Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Assessing Experiential Education In Law Schools: Toward A Modern Diploma Privilege
Catherine Martin Christopher (Texas Tech), Assessing Experiential Education in Law Schools: Toward a Modern Diploma Privilege, 93 Miss. L J. 1137 (2024): Experiential education is an essential part of legal education because it moves law students from theoretical to practical understanding of the law and its implications. Legal education experts recommend significant experiential education in order…
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The New Glass Ceiling
Andrea Kupfer Schneider (Cardozo), Abigail R. Bogli (Quarles & Brady, Milwaukee) & Hannah L. Chin (School District of Whitefish Bay), The New Glass Ceiling, 2024 Wis. L. Rev. 1687: Until the last decade, gender inequality in the legal profession was self-evident. Law school classrooms and law firm offices were overwhelmingly filled with men. In recent…
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Northwestern Hosts ABA Tax Section State & Local Tax Symposium Today: New Paradigms, Old Laws
Northwestern hosts a State and Local Tax Symposium on New Paradigms, Old Laws (registration): Sponsored by The Tax Lawyer and the Northwestern Pritzker School of Law Tax Program Lead authors will each participate in a 40-minute panel discussion concerning the subject of the author’s article for publication in The Tax Lawyer. Each author will be joined by…
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Associational Rights Versus Nonprofit Transparency: Information Reporting In The Internet Age
Roger Colinvaux (Catholic University), Associational Rights Versus Nonprofit Transparency: Information Reporting in the Internet Age, 2025 U. Ill. L. Rev. ___: For decades, the nation’s charitable and nonprofit organizations have been required to file an information return, known as the Form 990, with the Internal Revenue Service. Congress mandates that the return be made publicly…
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Passive Income Withholding: $200 Billion In Revenue Without Raising Taxes
Jay A. Soled (Rutgers; Google Scholar) & James Alm (Tulane; Google Scholar), Passive Income Withholding: $200 Billion in Revenue Without Raising Taxes, 187 Tax Notes Fed. 1163 (May 19, 2025): In this article, Soled and Alm propose a reform under which estimated taxes on investment income would, by default, be automatically withheld by the institution…
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Wallace Presents The Populist Income Tax Today At Oxford
Clint Wallace (South Carolina; Google Scholar) presents The Populist Income Tax at Oxford today as part of its Centre for Business Taxation Seminars: The populist income tax refers to the short-lived U.S. law that was enacted in 1894 at the behest of members of Congress who identified as populists. The tax was motivated by two…
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The Impact Of Post-Tenure Review On Faculty Productivity And Retention
Simon Quach (USC; Google Scholar) & Zhengyi Yu (USC; Google Scholar), Fight or Flight: The Impact of Post-Tenure Evaluations on Faculty Productivity and Selection: This paper examines the labor market effects of Florida's 2022 post-tenure review policy, which weakened tenure protections at public universities. Using a difference-in-differences approach, we compare faculty outcomes in Florida to…
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Zhang: Fiscal Citizenship And Taxpayer Privacy
Alex Zhang (Emory; Google Scholar), Fiscal Citizenship and Taxpayer Privacy, 125 Colum. L. Rev. 235 (2025) (reviewed by Charlotte Crane (Northwestern; Google Scholar) here): Should individual tax data be public or confidential? Within the United States, secrecy has been the rule since the Tax Reform Act of 1976. But at three critical junctures—the Civil War, the…
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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, with a new #1 paper. [836 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale) [637 Downloads] IRS Officials' Stock Holdings and Corporate Tax…
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USC Call For Papers: 2026 Poverty Law Conference (Scholarship, Pedagogy, And Community In A Time Of Attacks On The Vulnerable)
Call For Papers: This year's conference will take place in Los Angeles on February 20–21, 2026, with a welcome reception on the evening of Thursday, February 19. This national event brings together scholars, educators, and advocates whose work focuses on poverty, inequality, and access to justice. Like previous gatherings, the event will feature paper presentations,…
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Shaviro: Now Is Now, And Then Is Then—A Memoir
Daniel Shaviro (NYU; Google Scholar), Now Is Now, and Then Is Then: A Memoir: “Who am I really? And what should I name my pet iguana?” Few people – and certainly not Daniel Shaviro when he was young – can answer such questions very well. But, as Shaviro shows in this lively, witty, and candid…
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Response Pieces To Bridget Crawford’s Taxing Sugar Babies
Response Pieces To Taxing Sugar Babies By Bridget J. Crawford, 109 Minn. L. Rev. Headnotes 59-79 (2025): Tessa Davis (South Carolina), Commodification, Precarity, and Identity: A Review of Professor Bridget Crawford’s Taxing Sugar Babies, 109 Minn. L. Rev. Headnotes 59 (2025) Victoria J. Haneman (Creighton, moving to Georgia; Google Scholar), The Liminality Of Transactional Relationships,…
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Columbia Tax Policy Conference (Day 2)
Columbia hosts day 2 of its tax policy conference today (program): David Kamin (NYU), Distribution Reimagined Discussant: Natasha Sarin (Yale; Google Scholar) 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…
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UC Law SF Hosts Tax Conference Today (Day 2)
UC Law SF hosts day 2 of the joint Association of Mid-Career Tax Scholars (AMT) and Experienced in Tax Conference (EITC) today: Session 5 (9:15 AM): Philip Hackney (Pittsburgh; Google Scholar), Between Taste and Judgment: (Un)democratic Tax Arts Policy Discussant: Elaine Waterhouse Wilson (West Virginia; Google Scholar) David Gamage (Missouri-Columbia; Google Scholar), The New Tax…
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What Went Wrong In The Apple State Aid Case: Part 1 – The Case
Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar), What Went Wrong in the Apple State Aid Case: Part 1 – The Case , 44 Va. Tax Rev. 351 (2025): This article—Part 1 in a series of two—offers a detailed and accessible reconstruction of the Apple state aid case, widely regarded…
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Columbia Tax Policy Conference (Day 1)
Columbia hosts day 1 of its tax policy conference today (program): Terry Moon (University of British Columbia; Google Scholar), Manufacturing Investment and Employee Earnings: Evidence from Accelerated Depreciation (with Yige Duan (Shanghai Jiao Tong University; Google Scholar)) Discussant: Nirupama Rao (Michigan; Google Scholar) This paper assesses the effects of a tax policy designed to induce manufacturing…
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UC Law SF Hosts Tax Conference Today (Day 1)
UC Law SF hosts day 1 of the joint Association of Mid-Career Tax Scholars (AMT) and Experienced in Tax Conference (EITC) today: AMT Session 1 (9:00 AM): Ari Glogower (Northwestern; Google Scholar), Duties, Imposts, and Excises Discussant: Shayak Sarkar (UC-Davis; Google Scholar) Susan Morse (Texas; Google Scholar), A Tax Perspective on Executive Tariff Powers Discussant:…
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McCaffery: The Property-Tax Bundle Of Rights
Edward J. McCaffery (USC; Google Scholar), The Property-Tax Bundle of Rights, 2025 Mich. St. L. Rev. __ (reviewed by David Elkins (Netanya) here): This Article introduces the concept of a property-tax bundle of rights. There i s no property without tax; tax inevitably affects property rights. America has settled into an absolute conception of the property-tax bundle,…
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AI Gets Its First Law School A+s (And An A In Tax)
Update: Reuters, Artificial Intelligence Is Now an A+ Law Student, Study Finds Andrew Blair-Stanek (Maryland; Google Scholar), Donald G. Gifford (Maryland), Mark Graber (Maryland; Google Scholar), Guha Krishnamurthi (Maryland; Google Scholar), Jeff Sovern (Maryland; Google Scholar), Donald B. Tobin (Maryland; Google Scholar) & Michael P. Van Alstine (Maryland), AI Gets Its First Law School A+s:…
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Harvard, Yale, And Others May Have Another Litigation Opportunity
Victor Thuronyi (IMF), Harvard, Yale, and Others May Have Another Litigation Opportunity, 187 Tax Notes Fed. 1241 (May 19, 2025): In this article, Thuronyi examines the constitutionality of a proposed exception to the excise tax on university endowments and the difficulties in determining whether an institution is truly “religious.” … Consider … the exception to…
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Zhang: The Forgotten Attribution Power
Alex Zhang (Emory; Google Scholar), The Forgotten Attribution Power, 135 Yale L.J. __ (2026): Economic inequality stands at record levels, and constitutional law haunts egalitarian reform. In 2024, the Supreme Court decided the latest contest: Moore v. United States rebuffed an attempt to sharply limit the federal taxing power, as a razor-thin majority upheld Congress’s…
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What Are The Real Tax Risks For Harvard?
Harvey P. Dale (NYU), Daniel J. Hemel (NYU; Google Scholar) & Jill S. Manny (NYU), What Are the Real Tax Risks for Harvard?, 187 Tax Notes Fed. 1447 (May 26, 2025): Although we focus here on Harvard — the principal target of Trump’s revocation threats so far — our analysis has implications for other nonprofit…
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NYU Hosts A Virtual Discussion Today On Understanding Risks To Taxpayer Privacy
The NYU Tax Law Center hosts a virtual discussion on Understanding Risks to Taxpayer Privacy today (registration): Please join the Tax Law Center for a virtual discussion of the legal, privacy, and cybersecurity risks of unprecedented efforts to access, use, and share taxpayer data across government for purposes far beyond tax administration. Agenda: Fireside Chat:…
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Elmendorf, Hubbard & Liscow: Policies To Reduce Federal Budget Deficits By Increasing Economic Growth
Douglas W. Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary D. Liscow (Yale; Google Scholar), Policies to Reduce Federal Budget Deficits by Increasing Economic Growth: Could policy changes boost economic growth enough and at a low enough cost to meaningfully reduce federal budget deficits? We assess seven areas of economic policy: immigration of high-skilled workers, housing…