Yale Law School professor Natasha Sarin and the Cato Institute's Adam Michel debate the resolution, "Billionaires should pay a higher share of federal taxes." Taking the affirmative is Sarin, who is a professor at Yale Law School and the president and co-founder of the Budget Lab at Yale. She is also a former counselor to Secretary Janet Yellen at the U.S. Treasury Department. Arguing against the resolution is Michel, the director of tax policy studies at the Cato Institute.