Andrew Leahey

[he/him]

Tax/Technology Attorney
Admin @ https://esq.social open to all #legal and #law adjacent folks

Assistant Professor @ Drexel Kline School of Law
Columnist @ Bloomberg Tax
Contributor @ Forbes 
Bylines @ TechCrunch, Baseball Prospectus etc. 

Bestie to Gina Leahey (npub1jrg…ncpd)

#tax #tawlaw #tech #legaltech #law #lawfedi #baseball #economics #finance #fintech #history #politics #newjersey #pennsylvania #cabins #motorcycles #ebikes #podcasting #mastoadmin

Column: https://news.bloombergtax.com/tax-insights-and-commentary/tax-holidays-are-bad-policy-and-its-time-to-get-rid-of-them
Drexel Kline School of Law: https://drexel.edu/law/faculty/fulltime_fac/andrew-leahey/
Personal Site: https://leahey.org
Pivot the Game: https://pivotthegame.com

Public Key

npub1edns7jxs4c8w89zkz6lv6h75ef7ch4cru5y0k5kvz9qfukjyv88qk3nxef

NIP-05 Address

andrew_at_esq.social@momostr.pink

Profile Code

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Publishing to

relay.momostr.pink

Author Public Key

npub1edns7jxs4c8w89zkz6lv6h75ef7ch4cru5y0k5kvz9qfukjyv88qk3nxef

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Published at

2026-05-21T16:09:16Z

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Event JSON

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Last Notes

2026-03-26 22:55:52 UTC

- reply

That's what all taxes are! That's what insurance is! Social Security, SSDI, unemployment insurance.
Once again, you're just repeating little snippets you've heard and not considering any of it.
Who benefits from your ensuring a millionaire pays a lower tax rate than you? You? How?
Good lord dude.

2026-03-26 22:50:07 UTC

- reply

No, of course not, history has shown that continually to exploit people in precarity works just fine.
Buddy, you conflate communism and socialism and spend your time (when you aren't digging a ditch apparently) defending millionaires online that would feed you through a wood chipper if it bought them a better return on investment.
Time to reflect, indeed.

2026-03-26 22:10:56 UTC

- reply

Strange position to take when you just asked what my marginal rate is, buddy.
Tell you what, making it so even fewer people have enough money to pay for their basic needs is *definitely* going to cut down on all that crime. Desperate people never commit property theft.

2026-03-26 21:49:38 UTC

- reply

Answer the question. You keep conflating yourself with an explicit call to tax millionaires.
Either admit you’re protecting them and you don’t know why or explain what of the column you actually read.

2026-03-26 21:45:56 UTC

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So you are a millionaire?

2026-03-26 14:56:10 UTC

- reply

You aren't a billionaire and digging a ditch. You aren't a millionaire and digging a ditch.
You're a person digging a ditch, defending a millionaire's right to profit from your digging.
You are spending the time you aren't digging apologizing online for the people that intend to keep a shovel in your hands for as long as you can grip it.

2026-03-26 13:47:52 UTC

- reply

I am genuinely sorry you've been brainwashed into believing people in more need than you are the reason you aren't living comfortably.

2026-03-26 13:25:52 UTC

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Does it really not bother you that you're just repeating the little bumper sticker slogans you've heard? You're fed them for a reason, and it isn't because their policies will redound to your benefit.
https://docs.house.gov/meetings/JU/JU01/20250122/117827/HHRG-119-JU01-20250122-SD004.pdf

2026-03-26 12:54:37 UTC

- reply

🙄

2026-03-26 12:42:58 UTC

- reply

Those two things are not mutually exclusive.

2026-03-26 12:42:39 UTC

- reply

So what you're saying is you didn't read the column at all?

2026-03-26 12:30:05 UTC

- reply

So ... tax healthcare insurance companies, because that isn't looking to "other people's money" to solve your problems. But don't tax the wealthy *owners* of those companies, because that's socialism. Hmm.
I have terrible news for you about whats going to happen when you tax corporations but not their bagillionaire shareholders, friend. I'll give you three guesses.

2026-03-26 11:54:58 UTC

- reply

If by "liberal philosophy" you mean "health insurance companies are for-profit enterprises" ... sure. Otherwise, guess again.

2026-03-26 11:54:24 UTC

- reply

So ... you *do* want social healthcare? Who is paying for the unhoused person? Someone else.
The rest of your post here is just immigrant phobia, which is beyond the scope of our discussion on taxing the rich.

