Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Bloomberg: IRS Dispute Resolution Programs Still Expanding, Official Says
Bloomberg (Michael Rapoport), IRS Dispute Resolution Programs Still Expanding, Official Says The IRS appeals office’s programs for alternative ways to settle tax disputes continue to grow, the head of the office said Tuesday. Alternative dispute resolution programs, which help taxpayers resolve disputes without long, costly litigation, are “an area where we see the need to…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 78 (October 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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Kern: Optimal Avoidability in Cross-Border Minimum Taxation
Adam Kern (University of San Diego) recently published Optimal Avoidability in Cross-Border Minimum Taxation in the Journal of Public Economics: Many tax regimes collect revenue to the extent that other governments do not. This paper develops a theory of how such cross-border minimum taxes should be designed, focusing on choices that affect avoidance of the…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 77 (October 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 76 (October 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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Delmotte and Dold: The Case for Mutual-Advantage Redistribution
Charles Delmotte (Michigan State) and Malte Dold (Barnard) have posted “Poverty, State-Dependent Risk Preferences, and the Case for Mutual-Advantage Redistribution” to SSRN (and also forthcoming in Behavioural Public Policy). Here is the abstract: This article makes a twofold contribution. First, we address a gap in welfare economic discussions about poverty and redistribution. Existing accounts trace…
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Silver: The Tax Insurance Trap
Benjamin Silver (Bar Ilan University, Israel), The Tax Insurance Trap, 2026 Wis. L. Rev. 371 (reviewed by Sloan Speck here): Conventional wisdom holds that tax uncertainty is an unavoidable consequence of our tax law’s complexity. On this view, tax insurance—a financial product allowing taxpayers to shift tax risk to an insurer for a fee—is merely…
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Morrow: Tax on Tips
Rebecca Morrow (Wake Forest), Tax on Tips, 44 Yale L. & Pol’y Rev. 1 (2025): Carol, a 38-year-old single parent to an 18-year-old child, works full time as a restaurant server. Her employer pays her $2.13 per hour, which is legal according to federal law and the laws of Indiana, Kansas, Kentucky, Louisiana, Mississippi, North…
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Harvard: Call for Abstracts
Call for abstracts: “Disciplining AI.” Submissions due October 26, 2026, for an in-person symposium at Harvard Law School on April 2, 2027.
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 75 (October 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 74 (October 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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The Great American Property Tax Freak Out
David Schleicher (Yale), The Great American Property Tax Freak Out: There has been a lot of news over the last two years, so it is understandable that neither the mass media nor the legal academy has focused on what is happening with the steady mainstay of local government finance, the property tax. While attention was…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 73 (October 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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Pittsburgh Tax Review: Call for Papers
The Pittsburgh Tax Review is proud to announce a Call for Papers for our second issue in the 24th volume of the Journal. This issue will focus on state tax policy and economic inequality: In its second issue of its 24th volume, the Pittsburgh Tax Review will publish a series of contributions examining the recent…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 72 (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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Blank and Osofsky on Agency Explainers and Ai
Josh Blank (Irvine) and Leigh Osofsky (UNC) have posted “Agency Legal Explainers in the Age of AI,” 79 Administrative Law Review __ (forthcoming, 2027). Here is the abstract: One of the core tasks of federal agencies is to translate and disseminate complex statutes and regulations in ways that the public can easily access and understand.…
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NYU Tax Law Review Symposium: Sharing the Wealth
The Tax Law Review has published a new issue (Vol. 78, No. 1 (Fall 2024)):
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Scholastica and the Broken Law Review Submission Process
LawProfBlawg (Anonymous Professor, Top 100 Law School), Scholastica, Law Reviews, And Gatekeepers Of Academic Prestige: Once upon a time, professors had to use the U.S. Postal Service to submit articles, cover letters, and resumes to as many journals as they wished. This was a lengthy, inefficient, and costly process. Eventually a digital platform called Express-O came…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 71 (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 70 (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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Hemel: Ordinary Loss Harvesting — A Tax Shelter of Treasury’s Own Making
Daniel J. Hemel (NYU), Ordinary Loss Harvesting: A Tax Shelter of Treasury’s Own Making, 192 Tax Notes Fed. 2191 (Sept. 21, 2026): Tax loss harvesting typically allows investors to generate capital losses that they can use to offset capital gains and up to $3,000 per year in ordinary income. A new type of tax-aware strategy…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 69 (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 68 (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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Like-Kind Exchanges on Mars and Beyond
Libin Zhang (Fried Frank, New York), Like-Kind Exchanges on Mars and Beyond, 192 Tax Notes Fed. 253 (July 13, 2026): On June 12, 2026, Space Exploration Technologies Corp. (SpaceX) went public in the largest IPO in history. While SpaceX’s artificial intelligence technologies account for $26.5 trillion (93%) of its $28.5 trillion total addressable market, the…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 66 (September 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron: