Paul L. Caron
Dean
Pepperdine Caruso
School of Law
2013
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Rutgers-Camden and Rutgers-Newark Law Schools to Merge
Amidst reports of declining applications and ethically questionable recruiting of students, Rutgers-Camden today announced plans to merge with Rutgers-Newark and form a single law school named Rutgers School of Law, effective Fall 2014. NewJersey.com Philadelphia Inquirer Update: ABA Journal National Law Journal
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Barry & Darnell: Explanation of Issues in PPL v. Commissioner
Jordan M. Barry (San Diego) & Janelle N. Darnell (J.D. 2013, San Diego), Explanation of Issues in PPL v. Commissioner, ABA Preview of U.S. Supreme Court Cases, Vol. 40, Issue 5, pp. 201-04, 2013: This short article briefly summarizes the chief arguments of PPL corporation and the IRS as to whether the United Kingdom's Windfall…
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NLJ Releases School-by-School Data Behind its Rankings by BigLaw Jobs
The National Law Journal has released the data behind its Go-To Law Schools Rankings based on the percentage of graduates in BigLaw jobs: For the first time ever, we are making all of the hiring data from our annual Go-To Law Schools special report available online. Search by law school (listed alphabetically by state) to…
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Head-to-Head College Rankings: Harvard #1, Caltech #2, Yale #3
Christopher N. Avery (Harvard University, Kennedy School), Mark E. Glickman (Boston University, School of Public Health), Caroline M. Hoxby (Stanford University, Department of Economics) & Andrew Metrick (Yale University, School of Management), A Revealed Preference Ranking of U.S. Colleges and Universities: We present a method of ranking U.S. undergraduate programs based on students’ revealed preferences.…
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Death of Christine Brunswick
Christine Ann Brunswick, Executive Director of the ABA Tax Section for over 25 years, died on Monday at the age of 60. She was Vice President and a Member of the Board of Directors of the National Breast Cancer Coalition: A longtime breast cancer advocate, Chris was part of the National Breast Cancer Coalition since…
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Call for Submissions: Intertax
Intertax is inviting United States, as well as all other, tax scholars to submit articles, essays, reviews and comments for publication with the journal: Intertax publishes both editorial board and peer-reviewed articles. Intertax employs a so-called blind peer review track for authors who are interested in such option. For additional details, visit the journal’s author…
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Dodge: Income Tax Simplification Proposals
Joseph M. Dodge (Florida State), Income Tax Simplification Proposals: This paper proposes various moves for simplification of the task of computing the tax base under the individual income tax, with a principal view of making the income tax capable of compliance by “ordinary” individuals without the aid of tax preparation software or outside assistance. Another…
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TPC Hosts Program Today on The Charitable Deduction
The Tax Policy Center hosts a program today on The Charitable Deduction: A View from the Other Side of the Cliff (free webcast here): As the vehicle of state leaned over one fiscal cliff, Congress pulled it back but kept the motor running. In this session, we will examine the recent debate over tax changes,…
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U.S. PIRG: Congress Should Clamp Down on Offshore Tax Havens
U.S. PIRG, Who’s Afraid of Inversion? Congress Can Clamp Down on Offshore Tax Havens: With Washington gearing up for additional high-stakes budget battles over the next few months, Congress has continued to ignore a solution worth about $90 billion annually: closing loopholes that allow corporations to avoid taxes by pretending their profits are earned in…
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Blank Presents Collateral Compliance Today at Boston College
Joshua D. Blank presents Collateral Compliance, 162 U. Pa. L. Rev. ___ (2013), at Boston College today as part of its Tax Policy Workshop Series hosted by Jim Repetti and Diane Ring: As most of us are aware, the failure to comply with the tax law can lead to civil and criminal tax penalties. But…
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Zolt Presents Inequality in America: Challenges for Tax and Spending Policies Today at Duke
Eric M. Zolt (UCLA) presents Inequality in America: Challenges for Tax and Spending Policies at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak: This article examines some basic issues related to taxing and spending policies and how different distributions of income or wealth in a society may influence these…
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Miller & Maine: The Fundamentals of Wealth Transfer Tax Planning: 2013 and Beyond
John A. Miller (Idaho) & Jeffrey A. Maine (Maine), The Fundamentals of Wealth Transfer Tax Planning: 2013 and Beyond: On January 1, 2013 Congress avoided the tax part of the so called “fiscal cliff” when it passed the American Taxpayer Relief Act of 2012 (ATRA). Among its many impacts this law prevented the application of…
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Aprill: Reforming the Charitable Contribution Substantiation Rules
