Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Book Club
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Judge Posner Tax Quotations
The Quotable Judge Posner 197-201 (Robert F. Blomquist (Valparaiso), ed.) (SUNY Press, 2010): “The parents between them own 75 percent of the corporation’s stock, so that quite apart from their parental control over the minor children who are the other shareholders, they legally control the corporation and could if they had wanted have directed them…
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Shaviro Presents Rethinking Foreign Tax Creditability Today at Rutgers-Camden
Daniel N. Shaviro (NYU) presents Rethinking Foreign Tax Creditability, 63 Nat’l Tax J. ___ (Dec. 2010), at Rutgers-Camden today as part of its Faculty Colloquium Series. Here is the abstract: International tax policy experts often mistakenly conflate two distinct margins: (1) the overall tax burden on outbound investment, and (2) the marginal reimbursement rate (MRR) for…
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Crimm & Winer: Politics, Taxes, and the Pulpit
Nina J. Crimm (St. John’s) & Laurence H. Winer (Arizona State) have published Politics, Taxes, and the Pulpit Provocative First Amendment Conflicts (Oxford University Press, 2011): In Politics, Taxes, and the Pulpit, Nina J. Crimm and Laurence H. Winer examine the provocative mix of religion, politics, and taxes involved in the controversy over houses of…
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Ferrara: President Obama’s Tax Piracy
Peter Ferrara (Senior Policy Advisor, Institute for Policy Innovation) has published President Obama’s Tax Piracy (Encounter Books, 2011): Starting on Jan. 1, 2011, President Obama’s economic recovery policy will begin the implementation of comprehensive, across-the-board tax rate increases for every major federal tax, along with some completely new taxes. Yet Obama and Congressional Democrats seek even more…
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Legacy Admissions: Affirmative Action for the Rich
Richard D. Kahlenberg (The Century Foundatio) has published Affirmative Action for the Rich: Legacy Preferences in College Admissions (Brookings Institution, 2010): The use of race-based affirmative action in higher education has given rise to hundreds of books and law review articles, numerous court decisions, and several state initiatives to ban the practice. However, surprisingly little…
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More on the Higher Education Bubble
Wall Street Journal: Student-Loan Debt Surpasses Credit Cards: Consumers now owe more on their student loans than their credit cards. Americans owe some $826.5 billion in revolving credit, according to June 2010 figures from the Federal Reserve. (Most of revolving credit is credit-card debt.) Student loans outstanding today — both federal and private — total…
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Colleges Serve the People Who Work There, Not the Students
Wall Street Journal, Ignorance by Degrees: Colleges Serve the People Who Work There More Than the Students Who Desperately Need to Learn Something, by Mark Bauerlein (Emory University, Department of English): Higher education may be heading for a reckoning. [A] new public skepticism has surfaced, with galling facts to back it up. Over the past 30 years,…
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Becoming a Law Professor: A Candidate’s Guide
Brannon P. Denning (Cumberland), Marcia L. McCormick (St. Louis) & Jeffrey M. Lipshaw (Suffolk) have posted the Introduction and Table of Contents from their forthcoming book, Becoming a Law Professor: A Candidate's Guide (ABA, 2010), on SSRN. Here is the abstract: This is the Table of Contents and the Introduction to a forthcoming book from the American Bar…
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Life, Death, and Taxes of St. Kilda
From The Life and Death of St. Kilda 33-34 (1988), by Tom Steel: The St. Kildans never paid income tax because the Inland Revenue did not bother send them forms to fill in, and they never paid rates. …. “If this island,” wrote Macculloch, “is not the Eutopia so long sought, where will it be…
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Cummings: The Supreme Court’s Federal Tax Jurisprudence, 1801-2010
Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC) has published The Supreme Court's Federal Tax Jurisprudence: An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present (ABA, 2010), the first book in the ABA Tax Section's new "Studies in Taxation" series. The Supreme Court's Federal Tax Jurisprudence occupies an original space…
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Studies in the History of Tax Law
John Tiley (Queen's College, Cambridge) has published Volume 4 of Studies in the History of Tax Law (Hart Publishing, 2010): This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The matters discussed…
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Bradley Center Hosts Discussion Today on Ray Madoff’s Immortality and the Law: The Rising Power of the American Dead
The Bradley Center for Philanthropy and Civic Renewal of the Hudson Institute hosts Dawn of the Dead? today: A donor may set up a charitable foundation in perpetuity, and the foundation’s trustees are obligated to carry out the donor’s intent. These two defining features of the American legal system afford donors a form of immortality, writes…
