Paul L. Caron
Dean
Pepperdine Caruso
School of Law
2013
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Farewell (But Not Goodbye), Malibu
My wife and I are back in Cincinnati after spending the spring semester at Pepperdine University School of Law. We had a spectacular time in every respect. From my law school rankings work (What Law Schools Can Learn from Billy Beane and the Oakland Athletics, 82 Texas L. Rev. 1483 (2004); Ranking Law Schools: Using SSRN to Measure Scholarly…
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Georgetown Symposium
Symposium, Confronting the Intersection of Tax Law, Gender and Sexuality, 13 Geo. J. Gender & L. 1- 105 (2012): Anthony C. Infanti (Pittsburgh), LGBT Taxpayers: A Collision of "Others," 13 Geo. J. Gender & L. 1 (2012) Deborah H. Schenk (NYU), Reflections on Women in Tax Law Academia, 13 Geo. J. Gender & L. 47…
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Weisbach Presents Climate Change: Pragmatics Not Justice at Ohio State
David Weisbach (Chicago) presents Climate Change: Pragmatics Not Justice at Ohio State today as part of its Law and Capital Markets @ Ohio State Speaker Series.
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Houston Business & Tax Law Journal Publishes New Issue
The Houston Business & Tax Law Journal has published Vol. 10, Part 2 (2010): Kathryn J. Kennedy (John Marshall Law School), Excessive Executive Compensation: Prior Federal Attempts to Curb Perceived Abuses, 10 Hous. Bus. & Tax J. 196 (2010) James R. Raborn (Baker Botts, Houston), Executive Compensation: Much to do About. . ., 10 Hous. Bus. &…
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Online Advertising and Source-Based Taxation
Assaf Y. Prussak (S.J.D. 2013, Michigan), The Income of the 21st Century: Online Advertising as a Case Study for the Implications of Technology for Source-Based Taxation (Winner, 2012 International Fiscal Association (USA Branch) Student Writing Competition): Throughout history, traditional trade and commerce, whether by land, sea or air was always engaged in a very physical…
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The Enigma of Sales Taxation Through ‘Amazon’ Laws
Neal A. Koskella (J.D. 2013), Comment, The Enigma of Sales Taxation Through the Use of State or Federal "Amazon" Laws: Are We Getting Anywhere?, 49 Idaho L. Rev. 121 (2012): The purpose of this article is to: (1) explain the structure of the Amazon Laws in those states that have taken the most action to…
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ATPI & TPC Host Program Today on The Economic Effects of Corporate Rate Reductions
The American Tax Policy Institute and Tax Policy Center are hosting a program on The Economic Effects of Corporate Rate Reductions today at 8:30-11:00 a.m. (webcast): An often mentioned element in discussions of changes to federal tax policy is that corporate tax rates will be substantially reduced, with other changes made to the tax code…
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Legal Education: A New Paradigm
Ernst Van Bemmelen van Gent (Bynkershoek Research Center on Legal Education), Legal Education: A New Paradigm, 1 Bynkershoek L. Rev. 2 (2012): In the past, between the years 1800 and 1950, legal education was a local, generalist, apprentice-based, non-corporate, and highly academic self-explanatory affair. Most of the legal professionals regarded themselves as involved in ex-post…
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A Lifetime Limit on Tax-Free GRAT Transfers
Samuel R. Scarcello (J.D. 2013, Northwestern), Comment, Transfer Taxes in Flux: A Comparison of Alternative Plans for GRAT Reform, 107 Nw. U. L. Rev. 321 (2012): Estate and gift taxes may be a topic of national discussion, but few Americans are familiar with the methods taxpayers utilize to minimize these taxes. For decades, the Internal…
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Tax on My Mind: Advisors’ Recommendations for Choice of Business Entity
Brett Freudenberg (Griffith University, Business School), Tax on My Mind: Advisors’ Recommendations for Choice of Business Form, 42 Austl. Tax Rev. 33 (2012): The research detailed in this article has two aims. First, to better explore what advisors consider are important factors in the choice of business form; and, secondly, to explore whether tax benefits…
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Step Transactions, Economic Substance, and the Tax Code
Philip Sancilio (J.D. 2013, Columbia), Clarifying (or Is It Codifying?) The “Notably Abstruse”: Step Transactions, Economic Substance, and the Tax Code, 113 Colum. L. Rev. 138 (2013) (Second Place, 2012 Tannenwald Writing Competition): The economic substance and step transaction doctrines are two specific examples of courts’ general willingness to sometimes look past transactions’ technical form…
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The D.C. Circuit Reinvigorates The Work-Product Doctrine in United States v. Deloitte & Touche
Christopher R. Wray (J.D. 2013, Notre Dame), On the Road Again: The D.C. Circuit Reinvigorates The Work-Product Doctrine in United States v. Deloitte & Touche, 87 N.D. L. Rev. 1797 (2012) (First Place, 2012 Tannenwald Writing Competition): This Note will analyze the current status of the work-product doctrine and review positively Deloitte’s impact on the…
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Newton: Systemic Reforms in Legal Education and Licensure
