Author: Conor Clarke
-
Delmotte and Dold: The Case for Mutual-Advantage Redistribution
Charles Delmotte (Michigan State) and Malte Dold (Barnard) have posted “Poverty, State-Dependent Risk Preferences, and the Case for Mutual-Advantage Redistribution” to SSRN (and also forthcoming in Behavioural Public Policy). Here is the abstract: This article makes a twofold contribution. First, we address a gap in welfare economic discussions about poverty and redistribution. Existing accounts trace…
-
Goldin et al: Optimal Taxation of Indistinguishable Activities
Jacob Goldin (Chicago), Sebastian Koehne (Kiel), and Nicholas Lawson (Dalhousie) have a new NBER working paper, “Optimal Taxation of Indistinguishable Activities.” Here is the abstract: Optimal tax policy frequently prescribes different tax treatments for activities that are difficult in practice for tax administrators to distinguish, such as expenditures undertaken for business versus personal purposes. We…
-
San Diego Law Seeks Professor of Practice and Graduate Tax Director
The University of San Diego School of Law is hiring in tax! Here is the announcement: Know a tax lawyer who’d love to shape the next generation of tax practitioners? The University of San Diego School of Law is hiring a Professor of Practice and Director of Graduate Tax Programs to lead our consistently top-ten-ranked…
-
Recent Student Notes on Tax Exemption Issues
Here are two recently published student notes on tax exemption that have come to my attention:
-
Jaros & Rauh: The Net Present Value of the California Billionaire Tax Act
Benjamin Jaros (Stanford) and Joshua Rauh (Stanford) have a new NBER working paper, “The Net Present Value of the California Billionaire Tax Act” (October 2026). Here is the abstract: This paper examines the revenue and migration impact of the 2026 California Billionaire Tax Act, a one-time 5 percent tax on the worldwide net worth of…
-
Blank and Osofsky on Agency Explainers and Ai
Josh Blank (Irvine) and Leigh Osofsky (UNC) have posted “Agency Legal Explainers in the Age of AI,” 79 Administrative Law Review __ (forthcoming, 2027). Here is the abstract: One of the core tasks of federal agencies is to translate and disseminate complex statutes and regulations in ways that the public can easily access and understand.…
-
Appleby Publishes Constitutional Commandeering
Andrew Appleby (Tennessee) has published “Constitutional Commandeering,” 62 Wake Forest Law Review 1 (2026). Here is the abstract: The anti-commandeering doctrine has emerged as one of the most consequential principles in contemporary federalism jurisprudence, with implications extending across immigration enforcement, firearms regulation, data privacy, and a widening array of domains where federal and state authority…
-
Avi-Yonah: Should Large Partnerships Be Taxed as Corporations?
Reuven Avi-Yonah (Michigan) has a new Tax Notes column evaluating a recent policy paper from the Tax Law Center and the Hamilton Project on taxing pass-through entities as corporations. Here is the underlying policy paper and here is the column, which begins as follows: The Tax Law Center at New York University School of Law…
-
Taxing Entrepreneurial Wealth: Evidence from Norway
Marius Ring (Texas) has a new NBER working paper, “Taxing Entrepreneurial Wealth: Evidence from Norway, 2021–2025.” Here is the abstract: Whether imposing higher taxes on business owners adversely affects business activity by constraining investment and inducing capitalist flight is a central question in the ongoing debate on how to tax the ultra wealthy. To shed…
-
Graetz on the New IRS Regulations to Revoke Tax-Exempt Status
Michael Graetz has a new piece on the proposed IRS regulations, “A Presidential Assault on Pluralistic Democracy: The IRS’s Attack on Private Schools” (Tax Notes, Sept. 18, 2026). I believe the full text is not behind a paywall. Here’s how it starts: On September 4 the IRS published proposed regulations (REG-119986-25) that, if finalized, would…
-
Foreign Tax Advantages after the Tax Cuts and Jobs Act
Anmol Bhandari and Ellen McGrattan (Minnesota) have a new NBER working paper, “Foreign Tax Advantages after the U.S. Tax Reform of 2017” (September 2026). Here is the abstract: We construct a firm-year panel of income-tax rate reconciliations from annual 10-K filings of public companies to study the effects of the Tax Cuts and Jobs Act…
-
Evaluating Treasury’s Proposed Nondiscrimination Regs
Marie Sapirie has a new piece on the regs in Tax Notes, “Evaluating the Proposed Nondiscrimination Regs Under Bob Jones” (Sept. 28, 2026): The writing has been on the wall — or rather on Truth Social — for some time, but the IRS and Treasury finally released proposed regulations (REG-119986-25) on racial nondiscrimination in private…
-
Early Evidence on AI and College-Grad Employment
Robert W. Fairlie and Jane Wu (UCLA) have a new NBER working paper, “The Early Impacts of AI on Employment among Recent College Graduates” (September 2026), which may be of interest to those tracking the issue. (I interpret the rough bottom line of the paper to be “not that bad, so far.”) Here is the…
-
Interest Deductibility Limitations and Corporate Innovation
Xinru Chen (Fordham), Mara Faccio (Purdue and NBER), Stefano Manfredonia (Fordham), and Jin Xu (Virginia Tech) have a new NBER working paper, “When Tax Shields Shrink: Interest Deductibility Limitations and Corporate Innovation” (Sept. 2026). Here is the abstract: We investigate how limiting interest deductibility under the 2017 TCJA shapes corporate innovation. Using alternative identification strategies,…
-
Nobel Laureates’ Support Letter for California Billionaire Tax
Daron Acemoglu (MIT), Abhijit Banerjee (University of Zurich and MIT), Peter Diamond (MIT), Esther Duflo (University of Zurich and MIT), Paul Krugman (CUNY), and Joseph Stiglitz (Columbia University), “Economics Nobel Laureates Support letter for Proposition 40, the California billionaire tax” (September 19, 2026): In November 2026, California will vote on Proposition 40, a 5% one-time…
-
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…