2026-03-25 22:48:35 UTC

- reply

Are you suggesting that in the US healthcare system you see an expert immediately when you need to? Because, buddy, you need to tell me what plan you're on and where you're making appointments.
Satisfaction with the healthcare system in the US has *never been lower.* I know plenty of Canadians that wouldn't trade for our healthcare on a bet.
You're repeating talking points.

2026-03-25 21:24:21 UTC

- reply

Actually, I am.

2026-03-25 21:23:54 UTC

- reply

I have. I bet so have you. Got insurance? Medicare? Medicaid? Subsidies on your premiums? Welcome to "social healthcare" comrade.
Or did you mean healthcare coverage that actually works and doesn't bankrupt you?

2026-03-25 12:09:00 UTC

- reply

People are living out their lives in these places, with better healthcare than you, better public services, all leading to a better quality of life.
You should ask yourself whose interest is served by you believing that to be a *bad* thing.
https://www.usnews.com/news/best-countries/rankings/quality-of-life

2026-03-25 12:01:59 UTC

- reply

Yes, people move to Florida buddy. All the time. Florida is full of people. You said if you tax millionaires they will leave -- I said (and provided ample evidence). You're just repeating talking points you've been fed.

2026-03-25 03:09:03 UTC

- reply

Norway? Sweden? Finland? You’re conflating socialism and authoritarian communism. I’m not sure what meeting someone from NY in PA tells you, they’re neighboring states.
I once met a man from California right here on the east coast.

2026-03-25 01:38:45 UTC

- reply

correct. See NYs actual data linked above.

2026-03-24 23:58:18 UTC

RE: https://noauthority.social/@OneEyeKing/116286854908882629
chat what are tax loopholes
#note1utz…7pzg

2026-03-24 20:46:09 UTC

- reply

And into this you would add more money in the hands of these corporations by undertaxing them and their shareholders. 🤔
You say you can't legislate power away from the powerful, and imply money is power. You're going to go absolutely wild when you find out about taxes.

2026-03-24 20:39:36 UTC

- reply

I'm not sure what this is offered as, other than one politician's choice of rhetoric.
https://taxjustice.net/press/millionaire-exodus-did-not-occur-study-reveals/
https://time.com/7377597/tax-the-rich-millionaires-wont-flee/
https://www.theguardian.com/world/2025/jul/10/friday-briefing-the-myth-of-the-fleeing-super-rich-and-the-real-tax-debate
https://www.peoplespolicyproject.org/2025/11/17/do-millionaire-surtaxes-lead-to-millionaire-exodus/
https://www.bigissue.com/news/social-justice/millionaire-exodus-myth-debunked/

2026-03-24 20:37:00 UTC

- reply

Apologies, but these are just tired tropes you're rehashing. From the "always ends the same" stuff to the "other peoples money" line. Meanwhile, wealth disparity increases exponentially one generation over the next and the permanently-poor are told the worst thing that can ever happen to them is a billionaire pays 30%.
Billionaires are not "incentivized" to billionaire status. Taxing them won't make them prefer to be ... scrap recyclers or whatever you're imagining.

2026-03-24 16:05:45 UTC

- reply

The millionaire exodus has been largely (if not entirely) overstated. In practice, they put down roots just like everyone else. That's why they're willing to spend millions of dollars making sure everyone knows if Tax Proposal A passes, they'll leave -- and funding the campaigns of politicians that will ensure they never pay their share.

2026-03-24 13:34:09 UTC

Mamdani's NY estate tax exemption shift gets more right than wrong, but could use some tweaking.
https://news.bloombergtax.com/tax-insights-and-commentary/mamdanis-ny-estate-tax-exemption-should-target-dynastic-wealth

2026-03-23 18:04:55 UTC

I have nightmares where I try to speak and burp instead and, in embarrassment, I can't leave the house anymore. The Meals on Wheels people feed me through the mail slot.
Meanwhile Pinker is in Epstein's inbox and having a debate talking about do we need god.
https://www.thefp.com/p/debate-do-we-need-god

2026-01-11 00:57:55 UTC

Sub-$50 Goodwill score. I think I’m becoming a typewriter guy.
https://cdn.hosted.spacebear.ee/sb-0c534200fd1ed1e9736751b247241226/media_attachments/files/115/873/747/570/087/220/original/12d533925ad3f816.jpeg

2025-12-23 15:48:01 UTC

How many awards can the Kennedy Center give to Kevin Sorbo and the guy from Growing Pains tonight? Tune in to find out.

