Author: Deanna Newton
-
Perkins Presents “Venmo and the Persistence of Invisible Income” at Pepperdine
Rachelle Holmes Perkins (George Washington) presents Venmo and the Persistence of Invisible Income at Pepperdine as part of its Tax Policy Workshop Series, hosted by Deanna Newton: Digital payment platforms have made it easier than ever to track economic activity. However, despite the decades-long migration from cash to digital payments, the taxation of “invisible” income, particularly tip…
-
Request for Papers and Presentations: Christian Legal Thought from the Margins
Request for Papers and Presentations: Christian Legal Thought from the Margins on January 21-22, 2027, at Emory University School of Law: Emory University’s Center for the Study of Law and Religion and Pepperdine Caruso School of Law’s Nootbaar Institute on Law, Religion, and Ethics are pleased to invite legal scholars to participate in the second “Christian Legal…
-
New Issue of The Tax Lawyer
The Tax Lawyer has published a new issue (Volume 79, Issue 3). Here are the new articles:
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 62 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
Bloomberg: Business Group Urges Tax Court to Stop Covid-19 Interest Accrual
David Schultz (Bloomberg), Business Group Urges Tax Court to Stop Covid-19 Interest Accrual: Interest that accrued on unpaid taxes during the Covid-19 pandemic should be wiped out because of the text, structure, and history of a disaster relief statute, according to a brief filed in US Tax Court by the US Chamber of Commerce. The…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 61 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
The Florida Bar Tax Section’s 2027 National Tax Moot Court Competition
Registration is open for the Florida Bar Tax Section’s 2027 National Tax Moot Competition. The competition will take place January 21-23, 2027: For almost 40 years, The Florida Bar Tax Section has hosted an annual National Tax Moot Court Competition to invite law students from across the country to demonstrate their written and oral advocacy…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 60 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
TIME: Polcz and Jeremy Bearer-Friend, “An AI Tax Could Be the Great Equalizer America Needs”
Sarah Polcz (UC Davis) and Jeremy Bearer-Friend (George Washington University), An AI Tax Could Be the Great Equalizer America Needs, published in TIME: An idea that until recently would have been seen as radical—that the public should co-own AI—now commands bipartisan consensus. In June, Senator Bernie Sanders introduced the first AI tax in history, the American AI…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 59 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
Mock Job Talk Scheduling Poll
David Sella-Villa (South Carolina), Mock Job Talk Scheduling Poll Some candidates entering the U.S. legal academic market have a lot of people in their corner: mentors who read their job talk paper, colleagues who sit through practice runs, friends who explain what an appointments committee is really asking. Others go in without any of that.…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 58 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
Blaszczyk: “Field Notes from the U.S. Law Teaching Market”
Matt Blaszczyk (University of Georgia), Field Notes from the U.S. Law Teaching Market: The U.S. law teaching market is highly competitive and traditionally reliant on specific institutional signals. For non-traditional candidates, accessing the unwritten norms of this ecosystem can be challenging. This collection of notes functions as a strategic roadmap to demystify the process. It…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 57 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
The Tax Adviser: IRS provides guidance on rollovers between retirement plans and IRAs
Martha Waggoner (The Tax Adviser), IRS provides guidance on rollovers between retirement plans and IRAs: The IRS on Wednesday issued Notice 2026-49, which contains sample forms and proposed rollover procedures to simplify and standardize rollovers between retirement plans and individual retirement accounts (IRAs) as required by Section 324 of the SECURE 2.0 Act of 2022 (Division…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 56 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
Bloomberg: Highland Capital Says IRS Wrongly Taxed Great Recession Hedge
David Schultz (Bloomberg), Highland Capital Says IRS Wrongly Taxed Great Recession Hedge: A troubled securities trading firm says the IRS is improperly taxing a more than $166 million hedge it made at the outset of the Great Recession. Highland Capital Management filed a petition in US Tax Court Aug. 7 after the IRS readjusted its income for…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 55 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
Chu: Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37
Ming-hsi Chu (PH.D., Northwestern; J.D. Candidate University of Chicago School), Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37: This article explores how Chinese international lawyers used international law to assert fiscal sovereignty through income tax reform from 1935 to 1937. Despite Western imperialism preventing China from taxing foreign nationals,…
-
The Tax Adviser: Effect of the new pro rata share rules
Elizabeth Nelson (CPA,), J.P. Gregory (CPA), and Katrelle Harvey: Effect of the new pro rata share rules: Recent changes to the rules related to the deduction for certain foreign dividends received by U.S. corporate shareholders could substantially reduce the abuse concerns that the extraordinary reduction (ER) rules were designed to address, but the ER rules’ compliance…
-
Bloomberg: Casinos’ Slot Machine Tax Case Booted by Pennsylvania Justices
Perry Cooper (Bloomberg), Casinos’ Slot Machine Tax Case Booted by Pennsylvania Justices:
-
Bloomberg: Netflix Tax Scrapped in Canada But Streamers Face New Levy
BThomas Seal and Melissa Shin (Bloomberg), Netflix Tax Scrapped in Canada But Streamers Face New Levy: Prime Minister Mark Carney’s government plans to scrap a levy on entertainment companies including Netflix Inc. and Walt Disney Co., according to a court filing, after pushback from US officials and Hollywood studios. But the firms behind the world’s major…
-
Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 54 (July 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
-
Syracuse: Seeking Associate Teaching Professor; Clinic Director – Low Income Taxpayer Clinic
Syracuse University College of Law is seeking an associate teaching professor to direct its Low Income Taxpayer Clinic and teach tax courses: Syracuse University College of Law invites applications for the position of Associate Teaching Professor and Director of the Sherman F. Levey ’57, L’59 Low Income Taxpayer Clinic (LITC). This is a three-year contract…
-
CPAacademy: RACE, WEALTH, AND U.S. TAX POLICY: WHO BENEFITS FROM AND WHO BEARS TAX BURDENS?
CPAacademy, RACE, WEALTH, AND U.S. TAX POLICY: WHO BENEFITS FROM AND WHO BEARS TAX BURDENS?: For generations, tax policy has played a significant role in shaping economic opportunity, wealth accumulation, and financial security in America. This webinar examines how key features of the U.S. tax system—including preferential treatment for inherited wealth, gifts, and capital income—have…