Ellen P. Aprill (Loyola-L.A.), Reforming the Charitable Contribution Substantiation Rules, 14 Fla. Tax Rev. ___ (2013): In May 2012, the Tax Court issued two decisions denying income tax deductions for gifts to charitable organizations because they failed to meet the requirements for a qualified appraisal [Mohamed Sr. v. Commissioner, T.C. Memo. 2012-152; Durden v. Commissioner,…
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Paul Campos Ends Inside the Law School Scam Blog
Paul Campos (Colorado), Goodbye Is Too Good a Word: 19 months and 499 posts later, it turns out that the core message of this blog – that legal academia is operating on the basis of an unsustainable economic model, which requires most law students to borrow more money to get law degrees than it makes…
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2012 Tax Journal Rankings: Virginia #1, NYU #2
Here are the Washington & Lee tax law review rankings, based on citations to articles published in 2005-2012: Impact Factor (citations/number of articles published) Citations in Law Reviews Citations in Cases (federal and state courts) Currency (how rapidly articles are cited) Combined (weighted combination of the above rankings) Here are the Top 25 tax journals…
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Morse: ObamaCare and Lower-Income Workers
Susan C. Morse (UC-Hastings), ObamaCare and Lower-Income Workers (Jotwell) (reviewing David Gamage (UC-Berkeley), Perverse Incentives Arising From the Tax Provisions of Healthcare Reform: Why Further Reforms Are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers, 65 Tax L. Rev. 669 (2013)): What if Obamacare changes the patterns of lower-income work? Murmurs in the…
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McMahon: What Innocent Spouse Relief Says about Women and the Rest of Us
Stephanie Hunter McMahon (Cincinnati), What Innocent Spouse Relief Says about Women and the Rest of Us: Every time spouses sign joint returns, they knowingly or not accept joint and several liability. Therefore, either spouse may be held liable for all of the tax due on the joint return. Joint and several liability’s more efficient tax…
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Crane: How the 100-Year Old Income Tax Unleashed the Modern U.S. Economy
The Atlantic op-ed: How the 100-Year Old Income Tax Unleashed the Modern U.S. Economy, by Charlotte Crane (Northwestern): The capitalist’s case for the income tax: The widely despised and thoroughly misunderstood levy helped the United States move toward a more open economy. One hundred years ago today, Secretary of State Philander Knox certified to Congress…
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Mehrotra: How the Income Tax Created the Modern Fiscal State
Bloomberg op-ed: How the Income Tax Created the Modern Fiscal State, by Ajay K. Mehrotra (Indiana): Before the income tax, the two main sources of federal revenue were tariffs and excise taxes, both of which fell disproportionately on the backs of ordinary Americans, and neither of which could meet the growing demand for government revenue.…
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Hines Presents Rational Intestacy and Probate Reform Today at Chicago
James R. Hines, Jr. (Michigan) presents Rational Intestacy and Probate Reform at Chicago today as part of its Law & Economics Workshop Series: Many people die intestate (without wills), leaving property to be allocated by law among potential heirs. Probate reforms that more closely align intestacy allocations with preferences are designed to make property pass…
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Are Assholes More Successful in Academia?
Following up on my prior posts (links below): Inside High Ed, Academic Jerks: It’s a discussion that started over beer and chips and grew into a blog post now grabbing attention in higher education circles: Do asses do better in academe than their more tactful peers? “All of us had a story or two to…
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Brooks: Obama Should Embrace Graetz’s 100 Million Unnecessary Returns Tax Reform Plan
New York Times op-ed: Our Second Adolescence, by David Brooks: My main complaint with Obama is that he promised to move us beyond these stale debates, but he’s, instead, become a participant in them….My dream Obama would take advantage of the fact that only the president can fundamentally shift the terms. … My dream Obama…
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A Dean’s View: Only Law Schools That Tackle Costs, Graduate Client-Centered Lawyers Will Survive
ABA Journal Legal Rebels: Only Law Schools That Tackle Costs, Graduate Client-Centered Lawyers Will Survive—A Dean’s View, by Jeremy Paul (Dean, Northeastern): As calls for reform of legal education continue to suggest a variety of directions, one thing is certain. Law schools will be expected to do more with less. We often hear legal educators…
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NY Times: Britain Names and Shames Accused Tax Scofflaws
New York Times: Britain Names and Shames Accused Tax Scofflaws: A hairdresser in Liverpool and a knitwear manufacturer in Nottingham were among the first nine people and companies publicly branded tax scofflaws by the British authorities as part of a government “name and shame” campaign. On its Web site, Her Majesty’s Revenue & Customs on…
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Alstott: Marriage, the Income Tax, and Social Security in the Age of the New Individualism
Anne L. Alstott (Yale), Updating the Welfare State: Marriage, the Income Tax, and Social Security in the Age of the New Individualism, 65 Tax L. Rev. ___ (2013) Marriage is no longer what it once was. Since the 1970s, and accelerating in recent decades, the link between formal marriage and family life has weakened dramatically.…