Author: Shuyi Oei
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Kathleen Thomas (UNC) Presents “Taxing Attention” at Boston College Tax Policy Workshop
Kathleen Thomas (UNC Law) presents “Taxing Attention” at Boston College Tax Policy Workshop today: The rise of social media platforms and other digital businesses has transformed the economy. Companies like Meta and Alphabet have developed a booming industry where advertising revenue drives profits and we, the consumers, provide the product. But what, exactly, are we…
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Li: Taxation and Expropriation in International Investment Arbitration
Jiangfeng Li (Kirkland & Ellis), Taxation and Expropriation in International Investment Arbitration, 47 U. Pa. J. Int’l L. 158 (2025) In recent decades, there has been a significant increase in the numberof international investment arbitration cases involving disputes overtaxation. As taxation measures are a core part of the State’s inherent policepower, there are extensive debates regarding the criteria…
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ABA Annual Law Student Tax Challenge
The problems for the 26th Annual Law Student Tax Challenge are now available. Both the J.D. and LL.M. Division problems, along with the official rules and submission instructions, can be found at americanbar.org/groups/taxation/about/awards-initiatives/law-student-tax-challenge. The LSTC is the Section of Taxation’s national tax competition for law students. Two-person teams analyze an original problem and prepare a memorandum to…
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WSJ: How to Play the Retirement Tax Guessing Game
Laura Saunders, How to Play the Retirement Tax Guessing Game (Wall Street Journal, Sept. 4, 2026) The great obstacle to effective tax planning for retirement funds is Congress. To make smart moves, savers need to know about future taxes—but this is impossible. Will lawmakers tackle $40 trillion of debt by raising rates, altering provisions or…
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Clarke & Glogower, The Indirect Taxes
Conor Clark (Wash. U.) & Ari Glogower (Northwestern), The Indirect Taxes, 102 Notre Dame L. Rev. (forthcoming 2027) Article I of the Constitution empowers Congress to “lay and collect Taxes, Duties, Imposts and Excises.” It is arguably Congress’s most important power. A government’s first task is to fund itself, and the absence of an enforceable…
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WSJ: When Your Bumper 401(k) Is a Tax Problem Waiting to Happen
Laura Saunders, When Your Bumper 401(k) Is a Tax Problem Waiting to Happen (Wall Street Journal, August 21, 2026) Here’s a good question for mid- and late-career workers: Do your traditional 401(k) or IRA accounts hold a large portion of your retirement savings? If the answer is yes, consider changes. While these accounts have advantages,…
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University of Baltimore School of Law is Hiring in Tax
The University of Baltimore School of Law is hiring in tax. From the hiring announcement: The University of Baltimore School of Law welcomes applications for tenure-track and/or lateral tenured faculty positions beginning in Fall 2027. We seek candidates whose primary teaching interests include tax, business organizations, and related areas. Responsibilities include teaching these courses, producing…
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Book: Abbott Labs and the IRS Independent Office of Appeals
Leslie Book (Villanova), Abbott Labs and Appeals: What Is It Good For (Absolutely Nothing)? (Tax Notes, Aug. 13, 2026, 2026 TNTF 156-10) The case of Abbott Laboratories v. Commissioner, Docket No. 20193-24, raises important procedural issues concerning access to the IRS Independent Office of Appeals. The case involves Abbott’s 2020 tax year, with a key substantive…
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WSJ: The Pros and Cons of Putting Extra Dollars in a Trump Account
Laura Saunders, The Pros and Cons of Putting Extra Dollars in a Trump Account (Wall Street Journal, Aug. 7, 2026) Trump accounts are here, and they’ve started with a bang. This year parents and others have signed up for more than seven million of these new, tax-favored savings accounts for children, according to the Treasury…
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Zac Brown Band Fenway Park Free Cruise Giveaway
I’m just going to leave this here without comment. (Tax profs looking for fresh hypos for your Federal Income Tax classes, please enjoy…) Ben Zimmoneau, Free cruise from Zac Brown comes with hundreds in expenses (WCVB, Aug 4, 2026) Zac Brown surprised 37,000 fans at a sold-out Fenway Park concert Sunday night by announcing what…
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WSJ: Missouri Voters Defeat Measure to Abolish Income Tax
Jeanne Whalen, Missouri Voters Defeat Measure to Abolish Income Tax (Wall Street Journal, Aug. 5, 2026) Missouri residents overwhelmingly defeated a ballot measure that would have allowed lawmakers to eliminate the state income tax and replace it with higher sales taxes, breaking with other Republican-led states that have slashed income taxes. The lopsided vote against the…
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Ryan: The Strengthen Social Security by Taxing Dynastic Wealth Act: Throwback or ‘Fauxback’?