2025-11-26 16:10:27 UTC

The UK mansion tax is a modest step in the right direction. That's refreshing.
https://www.forbes.com/sites/andrewleahey/2025/11/26/uk-mansion-tax-the-beginning-of-a-british-wealth-tax-regime/

2025-11-24 16:09:08 UTC

They. Never. Do.
Tax. Them.
https://www.usatoday.com/story/news/politics/2025/11/22/rich-fleeing-manhattan-false-narrative-price-demand-up/87385511007/

2025-11-22 15:56:26 UTC

How about conduit curbing so that you don’t have to have overhead wires but also don’t have to trench for underground conduit?
Is that anything? Can that be done?

2025-11-10 01:26:04 UTC

ChatGPT Temporary Chat feature seems to work flawlessly.
https://cdn.hosted.spacebear.ee/sb-0c534200fd1ed1e9736751b247241226/media_attachments/files/115/522/794/441/014/177/original/0b81a28ed8a9ffed.png
https://cdn.hosted.spacebear.ee/sb-0c534200fd1ed1e9736751b247241226/media_attachments/files/115/522/795/007/933/021/original/1af3c8c4b949b520.png

2025-08-29 18:53:06 UTC

Does my wider network have any recommendations for immigration attorneys in Philadelphia? Replies, DMs, and boosts welcomed equally. Thanks in advance.

2025-08-28 18:22:11 UTC

Politicians saying they wish celebrities would stick to whatever made them famous, and then weighing in on what those celebs are doing is ... a choice.

2025-08-05 19:43:56 UTC

The amount of money that is going to need to be spent to undo all of this nonsense will be staggering. Like national debt-dwarfing staggering.
https://futurism.com/white-house-orders-nasa-destroy-important-satellite

2025-07-20 14:06:52 UTC

The first effect of the OBBBA many see may be a higher electric bill.
https://news.bloombergtax.com/tax-insights-and-commentary/week-in-insights-tax-packages-timing-could-raise-utility-costs

2025-07-07 18:36:35 UTC

The owner spamming every foreign leader he can get contact information for saying, in essence, they need to start buying more American junk and then posting pictures of the letters is exactly what I would expect to find on a social media platform run by a deranged 79 year old man.

2025-07-01 12:23:25 UTC

"In Texas alone, projected losses from data center tax exemptions ballooned from $157 million to over $1 billion in less than two years. Virginia now devotes nearly half of its economic development incentive spending to data centers."
https://news.bloombergtax.com/tax-insights-and-commentary/ai-boom-should-prompt-states-to-rein-in-data-center-tax-losses

2025-05-27 12:02:28 UTC

I’m going to become an architect with only one real design idea: all bathrooms on the second floor are cantilevered out past the first floor so if a tub or anything else leaks, it leaks outside.
This will be profoundly ugly homes.
I don’t care.

2025-04-27 14:46:23 UTC

I get the feeling a decent subsection of the population believes not changing one’s views in the face of new information is a virtue.

2025-04-15 11:09:12 UTC

Exempting student name, image, and likeness income from taxation is a bad idea.
https://news.bloombergtax.com/tax-insights-and-commentary/student-nil-tax-breaks-would-put-splashy-recruits-above-fairness

2025-04-12 16:11:12 UTC

Doesn’t exempting smartphones from tariffs kinda draw an arrow around the weak spot in our foreign trade armor?
Why wouldn’t China just slap a 150% export duty on smartphones and smartphone parts?

2025-04-04 18:34:22 UTC

Jumped on a domain I had been waiting to expire for 20 years this afternoon. Tell me how else you can feel this level of euphoria for $14?

2025-02-14 19:00:52 UTC

Renaming my neighbor's front yard to "My Front Yard" but still getting zip tied and dragged away.

2025-01-30 15:43:05 UTC

In an alternate universe there is no acting FAA director under a Harris administration, a bout of Legionnaires' disease breaks out on an Airbus, and she is absolutely pilloried. A commission is formed. Resignation demands abound.
Even more if she could have been said to have pursued a personal agenda in the first weeks of her term rather than pursuing staffing needs.

2025-01-18 18:28:34 UTC

My daughter Abigail is back at it selling cookies for her Girl Scout troop. If you're in the market, we'd appreciate it. If you aren't, we'd appreciate a boost and/or your checking out her promo video at the link below -- written, shot, edited and produced entirely by the aforementioned Abigail.
Thanks as always folks!
https://digitalcookie.girlscouts.org/scout/abigail524045
https://sb-esq-social.b-cdn.net/media_attachments/files/113/850/771/803/482/636/original/8142398bd7570735.jpeg

2025-01-01 04:44:19 UTC

Thanks for another great year on the #fediverse, folks.
I know 2024 saw the shuttering of a couple of #Mastodon instances geared towards #legal professionals and I know a lot of #law folks are splitting their time between here and #Bluesky (or have moved on to the former entirely).
I hope it goes without saying I'll be here as an individual, https://esq.social will be here as an instance, and I hope to continue the conversation here in 2025 and beyond with all of you.
Anywho, thanks!

