Paul L. Caron
Dean
Pepperdine Caruso
School of Law
ABA Tax Section
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Thimmesch: A Future For The State Corporate Income Tax
Adam B. Thimmesch (Nebraska; Google Scholar), A Future for the State Corporate Income Tax, 78 Tax Law. __ (2024): The state corporate income tax is a flawed tax instrument, but calls to eliminate that tax should be reconsidered. To start, a variety of legal and practical limitations on states’ taxing powers prevent states from offsetting
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Thimmesch: A Future For The State Corporate Income Tax
Adam B. Thimmesch (Nebraska; Google Scholar), A Future for the State Corporate Income Tax, 78 Tax Law. __ (2024): The state corporate income tax is a flawed tax instrument, but calls to eliminate that tax should be reconsidered. To start, a variety of legal and practical limitations on states’ taxing powers prevent states from offsetting
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ABA Tax Section Virtual Fall Meeting
The ABA Tax Section 2024 Virtual Fall Meeting (program) continues all week. A highlight is the Teaching Taxation program today on Tax Policy and Housing Affordability: Tax laws like the mortgage interest deduction, capital gains tax exemptions and the low-income housing tax credit have long been used to subsidize housing markets. These tax-based subsidies sit alongside
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ABA Tax Section Virtual Fall Meeting
The ABA Tax Section 2024 Virtual Fall Meeting (program) continues all week. A highlight is the Teaching Taxation program today on Tax Policy and Housing Affordability: Tax laws like the mortgage interest deduction, capital gains tax exemptions and the low-income housing tax credit have long been used to subsidize housing markets. These tax-based subsidies sit alongside
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ABA Tax Section Releases 24th Annual Law Student Tax Challenge Problem
The ABA Tax Section has released the J.D. Problem (rules) and LL.M. Problem (rules) for the 24th Annual Law Student Tax Challenge: An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Forum. The LSTC asks two-person teams of students to solve a complex business problem that might arise in everyday tax
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ABA Tax Section Releases 24th Annual Law Student Tax Challenge Problem
The ABA Tax Section has released the J.D. Problem (rules) and LL.M. Problem (rules) for the 24th Annual Law Student Tax Challenge: An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Forum. The LSTC asks two-person teams of students to solve a complex business problem that might arise in everyday tax
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ABA Tax Section Accepting Nominations for 2025-2027 Public Service Fellowships
The ABA Tax Section is accepting applications for Christine A. Brunswick Public Service Fellowships for 2025-2027: The application period for the 2025-2027 class of Christine A. Brunswick Public Service Fellows is now open. The deadline for applications is Friday, November 8, 2024. The ABA Tax Section has operated this fellowship since 2008 with impressive impact on communities throughout
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ABA Tax Section Accepting Nominations for 2025-2027 Public Service Fellowships
The ABA Tax Section is accepting applications for Christine A. Brunswick Public Service Fellowships for 2025-2027: The application period for the 2025-2027 class of Christine A. Brunswick Public Service Fellows is now open. The deadline for applications is Friday, November 8, 2024. The ABA Tax Section has operated this fellowship since 2008 with impressive impact on communities throughout
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Women in Tax Forum Zoom Tea: Lynn Linne
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Lynn Linne (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Thursday, August 22 at 3:00 pm ET with Lynn Linne. Take a 45-minute tea break with us as we chat on Zoom with leading women tax lawyers from a variety
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Women in Tax Forum Zoom Tea: Lynn Linne
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Lynn Linne (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Thursday, August 22 at 3:00 pm ET with Lynn Linne. Take a 45-minute tea break with us as we chat on Zoom with leading women tax lawyers from a variety
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Women in Tax Forum Zoom Tea: Lori Hellkamp (Jones Day)
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Lynn Linne (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Thursday, July 25 at 3:30 pm ET with Lori Hellkamp. Take a 60-minute tea break with us as we chat on Zoom with leading women tax lawyers from a variety
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Women in Tax Forum Zoom Tea: Lori Hellkamp (Jones Day)
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Lynn Linne (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Thursday, July 25 at 3:30 pm ET with Lori Hellkamp. Take a 60-minute tea break with us as we chat on Zoom with leading women tax lawyers from a variety
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2023 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2
