The purpose of this article is to honor a beloved friend and collaborator by giving readers access to his voice as he used it in articles we wrote together. Dan's conversational voice became his written voice when he remarked on the ironies of tax law and of the politics of making health and social policy. I write below about our goals, how we conducted research and wrote our articles, and what we learned. Then I tell a story about some influence our work has had. I conclude by describing work we left unfinished and urge others to continue it.
Dan and I began to talk in 1956, when we were sophomores at Harvard College. For the next fifty-seven years we talked over meals in the Leverett House dining room, in rooms in Leverett after the libraries closed, first as roommates, then as neighbors, collaborators, husbands, and fathers. From the beginning...
