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Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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Past Posts


Please note that links in archived posts may be broken. We expect to have all issues resolved by November 2025.

Oei Presents “The Origination Clause and the President’s Tariffs” Today at Boston University

Shu-Yi Oei (Duke, SSRN) presents The Origination Clause and the President’s Tariffs today at Boston University as part of its BU Law Tax Policy Forum.

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Washington State’s Odd Place in the Millionaire’s Tax Debate

Billy Hamilton (Tax Notes): Washington State’s Odd Place in the Millionaire’s Tax Debate Flying in the face of this long history of failure, the Democ…

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Hayashi Presents “Inequality among whom?: Tax Federalism and the Choice of Distributional Units” Today at San Diego

Andrew Hayashi (Virginia, SSRN), presents Inequality among whom?: Tax Federalism and the Choice of Distributional Units at San Diego today as part of …

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The Atlantic: The Evidence That God Exists

The Atlantic: The Evidence That God Exists, by Elizabeth Bruenig (B.A. Brandeis; M.Phil. Christian Theology, Cambridge): I grew up in a faithful Metho…

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NY Times: Is There a Religious Revival in America?

New York Times Op-Ed: Is There a Religious Revival in America?, by Ross Douthat (Author, Believe: Why Everyone Should Be Religious (2025)): In the ear…

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Harvard Faith & Veritas 2026: Standing in the Gap

Harvard Faith & Veritas 2026: Standing in the Gap (March 26-29): A University-Wide Gathering of Harvard’s Christian Alumni: Our vision: A rich com…

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Law Firms Hire Fewer Black Summer Associates Due to Pressure From Conservatives

Bloomberg Law, Black Law Interns In Decline Under Pressure From Conservatives: The share of Black summer associates at US law firms shrank to its lowe…

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OnlyFans, More Than Taxpayers: Toward a Compliance Aesthetic in the Gig Economy

Bridget J. Crawford (Pace), OnlyFans, More Than Taxpayers: Toward a Compliance Aesthetic in the Gig Economy: This Article examines how creators on the…

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Diversifying Law School Faculties

Brian T. Fitzpatrick (Vanderbilt), Diversifying the Academy: I have been a member of the law faculty at Vanderbilt University for nearly twenty years.…

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Alvin Warren’s Tax Oeuvre

Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC), Alvin Warren’s Writings, 190 Tax Notes 1469 (Mar. 3, 2026): Practitioners routinely ignore, …

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Does the Work Opportunity Tax Credit Actually Work?

For nearly three decades, the Work Opportunity Tax Credit (WOTC) provided small but material subsidies to employers for hiring certain categories of e…

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Tax Law Center: Webinar on Clean Energy Credits

On Monday, March 30, 2026, NYU’s Tax Law Center is hosting a webinar on the prohibited foreign entity (PFE) rules applicable to clean energy cre…

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Bar Exam Results by State

July 2025 Bar Exam Bar passage rates of law school graduates have been used to measure the quality of law schools. Bar passage rates, however, vary by…

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IMF’s F&D Magazine: Taxing Harmful Habits

Christoph B. Rosenberg (IMF) & Marius van Oordt (Independent), Taxing Harmful Habits, Fin. & Dev. Mag. (IMF, Mar. 2026): Taxation is more than…

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National Jurist: Top law schools for trial advocacy

Top law schools for trial advocacy National Jurist lists the following law schools as earning a place on itsr Trial Advocacy Honor Roll: School Name H…

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NY Times: They Want to Stop Paying Taxes as a Protest. There Are Consequences.

Tara Siegel Bernard, They Want to Stop Paying Taxes as a Protest. There Are Consequences, N.Y. Times (Mar. 22, 2026): “How can I pay taxes when I don’…

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Above the Law: The Law Schools That Are Working The Hardest To Expand The Pipeline To The Legal Profession

Above the Law brought another ranking of law schools to my attention — and attempting to measure something important at that. According to preLa…

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Book of the Week

Beth Macy, author of the widely acclaimed Dopesick, which tells the story of the pharmaceutical’s role in the opioid crisis, now brings us a sea…

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SSRN Review & Roundup: Saito Reviews Noked, Kim & Avi-Yonah’s How the U.S. Constitution Shapes International Tax Law

This week, Blaine Saito (Ohio State, Google Scholar) reviews a new work by Noam Noked (CUHK, Google Scholar), Young Ran (Christine…

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Herzfeld: Wars and Oil Crises Drive Tax Policy Shifts

Mindy Herzfeld (Florida), Wars and Oil Crises Drive Tax Policy Shifts, 121 Tax Notes Int’l 2101 (March 23, 2026) The U.S. bombing of Iran has di…

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