Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Cauble: Phantom Tax Loopholes
Emily Cauble (Wisconsin), Phantom Tax Loopholes, 27 Fla. Tax Rev. 519 (2024): This Article reports the results of a new survey of 726 U.S. adults designed to gauge people’s intuitions about tax law. Survey respondents consider several scenarios. In each scenario, the survey describes two ways that parties to a transaction can achieve their non-tax objectives.
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Taxing Consumption and Work: The Cost to Black Households
On April 9, 2026, the Joint Center for Political and Economic Studies hosted the webinar, Taxing Consumption and Work: The Cost to Black Households:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 32 (April 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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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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Newton: Tenure Mismatch Theory —Rethinking Federal Housing Subsidies Through Property Law
Deanna Newton (Pepperdine), Tenure Mismatch Theory: Rethinking Federal Housing Subsidies Through Property Law, 80 Tax L. Rev. ___ (2026): Researchers estimate that the United States has “3.8 million fewer homes” than are needed; yet, existing housing subsidies often fail to produce long-term affordable housing. This Article makes two novel contributions to the literature by positioning
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Eyal & Soled: Tax Bias in AI Gambling
Mirit Eyal (Alabama) & Jay A. Soled (Rutgers), Smart Bets, Unequal Odds: A Case Study of Tax Bias in AI Gambling: In the age of mobile wagering apps and algorithmic predictions, gambling has become ubiquitous, frictionless, and increasingly driven by artificial intelligence. This shift has been further accelerated by the emergence of AI-governed event-contract platforms
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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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Eyal & Soled: Eliminate the Gambling Loss Tax Deduction
Mirit Eyal (Alabama) & Jay A. Soled Rutgers, Eliminate the Gambling Loss Tax Deduction, 190 Tax Notes Fed. 2029 (Mar. 23, 2026): To some, gambling is an exciting and joyful activity — an opportunity to beat the odds and prove one’s savviness or luck. To others, gambling is nothing less than a pure vice that,
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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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Oei Presents “The Origination Clause and the President’s Tariffs” Today at Boston University
Shu-Yi Oei (Duke, SSRN) presents The Origination Clause and the President’s Tariffs today at Boston University as part of its BU Law Tax Policy Forum.
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Hayashi Presents “Inequality among whom?: Tax Federalism and the Choice of Distributional Units” Today at San Diego
Andrew Hayashi (Virginia, SSRN), presents Inequality among whom?: Tax Federalism and the Choice of Distributional Units at San Diego today as part of its Tax Law Speaker Series. Monday, March 30, 2026 | noon – 1:00 p.m. PSTWarren Hall 2A, University of San Diegostudents welcome / lunch provided / registration not required
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OnlyFans, More Than Taxpayers: Toward a Compliance Aesthetic in the Gig Economy
Bridget J. Crawford (Pace), OnlyFans, More Than Taxpayers: Toward a Compliance Aesthetic in the Gig Economy: This Article examines how creators on the subscription-based platform OnlyFans understand and navigate their federal tax obligations, with particular attention to peer-to-peer advice shared in publicly accessible online forums. As independent contractors, OnlyFans creators must track income, manage expenses, and
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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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Call for Papers: Intertax Special Issue on Tariffs and Trade Measures
Intertax is pleased to invite authors to contribute to a special issue focused on tariffs and related trade measures:
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Virginia Tax Review Publishes New Issue
The Virginia Tax Review has published Vol. 45, No. 1 (Summer 2025):
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Geographic Inequality and the SALT Deduction
Matthew S. Johnson (Cravath, New York) & Gladriel Shobe (BYU), Geographic Inequality and the SALT Deduction, 2026 U. Ill. L. Rev. 107: The state and local tax (“SALT”) deduction remains one of the most hotly contested issues in federal tax policy. Much of the SALT debate has been driven by politics rather than empirical analysis,
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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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Pittsburgh Tax Review Call for Papers
Pittsburgh Tax Review Call for Papers: AI and Teaching Taxation Fall 2026 Special Issue In its first issue of its 24th volume, the Pittsburgh Tax Review will publish a series of contributions examining the role of artificial intelligence (AI) in the teaching of taxation. This issue aims to explore and evaluate how AI systems are