Author: Paul Caron
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Backdating and Taxes
Ryan A. Compton (University of Manitoba, Department of Economics), Daniel Sandler (University of Western Ontario, Faculty of Law) & Lindsay M. Tedds (University of Victoria, Department of Economics) have posted two papers on SSRN: Backdating, Tax Evasion, and the Unintended Consequences of Canadian Tax Reform Quantifying the Benefits of Backdating: A Canada – U.S. Comparison
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Bartlett: The Case Against the VAT
Bruce Bartlett (Forbes), The Case Against the VAT: In a previous column, I explained why I think it would be desirable for the United States to adopt a value-added tax. In a nutshell, I think it's impossible to cut spending enough to forestall a fiscal crisis, that taxes will eventually be raised a lot, that it
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The Structured Settlement Tax Subsidy
Jeremy Babener (J.D. 2010, NYU) has published Note, Justifying the Structured Settlement Tax Subsidy: The Use of Lump Sum Settlements, 6 N.Y.U. J. L. & Bus. 127 (2009). Here is the abstract: Structured settlements have been subsidized by federal, state, and local taxes for nearly three decades. The subsidy, or tax exclusion, which encourages personal injury claimants to
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Textron: The First Circuit Destroys the Work Product Doctrine for Public Companies
Chris Jung (J.D. 2011, NYU) has posted Textron: The First Circuit Destroys the Work Product Doctrine for Public Companies, 6 N.Y.U. J. L. & Bus. ___ (2010), on SSRN. Here is the abstract: The work product doctrine provides litigants with the confidentiality needed for effective trial preparation. The majority of circuits have broadly interpreted the doctrine
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UC-Hastings Hosts Northern California Tax Roundtable Today
UC-Hastings hosts the Spring 2010 Northern California Tax Roundtable today with these papers and commentary: David S. Gamage (UC-Berkeley), Experimental Evidence of Framing Effects in Work-Leisure Decisions (with Andrew Hayashi (Davis Polk & Wardwell, New York) & Brent K. Nakamura (Ph.D. Student, UC-Berkeley)): Utilizing an experimental approach, this paper evaluates the impact of different tax-price frames on labor/leisure
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Motro Presents Preglimony at Washington University
Shari Motro (Richmond) presented Preglimony at Washington University (St. Louis) as part of its Faculty Colloquia Series. Here is the abstract: Unmarried lovers who conceive are strangers in the eyes of the law. If the woman terminates the pregnancy, the man owes her nothing. If she takes the pregnancy to term, the man’s obligation to support
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Washburn Hosts Tax Law Colloquium Today
Washburn hosts its annual Tax Law Colloquium today: Each year the Business and Transactional Law Center at Washburn University School of Law hosts a tax law colloquium. The colloquium provides the opportunity for tax scholars from around the country to meet and discuss scholarly projects on which they are working. In an informal setting the
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Lewis & Clark Issues Call for Participants: Taxation and the Environment Symposium
Lewis & Clark has issued a Call for Participants for its symposium on Taxation and the Environment to be held on October 8, 2010: The symposium will provide scholarly perspectives on many aspects of the interaction of taxes with the environment. Topics will include the effects of current and proposed taxation regimes, and specific provisions of tax
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Avi-Yonah: The Case Against Taxing Citizens
Reuven S. Avi-Yonah (Michigan) has posted The Case Against Taxing Citizens on SSRN. Here is the abstract: The US is the only developed country to tax citizens living permanently overseas on their worldwide income. This rule was created at a time when the income tax applied only to the rich and when some of the rich
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Bank: The Transformation of the Corporate Income Tax, 1861 to Present
Steven A. Bank (UCLA) has published From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present (Oxford University Press, 2010): The U.S. corporate income tax — and in particular the double taxation of corporate income — has long been one of the most criticized and stubbornly persistent aspects of the federal
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Christians: Case Study Research and International Tax Theory
Allison Christians (Wisconsin) has posted Case Study Research and International Tax Theory, 55 St. Louis L.J. __ (2010), on SSRN. Here is the abstract: Over the last ten years, legal scholars have begun to use what they describe as "case studies" in an effort to develop better theories about how governments can or should impose
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Galston: Will Wisconsin Right to Life and Citizens United Invalidate Federal Tax Regulation of Campaign Activity?
