Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Kamin: Distribution Reimagined — Determining A Policy’s Ultimate Financing
David Kamin (NYU), Distribution Reimagined: Determining a Policy's Ultimate Financing, 63 Harv. J. on Legis. ___ (2026): Policymakers are considering enacting either a new spending program or a tax cut. Who pays for the policy? The answer to that question is central to understanding the consequences. Yet, it is a question which, for the most…
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Tax Expenditures And Horizontal Equity: A Present-Day Reassessment
Nir Fishbien (Google Scholar), Tax Expenditures and Horizontal Equity: A Present-Day Reassessment, 28 Chap. L. Rev. 43 (2025): Tax expenditures are “revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a…
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Brown Reviews Newton’s Closing The Opportunity Gap
Dorothy Brown (Georgetown; Google Scholar), Opportunity Zones: A Better Path Forward (JOTWELL) (reviewing Deanna S. Newton (Pepperdine), Closing the Opportunity Gap, 102 N.C. L. Rev. 1159 (2024)): Professor Deanna S. Newton’s article, Closing the Opportunity Gap, is an example of the best of legal scholarship, one which provides a thorough critique of a well-known problem,…
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Symposium: International Tax Law And Policy
Symposium, International Tax Law and Policy, 58 Akron L. Rev. 1-148 (2025): Andrew Duxbury (James Madison; Google Scholar), Jonathan D. Grossberg (Thomson Reuters; Google Scholar) & Genevieve Tokic (Northwestern), Reforming the Foreign Tax Credit, Subpart F, and GILTI in Light of Pillar Two, 58 Akron L. Rev. 1 (2025) Yariv Brauner (Florida; Google Scholar), The…
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The Death And New Life Of Law And Religion
Marc O. DeGirolami (Catholic University; Google Scholar), The Death and New Life of Law and Religion, 13 Oxford J.L. & Relig. 16 (2024): The year 2023 was an end and a beginning. It saw the passing or retirement of many giants in the field of law and religion—scholars who brought their formidable erudition and insight to…
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The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #509 among 12,094 tax papers in all-time downloads. [905 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf…
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Hospitals And Local Taxation: The Troubled Tale Of Property Tax
Matthew S. Johnson (J.D. 2023, BYU), Note, Hospitals and Local Taxation: The Troubled Tale of Property Tax, 37 BYU J. Pub. L. 415 (2023): The taxation of hospitals is plagued with subjectivity, which especially burdens nonprofit hospitals. Inconsistencies across localities further exacerbate the uncertainty encountered by nonprofit hospitals seeking local tax exemptions. While federal and state…
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Taxing Electronic Agency By Elkins & Eyal
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by David Elkins (Netanya) & Mirit Eyal (Alabama; Google Scholar), Taxing Electronic Agency. A defining feature of large language models and other advanced artificial intelligence (AI) systems is their opacity. Humans establish an AI’s basic framework, but enormous quantities of data drive iterative processes…
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Harvard Law Review Rejects 85% Of Submissions Using Race-Conscious Rubric, Including Article By Asian-American Tax Scholar
Following up on my previous posts (link below): Washington Free Beacon (Aaron Sibarium), Exclusive: Harvard Law Review Axes 85 Percent of Submissions Using Race-Conscious Rubric, Documents Show: When the Washington Free Beacon published documents showing how the Harvard Law Review selects articles based on race, the law review insisted those documents had been taken out of context. The journal…
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The State Of The Federal Income Tax System: Poor
Michael L. Schler (Cravath, New York), The State of the Federal Income Tax System: Poor, 187 Tax Notes Fed. 1643 (June 2, 2025): In this report, Schler offers a pessimistic view of the state of the federal income tax system, arising from a confluence of factors related to the courts, Congress, and the executive branch.…
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Newton: Inclusive Prosperity
Deanna Newton (Pepperdine), Inclusive Prosperity, 12 Texas A&M L. Rev. 1185 (2025): Gentrification affects almost every American city to varying degrees, involving different parties with different interests. While positive changes are associated with gentrification, low-income individuals are often displaced from their communities due to increased rent costs and property values. Throughout our nation’s history, the…
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Improving The Signal Quality Of Grades
Adam Chilton (Chicago; Google Scholar), Peter A. Joy (Washington University; Google Scholar), Kyle Rozema (Northwestern; Google Scholar) & James Thomas (Federal Trade Commission; Google Scholar), Improving the Signal Quality of Grades, 40 J. L. Econ. & Org. 820 (2024): We investigate how improving the signal quality of grades could enhance the matching of students to…
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Zelenak: Congress Should Not Make It More Profitable To Donate Than To Sell
Lawrence A. Zelenak (Duke; Google Scholar), Congress: Don’t Make It More Profitable to Donate Than to Sell, 187 Tax Notes Fed. 1443 (May 26, 2025): Zelenak explains how the proposed 100 percent credit for donations to certain organizations would, as drafted, allow donors of appreciated securities to realize a greater after-tax profit than if they…
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The Corporate AMT Raises Little Revenue. Rescore And Repeal It.
