Author: Sloan Speck
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Inside Higher Ed: The Risk Proposition of Law School Is Changing
Sari Kisilevsky, Inside Higher Ed, The Risk Proposition of Law School Is Changing (June 22, 2026): [Conventional] narratives miss the real story, which I’ve previously described as a cascade effect. This is the downward pressure on underrepresented students to accept weaker offers (offers charging higher tuition with less aid) to less selective law schools due to the tightening of…
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Growiec, Prettner & Szkróbka: Workers’ Incentives and the Optimal Taxation of AI
Jakub Growiec (SGH Warsaw Sch. Econ.), Klaus Prettner (Vienna U. Econ. & Bus.) & Maciej Szkróbka (SGH Warsaw Sch. Econ.), Workers’ Incentives and the Optimal Taxation of AI (Mar. 18, 2026):
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Netanya Hosts 10th International Roundtable on Taxation and Tax Policy
Netanya Academic College School of Law will host the Tenth International Roundtable on Taxation and Tax Policy on Tuesday, July 21, 2026. Details and sessions, below the fold.
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SSRN Review & Roundup: Narotzki Reviews Avi-Yonah’s Taxation and Deglobalization
This week, Doron Narotzki (Akron; Google Scholar) reviews Reuven S. Avi-Yonah (Michigan; Google Scholar), Taxation and Deglobalization, 80 Tax L. Rev. _ (forthcoming 2027). Reuven Avi-Yonah’s new article focuses on one of the more difficult questions in tax policy: now that the era of hyper-globalization seems to be ending, what should tax systems do about…
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Virginia Rewrites the Tax Bargain for AI Data Centers
Virginia’s tax landscape for hyperscale data centers is evolving. After months of budget negotiations, lawmakers preserved the Commonwealth’s sales and use tax exemption for certain data center equipment and simultaneously imposed a first-in-the-nation excise on data-center electricity consumption. This legislative compromise leaves in place the up-front incentives to build data centers in the state, while…
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Chicago Law Bans Laptops in 1L Classes to Address AI
This headline, of course, obscures much of the University of Chicago Law School’s nuanced and comprehensive policy statement on AI-resilient pedagogy in legal education. But, for many incoming 1Ls, the sound-bite headline may feel like the bottom line. Will other law schools follow suit as the fall semester approaches? Links and details, below the fold.
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Faivre & Cen: Taxing Artificial Intelligence
Juliette Faivre (Carnegie Mellon) & Sarah H. Cen (Carnegie Mellon), Taxing Artificial Intelligence (July 2, 2026):
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The Economist: Two Cheers for Trump Accounts
The Economist, Two Cheers for Trump Accounts (July 9, 2026): The idea of giving children equity stakes in the economy is sound in principle. It is also well-timed, as societies face up to the looming economic disruption from artificial intelligence.
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SSRN Review & Roundup: Gordon Reviews Lawsky’s Direct File as Formalization
This week, Jeff Gordon (Vanderbilt, Google Scholar) reviews Sarah B. Lawsky (Illinois, Google Scholar), Direct File as Formalization, 23 Pitt. Tax Rev. __ (forthcoming 2026). Many tax lawyers have, at one point or another, remarked on the similarities between tax law and computer code. More than any other area of law, tax is composed of…
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The OBBBA’s Trump Accounts Open on July 4
On the OBBBA’s first anniversary, one of the law’s more unusual experiments takes full effect. Starting July 4, 2026, contributions may be made to minor children’s 530A accounts—better known as Trump Accounts. There’s fanfare: next week, the NYSE and Nasdaq opening bells will ring from the Oval Office to celebrate families’ ability to fund these…
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ABA: Public Service Loan Forgiveness Ruling Is a Win for Access to Justice
American Bar Association, Public Service Loan Forgiveness Ruling Is a Win for Access to Justice (July 2, 2026): Court rulings that this week struck down the U.S. Department of Education’s new Public Service Loan Forgiveness (PSLF) employer rule are a victory for the rule of law and for everyone working to promote access to justice…
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TPC: America at 250: Ten Tax Facts to Remember
Tracy Gordon & Aravind Boddupalli, America at 250: Ten Tax Facts to Remember, Tax Policy Center (June 29, 2026): The 250th anniversary of the signing of the Declaration of Independence marks a great time to think about taxes. . . .