2024-12-19 20:16:01 UTC

Trying to choose between email signatures, which is more professional?
"Andrew Leahey, Esq."
or
"My mind is a maelstrom, my soul a cracked vessel spilling madness into the night."

2024-12-15 13:24:13 UTC

The only holiday cards I’ll be accepting this year. Thank you. https://www.keacher.com/xmas24/

2024-12-13 15:47:24 UTC

- reply

Maybe, but that suggests he/they feel as though they're operating by the same book as everyone else. In other words, do they think having the FDA restrict access to the polio vaccine will imperil *them?* Or do they just imagine that, should they need/want it, they'll simply go get it?
See also: reproductive health, insurance, etc.

2024-12-13 12:39:19 UTC

Good *lord* it’s gonna be a long and painful four years. https://www.nytimes.com/2024/12/13/health/aaron-siri-rfk-jr-vaccines.html

2024-12-07 00:08:35 UTC

- reply

I'm with you. In defense of #Bluesky, I don't post over there as often as I do here. I was crossposting for a time but largely gave up as I don't find anything that compelling over there.
Long term I can't imagine putting all my eggs in another Jack Dorsey-adjacent basket. The talk of VC funding is all over my feed there.
I'm not boycotting, by any means, but I expect to use Bluesky a lot like I use LinkedIn -- reluctantly.

2024-12-06 23:12:41 UTC

Hey #law and #legal adjacent folks (#academia and otherwise), while I completely understand the draw of #Bluesky -- consider maintaining a presence in the #fediverse. Call it a hedge!
We'll be over here at https://esq.social if you're looking for a new law-centric instance. 2 years and going strong.
See you in the Local feed!
@npub1r6e…7s7j #lawfedi

2024-11-19 13:36:19 UTC

There is something deeply funny to me about the Department of Government Efficiency requiring two leaders, one of which a man that made nearly every penny he has from government largesse.
It is contradictory in such a transparently stupid way.

2024-11-14 22:03:52 UTC

Gotta imagine RFK Jr. will target the HPV vaccine first.

2024-11-13 18:44:34 UTC

Please don't leave X for Bluesky. You're just going to be in the same place again in a decade or less.
Please, please learn from past experiences.
If you want to use the service, go for it, but *at least* hedge your bets and maintain a meaningful presence somewhere else.

2024-11-11 20:59:40 UTC

The Trump administration is expected to appoint the bones of Joseph Goebbels to a senior policy role.

2024-11-11 14:26:47 UTC

Even scammers seem kind of depressed. I just got a Wells Fargo phishing email that was just a shared Google Doc with blanks asking me to fill in my account information.

2024-10-28 00:42:04 UTC

The wealthiest person in the world, who got that way chiefly through government contracts, opining that maybe the general population needs to face a "temporary hardship" is ... a choice by a surrogate that would have ended candidacies in any previous era.

2024-10-16 17:13:21 UTC

Polls, economic indicators, all great indicators of where an election is going, I have relatively little doubt.
But what doubt I do have revolves around the fact that the ultra wealthy usually get what they want.
And it seems clear to me the ultra wealthy wants a #Trump victory.
So yeah, anyway, that's where I am today on October 16th.

2024-10-08 20:23:46 UTC

- reply

I was just thinking about this in a separate context: the Cheneys coming out against Trump.
On the one hand, I *get it* in that a lifetime of bad (or in the case of Cheney, war criminal) behavior isn't excused by denouncing one particular demagogue.
On the other hand, are all GOP supporters lost forever? No redemption at all?
I think it’s fair to say "this isn't enough" but unhelpful to suggest *nothing* can ever be enough.
1/2

2024-09-20 01:35:14 UTC

- reply

Quick hit issues:
1. 501(c)(3) status is voluntary. Relinquish it and endorse whoever you like.
2. Citizens United focused on political expenditures by for-profit corps, not tax-exempt organizations subsidized by the public fisc.
3. The Johnson Amendment doesn't single out churches.
4. Argument that law isn't uniformly applied is a compelling argument for cracking down on political speech by 501(c)(3) orgs not tossing JA.
5. Johnson Amendment is not vague.
Otherwise aces.