Miriam Galston (George Washington) has posted When Statutory Regimes Collide:Will Wisconsin Right to Life and Citizens United Invalidate Federal Tax Regulation of Campaign Activity? on SSRN. Here is the abstract: In Federal Election Commission v. Wisconsin Right to Life (2007) and Citizens United v. Federal Elections Commission (2010), the United States Supreme Court dramatically reduced
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Johnson: An IRS Duty of Consistency
Steve R. Johnson (UNLV) has published An IRS Duty of Consistency: The Failure of Common Law Making and a Proposed Legislative Solution , 77 Tenn L. Rev. (2010). Here is the abstract: The IRS should endeavor to treat similarly situated taxpayers similarly. But does this aspiration rise to the level of a judicially enforceable duty? If the
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Reynolds: Small is the New Biglaw — Technology, Economics, and the Practice of Law
Glenn Harlan Reynolds (Tennessee) has posted Small is the New Biglaw: Some Thoughts on Technology, Economics, and the Practice of Law, 39 Hofstra L. Rev. ___ (2010), on SSRN. Here is the abstract: This paper looks at technological and economic changes affecting lawyers, and their effect on the competitiveness of large law firms. It explores
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Hines & McCaffery Present The Last Best Hope for Progressivity in Tax Today at NYU
James R. Hines (Michigan) (left) & Edward McCaffery (USC) (right) present The Last Best Hope for Progressivity in Tax at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors of the colloquium are Daniel Shaviro (NYU) & Mihir Desai (Harvard Business School). Here is the abstract: We argue that a spending tax,
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Forbes: Family Swindled By Madoff Fights $61 Million IRS Estate Tax Bill
Forbes, Family Swindled By Madoff Fights $61 Million IRS Bill, by William P. Barrett: First the family of Norman F. Levy, the late New York City real estate tycoon, was swindled out of hundreds of millions of dollars by close friend Bernard L. Madoff, forcing the closing of two Levy charities. Then Levy heirs coughed up
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The Price of Admission: How America’s Ruling Class Buys Its Way into Elite Colleges
Since I am touring colleges with my daughter this week in advance of the May 1 acceptance deadline, I was particularly struck by the law prof blogosphere discussion (here and here) of The Price of Admission : How America's Ruling Class Buys Its Way into Elite Colleges–and Who Gets Left Outside the Gates, by Daniel
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Berman Presents Debating Tax Cuts in the U.S. House of Representatives, 1962-1981 Today at Indiana
Elizabeth Popp Berman (SUNY-Albany, Department of Sociology) presents Economic Ideas and the Political Process: Debating Tax Cuts in the U.S. House of Representatives, 1962-1981 at Indiana-Bloomington today as part of its Tax Policy Colloquium Series organized by Ajay K. Mehrotra. Here is the abstract: While sociologists and political scientists have become interested in the role of ideas in the political
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Senate Finance Committee Denies It Engages in Tax ‘Root Canals’ of Nominees’ Returns
Nicole Duartel, Finance Committee Denies Allegation of Invasive Vetting of Brainard's Tax Returns, 2010 TNT 7 (Apr. 22, 2010): Senate Finance Committee spokespersons have denied a long-circulating allegation that Lael Brainard, recently confirmed as Treasury undersecretary for international affairs, was subject to unusually invasive practices by the committee staffers who vetted her nomination. More than a year
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DuPont: VAT Would Doom America
Wall Street Journal op-ed, Will the VAT Lady Sing? If So, It's Over For America, by Pete DuPont (Chairman of the Board, National Center for Policy Analysis): A cultural battle is under way in America, a battle between, in columnist Michael Barone's, words, "the culture of dependence and the culture of independence." The culture of dependence is
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SSRN Tax Professor Rankings
SSRN has updated its monthly rankings of 646 American and international law school faculties and 1,500 law professors by (among other things) the number of paper downloads from the SSRN data base. Here is the new list (through April 18, 2010) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and
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McMahon, Shepard & Simmons: Recent Developments in Federal Income Taxation (2009)
Martin J. McMahon, Jr. (Florida), Ira B. Shepard (Houston) & Daniel L. Simmons (UC-Davis) have published Recent Developments in Federal Income Taxation: The Year 2009, 10 Fla. Tax Rev. 79 (2010). Here is the abstract: This article discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and
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Cohen: § 67(e)(1), Textualism, and the Jurisprudence of Chief Justice Roberts and Justice Sotomayor
Following up on my prior posts on the debate between Stephen B. Cohen (Georgetown) and Douglas A. Kahn (Michigan): Cohen, Judge Sonia Sotomayor's Tax Opinions, 124 Tax Notes 474 (Aug. 3, 2009) Kahn, Rudkin Testamentary Trust — A Response to Prof. Cohen, 124 Tax Notes 1263 (Sept. 21, 2009) Cohen, Whom Do You Trust? A Reply to
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Call for Papers: North Carolina Tax Symposium
The University of North Carolina Kenan-Flagler School of Business has issued a call for papers for its Fourteenth Annual Tax Symposium to be held January 28-29, 2011. The symposium "is designed to bring together leading tax scholars from economics, accounting, finance, law, political science, and related fields." The deadline for the call for papers is