Author: Adam Kern
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Taxing Capital Gains At Death At A Rate Higher Than During Life By Rosenthal & McClelland
This week, Adam Kern (San Diego; Google Scholar) reviews Steve Rosenthal (Tax Policy Center) & Robert McClelland (Tax Policy Center; Google Scholar), Taxing Capital Gains at Death at a Rate Higher Than During Life, 186 Tax Notes Fed. 2417 (Mar. 31, 2025). In left-leaning tax policy circles, much energy has focused on taxing unrealized gains. There are…
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Hemel’s The Constitutional Law Of Tax
This week, Adam Kern (San Diego; Google Scholar) reviews Daniel Hemel (NYU; Google Scholar), Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, 2025 Sup. Ct. Rev. __ : No Supreme Court case in recent memory has seized the attention of tax scholars quite like Moore v. United States. The Moores sought an answer…
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich By Fox & Liscow
This week, Adam Kern (San Diego; Google Scholar) reviews Edward Fox (Michigan; Google Scholar) and Zachary Liscow (Yale; Google Scholar), The Role of Unrealized Gains and Borrowing in the Taxation of the Rich. Just before Mark Zuckerberg was born, William Andrews dubbed the realization rule the “Achilles heel” of the income tax. The main costs…
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Clausing’s The Green Transformation And Tax Policy Criteria
This week, Adam Kern (San Diego; Google Scholar) reviews an article by Kimberly Clausing (UCLA), The Green Transformation and Tax Policy Criteria. Climate change is an existential threat, and fiscal policy contains many of the tools for tackling it. But scholars of tax law have not given much attention to climate policy. (There are a…
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Deferring Income With Tiered And Circular Partnerships By Sanchirico & Shuldiner
This week, Adam Kern (San Diego; Google Scholar) reviews an article by Chris William Sanchirico (Penn; Google Scholar) and Reed Shuldiner (Penn), Deferring Income with Tiered and Circular Partnerships. Taxes can be deferred when partnerships have different taxable years from their partners. A partnership might take account of its income in, say, January, while a…