2024-09-20 01:28:18 UTC

Speaking of, y'all see this lawsuit filed by the National Religious Broadcasters demanding to be allowed to endorse political candidates and generally toss the Johnson Amendment?
https://www.catholicnewsagency.com/storage/pdf/2024-08-28-complaint.pdf
https://esq.social/@andrew/113167274292174348
https://sb-esq-social.b-cdn.net/media_attachments/files/113/167/282/622/261/394/original/4e9f3ff16167fb4a.png

2024-09-02 13:42:33 UTC

If the people on my local Facebook group are right and fireworks are the sounds of freedom I’m not so sure I’m still into the concept.

2024-09-02 02:55:50 UTC

A wealth tax could work in the US.
"...the top 0.1% of wealth holders control approximately $20t in assets. Applying even the lowest rate ... would mean a $340b annual tax revenue increase.
That amount would constitute a 7% increase in federal tax revenue, ... In 2022 ... the federal government spent about $1.2 trillion on welfare programs.
Earmarking wealth tax revenue for welfare programs would mean an immediate increase in funding by nearly 25%."
https://news.bloombergtax.com/tax-insights-and-commentary/spains-wealth-tax-model-could-address-inequality-in-us-policy

2024-08-29 13:40:50 UTC

Let's visualize a 25% tax on $100m in unrealized gains.
Imagine you had $250k to invest.
You buy 25,000 shares of a company at $10 each.
They increase in value ... 400 x — to $4,000 per share.
Your holdings would now be worth $100m and you'd need to sell about 6,200 shares to pay a tax bill of about $24.9 million.
How upset can you manage to get about that? Has a tragedy befallen you? Are you destitute? Are bread lines to follow?
https://www.forbes.com/sites/andrewleahey/2024/08/29/unrealized-gains-tax-visualizing-100m-and-when-to-be-concerned/

2024-08-28 18:56:29 UTC

The situation in #Memphis illustrates a weak point in municipal autonomy. Memphis wanted to put gun control on the ballot in November, statewide #Tennessee Republicans were displeased.
So they threatened to withhold sales tax revenue from Memphis.
And ... it worked. No gun reform on the ballot.
Not good. Something has to change.
#lawfedi @npub1r6e…7s7j
https://www.forbes.com/sites/andrewleahey/2024/08/27/memphis-sales-tax-revenue-is-at-whim-of-tennessee-government/

2024-08-27 12:14:09 UTC

The top 0.1% wealthiest Americans control about $20 trillion in assets.
A tax on them would raise $340 billion and never touch anyone worth less than $50 million.
If you're worth less than $50 million and opposed, you might ask yourself why and who you are furthering the interests of. https://esq.social/@andrew/113033909325519493

2024-08-27 12:09:39 UTC

Taking even the lowest rate (1.7%) and the smallest base (top 0.5%) from the Spanish wealth tax and applying it to the US would mean an immediate $340 billion annual tax revenue increase.
That would be a 7% increase in total tax revenue and, applied to social welfare programs, would constitute a 25% increase in their funding.
A wealth tax can work -- those who say otherwise are either billionaires or listening to billionaires.
#lawfedi @npub1r6e…7s7j #wealthtax #taxes
https://news.bloombergtax.com/tax-insights-and-commentary/spains-wealth-tax-model-could-address-inequality-in-us-policy

2024-08-04 19:35:32 UTC

- reply

just don’t open with $20, I guess!

2024-08-04 19:05:14 UTC

So many stores waste time telling customers what the price of an item *is* — but have they ever considered telling them what the price *isn’t*?
https://sb-esq-social.b-cdn.net/media_attachments/files/112/905/310/089/228/644/original/a76d7f800d1b7269.jpeg

2024-08-03 12:20:33 UTC

Yesterday I said retirement accounts that get used as intergenerational wealth transfers should be taxed 40% and let me tell you I have *never* received so much hate mail.
And the number of emails with c-suite signatures is remarkable.
“…would target intergenerational wealth transfer by imposing a tax burden on those untouched retirement funds, encouraging account holders to withdraw and make use of the assets during their lifetime.”
#lawfedi @npub1r6e…7s7j #tax
https://news.bloombergtax.com/tax-insights-and-commentary/irs-shouldve-put-an-estate-tax-on-inherited-retirement-accounts

2024-08-02 12:19:12 UTC

Hey, listen, I'm not opposed to the broader argument that two people punching each other until one of them blacks out or falls down may not be a sport we need to engage in.

2024-07-30 13:09:34 UTC

Apropos of nothing, but I woke up with it in my head: the conservative project of flooding the courts at all levels with their appointees and then overturning #Chevron via #LoperBright is going to do damage we won't see undone in most of our lifetimes.
The far right is excellent at slow boil projects, like a nutjob that knows how to order the component parts for a bomb without setting off any alarm bells.