Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 64 (September 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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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 63 (September 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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How Often Are Articles in T14 Law Reviews Written In Part By AI?
Julian Nyarko (Stanford), How Often Are Articles in Top Law Reviews Written In Part By AI?: Over the last few weeks, there has been some interesting discussion around the use of AI in the writing of law review articles, with views among legal scholars varying quite widely. To me, the question of whether AI use…
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Tax Advice and AI
Jay A. Soled (Rutgers) & Linda Galler (Hofstra), Tax Advice and AI, 100 Tul. L. Rev. 909 (2026): In the past, taxpayers’ choices in seeking guidance on tax return positions were limited to obtaining costly advice from trained tax professionals or conducting their own research in hopes of finding accurate answers. Either path might or…
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Perkins Presents “Venmo and the Persistence of Invisible Income” at Pepperdine
Rachelle Holmes Perkins (George Washington) presents Venmo and the Persistence of Invisible Income at Pepperdine as part of its Tax Policy Workshop Series, hosted by Deanna Newton: Digital payment platforms have made it easier than ever to track economic activity. However, despite the decades-long migration from cash to digital payments, the taxation of “invisible” income, particularly tip…
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Request for Papers and Presentations: Christian Legal Thought from the Margins
Request for Papers and Presentations: Christian Legal Thought from the Margins on January 21-22, 2027, at Emory University School of Law: Emory University’s Center for the Study of Law and Religion and Pepperdine Caruso School of Law’s Nootbaar Institute on Law, Religion, and Ethics are pleased to invite legal scholars to participate in the second “Christian Legal…
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New Issue of The Tax Lawyer
The Tax Lawyer has published a new issue (Volume 79, Issue 3). Here are the new articles:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 62 (September 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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Living Constitutionalism, Originalism, and the 16th Amendment
Donald B. Tobin (Maryland) & Alex Tobin (Lippman & Ouellette, New Haven), Living Constitutionalism, Originalism, and the Sixteenth Amendment, 77 Ala. L. Rev. 511 (2026): The Supreme Court’s embrace of living constitutionalism in tax jurisprudence may allow it to avoid building the tax base on constitutional quicksand. In Moore v. United States, the Court eschewed…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 61 (August 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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McGinnis: AI and the Public Purpose of Legal Scholarship
John O. McGinnis (Northwestern Law), “The Scholar’s Telescope: AI and the Public Purpose of Legal Scholarship” The abstract: The controversy over artificial intelligence in legal scholarship exposes a deeper disagreement about what legal scholarship is for. This Essay argues that scholarship’s governing public purpose is to improve warranted public understanding of law and the reasons…
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Loper Bright Flip Flops on Chevron Deference: A Tax Lawyer’s Perspective
John A. Townsend (Houston), Loper Bright Flip Flops on Chevron Deference: A Tax Lawyer’s Perspective, 79 Tax Law. 323 (2026): This Article examines Chevron deference and the Supreme Court’s rejection of it in Loper Bright. The Article develops three central themes. First, Chevron deference required deference to the agency interpretation only when statutory ambiguity left…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 60 (August 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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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 59 (August 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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Calderón Gómez: Is Tax “Law”?
Luís C. Calderón Gómez (Cardozo), Is Tax “Law”?, 94 Fordham L. Rev. 1781 (2026): Although taxation remains a hotly contested issue in debates by both politicians and political theorists—over the optimal size of government, distributive (and sometimes corrective) justice, or even the legitimacy of current private property arrangements—taxation has been largely ignored by legal theorists,…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 58 (August 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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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 57 (August 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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Pepperdine Tax Policy Workshop Series (Fall 2026)
Here is Deanna Newton‘s lineup for the Fall 2026 Pepperdine Tax Policy Workshop Series: If you would like to attend any of the workshops (and join our post-workshop lunch), please contact Deanna Newton. Prior Pepperdine Tax Policy Workshops:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 56 (August 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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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 55 (August 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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Zhang: The Other Taxation — Tribes, Territories, and Fiscal Autonomy
Alex Zhang (Emory), The Other Taxation: Tribes, Territories, and Fiscal Autonomy, 126 Colum. L. Rev. 397 (2026) (reviewed by Jon Endean (Brooklyn) here): Native Americans pay taxes. Territories, by contrast, tax in place of the federal government. Both live with the legacy of American imperialism. Both seek the elusive fiscal self-governance and autonomy promised by…
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Scuderi: Sovereignty, Outer Space, And Taxation
Erika Isabella Scuderi (Suffolk), Sovereignty, Outer Space, And Taxation, 104 Neb. L. Rev. 421 (2026) (reviewed by Blaine Saito (Ohio State) here): This Article offers a comprehensive framework for States’ taxing powers in outer space. Beginning with an analysis of the legal status of airspace and outer space, the study addresses the taxation of commercial space…
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Chu: Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37
Ming-hsi Chu (PH.D., Northwestern; J.D. Candidate University of Chicago School), Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37: This article explores how Chinese international lawyers used international law to assert fiscal sovereignty through income tax reform from 1935 to 1937. Despite Western imperialism preventing China from taxing foreign nationals,…
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Cauble: Non-Experts’ Impressions of Informal Tax Guidance
Emily Cauble (Wisconsin), Non-Experts’ Impressions of Informal Tax Guidance, 76 Syracuse L. Rev. 1 (2026) I conducted a survey of 2,191 U.S. adults designed to gain insight into the impact that statements in informal IRS guidance have on non-expert taxpayers. The survey also examines whether respondents form different impressions when they receive guidance delivered by an automated…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 54 (July 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron: