Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Colloquia
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Dharmapala Presents “The Origins of the Corporate Income Tax: An Event Study Approach” Today at Irvine
Dhammika Dharmapala (Berkeley) presents The Origins of the Corporate Income Tax: An Event Study Approach at Irvine, as part of its Graduate Tax Policy Colloquium: Professor Dhammika Dharmapala joined Berkeley Law in 2023 from the University of Chicago Law School, where he was the Paul H. and Theo Leffmann Professor of Commercial Law. He serves as Co-Editor of the Journal of…
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Cauble Presents “The Channels of Tax Law (Mis)Information” Today At Duke
Emily Cauble (Wisconsin) presents The Channels of Tax Law (Mis)Information at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This Article sheds light on a pervasive phenomenon. In a variety of contexts, third parties provide information about tax law to taxpayers. The information provided by these third parties may guide the tax planning and…
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Li Presents “State-Centrism in International Taxation: Rationale and Ramifications” Today At Toronto
Jinyan Li (York University) presents State-Centrism in International Taxation: Rationale and Ramifications at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: The term “global” has recently been used in describing the nature of tax problems arising from the digitalization and globalization of the economy, the institutions and processes for developing solutions as…
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Nam Presents “Justice in Tax Enforcement” Today At Duke
Jeesoo Nam (USC) presents Justice in Tax Enforcement at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: The IRS has limited resources with which to pursue enforcement actions against people who have underpaid on their taxes. Given such limitations, the agency can only pursue a small subset of underpayers. How should the agency…
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Bird-Pollan Presents “The State and Local Tax Deduction Cap and Its (Unintended?) Sexist Consequences ” Today At Georgia
Jennifer Bird-Pollan (Wayne State) presents The State and Local Tax Deduction Cap and Its (Unintended?) Sexist Consequences at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: If two individuals earning similar amounts marry and file jointly, they will owe more in total tax than if they had remained unmarried and filed singly. The income…
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Gamage Presents “Confronting The Tax-And-Oligarchy Catch-22” Today At Toronto
David Gamage (Missouri) presents Confronting The Tax-And-Oligarchy Catch-22 at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Why have taxes on concentrated wealth weakened across decades, even though polling typically shows strong majority support? This Article argues that the answer lies in a structural dynamic we call the tax-and-oligarchy catch-22. Taxing extreme…
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Repetti Presents “Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes” Today at Irvine
James R. Repetti (Boston College) presents Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes at Irvine, as part of its Graduate Tax Policy Colloquium: The social welfare impact of investments by Private Equity funds (PEs) in various sectors of our economy is mixed due to the significant debt imposed on…
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Werfel Presents “Risk Framework For The Use Of Artificial Intelligence In Tax Administration and Practice” Today At Duke
Danny Werfel (Duke) presents Risk Framework For The Use Of Artificial Intelligence In Tax Administration and Practice at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This tax policy seminar will focus on a potential new risk framework for the responsible use of artificial intelligence (AI). In conversations with tax practitioners, administrators, and advisors,…
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Appleby Presents “Constitutional Commandeering” Today at Florida State
Andrew Appleby (Tennessee, SSRN) presents Constitutional Commandeering, 62 Wake Forest L. Rev. ___ (forthcoming 2026) at Florida State today as part of its Law and Business Speaker Series hosted by Jeffrey Kahn: The anti-commandeering doctrine has emerged as one of the most consequential principles in contemporary federalism jurisprudence, with implications extending across immigration enforcement, firearms regulation, data privacy, and…
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Afield Presents Two Book Chapters Today At Georgia
Ted Afield (Georgia State) presents A Catholic Social Teaching Approach to Tax Administration and Enforcement and From Rerum Novarum to Modern Catholic Thought today at Georgia, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: This article explores modern Catholic perspectives on taxation, from Rerum Novarum to the present day, using the United States as a…
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Msall Presents “Never-Realized Capital Gains” Today At Toronto
Lucy Msall (Chicago) presents Never-Realized Capital Gains at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Appreciated assets are subject to capital gains tax when sold by their original owner. Yet under policies of “stepped-up basis,” many countries forgive this latent tax obligation if the asset is instead transferred, unsold, to…
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Aprill Presents “Once and Future Revocation of Tax Exemption for Pursuit of DEI and Other Alleged Violations of Section 501(c)(3)” Today At Duke
Ellen Aprill (Loyola Los Angeles) presents Once and Future Revocation of Tax Exemption for Pursuit of DEI and Other Alleged Violations of Section 501(c)(3) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This piece first describes the process for revoking exempt status. It then considers each of four possible bases – violation of…
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Williamson Presents “The Price of Democracy” Today at Irvine
