Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Book Club
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Sullivan: Corporate Tax Reform — Taxing Profits in the 21st Century
Martin A. Sullivan (Tax Analysts), Corporate Tax Reform: Taxing Profits in the 21st Century (Apress, Oct. 24, 2011): Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end…
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LexisNexis Publishes Estate & Gift Taxation
On behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announce the publication of Estate and Gift Taxation (2011), by Robert Danforth (Washington & Lee) & Brant Hellwig (South Carolina). The Graduate Tax Series is the first…
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NY Review of Books: Michael Graetz, The End of Energy
The New York Review of Books reviews the new book by Tax Prof Michael Graetz (Columbia), The End of Energy: The Unmaking of America’s Environment, Security, and Independence (MIT Press, 2011): The tangled history of energy policy is admirably described in the new book by legal scholar Michael Graetz, The End of Energy. Graetz is…
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Kentucky Hosts Conference Today on Politics, Taxes, and the Pulpit
Kentucky hosts a conference today on the new book by Nina J. Crimm (St. John’s) & Laurence H. Winer (Arizona State), Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts (Oxford University Press, 2011): As the nation’s presidential and congressional campaigns heat up and the Kentucky gubernatorial campaign is in full swing, the authors of Politics,…
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Brunori: State Tax Policy — A Political Perspective
David Brunori (Executive Vice President of Editorial Operations, Tax Analysts), State Tax Policy: A Political Perspective (Urban Institute, 3d ed. 2011): State tax systems are in trouble. Revenue collecting methods developed more than a half century ago are straining to deal with 21st century economies. Globalization and e-commerce are changing the way people work and…
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Bank: Anglo-American Corporate Taxation
Steven Bank (UCLA), Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches (Cambridge University Press, 2011): The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax…
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LexisNexis Publishes Federal Tax Accounting
On behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announce the publication of the second edition of Federal Tax Accounting, by Michael Lang (Chapman), Elliott Manning (Miami) & Mona Hymel (Arizona). The Graduate Tax Series is the…
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Lexis Nexis Publishes U.S. International Taxation
On behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announce the publication of the second edition of United States International Taxation, by Allison Christians (Wisconsin), Samuel Donaldson (Washington) & Philip Postlewaite (Northwestern). The Graduate Tax Series is the first…
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Tax For Grownups
Huffington Post, USA Today Fails ‘Math For Grownups’: Laura Laing is the author of a book called Math For Grownups. Gregory Connolly is an ostensibly grown-up journalist, tasked by USA Today to summarize some “tips” from Laing’s book. In his summary, Connolly gets one thing very wrong: That raise actually might not be as good…
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Foundation Press Publishes 2011 Supplement to Federal Wealth Transfer Taxation
The late Paul McDaniel (Florida), Jim Repetti (Boston College), and I have published a 2011 Supplement (111 pages) to our two Federal Wealth Transfer Taxation (Foundation Press, 6th ed. 2009) books: our casebook and study problems book. Faculty, students, and other interested readers are welcome to download a free copy. Here is the Preface: This supplement is…
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It’s Time to Deregulate the Practice of Law
Wall Street Journal op-ed, Time to Deregulate the Practice of Law, by Clifford Winston & Robert Crandall (both of Brookings Institution; co-authors, First Thing We Do, Let’s Deregulate All the Lawyers (2011)): The job market is not looking bright for Americans of all walks of life, even Ivy League college graduates and those with advanced…
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Kahn & Kahn Post Book Chapters on SSRN
Jeffrey H. Kahn (Florida State) & Douglas A. Kahn (Michigan) have posted on SSRN chapters from their books: Distribution of Stock and Section 306 Stock, in Principles of Corporate Taxation (West 2010): “The material explains what is meant by a ‘stock dividend’ and explores the historical tax treatment of those dividends as well as the current…
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Wood Reviews Innocent Spouse
Robert W. Wood (Wood & Porter, San Francisco) has published Spousal Tax Secrets Exposed: A Review of Innocent Spouse, 132 Tax Notes 635 (Aug. 8, 2011) (reviewing Innocent Spouse: A Memoir (Crown, 2011), by Carol Ross Joynt): Innocent spouse claims are much in the tax news lately, primarily because of the timing of those claims and the…
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The Fall of the Faculty
