Author: Sloan Speck
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Pasin et al.: An Experimental Study on Institutions and Social Norms of Tax Compliance
Gian Luca Pasin (Inst. of Cognitive Sci., CNR), Aron Szekely (Inst. of Cognitive Sci., CNR) & Flaminio Squazzoni (U. Milan, Dept. Soc. & Pol. Sci.), An Experimental Study on Institutions and Social Norms of Tax Compliance, 42 Eur. Soc. Rev. 442 (2026):
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Somin: H-1B Visa Fee Ruling Extends Learning Resources Beyond Tariffs
Jon Endean previously covered Judge Leo T. Sorokin’s decision (D. Mass.) holding that the Trump Administration’s $100,000 H-1B visa fee is a tax that exceeds the authority Congress delegated to the Executive Branch. The Supreme Court’s decision invalidating the Trump Administration’s IEEPA tariffs in Learning Resources figured prominently in Sorokin’s decision. The government is expected…
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SSRN Review & Roundup: Endean Reviews Cui’s Retaliatory Taxation and the Birth of America’s First Tax Treaty
This week, Jon Endean (Brooklyn) reviews a new work by Wei Cui (British Columbia), Retaliatory Taxation and the Birth of America’s First Tax Treaty (June 10, 2026). Income tax treaties are a cornerstone of cross-border taxation in the United States, allowing individuals and companies eligible for treaty benefits to get relief from double taxation. The…
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NYU Hosts AMT/EITC Conference
On June 4 and 5, 2026, NYU School of Law hosted the 2026 Association of Mid-Career Tax Scholars/Experienced in Tax Joint Conference (AMT/EITC). Participants and panels, below the fold.
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Salinas et al.: Law Professors Prefer AI over Peer Answers
Alejandro Salinas (Stanford), Carly Frieders, Neel Guha, Sibo Ma et al., Law Professors Prefer AI over Peer Answers (May 27, 2026):
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Slemrod & Vergara: Optimal Tax Information with Privacy Concerns
Joel Slemrod (Michigan) & Damián Vergara (Michigan), Optimal Tax Information with Privacy Concerns, Int’l Tax & Pub. Fin. (Mar. 24, 2026):
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Request For Nominations: Tax Analysts Award Of Distinction (State & Local Tax)
Tax Analysts is accepting nominations for its Award of Distinction in U.S. State and Local Taxation. Nominations are open now. The nomination form is here, and prior recipients are here. Additional details below the fold.
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SSRN Review & Roundup: Narotzki Reviews Kochan’s When Tax Law, Textualism, Property Law, and M&A Law Converge
This week, Doron Narotzki (Akron; Google Scholar) reviews Donald J. Kochan (George Mason; Google Scholar), When Tax Law, Textualism, Property Law, and M&A Law Converge: AbbVie Inc. v. Commissioner of Internal Revenue (Wake Forest J. Bus. & Intell. Prop. L. (forthcoming). Donald Kochan’s forthcoming article in the Wake Forest Journal of Business and Intellectual Property…
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FT: Just Stop Moaning and Pay Your Taxes
Rana Foroohar, Just Stop Moaning and Pay Your Taxes, Fin. Times (May 24, 2026):
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Jaitley et al.: Artificial Intelligence in Federal Courts
Anika Jaitley (Northwestern), Daniel W. Linna Jr. (Northwestern), Xavier Rodriguez (W.D. Texas),V.S. Subrahmanian (Northwestern) & Siyu Tao (Northwestern), Artificial Intelligence in Federal Courts: ARandom-Sample Survey of Judges, 27 Sedona Conf. J. _ (forthcoming 2026):
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Faccio & Manfredonia: Taxes and Financial Distress
Mara Faccio (Purdue) & Stephano Manfredonia (Fordham), Taxes and Financial Distress: Evidence from Establishment-Level Data, NBER Working Paper No. 35134 (Apr. 2026):
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ITEP: Taxing Advertising for the Information Age
This proposal—to impose sales tax on digital advertising—straddles the categories of subnational data taxes and gross-revenue digital services taxes. At present, Maryland, Utah, and Washington have sales taxes that expressly reach the sale of these advertising services. A report from the Institute for Taxation and Economic Policy, below the fold.