Washington & Lee has just released the 2023 tax law review rankings of six major tax journals: Columbia Journal of Tax Law (“Columbia”) Elder Law Review (“Illinois”) Tax Law Review (“NYU”) Tax Lawyer (“ABA”) Tax Notes Federal (“Tax Notes”) Virginia Tax Review (“Virginia”) The rankings are based on citations to articles published in 2019-2023 (methodology):
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2023 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2
Washington & Lee has just released the 2023 tax law review rankings of six major tax journals: Columbia Journal of Tax Law (“Columbia”) Elder Law Review (“Illinois”) Tax Law Review (“NYU”) Tax Lawyer (“ABA”) Tax Notes Federal (“Tax Notes”) Virginia Tax Review (“Virginia”) The rankings are based on citations to articles published in 2019-2023 (methodology):
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Weisbach and Hickman Debate Tax Exceptionalism
Point | Counterpoint, 43 ABA Tax Times 20-34 (Winter-Spring 2024): David A. Weisbach (Chicago; Google Scholar), Point: Does More Procedure Produce Better Guidance?, 43 ABA Tax Times 20 (Winter-Spring 2024): In a series of articles, Kristin Hickman has advanced the thesis that the Treasury consistently violates the requirements of administrative law as laid out by
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Weisbach and Hickman Debate Tax Exceptionalism
Point | Counterpoint, 43 ABA Tax Times 20-34 (Winter-Spring 2024): David A. Weisbach (Chicago; Google Scholar), Point: Does More Procedure Produce Better Guidance?, 43 ABA Tax Times 20 (Winter-Spring 2024): In a series of articles, Kristin Hickman has advanced the thesis that the Treasury consistently violates the requirements of administrative law as laid out by
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ABA Tax Section Interview With Tax Prof Anthony Infanti
Jeremiah Coder, People in Tax: Interview with Anthony Infanti, 43 ABA Tax Times 6 (Winter-Spring 2024): Editor’s Note: Anthony “Tony” Infanti is a professor of law at the University of Pittsburgh School of Law. Professor Infanti teaches a variety of tax courses at Pitt Law, including Federal Income Tax, Corporate Tax, and International Tax. He is
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ABA Tax Section Interview With Tax Prof Anthony Infanti
Jeremiah Coder, People in Tax: Interview with Anthony Infanti, 43 ABA Tax Times 6 (Winter-Spring 2024): Editor’s Note: Anthony “Tony” Infanti is a professor of law at the University of Pittsburgh School of Law. Professor Infanti teaches a variety of tax courses at Pitt Law, including Federal Income Tax, Corporate Tax, and International Tax. He is
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Women in Tax Forum Zoom Tea: Silya Shaw
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Silya Shaw (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Thursday, June 13 at 3:00 pm ET. Grab your favorite cup of tea or coffee and take a 45-minute break as we chat with Silya. We will talk with
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Women in Tax Forum Zoom Tea: Silya Shaw
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Silya Shaw (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Thursday, June 13 at 3:00 pm ET. Grab your favorite cup of tea or coffee and take a 45-minute break as we chat with Silya. We will talk with
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ABA Tax Section 2024 May Meeting
The ABA Tax Section held its 2024 May Tax Meeting (program) last Thursday-Saturday. A highlight was Friday's Teaching Taxation program on Taxing Litigation Finance: Third-party litigation funding has rapidly grown in recent years. Policy discussion on the proper tax treatment of the parties involved, however, has fallen by the wayside. The problem is acute in
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ABA Tax Section 2024 May Meeting
The ABA Tax Section held its 2024 May Tax Meeting (program) last Thursday-Saturday. A highlight was Friday's Teaching Taxation program on Taxing Litigation Finance: Third-party litigation funding has rapidly grown in recent years. Policy discussion on the proper tax treatment of the parties involved, however, has fallen by the wayside. The problem is acute in
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Avi-Yonah & Shanan: Rethinking Taxing Excess Profits
Reuven S. Avi-Yonah (Michigan; Google Scholar) & Tamir Shanan (Haim Striks Faculty of Law, College of Management, Israel; Google Scholar), Rethinking Taxing Excess Profits, 77 Tax Law. 269 (2024): This article discusses the application of excess profit taxes (EPTs, also referred to as windfall taxes) that have gained renewed interest and popularity over the past
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Avi-Yonah & Shanan: Rethinking Taxing Excess Profits
Reuven S. Avi-Yonah (Michigan; Google Scholar) & Tamir Shanan (Haim Striks Faculty of Law, College of Management, Israel; Google Scholar), Rethinking Taxing Excess Profits, 77 Tax Law. 269 (2024): This article discusses the application of excess profit taxes (EPTs, also referred to as windfall taxes) that have gained renewed interest and popularity over the past
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 2 (Winter 2024): Ellen P. Aprill (Loyola-L.A.; Google Scholar), Administrative Law Meets Section 501(c)(3) Charitable Purpose, 77 Tax Law. 213 (2024) Reuven Avi-Yonah (Michigan; Google Scholar) & Tamir Shanan (Haim Striks; Google Scholar), Rethinking Taxing Excess Profits, 77 Tax Law. 269 (2024) Philip G. Cohen (Pace), Blocked Income