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Wiedenbeck: ERISA — Principles of Employee Benefit Law
Peter J. Wiedenbeck (Washington University) has published ERISA: Principles of Employee Benefit Law (Oxford University Press, 2010): ERISA: Principles of Employee Benefit Law highlights the common themes, central principles, and competing policies of employee benefit law in a compact, accessible work. Case law interpreting and applying ERISA, the Employee Retirement Income Security Act of 1974,…
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Bank: The Transformation of the Corporate Income Tax, 1861 to Present
Steven A. Bank (UCLA) has published From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present (Oxford University Press, 2010): The U.S. corporate income tax — and in particular the double taxation of corporate income — has long been one of the most criticized and stubbornly persistent aspects of the federal…
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The Price of Admission: How America’s Ruling Class Buys Its Way into Elite Colleges
Since I am touring colleges with my daughter this week in advance of the May 1 acceptance deadline, I was particularly struck by the law prof blogosphere discussion (here and here) of The Price of Admission : How America's Ruling Class Buys Its Way into Elite Colleges–and Who Gets Left Outside the Gates, by Daniel…
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NYU Hosts Reading Today of Dan Shaviro’s Getting It
Following up on my prior post, the NYU Graduate Tax Program is hosting a reading and discussion today of the new novel by Tax Prof Daniel N. Shaviro (NYU), Getting It (iUniverse, 2010): Bill Doberman is a liar. He’s also a conniver, a phony, a hypocrite, and a cad — and those are his good points. But will it all be…
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LexisNexis Publishes Regulation of Tax Practice
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 announced the publication of Regulation of Tax Practice, by Linda Galler (Hofstra) & Michael B. Lang (Chapman). The Graduate Tax Series is the first and only…
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Mehrotra: War, Taxes, and the Politics of Fiscal Citizenship
Ajay K. Mehrotra (Indiana-Bloomington) has published The Price of Conflict: War, Taxes, and the Politics of Fiscal Citizenship, 108 Mich. L. Rev. 1053 (2010). Here is the abstract: Since 2003 American political leaders and lawmakers have been committed to the simultaneous pursuit of tax cuts and military excursions abroad. Just a few decades ago, when…
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Michael Graetz: Call Your IP Lawyer
Compare these book covers: Michael J. Graetz, 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States (Yale University Press, Jan. 21, 2008) (left) Ken Hoagland, The FairTax Solution: Financial Justice for All Americans (Sentinell, Mar. 4, 2010) (right)
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Call for Tax Book Reviews: Michigan Law Review
The Michigan Law Review is soliciting book reviews for its 2011 Survey of Books Related to the Law: The Michigan Law Review publishes an Annual Survey of Books dedicated to book reviews. Book reviews are not included in any other issue of the Michigan Law Review. The Survey includes reviews of books published in the current…
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Tax Prof Novelist
Tax Prof Daniel N. Shaviro (NYU) has a forthcoming novel, Getting It (iUniverse, 2010): Bill Doberman is a liar. He's also a conniver, a phony, a hypocrite, and a cad — and those are his good points. But will it all be enough to save him on the Night of the Long Knives — when his law…
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Freakonomics and § 151(e)
ABA Journal, The Obvious Is Never Simple When Steven Levitt Talks About It: [Steven Levitt gave] the keynote address Saturday night at the 54th Annual Awards Banquet of the Fellows of the American Bar Foundation. … Levitt, a research professor at the ABF and a professor at the University of Chicago, is the co-author (with Stephen J.…
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The Power of Half
Watch CBS News Videos Online The Power of Half: It all started when 14-year old Hannah Salwen, idealistic but troubled by a growing sense of injustice in the world, had a eureka moment when a homeless man in her neighborhood was juxtaposed against a glistening Mercedes coupe. "You know, Dad," she said, pointing, "If that…
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Batchelder Presents Getting More From Tax Incentives Today at NYU
Lily Batchelder (NYU) presents the first three chapters of her forthcoming book, $750 Billion Misspent? Getting More From Tax Incentives (with Austin Nichols (Tax Policy Center) & Eric Toder (Tax Policy Center) at NYU today as part of its Colloquium Series on Tax Policy and Public Finance: Introduction: Social Policy and the Tax Code When and How Should…
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Please Stop by Today at AALS Annual Meeting
I will be at the LexisNexis booth in the Exhibit Hall at the AALS Annual Meeting today from 10:30 a.m. – 11:00 a.m. as part of its "Meet the Author" program. Please stop by if you would like to chat about the LexisNexis Graduate Tax Series, the Foundation Press Law Stories Series, or our new…