Kerry A. Ryan (Saint Louis) presented Mothers in Jail: A Taxing Issue at Pepperdine on October 6, 2025, as part of its Tax Policy Workshop Series: Maternal pretrial detention inflicts serious economic, personal, and social harms on female-headed households. This essay highlights an additional negative consequence of detaining single mothers pretrial: the potential loss of certain valuable…
Dr. Michael Conklin (Texas A&M University–Central Texas) presented Athletic Performance and State Tax Rates: Why NBA Players Perform Worse in High-Tax States at Pepperdine on September 22, 2025, as part of its Tax Policy Workshop Series: In 2023, novel research found that National Basketball Association (NBA) basketball players performed better when playing away games in no-tax…
Ari Glogower (Northwestern) presented Apportioned Direct Taxes (with Connor Clarke (Washington)) at Pepperdine on September 10, 2025, as part of its Tax Policy Workshop Series: The Constitution requires that Congress apportion any “direct” tax among the states by population. This once-dormant provision is now the most important constitutional limitation on Congress’s taxing power. Last year,…