Vanessa Williamson (Urban-Brookings Tax Policy Center) The Price of Democracy presents at Irvine, as part of its Graduate Tax Policy Colloquium: Americans have always fought over the meaning of freedom and equality. What is not commonly recognized is that the battles most pivotal in defining our democracy, from the framing of the Constitution to the decades-long backlash to…
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Hemel Presents “Separation of Bases and the Fiscal Constitution” Today at Toronto
Daniel Hemel (New York) presents Separation of Bases and the Fiscal Constitution at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: A central concern of constitutional law and theory is the question of tax assignment: In a multilevel system of government, who gets to tax what? One conventional answer invokes the “separation of…
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Harpaz Presents “Taxing AI” Today at Irvine
Assaf Harpaz (Georgia) presents Taxing AI at Irvine, as part of its Graduate Tax Policy Colloquium: Artificial intelligence (AI) is poised to transform the distribution and sources of income, with some experts predicting widespread job displacement. Even under optimistic projections, AI is expected to exacerbate wealth inequality, given that the technology’s ownership and immense value are concentrated within a…
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Hoopes Presents “Does Voluntary Private Disclosure Reduce IRS Audit Risk?” Today At Duke
Jeff Hoopes (North Carolina) presents Does Voluntary Private Disclosure Reduce IRS Audit Risk? (co-authored with Andrew Belnap and Reed Hadfield) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This paper examines the trade-off between voluntary private tax disclosure and audit risk associated with firms’ use of private letter rulings (PLRs). PLRs allow firms to seek binding…
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Jafry Presents “Death and Taxes: Does the Lock-in Effect Fade when Capital Gains Must be Taxed at Death?” Today at Toronto
Sobia Jafry (Toronto) presents Death and Taxes: Does the Lock-in Effect Fade when Capital Gains Must be Taxed at Death? at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: This paper examines how changes in capital gains tax rates affect individual and household realization behaviour, using Canada as a natural setting. Canada…
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Kim Presents “Algorithmic Tax Ownership” Today At Georgia
Christine Kim (Cardozo) presents Algorithmic Tax Ownership (co-authored with Dmitry Erokhin) at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: Tax ownership is a crucial concept for determining tax liabilities, compliance, and enforcement. However, neither the courts nor the IRS have provided clear guidance on how to analyze it. Since the Supreme Court first outlined a…
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Aprill Presents Today at San Diego’s Annual Pugh Lecture
Ellen Aprill (UCLA / Loyola LA; SSRN) presents today at San Diego’s annual Richard Crawford Pugh Lecture on Tax Law & Policy. She will be discussing Bob Jones and the fundamental public policy requirement. The Richard Crawford Pugh Lecture on Tax Law & Policy brings a distinguished practitioner, judge or government official who has played…
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Hines Jr. Presents “The Greatest Revenue Generation” Today at Irvine
James R. Hines Jr (Michigan) presents The Greatest Revenue Generation at Irvine, as part of its Graduate Tax Policy Colloquium: Professor James R. Hines Jr. is the L. Hart Wright Collegiate Professor of Law and co-director of the Program in Law and Economics at Michigan Law. He is also the Richard A. Musgrave Collegiate Professor…
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Schizer Presents “Income Without Realization Under the Sixteenth Amendment: An Originalist Analysis of Contemporary Tax and Accounting Regimes” Today At Georgia
David Schizer (Columbia) presents Income Without Realization Under the Sixteenth Amendment: An Originalist Analysis of Contemporary Tax and Accounting Regimes at Georgia today as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: For decades, the taxing power was a sleepy constitutional backwater, but this has changed. In Moore v. United States, four justices opined that the realization rule, which…
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Caines Presents “Understanding the Taxation of Cryptocurrencies” Today at Toronto
Ian Caines presents Understanding the Taxation of Cryptocurrencies at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Cryptocurrencies and related electronic assets can be a mysterious area for tax practitioners, raising potentially novel tax issues. However, unlike in other areas that a tax professional might encounter, tax uncertainties arise not so…
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Kern Presents “Buy or D.I.Y.: Home Production and the Income Tax” At UCLA
Adam Kern (San Diego) presents Buy or D.I.Y.: Home Production and the Income Tax today at UCLA, as part of its Colloquium on Tax Policy and Public Finance: The income tax aspires to be comprehensive—a tax on “all income, from whatever source derived.” Yet every year, trillions of dollars of productive activity escapes taxation with…
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Clarke Presents “What Made Income Taxes Possible” Today At Duke
Conor Clarke (Washington University) presents What Made Income Taxes Possible (co-authored with Edward Fox and Wojciech Kopczuk) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: Why do governments impose taxes on “income” rather than (and in addition to) other things? Large literatures in economics, history, and political science answer…
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Blank Presents “Audit Guides & The Administrative State” Today at Boston College
Joshua Blank (UC Irvine) presents Audit Guides & The Administrative State (co-authored with Leigh Osofsky (UNC)) at Boston College today at 5pm ET as part of its Tax Policy Collaborative hosted by James Repetti and Diane Ring: