Author: Deanna Newton
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Northwestern: Tax Program Open House 2026
Northwestern: Tax Program Open House 2026: Thank you for your interest in attending the Tax LLM Open House at Northwestern Pritzker School of Law on Friday, March 13, 2026. Please complete registration to attend by Friday, March 6, 2026: https://apply.law.northwestern.edu/register/TPOH26
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Hoopes Presents “Does Voluntary Private Disclosure Reduce IRS Audit Risk?” Today At Duke
Jeff Hoopes (North Carolina) presents Does Voluntary Private Disclosure Reduce IRS Audit Risk? (co-authored with Andrew Belnap and Reed Hadfield) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This paper examines the trade-off between voluntary private tax disclosure and audit risk associated with firms’ use of private letter rulings (PLRs). PLRs allow firms to seek binding
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Jafry Presents “Death and Taxes: Does the Lock-in Effect Fade when Capital Gains Must be Taxed at Death?” Today at Toronto
Sobia Jafry (Toronto) presents Death and Taxes: Does the Lock-in Effect Fade when Capital Gains Must be Taxed at Death? at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: This paper examines how changes in capital gains tax rates affect individual and household realization behaviour, using Canada as a natural setting. Canada
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 18 (March 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 17 (March 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Kim Presents “Algorithmic Tax Ownership” Today At Georgia
Christine Kim (Cardozo) presents Algorithmic Tax Ownership (co-authored with Dmitry Erokhin) at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: Tax ownership is a crucial concept for determining tax liabilities, compliance, and enforcement. However, neither the courts nor the IRS have provided clear guidance on how to analyze it. Since the Supreme Court first outlined a
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Hines Jr. Presents “The Greatest Revenue Generation” Today at Irvine
James R. Hines Jr (Michigan) presents The Greatest Revenue Generation at Irvine, as part of its Graduate Tax Policy Colloquium: Professor James R. Hines Jr. is the L. Hart Wright Collegiate Professor of Law and co-director of the Program in Law and Economics at Michigan Law. He is also the Richard A. Musgrave Collegiate Professor
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USC: 2026 Poverty Law Conference: Scholarship, Pedagogy, and Community in a Time of Attacks on the Vulnerable
Professors Ariel Jurow Kleiman and Clare Pastore hosted the 2026 Poverty Law Conference: Scholarship, Pedagogy, and Community in a Time of Attacks on the Vulnerable on February 20-21, 2026, at USC. The panels were as follows: Thank you to Mira Dalpe and Angela Houff for their work making the conference possible.
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Schizer Presents “Income Without Realization Under the Sixteenth Amendment: An Originalist Analysis of Contemporary Tax and Accounting Regimes” Today At Georgia
David Schizer (Columbia) presents Income Without Realization Under the Sixteenth Amendment: An Originalist Analysis of Contemporary Tax and Accounting Regimes at Georgia today as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: For decades, the taxing power was a sleepy constitutional backwater, but this has changed. In Moore v. United States, four justices opined that the realization rule, which
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Caines Presents “Understanding the Taxation of Cryptocurrencies” Today at Toronto
Ian Caines presents Understanding the Taxation of Cryptocurrencies at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Cryptocurrencies and related electronic assets can be a mysterious area for tax practitioners, raising potentially novel tax issues. However, unlike in other areas that a tax professional might encounter, tax uncertainties arise not so
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Kern Presents “Buy or D.I.Y.: Home Production and the Income Tax” At UCLA
Adam Kern (San Diego) presents Buy or D.I.Y.: Home Production and the Income Tax today at UCLA, as part of its Colloquium on Tax Policy and Public Finance: The income tax aspires to be comprehensive—a tax on “all income, from whatever source derived.” Yet every year, trillions of dollars of productive activity escapes taxation with
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Raskolnikov Presents “Formal Equality and Rawlsian Justice” At USC
Alex Raskolnikov (Columbia) presented “Formal Equality and Rawlsian Justice” at the USC Law Faculty workshop on February 19: Few political theories have been more scrutinized, criticized, valorized, and reinterpreted than John Rawls’s A Theory of Justice. Yet for all this attention, one of this theory’s core ideas has remained largely unrecognized by scholars and unacknowledged by
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Clarke Presents “What Made Income Taxes Possible” Today At Duke
