Author: Deanna Newton
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Low-Income Families, High-Income Taxpayers, and a Looming Fiscal Crisis: A Tribute to Len Burman
Donald C. Lubick Symposium to honor the career of Len Burman, cofounder of the Urban-Brookings Tax Policy Center and its director for many years. The tribute is today from 2:00 PM to 5:00 PM ET:
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Nam Presents “Justice in Tax Enforcement” Today At Duke
Jeesoo Nam (USC) presents Justice in Tax Enforcement at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: The IRS has limited resources with which to pursue enforcement actions against people who have underpaid on their taxes. Given such limitations, the agency can only pursue a small subset of underpayers. How should the agency…
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Bird-Pollan Presents “The State and Local Tax Deduction Cap and Its (Unintended?) Sexist Consequences ” Today At Georgia
Jennifer Bird-Pollan (Wayne State) presents The State and Local Tax Deduction Cap and Its (Unintended?) Sexist Consequences at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: If two individuals earning similar amounts marry and file jointly, they will owe more in total tax than if they had remained unmarried and filed singly. The income…
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Gamage Presents “Confronting The Tax-And-Oligarchy Catch-22” Today At Toronto
David Gamage (Missouri) presents Confronting The Tax-And-Oligarchy Catch-22 at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Why have taxes on concentrated wealth weakened across decades, even though polling typically shows strong majority support? This Article argues that the answer lies in a structural dynamic we call the tax-and-oligarchy catch-22. Taxing extreme…
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Repetti Presents “Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes” Today at Irvine
James R. Repetti (Boston College) presents Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes at Irvine, as part of its Graduate Tax Policy Colloquium: The social welfare impact of investments by Private Equity funds (PEs) in various sectors of our economy is mixed due to the significant debt imposed on…
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Werfel Presents “Risk Framework For The Use Of Artificial Intelligence In Tax Administration and Practice” Today At Duke
Danny Werfel (Duke) presents Risk Framework For The Use Of Artificial Intelligence In Tax Administration and Practice at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This tax policy seminar will focus on a potential new risk framework for the responsible use of artificial intelligence (AI). In conversations with tax practitioners, administrators, and advisors,…
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Appleby Presents “Constitutional Commandeering” Today at Florida State
Andrew Appleby (Tennessee, SSRN) presents Constitutional Commandeering, 62 Wake Forest L. Rev. ___ (forthcoming 2026) at Florida State today as part of its Law and Business Speaker Series hosted by Jeffrey Kahn: 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…
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Afield Presents Two Book Chapters Today At Georgia
Ted Afield (Georgia State) presents A Catholic Social Teaching Approach to Tax Administration and Enforcement and From Rerum Novarum to Modern Catholic Thought today at Georgia, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: This article explores modern Catholic perspectives on taxation, from Rerum Novarum to the present day, using the United States as a…
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Msall Presents “Never-Realized Capital Gains” Today At Toronto
Lucy Msall (Chicago) presents Never-Realized Capital Gains at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Appreciated assets are subject to capital gains tax when sold by their original owner. Yet under policies of “stepped-up basis,” many countries forgive this latent tax obligation if the asset is instead transferred, unsold, to…
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Aprill Presents “Once and Future Revocation of Tax Exemption for Pursuit of DEI and Other Alleged Violations of Section 501(c)(3)” Today At Duke
Ellen Aprill (Loyola Los Angeles) presents Once and Future Revocation of Tax Exemption for Pursuit of DEI and Other Alleged Violations of Section 501(c)(3) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This piece first describes the process for revoking exempt status. It then considers each of four possible bases – violation of…
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Williamson Presents “The Price of Democracy” Today at Irvine
Vanessa Williamson (Urban-Brookings Tax Policy Center) The Price of Democracy presents at Irvine, as part of its Graduate Tax Policy Colloquium: Americans have always fought over the meaning of freedom and equality. What is not commonly recognized is that the battles most pivotal in defining our democracy, from the framing of the Constitution to the decades-long backlash to…
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Hemel Presents “Separation of Bases and the Fiscal Constitution” Today at Toronto
Daniel Hemel (New York) presents Separation of Bases and the Fiscal Constitution at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: A central concern of constitutional law and theory is the question of tax assignment: In a multilevel system of government, who gets to tax what? One conventional answer invokes the “separation of…
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Bloomberg: UK Yields Record £3.4 Billion from Transfer Pricing Cases
Bloomberg, Bloomberg: UK Yields Record £3.4 Billion from Transfer Pricing Cases: The UK’s transfer pricing revenue almost doubled to £3.4 billion ($4.6 billion) in 2024-25 from a year earlier, reaching the highest annual level ever, official data showed Wednesday. Tax revenue raised from settling transfer pricing cases rose from £1.8 billion in 2023-24, as the…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 21 (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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Harpaz Presents “Taxing AI” Today at Irvine
Assaf Harpaz (Georgia) presents Taxing AI at Irvine, as part of its Graduate Tax Policy Colloquium: Artificial intelligence (AI) is poised to transform the distribution and sources of income, with some experts predicting widespread job displacement. Even under optimistic projections, AI is expected to exacerbate wealth inequality, given that the technology’s ownership and immense value are concentrated within a…
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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…