Author: Jon Endean
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National Tax Journal Publishes New Issue
The National Tax Journal has published volume 79, number 3 (September 2026): Patrick Sullivan (Yale, ISPS), Teaching Tax Brackets: Evidence From A Randomized Survey Experiment, 79 Nat’l Tax J. 545 (2026). Alex E. Combs (Georgia, SPIA), John M. Foster (Southern Illinois, PAPA) & Erin E. Troland (Federal Reserve Board of Governors), The Role of Property Assessment…
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Call for Nominations: AALS Tax Section Lifetime Achievement Award
Please submit nominations for the AALS Tax Section’s Lifetime Achievement Award by emailing Phyllis Taite at phyllis.taite@ou.edu by October 2. The Section of Taxation’s Lifetime Achievement Award honors an individual who has had a distinguished career of teaching, service, and scholarship. The recipient should be someone who has made a significant impact on the field of taxation, the legal community,…
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N.Y. Times: Audit Revenue Has Plummeted Under Trump, Watchdog Finds
Andrew Duehren for the New York Times reports in “Audit Revenue Has Plummeted Under Trump, Watchdog Finds,” as follows: The amount of money the Internal Revenue Service collected from audits dropped dramatically last year after the Trump administration pushed out many of the agency’s employees, according to a watchdog report released on Monday. The report…
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Intertax Online Workshop: Tariffs and Trade Workshop
Today, at 8:00 AM, Intertax will be hosting on online workshop titled, “Tariffs and Trade Workshop.” To join, please click here. Here is the speaker lineup for the workshop (all times Eastern):
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Libby Presents “Tax-Exemption and the Shadow of Law” Today at Missouri
Lauren Libby (Texas) will present Tax-Exemption and the Shadow of Law at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage, from 2:00 to 3:15 pm (CDT). The session will be open to guest participants via Zoom. Anyone who would like to join as a guest participant should email Professor Gamage…
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Tariff Litigation Update
The Trump administration’s latest volley of tariffs include those imposed under section 301 and those imposed under section 338. The 50% tariffs now in effect on Canada (with more threatened on January 1) are putatively under the authority of section 338, and the replacement for the illegal IEEPA tariffs are putatively under the authority of…
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Tax Prof Moves, 2025-2026
Here is a list of (1) visiting assistant professor hires; (2) entry-level hires; (3) lateral moves; (4) promotions, tenures, chairs, and professorships; (5) administrative appointments: (6) visits; and (7) retirements involving tax professors in 2025–26. (Email taxprofblogeditors [at] pepperdine.edu any omissions. Updates in bold.) Visiting Assistant Professor Hires Entry-Level Hires Lateral Moves Promotions, Tenures, Chairs,…
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Zhang Presents “Innovation Paradigm Shifts and Capital Taxation: The Case of AI” Today at Missouri
Alex Zhang (Emory) will present Innovation Paradigm Shifts and Capital Taxation: The Case of AI at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage, from 2:00 to 3:15 pm (CDT). The session will be open to guest participants via Zoom. Anyone who would like to join as a guest participant…
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TaxProf Blog Op-Ed: Avi-Yonah on “Should the Government Control the Major AI Firms?”
This TaxProf Op-Ed on whether the government should control the major AI firms is by Reuven S. Avi-Yonah (Michigan): Should the Government Control the Major AI Firms? Reuven Avi-Yonah Senator Bernie Sanders (I-VT) has proposed recently that the government should take an equity interest in the largest AI firms and use it to fund a…
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Shaheen: Jurisdictional Nexus and Creditability
In Tax Notes International, Fadi Shaheen (Rutgers) has a new piece, “Jurisdictional Nexus and Creditability.” (Link to the version on SSRN here.) Here’s the abstract: This article discusses two suspended oversteps of the 2022 U.S. foreign tax credit regulations, supporting the initiative of Treasury and the IRS to reconsider them. The article argues that eliminating…
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Update in the Limited Partner Litigation
As I’ve previously written, in January, the Fifth Circuit ruled in Sirius Solutions, LLLP v. Commissioner that the term “limited partner,” as defined in section 1402(a)(13) (the so-called “limited partner exception”) is “a partner in a limited partnership that has limited liability.” The government petitioned the Fifth Circuit to rehear the panel decision en banc,…
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Pratt: Aligning Reparations and Taxation
Katherine Pratt (Loyola-LA) has a new article, Aligning Reparations and Taxation, 32 Wm. & Mary J. Race Gender & Soc. Just. 395 (2026) (reviewed by Assaf Harpaz (Georgia) here). Here’s the abstract: Rehabilitative reparation remedies advance the important normative goals of intergenerational restorative justice and racial reconciliation. This Article fills a gap in the reparations literature by exploring…
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Leff: Getting Donor-Advised Funds Regulation Right
