
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

Richard Rubin (WSJ) presents Tax Legislation in 2025: Where We Are and Where We Are Headed at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak. James Repetti (Boston College; Google Scholar) presents International Tax Policy’s Harm to Manufacturing and National Interests, 2023 Wisc. L. Rev. 1309 (reviewed by David Elkins (Netanya)
Brian Galle (Georgetown; Google Scholar) presents How to Tax the Rich: Options for 2025 and Beyond at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is, estate and
Brian Galle (Georgetown; Google Scholar) presents How to Tax the Rich: Options for 2025 and Beyond at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is, estate and
Omri Marian (UC-Irvine; Google Scholar) presents Income Taxation and the Regulation of Supreme Court Justices' Conduct, 110 Cornell L. Rev. __ (2025), at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: Last year, investigative journalists reported multiple instances where billionaires showered Supreme Court Justices with lavish gifts. Previously
Omri Marian (UC-Irvine; Google Scholar) presents Income Taxation and the Regulation of Supreme Court Justices' Conduct, 110 Cornell L. Rev. __ (2025), at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: Last year, investigative journalists reported multiple instances where billionaires showered Supreme Court Justices with lavish gifts. Previously
Monday, February 24: Jeremy Bearer-Friend (George Washington; Google Scholar) will present Sharing the Algorithm: The Tax Solution to Generative A.I. (with Sarah Polcz (UC-Davis; Google Scholar)) as part of the Columbia Davis Polk & Wardwell Tax Policy Colloquium. If you would like to attend, please contact Michael Love. Monday, February 24: Omri Marian (UC-Irvine; Google
Monday, February 24: Jeremy Bearer-Friend (George Washington; Google Scholar) will present Sharing the Algorithm: The Tax Solution to Generative A.I. (with Sarah Polcz (UC-Davis; Google Scholar)) as part of the Columbia Davis Polk & Wardwell Tax Policy Colloquium. If you would like to attend, please contact Michael Love. Monday, February 24: Omri Marian (UC-Irvine; Google
Alex Zhang (Emory; Google Scholar) will present The Other Taxation at Duke tomorrow as part of its Tax Policy Seminar hosted by Larry Zelenak: Native Americans pay taxes. The territories do not. Both live with the legacy of American imperialism. Both seek the elusive fiscal self-governance and autonomy promised by Congress. The Supreme Court—through preemption,
Alex Zhang (Emory; Google Scholar) will present The Other Taxation at Duke tomorrow as part of its Tax Policy Seminar hosted by Larry Zelenak: Native Americans pay taxes. The territories do not. Both live with the legacy of American imperialism. Both seek the elusive fiscal self-governance and autonomy promised by Congress. The Supreme Court—through preemption,
Jeremy Bearer-Friend (George Washington; Google Scholar) & Sarah Polcz (UC-Davis; Google Scholar) present Sharing the Algorithm: The Tax Solution to Generative A.I. at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative
Jeremy Bearer-Friend (George Washington; Google Scholar) & Sarah Polcz (UC-Davis; Google Scholar) present Sharing the Algorithm: The Tax Solution to Generative A.I. at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative
Michael Love (Columbia; Google Scholar) presents Who Benefits From Partnership Flexibility? at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: Partnerships (including LLCs) account for more than one-third of US business profits. A key feature they offer owners and investors is unparalleled flexibility to
Michael Love (Columbia; Google Scholar) presents Who Benefits From Partnership Flexibility? at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: Partnerships (including LLCs) account for more than one-third of US business profits. A key feature they offer owners and investors is unparalleled flexibility to
Diane M. Ring (Boston College; Google Scholar) presents The Conflictual Core of Global Tax Cooperation (with Shu-Yi Oei (Duke; Google Scholar)) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: It is widely argued that the world is in a new
Diane M. Ring (Boston College; Google Scholar) presents The Conflictual Core of Global Tax Cooperation (with Shu-Yi Oei (Duke; Google Scholar)) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: It is widely argued that the world is in a new
Monday, February 17: Assaf Harpaz (Georgia; Google Scholar) will present Global Tax Wars in the Digital Era as part of the Columbia Davis Polk & Wardwell Tax Policy Colloquium. If you would like to attend, please contact Michael Love. Monday, February 17: Diane M. Ring (Boston College; Google Scholar) will present The Conflictual Core of
Monday, February 17: Assaf Harpaz (Georgia; Google Scholar) will present Global Tax Wars in the Digital Era as part of the Columbia Davis Polk & Wardwell Tax Policy Colloquium. If you would like to attend, please contact Michael Love. Monday, February 17: Diane M. Ring (Boston College; Google Scholar) will present The Conflictual Core of
Tuesday, February 11: Jesús Villero (Penn Wharton; Google Scholar) will present Tuition Effects of IDR Plans: Evidence from the Introduction of the PAYE Repayment Plan as part of the Georgetown Tax Law and Public Finance Workshop. If you would like to attend, please contact Brian Galle. Wednesday, February 12: Ari Glogower (Northwestern; Google Scholar) & Andrew
Tuesday, February 11: Jesús Villero (Penn Wharton; Google Scholar) will present Tuition Effects of IDR Plans: Evidence from the Introduction of the PAYE Repayment Plan as part of the Georgetown Tax Law and Public Finance Workshop. If you would like to attend, please contact Brian Galle. Wednesday, February 12: Ari Glogower (Northwestern; Google Scholar) & Andrew
Ariel Jurow Kleiman (USC; Google Scholar) presents Redistributive User Fees at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak: While theory suggests that redistribution should occur entirely through progressive income taxes, political and legal limits at the state and local levels render this ideal redistribution impossible. Public finance models offer
Ariel Jurow Kleiman (USC; Google Scholar) presents Redistributive User Fees at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak: While theory suggests that redistribution should occur entirely through progressive income taxes, political and legal limits at the state and local levels render this ideal redistribution impossible. Public finance models offer
Conor Clarke (Washington University; Google Scholar) presents Apportioned Direct Taxes (with Ari Glogower (Northwestern; Google Scholar)) at Texas today as part of its Faculty Colloquium Series: The Constitution requires that Congress apportion any “direct” tax among the states by population. This once-dormant provision is now the most important constitutional limitation on Congress’s taxing power. Last year,
Conor Clarke (Washington University; Google Scholar) presents Apportioned Direct Taxes (with Ari Glogower (Northwestern; Google Scholar)) at Texas today as part of its Faculty Colloquium Series: The Constitution requires that Congress apportion any “direct” tax among the states by population. This once-dormant provision is now the most important constitutional limitation on Congress’s taxing power. Last year,
Leigh Osofsky (North Carolina; Google Scholar) presents Wellness and the Tax Law, 59 Ga. L. Rev. ___ (2025) at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: The tax law has long provided extensive subsidies for "medical care." These subsidies cost the government hundreds of billions of dollars a year.
Leigh Osofsky (North Carolina; Google Scholar) presents Wellness and the Tax Law, 59 Ga. L. Rev. ___ (2025) at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: The tax law has long provided extensive subsidies for "medical care." These subsidies cost the government hundreds of billions of dollars a year.