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SSRN Review & Roundup: Marks Reviews Lawsky’s Limiting Inconsistencies in Legal Languages
This week, Noah H. Marks (UNC) reviews a new article by Sarah B. Lawsky (Illinois), Limiting Inconsistencies in Legal Languages, 28 Vanderbilt J. Ent. & Tech. L. 765 (2026). Tax practitioners, professors, and students are all too aware that the Code, despite its interconnectedness and intricacies, is far from a logically consistent, unified whole. Overlapping…
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Trump’s Surgeon General Pick Also Is a Farmer for Tax Purposes
Daniel Han, Nicole Saphier Is Trump’s Pick for Surgeon General. She’s Also a ‘Farmer’ in New Jersey—and Gets a Tax Break, Politico (May 21, 2026):
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Law360’s Jobs Data by Law School—Including BigLaw and Federal Clerkships
Following up on Kevin Johnson’s post on the best law schools for BigLaw jobs, Law360 has its updated employment analysis for Class of 2025 law school graduates. The highlights: school-by-school data on BigLaw placement, clerkships, public interest jobs, government jobs, and jobs in business or industry. Top-ten lists for BigLaw and federal clerkships, as well…
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IFS Working Paper: Discretion Versus Algorithms
Justine Knebelmann, Victor Pouliquen & Bassirou Sarr, Discretion Versus Algorithms: Bureaucrats, Tax Equity and Acceptability, Inst. Fisc. Stud. Working Paper 26/34 (May 11, 2026):
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Brookings: Can Taxes Alone Fix Long-Term Deficits?
The Brookings Institution has two commentaries that draw on Jessica Riedl, Spending, Taxes, and Deficits: A Book of Charts, Brookings Inst. (April 2026). The first deals with taxes as a solution to long-term deficits, and the second addresses the short-lived balanced budget of the late Clinton years. Links and two charts, below the fold.
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SSRN Review & Roundup: Harpaz Reviews Pratt’s Aligning Reparations and Taxation
This week, Assaf Harpaz (Georgia; Google Scholar) reviews a new work by Katherine Pratt (Loyola LA; Google Scholar), Aligning Reparations and Taxation, Wm. & Mary J. Race, Gender & Soc. Just. (forthcoming). In Aligning Reparations and Taxation, the author makes an exceptional contribution to the tax literature by examining the nontaxation of reparation remedies. Absent…
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Passing of Daniel Halperin (Harvard)
Daniel Halperin (Harvard) passed away on May 12, 2026, peacefully and surrounded by family. Halperin’s obituary is here, and his in memoriam page at Harvard Law School is here (and reproduced below).
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IRS Brings Back Targeted Rulings for Spin-Offs and Reorganizations
In early May, the IRS issued Rev. Proc. 2026-21, which restores “significant issue” private letter rulings for certain corporate transactions. The Rev. Proc. allows rulings on portions of transactions under Subchapter C, including tax-free spin-offs and reorganizations. This change responds to practitioner concerns about time, scope, and cost burdens associated with ruling requests on full…
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Gale et al.: One Big Beautiful Bill? A Preliminary Assessment
William G. Gale (Brookings Inst.), Benjamin Page (Urban-Brookings Tax Pol’y Ctr.), Elena Patel (Brookings Inst.) & Joseph W. Rosenberg (Urban-Brookings Tax Pol’y Ctr.), One Big Beautiful Bill? A Preliminary Assessment (Mar. 23, 2026):
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Politico: Plotting the Comeback—and a 2027 Tax Agenda
Politico reports that Rep. Richard Neal is already laying the groundwork for a possible Democratic House majority after this fall’s midterm elections. In the House, a change in the majority party would mean more congressional oversight of the Trump administration. Oversight topics might include IRS information-sharing practices with ICE and Frank Bisignano’s novel IRS CEO…
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SSRN Review & Roundup: Saito Reviews Gamage & Shanske’s Against Doctrinal Siloing
This week, Blaine Saito (Ohio State, Google Scholar) reviews a new work by David Gamage (Missouri, Google Scholar) and Darien Shanske (UC Davis, Google Scholar), Against Doctrinal Siloing: Harmonizing Fiscal Federalism and the U.S. Constitution, 103 Wash U. L. Rev. _ (forthcoming 2026). Fiscal federalism is embedded within the U.S. constitutional structure dating back to the founders. Over…
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Tax Profs at the ABA Tax Section May Meeting
This year’s ABA Tax Section May Tax Meeting was May 7 through 9 in Washington, D.C. Tax profs and academic affiliates on panels at this year’s meeting include: