Daniel Shaviro is Professor of Law at New York University Law School. His research has mainly emphasized tax policy, government transfers, budgetary measures, social insurance, and entitlements reform. Recent books that he has published include Do Deficits Matter? (1997), When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (2000), and Making Sense of Social Security Reform (2000), all published by the University of Chicago Press.