Benjamin Ginsberg (David Bernstein Professor of Political Science, Johns Hopkins University), The Fall of the Faculty The Rise of the All-Administrative University and Why It Matters (Oxford University Press, 2011): Until very recently, American universities were led mainly by their faculties, which viewed intellectual production and pedagogy as the core missions of higher education. Today,…
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Hatfield: Teaching Tax Lawyer Ethics
Michael Hatfield (Texas Tech) has published Teaching Tax Lawyer Ethics, 132 Tax Notes 87 (July 5, 2011), reviewing: Donald B. Tobin (Ohio State), Richard Lavoie (Akron) & Richard E. Trogolo (IRS Office of Chief Counsel), Problems in Tax Ethics (West 2009) Linda Galler (Hofstra) & Michael B. Lang (Chapman), Regulation of Tax Practice (LexisNexis 2011) [T]he…
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Haile Reviews Shaviro’s Decoding the U.S. Corporate Tax
Andy Haile (Elon) has published Book Review, 2 Elon L. Rev. 287 (2011) (reviewing Daniel N. Shaviro (NYU), Decoding the U.S. Corporate Tax (Urban Institute Press, 2009)): Is it possible to make a book about reforming the U.S. corporate tax accessible and interesting? Daniel Shaviro does a credible job of both in Decoding the U.S. Corporate Tax. While…
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Summer Reading: Selfish Reasons to Have More Kids
Bryan Caplan (George Mason University, Department of Economics), Selfish Reasons to Have More Kids: Why Being a Great Parent is Less Work and More Fun Than You Think (Basic Books 2011): We’ve needlessly turned parenting into an unpleasant chore. Parents invest more time and money in their kids than ever, but the shocking lesson of…
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Abuse of Law in Tax Cases
Rita de la Feria & Stefan Vogenauer (both of the University of Oxford) have published Prohibition of Abuse of Law: A New General Principle of EU Law? (Hart Publishing, June 2011). Here is the publisher’s description: The Court of Justice has been alluding to ‘abuse and abusive practices’ for more than thirty years, but for a…
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Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives
Kim Brooks (Dean, Dalhousie University, Schulich School of Law, Canada), Åsa Gunnarsson (Umeå University, Department of Law, Sweden), Lisa Philipps (York University, Osgoode Hall Law School, Canada) & Maria Wersig (Freie Universität Berlin, Otto Suhr Institute of Political Science, Germany) have published Challenging Gender Inequality in Tax Policy Making Comparative Perspectives (Hart Publishing, June 2011). Here is the publisher’s description: This volume…
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West Publishes New Edition of Federal Estate & Gift Taxation
West has published Federal Estate and Gift Taxation (10th ed. June 10, 2011), by the late Boris I Bittker (Yale), Elias Clark (Yale) & Grayson M.P. McCouch (San Diego). Here is the publisher’s description: The Tenth Edition continues to provide an engaging and insightful introduction to the federal estate, gift, and generation-skipping transfer taxes, placing leading cases…
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Texas Law Review: Call for Tax Book Reviews
The Texas Law Review asked me to post this announcement: Today, the Texas Law Review launched a website to publish reviews of legal books, Dicta. This website—the first devoted only to legal book reviews—responds to the observed decline in law review publication of legal book reviews. This void was illustrated by Professor Sanford Levinson of the…
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Summer Reading: Our Narcissistic Students
Heather Garretson (Thomas Cooley), Age Is More Than a Number: Viewing Our Students Through Generational Research (Concurring Opinions), reviewing: Jean M. Twenge & W. Keith Campbell, The Narcissism Epidemic: Living in an Age of Enitltement (Free Press 2010) Jean M. Twenge, Generation Me: Why Today’s Young Americans Are More Confident, Assertive, Entitled – and More…
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Summer Reading: The Faculty Lounges
Naomi Schaefer Riley, The Faculty Lounges and Other Reasons Why You Won’t Get the College Education You Paid For (Ivan R. Dee, June 16, 2011). Here is a review in today’s Inside High Ed: It will surprise no one familiar with her work that Naomi Schaefer Riley is not a fan of tenure. In recent years,…
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Summer Reading: The Trouble With Billionaires
Neil Buchanan (George Washington) reviews Linda McQuaig & Neil Brooks, The Trouble With Billionaires, (Viking Canada, 2010), in Should We Tax the Rich, or Leave Them Alone: Some books are years ahead of their time, while others are stale before they are printed. The Trouble with Billionaires, which was published last September, was almost perfectly timed,…
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Summer Reading: An Empire of Ice
Here is a great non-tax book for your summer reading list: An Empire of Ice: Scott, Shackleton, and the Heroic Age of Antarctic Science (Yale University Press, May 31, 2011) (amazon), by my Pepperdine colleague and dear friend, Ed Larson. The book received glowing praise in yesterday’s New York Times Sunday Book Review, Science and the…