Conor Clarke (Washington University) presents What Made Income Taxes Possible (co-authored with Edward Fox and Wojciech Kopczuk) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: Why do governments impose taxes on “income” rather than (and in addition to) other things? Large literatures in economics, history, and political science answer
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UCLA’s Colloquium on Tax Policy and Public Finance (Spring 2026)
The UCLA Colloquium on Tax Policy and Public Finance is led by Professors Kirk Stark and Jason Oh:
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Brennan Presents “The Government’s Gift to Givers: Donating Appreciated Stock” Today at Toronto
Thomas J. Brennan (Harvard) presents The Government’s Gift to Givers: Donating Appreciated Stock at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Under Section 170(e), taxpayers can deduct appreciation without paying tax on this gain. This double benefit is well understood. Yet this Article frames the tax benefit somewhat
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Book Presents “Transformative Technology and Shortening the Statute of Limitations Applicable to Taxpayers” (co-authored with Jay Soled) Today At Georgia
Leslie Book (Villanova) presents Transformative Technology and Shortening the Statute of Limitations Applicable to Taxpayers (co-authored with Jay Soled) at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: When it comes to submitting tax returns and paying taxes, most taxpayers understand the nature of their civic duties and do so dutifully, if not
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 11 (February 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Gagnon Presents “Economic Substance: The New GAAR, Dissociation and Risk” Today at Tornto
Rémi D. Gagnon presents Economic Substance: The New GAAR, Dissociation and Risk today at Toronto as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: The new economic substance test introduced in the GAAR retains the accessory principle and does not require an enquiry into the economic substance of
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Cauble Presents “Guiding Tax Return Preparers Informally” Today At Georgia
Emily Cauble (Wisconsin, Google Scholar) presents Guiding Tax Return Preparers Informally at Georgia today as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: In 2024, I conducted a survey of 143 professional tax return preparers to seek information about whether and how they use IRS publications – a source of informal IRS
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Bloomberg: Treasury Eyes Guidance on Book Tax’s Effect on 2025 Tax Law
Bloomberg, Treasury Eyes Guidance on Book Tax’s Effect on 2025 Tax Law: The Treasury Department is working on guidance to address concerns that the corporate book-income tax may limit the benefits that companies derive from last year’s giant tax-and-spending law. “We are hoping to issue guidance with respect to this issue,” Deborah Tarwasokono, a Treasury
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Morgan Presents “Financial Innovation and Fixed-Income Tax Arbitrage: A Return to Capital Invariance?” Today At Toronto
Robin Morgan (Toronto) presents Financial Innovation and Fixed-Income Tax Arbitrage: A Return to Capital Invariance? at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: The development of new financial products allows investors to approximately or fully recreate underlying cash flows while achieving different tax consequences.
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Galle Presents “How To Tax The Rich: Options For 2025 And Beyond” at UCLA on January 22
Brian Galle (Berkeley; Google Scholar) presents How To Tax The Rich: Options For 2025 And Beyond at UCLA on January 22, 2026, as part of its Colloquium on Tax Policy and Public Finance: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is,
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Brown: “Getting to Reparations: How Building a Different America Requires a Reckoning with Our Past”
Dorothy A. Brown’s book launch event for Getting to Reparations: How Building A Different America Requires A Reckoning With Our Past (Crown) was on Tuesday, January 20, 2026, at the Enoch Pratt Library with Sherrilyn Ifill: The idea of reparations is not a new or original one; it is one that is baked into American
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Ring presents “Global Tax Decluttering” (co-authored with Shu-yi Oei) Today at Georgia
Diane Ring presents Global Tax Decluttering at Georgia today as part of its Tax Colloquium Series: Major global players—most prominently the OECD and European Union—have recently begun advocating that countries “declutter” their tax systems to tidy up, repeal, or eliminate pre-existing domestic anti-abuse tax rules. The reasoning is that these country-level rules are now duplicative or burdensome in
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University of Georgia’s Tax Policy Colloquium Series (Spring 2026)
Here is Assaf Harpaz’s lineup for the Spring 2026 Georgia Tax Policy Colloquium Series: