Author: Conor Clarke
-
Kleven and Zidar: A Theory of Automation and Optimal Taxation
Henrik Kleven (Princeton) and Owen M. Zidar (Princeton) have a new NBER working paper, “Automation and Optimal Taxation: A Task-Based Theory” (Sept. 2026). Here is the abstract: We characterize optimal labor and capital income taxation in a task-based model of automation. Workers and machines are perfect substitutes in automatable tasks, which run from the bottom…
-
Raskolnikov: Taxation and Formal Equality
Alex Raskolnikov (Columbia) has posted to SSRN “Taxation and Formal Equality,” forthcoming in the Washington University Law Review. (We also had a nice email exchange about the right license to pick under SSRN’s new regime; I find the menu of options a little non-intuitive and I was interested to see what license Alex picked.) Here…
-
Evidence on Tax Incentives and Venture Capital Risk-Taking
Murillo Campello & Guilherme Junqueira (Florida), “Tax Incentives and Venture Capital Risk-Taking: Evidence from the QSBS Program” (NBER 2026): Do tax subsidies prompt investors to take on risk? We address this question by looking at investors’ responses to changes to the Qualified Small Business Stock (QSBS) program, which reduces capital gains taxes on startup investing.…
-
National Tax Journal Publishes New Issue
The National Tax Journal has published a new issue (Volume 79, Number 3, September 2026). Here are the articles:
-
An Uncertain Future for IRS Funding
Cady Stanton, “IRS Funding Up in the Air Ahead of Deadline” (Tax Notes, August 31, 2026): The levels of both mandatory and discretionary funding for the IRS face an uncertain future as Congress returns from its August recess, and the fate of the agency’s annual funding likely won’t be determined until the end of the…
-
New Issue of The Tax Lawyer
The Tax Lawyer has published a new issue (Volume 79, Issue 2). Here are the new articles (including one by TaxProf editor Andrew Appleby):
-
Tax Issues with Prince Harry and Meghan Markle’s Return to U.K.
Santhie Goundar, “Advisers Ponder Tax Issues Around Prince Harry’s Return to U.K.” (Tax Notes, Aug. 24, 2026): The news that Prince Harry and Meghan, the Duke and Duchess of Sussex, are returning to the United Kingdom from the United States sparked discussion among tax advisers about the timing of the move. . . . .…
-
New Symposium: Tax Law, the Environment, and Climate Change
The Pace Environmental Law Review has published a symposium issue at the intersection of tax law and environmental law. Here are the articles: Seven Ways of Looking at the Climate CrisisBridget J. Crawford Understanding Output-Based Pricing SystemsWei Cui Air Source and Ground Source Heat Pumps: A Comparison and Analysis of the Effects of U.S. Federal…
-
Tax Noncompliance and the Gig Economy
Craig White and Matias Sokolowski (University of New Mexico), “Gig Economy Tax Noncompliance Comes at a Cost” (Tax Notes, Aug. 17, 2026): The rapid expansion of the gig economy has fundamentally reshaped the nature of work, income reporting, and tax compliance in the United States. Millions of individuals are earning income through platform-based apps as supplemental income or…
-
Taxpayer Behavior in the Age of AI: A Field Experiment
Justin E. Holz (Michigan), Ricardo Perez-Truglia (UCLA), Andrew Simon (Virginia), and Alejandro Zentner (UT Dallas) have a new NBER working paper, “Taxpayer Behavior in the Age of AI: A Field Experiment on Property Tax Appeals” (August 2026). Here is the abstract: Navigating the tax system often requires information and judgment that taxpayers may lack. Although…
-
Coven et al on Property Taxes and Housing Allocation
Joshua Coven (Baruch), Sebastian Golder (NYU), Arpit Gupta (NYU), and Abdoulaye Ndiaye (NYU) have a new NBER working paper, “Property Taxes and Housing Allocation Under Financial Constraints” (Aug. 2026). Here is the abstract: Low property taxes amplify lock-in among elderly homeowners, limiting housing access for young families. Raising them reallocates housing toward the young through…
-
California Budget & Policy Center: New Report on Proposed Billionaire Tax
The California Budget & Policy Center has a new report, “Billionaire Tax Explained: What Proposition 40 Would Mean for California” (Aug. 2026). Here is the “key takeaway”: Prop. 40 would institute a one-time 5% tax on the wealth of billionaires to raise tens of billions in temporary revenue to address the loss of federal funding…
-
New York Judge Pauses Mamdani’s Second-Home Tax
Here is a New York Times report on the order and here is a PDF of the underlying complaint in the case. The theory of the complaint seem to be administrative and procedural: The underlying statute directs the city to make an “initial determination” that a property is not a primary residence for purposes the…
-
WashU Law Publishes Symposium Issue on Taxing, Spending, and the Constitution
The Washington University Law Review has just published its symposium issue on “Taxing, Spending, and the Constitution.” I had the pleasure of serving as the faculty advisor to the symposium editors, which was a lot of fun. Here is the full set of published papers:
-
Hemel and Listokin: Domestic Content Requirements and Global Collective Action
Daniel Hemel (NYU) and Yair Listokin (Yale Law) have a new paper in the National Tax Journal, “Domestic Content Requirements and Global Collective Action.” Here is the SSRN version and here is the abstract: Domestic content requirements (DCRs) are a common but controversial feature of clean energy tax credits and subsidies. These requirements distort production…
-
Emory Law is Hiring in Tax
Emory is looking to hire in tax! The hiring notice is here (with basic content pasted below). In addition to contacting the hiring chair (Kay Levine at law.faculty.appointments@emory.edu) candidates can also contact tax prof Alex Zhang (who was kind enough to share the announcement with me) with questions. Emory University School of Law seeks to…
-
Colorado: Hiring in Tax (and More!)
The University of Colorado Law School is hiring in tax this year, among other fields. (And their appointments committee is chaired by none other than Tax Prof Amanda Parsons!) Here are the basic details from their hiring announcement: The University of Colorado Law School invites applications from entry-level and lateral candidates for one or more full-time,…
-
Tourek et al. on Whether Progressivity Raises Tax Capacity
Gabriel Z. Tourek (UC Davis) and coauthors have a new NBER working paper, “Does Progressivity Raise Tax Capacity? Experimental Evidence from the D.R. Congo” (July 2026). Here is the abstract: Progressive taxation is central to high-income countries’ tax systems, but developing countries typically rely on less progressive instruments. We study the introduction of progressive property…
-
Ring, Seim, and Zucman: Personal Holding Companies, Tax Progressivity, and Inequality
Marius Ring (UT Austin), David Seim (Stockholm University), and Gabriel Zucman (Paris School of Economics and Berkeley) have a new NBER working paper, “Personal Holding Companies, Tax Progressivity, and Inequality” (July 2026). Here is the abstract: Tax avoidance through personal holding companies has long been viewed as a key challenge for progressive income taxation. We…
-
D.C. Circuit Affirms Sentence for Trump Tax Return Leaker
Mary Katherine Browne, “Appeals Court Affirms Sentence for Trump Tax Return Leaker” (Tax Notes, July 20, 2026): The D.C. Circuit rejected a former IRS contractor’s bid to overturn his five-year sentence for leaking the tax returns of President Trump and thousands of wealthy taxpayers, finding no evidence of a predetermined sentence or improper outside pressure.…
-
Gambling Loss Limitations Condemned at IRS Hearing
Trevor Sikes, “Gambling Loss Haircut Lambasted at IRS Hearing” (Tax Notes, July 20, 2026): The One Big Beautiful Bill Act’s 90 percent limitation on gambling loss deductions is grossly unfair to honest gamblers and should be repealed, according to stakeholders. Speakers took the opportunity at a July 17 IRS hearing on proposed regulations on gambling…
-
Alstadsæter, Johannesen, Le Guern Herry & Zucman on Transparency and Offshore Wealth
Annette Alstadsæter, Niels Johannesen, Ségal Le Guern Herry & Gabriel Zucman, “Global Financial Transparency and Offshore Wealth Accumulation” (NBER Working Paper, July 2026): This paper uses administrative data to analyze wealth flows from Norway to offshore tax havens before and after a major improvement of global financial transparency: automatic exchange of bank account information between…
-
Dynan, Elmendorf, and Sheiner on Ai and Fiscal Policy
Karen Dynan (Harvard), Douglas Elmendorf (Harvard), and Louise Sheiner (Brookings), have a new NBER working paper, “How Might Fiscal Policy Respond to the Rise of Artificial Intelligence?” (July 2026). Here is the abstract: Artificial intelligence will probably generate major changes in the US economy, although the nature, timing, and magnitude of those changes are highly…
-
Noked: “Congress-Proof” International Tax Reforms
Noam Noked (The Chinese University of Hong Kong) has published “‘Congress-Proof” International Tax Reforms,” 100 Tulane Law Review 701 (2026). Here is the (slightly shortened) abstract: Reaching multilateral agreements on legal reforms to address transnational problems is a formidable challenge. This task is further complicated by the structure of U.S. policymaking, where Congress may reject…
-
Treasury’s Top Tax Official to Depart
Erin Slowey and Erin Schilling, “Top Treasury Tax Official, Acting IRS Lawyer Kies to Depart” (Bloomberg, July 13): Ken Kies, the top Treasury tax policy official who also oversees the IRS legal arm, is departing his dual roles, an administration official said Monday. The Senate confirmed Kies as the assistant secretary for tax policy at…