
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

Zachary Liscow (Yale; Google Scholar) presents The Role of Unrealized Gains and Borrowing in the Taxation of the Rich (with Edward G. Fox (Michigan; Google Scholar) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: As deficits rise and concerns about tax avoidance by the
Zachary Liscow (Yale; Google Scholar) presents The Role of Unrealized Gains and Borrowing in the Taxation of the Rich (with Edward G. Fox (Michigan; Google Scholar) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: As deficits rise and concerns about tax avoidance by the
Jakob A. Brounstein (Institute for Fiscal Studies; Google Scholar) presents The Three Body Problem: Ecuador's Tax on Tax Haven Ownership at Oxford today as part of its Centre for Business Taxation Seminars: Can a country reduce its exposure to tax havens, and what are the consequences? We analyze the effects of a corporate tax surcharge
Jakob A. Brounstein (Institute for Fiscal Studies; Google Scholar) presents The Three Body Problem: Ecuador's Tax on Tax Haven Ownership at Oxford today as part of its Centre for Business Taxation Seminars: Can a country reduce its exposure to tax havens, and what are the consequences? We analyze the effects of a corporate tax surcharge
Monday, February 3: Jakob A. Brounstein (Institute for Fiscal Studies; Google Scholar) will present The Three Body Problem: Ecuador's Tax on Tax Haven Ownership as part of the Oxford University Centre for Business Taxation Seminars. If you would like to attend, please RSVP. Tuesday, February 4: Zachary Liscow (Yale; Google Scholar) will present The Role
Monday, February 3: Jakob A. Brounstein (Institute for Fiscal Studies; Google Scholar) will present The Three Body Problem: Ecuador's Tax on Tax Haven Ownership as part of the Oxford University Centre for Business Taxation Seminars. If you would like to attend, please RSVP. Tuesday, February 4: Zachary Liscow (Yale; Google Scholar) will present The Role
Sarah Lawsky (Northwestern; Google Scholar) & Leandra Lederman (Indiana-Maurer; Google Scholar) present Deductions’ Limits at Missouri-Columbia today as part of its Tax Policy Colloquium hosted by David Gamage: U.S. federal income tax law allows individuals to take various deductions in computing their tax liabilities. Many deductions are limited only by overall income. However, the law also
Sarah Lawsky (Northwestern; Google Scholar) & Leandra Lederman (Indiana-Maurer; Google Scholar) present Deductions’ Limits at Missouri-Columbia today as part of its Tax Policy Colloquium hosted by David Gamage: U.S. federal income tax law allows individuals to take various deductions in computing their tax liabilities. Many deductions are limited only by overall income. However, the law also
Allison Christians (McGill; Google Scholar) presents Minimum Tax, Maximum Governance at Toronto today as part of its James Hausman Tax Law and Policy Workshop hosted by Ben Alarie: The OECD’s Pillar Two project aimed to establish a global minimum tax for large multinationals, but its most enduring impact will likely be maximum governance: an increasingly
Allison Christians (McGill; Google Scholar) presents Minimum Tax, Maximum Governance at Toronto today as part of its James Hausman Tax Law and Policy Workshop hosted by Ben Alarie: The OECD’s Pillar Two project aimed to establish a global minimum tax for large multinationals, but its most enduring impact will likely be maximum governance: an increasingly
Jeff Gordon (Yale) presents Carbon Accounting as Tax Law at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: This Article provides the first comprehensive account of the reconstruction of energy tax law that occurred under the Biden administration. In the past, federal energy policy offered
Jeff Gordon (Yale) presents Carbon Accounting as Tax Law at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: This Article provides the first comprehensive account of the reconstruction of energy tax law that occurred under the Biden administration. In the past, federal energy policy offered
Andy Grewal (Iowa; Google Scholar) presents Tax Regulations After Loper Bright, 2025 Mich. St. L. Rev. ___, at Missouri-Columbia today as part of its Tax Policy Colloquium hosted by David Gamage: After decades of uncertainty, the Supreme Court, in Mayo v. United States, finally resolved a conflict over the proper deference standard for tax regulations. The Chevron doctrine, not
