Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Poll
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Kahn: The Service’s Overgenerous Tax Treatment Of Crowdfunding
Jeffrey H. Kahn (Florida State), The Service’s Overgenerous Tax Treatment of Crowdfunding, 46 Cardozo L. Rev. De-Novo 57 (2025): The Internal Revenue Service released a fact sheet that defines crowdfunding as a method to raise money on websites by soliciting contributions from a large number of people. This article considers how crowdfunding is treated for
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Kahn: The Service’s Overgenerous Tax Treatment Of Crowdfunding
Jeffrey H. Kahn (Florida State), The Service’s Overgenerous Tax Treatment of Crowdfunding, 46 Cardozo L. Rev. De-Novo 57 (2025): The Internal Revenue Service released a fact sheet that defines crowdfunding as a method to raise money on websites by soliciting contributions from a large number of people. This article considers how crowdfunding is treated for
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Abreu & Greenstein: A Better Way to Understand the Definition of Income
Alice G. Abreu (Temple) & Richard K. Greenstein (Temple), It’s Not a Rule: A Better Way to Understand the Definition of Income, 13 Fla. Tax Rev. 101 (2012): In a recent article Professor Douglas Kahn explores a particular dissonance between the positive and very broad definition of income that includes all realized accessions to wealth,
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Atax eJournal of Tax Research Publishes New Issue
Volume 10, Issue 3 (Nov. 2012) of the eJournal of Tax Research, published by Atax (Australian Taxation Studies Program), University of New South Wales, Sydney, Australia, and edited by Binh Tran-Nam & Michael Walpole, is available on its web site: John Hasseldine, Kevin Holland & Pernill van der Rijt, Companies and Taxes in the UK:
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WSJ: How Mitt Romney Can Win the Tax Debate
Wall Street Journal editorial: Romney’s Middle-Class Tax Sale: How the Republican Can Win the Debate He’s Now Losing by Default: In this peculiar election year, President Obama is pulling off the small miracle—no, make that the kind of thing that happens in Lourdes—of winning the tax debate. This should be impossible, and Mitt Romney has
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Postlewaite: Raising Revenue Through Misguided Classification Reform
Philip F. Postlewaite (Northwestern), Raising Revenue Through Misguided Classification Reform, 136 Tax Notes 1177 (Sept. 3, 2012): Spending cuts and tax increases are omnipresent topics in the national conversation. As the search for tax revenue intensifies, various proposals for modifying the code have surfaced. The Obama administration and others recently have suggested that large passthrough
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Isenbergh: Cliff Schmiff
Joseph Isenbergh (Chicago), Cliff Schmiff: Dread of the “fiscal cliff,” widely apparent in public discourse on tax and fiscal policy, rests largely on an illusion: that the contractionary effect of unwinding public debt can be substantially avoided if it is carried out more gradually. In fact, the possibility of fiscal drag inheres in all reduction
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Top 5 Tax Paper Downloads
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with two new papers debuting on the list at #4 and #5: 1. [1411 Downloads] Death and Taxes and Zombies, by Adam Chodorow (Arizona State) 2. [441 Downloads] Corporate Shams, by Joshua D. Blank (NYU) & Nancy C. Staudt (USC)
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Poll: Your Favorite Tax Blog
The Tax Lawyer's Blog is running an online poll on Your Favorite Tax Blog among ten listed tax blogs (including TaxProf Blog).
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Thanksgiving Eve Poll
For faculty and students: was your class cancelled today to get a jump on the Thanksgiving holiday? Yes No Free polls from Pollhost.com
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ABA Survey on Impact of Recession on Legal Profession
Take this two-minute survey on how you think the recession will affect the legal profession. Results will be published in the January issue of the ABA Journal.
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Opinion Polls & Market Research
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Have You Filed Your Tax Return Yet? 59% Say “Yes”
Here are the results of Tuesday’s poll question: Have You Filed Your Tax Return Yet. Out of 276 responses: 59% have already filed their federal tax returns Of those who have not yet filed, 68% plan to file by April 17; 32% plan to get (or have already gotten) an extension Of those who have
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Public Opinion on Taxes
The American Enterprise Institute has published a new a new AEI Public Opinion Study, Public Opinion on Taxes, by AEI senior fellow Karlyn Bowman. From the press release: Using available polling data, Bowman examines how attitudes toward paying taxes have changed over the past half century and what those attitudes are today. Among the highlights:
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Have You Filed Your Tax Return Yet?
Have You Filed Your Tax Return Yet? Yes — On Paper Yes — Electronically No — I Plan to File on Paper by April 17 No — I Plan to File Electronically by April 17 No — I’ve Already Gotten an Extension No — I Plan to Get an Extension by April 17 Free
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Results of Year-End Tax Planning Poll
Here are the results from Friday’s poll of the Top 10 Year-End Tax Planning Moves:
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TaxProf Poll: What Year-End Tax Planning Moves Did You Make?
What year-end tax moves did you make in December? Gift to charity Prepaid 2007 property tax Sold stock to generate capital loss Contributed to retirement plan Prepaid January mortgage payment Made medical/child care expenditures to drain FSA Purchased computer/other business equipment Made energy efficient home improvement Contributed to child’s college savings None Free polls