Kerry A. Ryan (St. Louis University School of Law), The Strengthen Social Security by Taxing Dynastic Wealth Act: Throwback or ‘Fauxback’? (Tax Notes, July 9, 20026, 2026 TNTF 130-10) Throwback jerseys in professional sports are having a moment. “Throwbacks” are sports uniforms designed to resemble attire worn by a team in the past. Throwback uniforms have…
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Tax Notes: Check, Please: Workers React to ‘No Tax on Tips’ One Year In
Trevor Sikes & A.J. Collins, Check, Please: Workers React to ‘No Tax on Tips’ One Year In (Tax Analysts, 2026 TNTF 127-4) The qualified tips deduction, known as “No Tax on Tips,” has been touted by the Trump administration as a win for middle-income Americans, but some tipped workers told Tax Notes that the provision didn’t provide…
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WSJ: Why a Couple Lost a $200,000 Tax Battle Over Their Horses
Laura Saunders, Why a Couple Lost a $200,000 Tax Battle Over Their Horses (Wall Street Journal, July 3, 2026) Lots of Americans lose battles with the Internal Revenue Service. But sometimes those fights provide insights the rest of us can use to win against the IRS on similar issues. A recent Tax Court case about so-called hobby…
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WSJ: California’s Billionaire Tax Kicks Off a Democratic Civil War
Paul Kiernan and Laura J. Nelson, California’s Billionaire Tax Kicks Off a Democratic Civil War (Wall Street Journal, June 25, 2026) California’s proposed billionaire tax will appear before voters in November, teeing up a fight among Democrats over wealth, affordability and the future of their party as they push to take back Congress in this…
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WSJ: Being Generous to Your Kids? Don’t Stick Them With a Surprise Tax Bill
Laura Saunders, Being Generous to Your Kids? Don’t Stick Them With a Surprise Tax Bill (Wall Street Journal, June 19, 2026) Are you feeling generous toward your children or grandchildren? Before opening your wallet, check whether your largess could yield a surprise tax bill for them. The reason is the “kiddie tax,” an often-overlooked levy…
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WSJ: Rhode Island Joins the Tax Race to the Top
Wall Street Journal Editorial Board, Rhode Island Joins the Tax Race to the Top (June 15, 2026) Rhode Island Gov. Dan McKee’s five-year record has made him vulnerable to a primary challenge as he seeks re-election this year. Now he’s further punishing his state by signing a millionaire’s tax to win the support of government unions.…
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NY Times: Union Behind California Billionaire Tax Offers to Reduce the Rate
Laurel Rosenhall, Union Behind California Billionaire Tax Offers to Reduce the Rate (New York Times, June 18, 2026) With just days left to negotiate over a ballot proposition that would ask California voters to impose a one-time tax on billionaires, the union behind the measure is trying to strike a deal. It sent Gov. Gavin…
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Doctoral Meeting of Researchers in International Taxation (DocMIT)
The International Bureau of Fiscal Documentation (IBFD) will host the next Doctoral Meeting of Researchers in International Taxation (DocMIT) on 1–2 February 2027 in Amsterdam. This event offers selected PhD candidates a unique opportunity to present their research, receive expert feedback, and engage with peers in the field of international, European, or comparative tax law. Applications are…
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Scholar Meeting of International Tax Researchers (ScholarMIT)
The International Bureau of Fiscal Documentation (IBFD) invites early-career tax scholars to apply for the Scholar Meeting of International Tax Researchers (ScholarMIT), taking place in Amsterdam on 1–2 February 2027. This event offers a platform to present ongoing research, receive expert feedback, and connect with peers in international, European, or comparative tax law. Applications are welcome…
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New York Times: Trump Clears Way for Corporate Tax Dodge Hidden in the Fine Print
Jesse Drucker & Dyland Freedman, Trump Clears Way for Corporate Tax Dodge Hidden in the Fine Print (New York Times, May 29, 2026) A year ago, the Trump administration withdrew from a global effort to curb offshore tax-dodging by multinational companies. That decision has been a huge gift to corporate America, enabling companies to avoid…
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WSJ: The GOP Wants to Tax Your Car
Kimberley A. Strassel, The GOP Wants to Tax Your Car (Wall Street Journal, May 28, 2026) Campaign slogans can be catchy, clumsy or clever. Few are as crazy as the one Republicans are setting themselves up for this fall: “Vote GOP. The party that brought you a national car tax.” The House Transportation and Infrastructure…
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Liscow (NY Times): The Simple Answer to Taxing the Rich Is the Best Answer
Zachary Liscow, The Simple Answer to Taxing the Rich Is the Best Answer (New York Times, May 22, 2026) The United States is seeing an increasing concentration of wealth at the very top and a worsening national debt. For many Americans, taxing the rich more is an obvious move. Ask tax policy experts how to…
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Tax Notes: Shakira Shimmies Out of Spanish Tax Assessments for Fiscal 2011
William Hoke, Shakira Shimmies Out of Spanish Tax Assessments for Fiscal 2011 (Tax Notes Today, International, 2026 TNTI 96-9) Spain’s National High Court has annulled tax assessments issued to pop sensation Shakira for fiscal 2011 after finding that the singer was not a tax resident of the country during that year. In 2018 the Colombian-born singer,…
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WSJ: Trump’s Deal With His Administration Also Ends His Tax Audits
Richard Rubin, Trump’s Deal With His Administration Also Ends His Tax Audits (Wall Street Journal, May 19, 2026) President Trump’s extraordinary agreement with the federal government expanded Tuesday to end all pending tax audits of him and his businesses, according to a document posted by the Justice Department. In the document, signed by Acting Attorney General…