Andy Grewal (Iowa; Google Scholar) presents Tax Regulations After Loper Bright, 2025 Mich. St. L. Rev. ___, at Missouri-Columbia today as part of its Tax Policy Colloquium hosted by David Gamage: After decades of uncertainty, the Supreme Court, in Mayo v. United States, finally resolved a conflict over the proper deference standard for tax regulations. The Chevron doctrine, not
Monday, January 27: Andy Grewal (Iowa; Google Scholar) will present Tax Regulations After Loper Bright, 2025 Mich. St. L. Rev. ___ as part of the Missouri-Columbia Tax Policy Colloquium. If you would like to attend, please contact David Gamage. Tuesday, January 28: Jeff Gordon (Vanderbilt) will present Carbon Accounting as Tax Law as part of the Georgetown
Monday, January 27: Andy Grewal (Iowa; Google Scholar) will present Tax Regulations After Loper Bright, 2025 Mich. St. L. Rev. ___ as part of the Missouri-Columbia Tax Policy Colloquium. If you would like to attend, please contact David Gamage. Tuesday, January 28: Jeff Gordon (Vanderbilt) will present Carbon Accounting as Tax Law as part of the Georgetown
Yariv Brauner (Florida; Google Scholar) presents You Play, You Pay! Mobility, Territory and Exclusive Source Taxation in the 21st Century at the Institute of Austrian and International Tax Law today as part of its Colloquium on Current Developments in European and International Tax Law: The demise of residence as an appropriate basis for taxation in the
Yariv Brauner (Florida; Google Scholar) presents You Play, You Pay! Mobility, Territory and Exclusive Source Taxation in the 21st Century at the Institute of Austrian and International Tax Law today as part of its Colloquium on Current Developments in European and International Tax Law: The demise of residence as an appropriate basis for taxation in the
Tsilly Dagan (Oxford; Google Scholar), Substantive Tax Sovereignty Under Globalization, 29 Tilburg L. Rev. 1 (2024): Tax sovereignty stands for the ability of a political community to design its fiscal system in ways that support its collective self-determination. This article argues that substantive sovereignty is not merely about power, rather, it is about legitimate authority.
Tsilly Dagan (Oxford; Google Scholar), Substantive Tax Sovereignty Under Globalization, 29 Tilburg L. Rev. 1 (2024): Tax sovereignty stands for the ability of a political community to design its fiscal system in ways that support its collective self-determination. This article argues that substantive sovereignty is not merely about power, rather, it is about legitimate authority.
Kristin Hickman (Minnesota; Google Scholar) presents A Study Evaluating OIRA Review of Treasury Regulations (with Bridget C.E. Dooling (Ohio State; Google Scholar)) at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The second term of the Trump Administration portends significant changes to federal policy, many of which have
Kristin Hickman (Minnesota; Google Scholar) presents A Study Evaluating OIRA Review of Treasury Regulations (with Bridget C.E. Dooling (Ohio State; Google Scholar)) at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The second term of the Trump Administration portends significant changes to federal policy, many of which have
Monday, January 13: Kristin Hickman (Minnesota; Google Scholar) will present A Study Evaluating OIRA Review of Treasury Regulations (with Bridget C.E. Dooling (Ohio State; Google Scholar)) as part of the San Diego Tax Law Speaker Series. If you would like to attend, please contact Michelle Layser. For individual tax workshop posts, see here.
Monday, January 13: Kristin Hickman (Minnesota; Google Scholar) will present A Study Evaluating OIRA Review of Treasury Regulations (with Bridget C.E. Dooling (Ohio State; Google Scholar)) as part of the San Diego Tax Law Speaker Series. If you would like to attend, please contact Michelle Layser. For individual tax workshop posts, see here.
Alex Raskolnikov (Columbia) presented A New View of Formal Equality at Sapienza University of Rome yesterday as part of its 20th Annual Conference of the Italian Society of Law And Economics: When it comes to equality under the law, the contemporary focus is decidedly on substance rather than form. This is especially so when economic