Mason Ethington (BYU), Jeffrey L. Hoopes (North Carolina; Google Scholar) & Jacob Thornock (BYU), The Corporate AMT Raises Little Revenue. Rescore and Repeal It., 187 Tax Notes Fed. 1431 (May 26, 2025): In this article, the authors analyze the most recent SEC disclosures from public companies about the corporate alternative minimum tax, finding that few…
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Sheffrin: Taxpayer Realization And Economic Welfare
Steven M. Sheffrin (Tulane; Google Scholar), Taxpayer Realization and Economic Welfare: Should we tax unrealized capital gains? This paper provides a new perspective on this controversial issue by evaluating the realization requirement as applied in modern taxation in terms of conventional measures of economic welfare. Drawing on recent academic research which measures economic welfare when…
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How Do Continuing Education Requirements Affect A Workforce? Evidence From The Legal Profession
Update: ABA Journal, Do CLE Requirements Affect Bar Size? New Working Paper Explores Kyle Rozema (Northwestern; Google Scholar), How Do Continuing Education Requirements Affect a Workforce? Evidence from the Legal Profession: I study how requiring lawyers to complete continuing education impacts the American legal profession. I find that continuing education requirements decrease the number of…
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Avi-Yonah & Narotzki: Deglobalization, Tax Competition, And The Potential Revival Of The Welfare State
Reuven S. Avi-Yonah (Michigan; Google Scholar) & Doron Narotzki (Akron; Google Scholar), Deglobalization, Tax Competition, And the Potential Revival Of the Welfare State, 187 Tax Notes Fed. 1041 (May 12, 2025): Deglobalization comes at a cost, but at this point it appears to be a sustained trend. Even if this trajectory changes in the future,…
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Harvard Has Options If It Loses Tax-Exempt Status
Ellen P. Aprill (Loyola-L.A.; Google Scholar), Brian Galle (Georgetown, moving to UC-Berkeley; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar), Harvard Does Have Options if It Loses Tax-Exempt Status, 187 Tax Notes Fed. 1519 (May 26, 2025): As scholars of nonprofit, tax-exempt organizations, we wish to take issue…
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Driving Corporate Environmental Responsibility With Tax Incentives And Carbon Taxation
Riya Dhall (J.D. 2025, Brooklyn), Note, Driving Corporate Environmental Responsibility with Tax Incentives and Carbon Taxation, 33 J.L. & Pol'y 131 (2024): In response to the worsening global climate crisis, this Note examines the potential role of tax policy in encouraging corporate environmental responsibility. Focusing on tax incentives and a proposed federal carbon tax, this…
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State Tax Discrimination And Internal Consistency
Michael T. Fatale (General Counsel, Massachusetts Department of Revenue; Adjunct Professor, Boston College and Boston University), State Tax Discrimination and Internal Consistency, 29 Fla. Tax Rev. ___ (2025): The contours of the U.S. Supreme Court’s dormant Commerce Clause doctrine of internal consistency, which asks whether a state tax intrinsically overreaches in imposing a burden upon…
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SSRN Tax Professor Rankings
SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database. Here is the new list (through June 1, 2025) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads…
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The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #529 among 12,053 tax papers in all-time downloads. [885 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale) [646 Downloads] …
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20th Annual Junior Tax Scholars Workshop Concludes Today At Colorado
Friday, June 13 Conor Clarke (Washington University; Google Scholar), Duties, Imposts, and ExcisesDiscussant: Hillel Nadler (Wayne State; Google Scholar) Hilary Escajeda (Mississippi College; Google Scholar), Jurassic JurisprudenceDiscussant: Luís Calderón Gómez (Cardozo; Google Scholar) Luís Calderón Gómez (Cardozo; Google Scholar), Envy: A ReappraisalDiscussant: Luke Maher (Seattle) Assaf Harpaz (Georgia; Google Scholar), Artificial Intelligence and Taxpayer EntityDiscussant:…
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UCLA Hosts A Business And Tax Roundtable For Upcoming Professors (BATR-UP)
UCLA hosts Business and Tax Roundtable for Upcoming Professors: The Lowell Milken Institute for Business Law and Policy at UCLA School of Law is pleased to announce its first annual Business and Tax Roundtable for Upcoming Professors (“BATR-UP”). This in-person Roundtable will take place at UCLA from Friday evening June 13th through Sunday June 15th. The…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Zhang’s The Forgotten Attribution Power
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Alex Zhang (Emory; Google Scholar), The Forgotten Attribution Power, 135 Yale L.J. ___ (2026). In deciding Moore v. United States, Justice Kavanaugh discussed that what was really at issue in the case was not anything regarding unrealized income, but rather a question of attribution.…