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Roundup: The OBBBA, One Year Later
July 4 marks one year since the enactment of the One Big Beautiful Bill Act, and analysts across the tax policy spectrum are taking stock: who received tax relief (and how much), who bore (or will bear) the offsetting costs, and how the law has reshaped the American fiscal state and the trajectory of future…
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Trump Threatens 100% Tariffs in Response to European DSTs
In another iteration of the Trump Administration’s long-running opposition to digital services taxes, President Trump on Friday threatened to impose 100% tariffs on all imports from countries that impose or move forward with DSTs. Trump said that the tariff would supersede other trade agreements—most centrally the deal struck last year with the European Union that…
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George, Yoon & Gulati: Stacking the Deck
Tracey E. George (Vanderbilt), Albert Yoon (Toronto) & Mitu Gulati (Virginia), Stacking the Deck (May 29, 2026):
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Ehling et al.: Tax Revenue from Realized Capital Gains
Paul Ehling (BI Norwegian Bus. Sch.), Stathis Tompaidis (Texas, McCombs Sch. Bus.) & Chunyu Yang (BI Norwegian Bus. Sch.), Tax Revenue from Realized Capital Gains, 30 Rev. Fin. 863 (2026):
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TIGTA: The IRS Provided Addresses for Nearly 47,000 Persons to ICE
In early June, the Treasury Inspector General for Tax Administration released a lightly redacted report on the IRS’s implementation of its April 2025 data-sharing agreement with the Department of Homeland Security and U.S. Immigration and Customs Enforcement. The report focuses on the IRS’s processes and controls for responding to ICE requests for taxpayer address information,…
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SSRN Review & Roundup: Eyal Reviews Hemel’s Madisonian Nonprofit Law and Checks and Balances
This week, Mirit Eyal (Alabama; Google Scholar) reviews a new work by Daniel J. Hemel (NYU; Google Scholar), Madisonian Nonprofit Law and Checks and Balances, 64 Harv. J. Leg. (forthcoming 2027): The role of nonprofits in American democracy has become increasingly salient. As universities, charities, religious institutions, and advocacy groups face mounting political pressure, Hemel’s…
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Congressional Tax Agenda Stalls as Trump Continues to Use Administrative Levers
As midterms approach, the timeline for tax legislation in this Congress becomes more compressed. This week brought bad news for two of the most plausible tax packages currently in play—and lower odds of major substantive tax action in 2026. The striking point is that distinct pressures are stalling legislative action on both a partisan and…
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Reuters: U.S. Law Schools See Sharp Drop in International LL.M. Applications
Drawing on LSAC data, Reuters reports that the number of LL.M. applicants to U.S. law schools fell by 14% in 2025–2026, driven by declines in applicants from China (by 21%) and India (by 23%). For specific schools, LL.M. applications to UC Berkeley and Michigan dropped by 20% and 30%, respectively. Columbia, NYU, Harvard, and Georgetown—law…
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Acquah-Sarpong et al.: Do Tax Cuts Ease Liquidity Constraints?
Richard Acquah-Sarpong (Oregon State, Dept. Applied Econ.), Yong Chen (Oregon State, Dept. Applied Econ.), David Guo (Wichita St., Wall Sch. Pub. Affairs) & Paul Lewin (Idaho, W. Rural Dev. Ctr.), Do Tax Cuts Ease Liquidity Constraints?, Int’l Tax & Pub. Fin. (May 15, 2026):
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Bloomberg Tax: Colombia Seeks Shield for Multinationals From Global Minimum Tax
Somesh Jha & Saim Saeed, Colombia Seeks Shield for Multinationals From Global Minimum Tax, Daily Tax Report (June 19, 2026): [Columbia] has submitted a formal request for a [Pillar 2] carve-out [under the UPE safe harbor] to the Organization for Economic Cooperation and Development . . . . The safe harbor would allow the top-up…
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SSRN Review & Roundup: Elkins Reviews Li’s Pillar 2 as a New International Fiscal Law
This week David Elkins (Netanya) reviews a new work by Jinyan Li (York), Pillar 2 as a New International Fiscal Law, 121 Tax Notes Int’l 637 (Jan. 26, 2026): In this week’s feature article, Professor Jinyan Li examines the transformative impact of Pillar 2, the global initiative designed to ensure that large multinational enterprises (MNEs)…
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Jock Taxes and the NBA Finals
The NBA Finals continue Saturday evening, when the New York Knicks have an opportunity to conclude their series against the San Antonio Spurs. If the Spurs extend the series, then they’ll face additional New York “duty days” for Game 6. By contrast, Texas has no income tax and no jock-tax regime. This asymmetry affects players—and…
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Lunar et al.: GradeLegal: Automated Grading for German Legal Cases
Abdullah Al Zubaer (U. Passau), Lorenz Wendlinger (Deggendorf Inst. Tech.), Simon Alexander Nonn (U. Passau), Michael Granitzer (U. Passau) & Jelena Mitrović (U. Passau), GradeLegal: Automated Grading for German Legal Cases, arXiv:2605.21076 (cs) (May 20, 2026):