for it appears to work. So if interested you can try this.