Benjamin M. Leff (American) has a new article published: Getting Donor-Advised Funds Regulation Right: Closing the Public Support Test Loophole, 28 N.Y.U. J. Legis. & Pub. Pol’y 125 (2025). Here’s the abstract: Donor-Advised Funds (“DAFs”) have been the subject of vigorous critical scholarship in the past two decades. This Article addresses two timely issues in DAF regulation: the…
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N.Y. Times: Crocs Has a Trick for Dodging Taxes: a Tiny Office in Malta
In the New York Times, Jesse Drucker and Dylan Freedman have a new article, “N.Y. Times: Crocs Has a Trick for Dodging Taxes: a Tiny Office in Malta.” From the article: Take the stairs to the second floor of an old brewery on the Mediterranean archipelago of Malta and buzz yourself in to a tiny…
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Bloomberg: A Tax Strategy for the Rich Built the World’s Largest Hedge Fund
In Bloomberg, Loukia Gyftopoulou, Katherine Burton, Sridhar Natarajan and Justina Lee have a new piece, “A Tax Strategy for the Rich Built the World’s Largest Hedge Fund.” From the piece: By some estimates, a total of more than $150 billion is deployed at the firm [AQR Capital Management] and a phalanx of competitors that run…
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Call for Papers: Emerging Tax Scholars Workshop
The University of Florida Levin College of Law invites submissions for the Emerging Tax Scholars Workshop, to be held November 5–6, 2026, in Gainesville, Florida. The workshop is designed to support early-career scholars developing new research in tax law and policy. Eligibility Submissions are welcome from tenure-track law faculty who have not yet received tenure,…
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Law Schools Hiring in Tax Law
The following law schools are looking to hire in tax law this year (updates from the original post are in bold): Please feel free to email any corrections or additions to taxprofblogeditors [at] pepperdine.edu. UPDATES:
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Herzfeld: Clipping Treasury’s Rulemaking Wings
In Tax Notes, Mindy Herzfeld writes about two recent decisions from the Tax Court and the Court of Federal Claims in which the respective court each ruled against the government on the basis that Treasury exceeded its authority when it promulgated regulations implementing the 2017 tax overhaul informally known as the Tax Cuts and Jobs…
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Mother Jones: The IRS Is Imploding
In Mother Jones, Stephanie Mencimer writes about the current state of the IRS in “The IRS Is Imploding.” From the piece: These aren’t just anecdotal one-offs. A June report to Congress from the Taxpayer Advocate Service, an independent agency within the IRS, found that live humans answered 20 percent fewer calls during this year’s tax filing season…
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Calderón Gómez & Kane: Pigou Goes Abroad
Luís Calderón Gómez (Cardozo) and Mitchell Kane (NYU) have posted a new piece on SSRN, forthcoming in the UC Davis Law Review, titled, “Pigou Goes Abroad.” Here’s the abstract: Pigouvian regulation is enjoying a renaissance. Scholars and policymakers increasingly hail Pigouvian instruments (e.g., a pollution tax on a polluting factory) as superior to command-and-control regulation…
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Commentary on Section 301 Tariffs
Tariffs are in the news again. From Politico, Oliver Ward, Megan Messerly, and Daniel Desrochers report: The Trump administration on Thursday finalized new double-digit tariffs on dozens of U.S. trading partners as it seeks to reconstitute sweeping duties struck down by the Supreme Court in February. The new duties, which range from 10 to 12.5…
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Avi-Yonah: Taxation and Deglobalization
Reuven S. Avi-Yonah (Michigan) has a new piece posted to SSRN, “Taxation and Deglobalization.” Here’s the abstract: Since 2016, the world has been in the process of deglobalization, as evidenced by rising tariffs, limits on immigration, and the potential revival of exchange controls. The downsides of deglobalization are evident in an inflation surge, reduced economic…
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Commentary on Section 338 Tariffs
In “Trump to Impose 50% Tariff on Many Canadian Goods,” Ana Swanson and Ian Austen report for the New York Times: President Trump on Monday signed orders to impose a 50 percent tariff on a wide range of Canadian goods, claiming that Canada had discriminated against the United States in key industries. The tariffs, which…
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Christensen & Appleby: State Tax Exemptions for Tribal Cultural Property
Grant Christensen (Alabama) and Andrew Appleby (Tennessee) have a new piece recently published in the Yale Law Journal Forum, “State Tax Exemptions for Tribal Cultural Property.” Here’s the abstract: In 2026, the California legislature enacted Assembly Bill (AB) 1485, which exempts from real property transfer taxes certain transactions that return tribal land to tribes. This…
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Hasen: Taxing the Transfer of Compensatory Partnership Interests
David Hasen (Florida) has posted a new piece on SSRN, “Taxing the Transfer of Compensatory Partnership Interests.” Here’s the abstract: The proper rules for taxing the exchange of partnership interests for services have never been settled. This paper argues that background policy considerations support a regime that treats the receipt of most profits interests as…