Brent E. Newton (Adjunct Professor, Georgetown; Deputy Staff Director, U.S. Sentencing Commission), The Ninety-Five Theses: Systemic Reforms in the American System of Legal Education and Licensure, 64 S.C. L. Rev. 55 (2012): Knowledgeable and respected authorities inside and outside the legal academy are correctly describing the American system of legal education as being in a state of…
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Klass: The Future of Tax Benefits for Renewable Energy
Alexandra B. Klass (Minnesota), Tax Benefits, Property Rights, and Mandates: Considering the Future of Government Support for Renewable Energy: This essay explores the history of tax benefits, property rights benefits, and mandates for energy development for the purpose of gaining insights on how such incentives can best be used to encourage the development of renewable…
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A New Framework for Treasury Regulation Deference Clarifying Chevron and Brand X
Sebastian Watt (J.D. 2013, Penn State), Abolishing the Shelter of Ambiguity: A New Framework for Treasury Regulation Deference Clarifying Chevron and Brand X, 117 Penn St. L. Rev. 617 (2012): In the Supreme Court’s 2011 decision in Mayo Foundation for Medical Education and Research v. United States, the Court held that Treasury Regulations interpreting the…
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Radical Reformation and the IRS
Mason Powell (J.D. 2013, Kentucky), Note, Ecclesia Semper Reformanda Est: Radical Reformation and the IRS, 101 Ky. L.J. 207 (2013): Section I discusses the importance of churches and the inherent semantical difficulties of creating a satisfactory definition to adequately define “church.” Section II will examine the irreducible ecclesiological minimums utilized by both the government and…
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Avant-Garde Art and the VAT
Rachel J. Tischler (J.D. 2013, Brooklyn), Note, "The Power to Tax Involves the Power to Destroy": How Avant-Garde Art Outstrips the Imagination of Regulators, and Why a Judicial Rubric Can Save It, 77 Brook. L. Rev. 1665 (2012): This note will begin in Part I with brief overviews of Minimalist Art and Conceptual Art, paying…
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Property Tax Delinquency as a Revenue Source
Michelle Z. Marchiony (J.D. 2013, Emory), Comment, Making Debt Pay: Examining the Use of Property Tax Delinquency as a Revenue Source, 62 Emory L.J. 217 (2012): In tough economic times, everyone looks for ways to do more with less. Local governments, however, face the challenge of doing more with money they do not have. With…
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Tax and the Catastrophe Insurance Industry
Thomas Berghman (J.D. 2012, Illinois), A Market Under(writing) the Weather: A Recommendation to Increase Insurer Capacity, 2013 U. Ill. L. Rev. 221: The Note begins by providing a background of (1) the state of the catastrophe insurance industry and its inadequate capitalization, (2) insurer incentives, basic insurance principles, and tax treatment, (3) basic principles and…
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Spencer: The Law School Critique in Historical Perspective
A. Benjamin Spencer (Washington & Lee), The Law School Critique in Historical Perspective, 69 Wash. & Lee L. Rev. 1949 (2012): Contemporary critiques of legal education abound. This arises from what can be described as a perfect storm: the confluence of softness in the legal employment market, the skyrocketing costs of law school, and the…
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DeSantis: Reformulating a Soda Tax
Joseph Angelo DeSantis (Attorney, David, CA), Formulating a Soda Tax Fit for Consumption: A Pragmatic Approach to Implementing the Failed New York Soda Tax, 16 Mich. St. U. J. Med. & L. 363 (2012): Previous attempts to levy a one-cent per-ounce tax on sodas, or sugar-sweetened beverages (SSB), have failed because they are modeled after…
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Unequal Burdens in EITC Compliance
Karie Davis-Nozemack (Georgia Institute of Technology, Scheller College of Business), Unequal Burdens in EITC Compliance, 31 Law & Ineq. 37 (2012): Lower income means harsher treatment from the government for taxpayers who claim the Earned Income Tax Credit (EITC). EITC claimants are audited more often than any taxpayers other than the very wealthy. More concerning,…
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Hamill: Tax Policy Inside the Two Kingdoms
Susan Pace Hamill (Alabama), Tax Policy Inside the Two Kingdoms: This article illustrates that my article, An Evaluation of Federal Tax Policy Based on Judeo-Christian Ethics, which states that tax policy consistent with the moral principles of Judeo-Christian ethics must raise an adequate level of revenues embracing the reasonable opportunity of all individuals to reach…
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Does Tax Risk Reduce Firms’ Effective Tax Rates?
Stevanie S. Neuman (Texas A&M University, Mays Business School), Thomas C. Omer (Texas A&M University, Mays Business School) & Andrew P. Schmidt (North Carolina State University, Poole College of Management), Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?: This study develops an ex-ante measure of firms’ overall tax risk, allowing us to…
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Patent Box Litigation in Europe: A Model for the U.S.?
Jason M. Brown (J.D. 2013, SMU), Student Article, Patent Box Taxation: A Comparison of Four Recent European Patent Box Tax Regimes and an Analytical Consideration of if and how the United States Should Implement its Own Patent Box, 46 Int'l Law. 913 (2012): As the global economy is increasingly driven by the commercialization of highly…