Author: Jon Endean
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Florida Levin College of Law Seeking to Hire Tax VAP
University of Florida Levin College of Law is seeking to hire one or two visiting assistant professors in tax to begin in the fall of 2026. VAPs will spend one or two years in residence at the Levin College of Law and will teach one class per semester in the JD tax or LLM tax
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Narotzki: Predicting Tariff Decisions from Oral Argument Transcripts with AI Models
Doron Narotzki (Akron) has a new working paper on SSRN, Predicting Tariff Decisions from Oral Argument Transcripts with AI Models. Here is the abstract:
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Hellerstein & Appleby: A State Tax Perspective on Proposed Federal Cryptoasset Guidance
Walter Hellerstein (Georgia) & Andrew Appleby (Tennessee), A State Tax Perspective on Proposed Federal Cryptoasset Guidance, 189 Tax Notes Fed. 1285 (Nov. 24, 2025). In this article, Hellerstein and Appleby consider the state tax implications of proposed federal income tax guidance on the treatment of cryptoassets.
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NY Times: The I.R.S. Tried to Stop This Tax Dodge. Scott Bessent Used It Anyway.
Andrew Duehren, The I.R.S. Tried to Stop This Tax Dodge. Scott Bessent Used It Anyway., N.Y. Times (Nov. 12, 2025) (quoting Walter D. Schwidetzky): It was an easy and, by all accounts, legal way to avoid paying thousands, and potentially millions, in federal taxes. Just set up an investment firm with the right legal structure,
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Thomas Presents “Taxing Attention” Today at Missouri
Kathleen Thomas (UNC) will present Taxing Attention 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 directly for details, the Zoom
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Clarke & Glogower: Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation
Conor Clarke (Wash U) & Ari Glogower (Northwestern), Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation, 103 Wash. U. L. Rev. __ (forthcoming 2026):
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Raskolnikov: Taxes and Tournaments
Alex Raskolnikov (Columbia), Taxes and Tournaments, 2024 Mich. St. L. Rev. 1123:
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Elkins and Eyal Present “Taxing Electronic Agency” Today at Missouri
David Elkins (Netanya; Google Scholar) and Mirit Eyal (Alabama) will present Taxing Electronic Agency 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
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Raskolnikov Presented “Formal Equality and the Tax Structure” at Notre Dame
Alex Raskolnikov (Columbia) presented Formal Equality and the Tax Structure at Notre Dame on October 27, 2025, as part of its Law & Economics Seminar: Laws of affluent capitalist democracies share an important trait. With few notable but limited exceptions, these laws are formally equal—they make no formal distinctions between the rich and the poor.
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Sheffrin Presents “Taxpayer Realization and Economic Welfare” Today at Missouri
Steven Sheffrin (Tulane) will present Taxpayer Realization and Economic Welfare 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 directly for
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Wall Street Bets on Tariff Refunds If Court Rules Against Trump
Bloomberg, Wall Street Bets on Tariff Refunds If Court Rules Against Trump: Wall Street banks are arranging bets on President Donald Trump’s tariffs being struck down by the Supreme Court — long-shot trades that could pay off handsomely for hedge funds betting against the legality of the administration’s flagship policy.
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Senators Question Legality of IRS CEO Position
Tax Notes, Senators Question Legality of IRS CEO Position: Three Senate Democrats are asking Treasury Secretary Scott Bessent to explain the legal basis behind appointing Social Security Administration Commissioner Frank Bisignano as CEO of the tax collection agency.
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Alexandra Walker: The Durability of Tax Laws and Their Objectives
Alexandra Walker (NYU), The Durability of Tax Laws and Their Objectives, 80 Tax L. Rev. __ (forthcoming 2026):
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Morse, Oei, and Ring Present “The Constitutionality of Trump’s Tariffs: A Tax Analysis” Today at Missouri
Susan Morse (Texas), Shuyi Oei (Duke), and Diane Ring (Boston College) will present The Constitutionality of Trump’s Tariffs: A Tax Analysis 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
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Weekly SSRN Tax Article Review And Roundup: Endean Reviews Raskolnikov’s A New View Of Formal Equality And A Case For Predistribution
This week, Jon Endean (Brooklyn; Google Scholar) reviews a new work by Alex Raskolnikov (Columbia), A New View of Formal Equality and a Case for Predistribution, 17 J. Legal Analysis ___ (2025). Many scholars and politicians have decried increasing levels of inequality in the United States in recent decades, and while calls for increased taxes
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Scuderi’s Sovereignty, Outer Space, And Taxation
This week, Blaine G. Saito (Ohio State; Google Scholar) reviews a new work by Erika Isabella Scuderi (Florida), Sovereignty, Outer Space, And Taxation, 104 Neb. L. Rev. ___ (2026). Space is a new frontier of commercial activity. Companies now launch satellites for profit. Others seek to travel to the moon, Mars, and beyond perhaps for
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Zhang’s The Forgotten Attribution Power
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Alex Zhang (Emory; Google Scholar), The Forgotten Attribution Power, 135 Yale L.J. ___ (2026). In deciding Moore v. United States, Justice Kavanaugh discussed that what was really at issue in the case was not anything regarding unrealized income, but rather a question of attribution.
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brauner’s Mobility, Territory, And Exclusive Source Taxation
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Yariv Brauner (Florida; Google Scholar), You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century. The international tax system's foundation is under unprecedented strain, having weathered BEPS 1.0, BEPS 2.0 with its two pillars, and now facing a competing UN
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brooks’s Stock Dividends, The Supreme Court, And The 1929 Crash
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by John R. Brooks (Fordham; Google Scholar), Stock Dividends, the Supreme Court, and the Great Crash of 1929: Technical rules are often seem “small.” Their effects are usually confined to certain areas, even if they are important. But in his piece Stock Dividends, the Supreme
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Reconsidering Citizenship Taxation By Dagan & Mason
This week, Blaine Saito (Ohio State; Google Scholar) reviews Tsilly Dagan (Oxford; Google Scholar) & Ruth Mason (Virginia; Google Scholar), Reconsidering Citizenship Taxation, in Taxing People: The Next One Hundred Years (Tsilly Dagan & Ruth Mason, eds. Cambridge University Press 2025). There is truth to the hackneyed phrase that we live in a more globalized world. Tax discussions in recent
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Marks’s Winning By Losing: The Strategy Of Adverse Letter Rulings
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025). Tax law is rich with sources. We have sources of binding law in the forms of statutes, regulations, and court cases. But there
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews The Conflictual Core Of Global Tax Cooperation By Oei & Ring
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Diane M. Ring (Boston College; Google Scholar) & Shu-Yi Oei (Duke; Google Scholar), The Conflictual Core of Global Tax Cooperation. In Momentum has grown around Pillar Two created through the OECD/G20’s inclusive framework. But this growing moment of unity masks the conflict between developed
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Competing Narratives On OIRA Review Of Tax Regulations By Hickman & Dooling
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Kristin E. Hickman (Minnesota; Google Scholar) & Bridget C.E. Dooling (Ohio State; Google Scholar), Competing Narratives in OIRA Review of Tax Regulations, 19 J.L. Econ. & Pol’y __ (2024): In 2023, the Biden Administration issued a Memorandum of Agreement (MOA) that exempted all tax regulations
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Kern’s Progressive Taxation For The World
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Adam Kern (NYU), Progressive Taxation for the World, 74 Tax L. Rev. __ (2024): A growing set of voices in tax scholarship are seeking to reemphasize notions of justice. But one of the areas where many of these discussions have traditionally faltered
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Dagan’s Tax and Globalization: Toward a New Social Contract
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Tsilly Dagan (Oxford; Google Scholar), Tax and Globalization: Toward a New Social Contract: Political theory has often struggled in trying to determine what justice requires across the borders of nation-states. In her piece Tax and Globalization: Toward a New Social Contract, Tsilly