Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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The Tradition Of History At Harvard Law School
Note, The Tradition of History at Harvard Law School, 138 Harv. L. Rev. 775 (2025): There has been a noticeable trend at the Supreme Court in the last half-century toward using history to determine constitutional meaning. In New York State Rifle & Pistol Ass’n v. Bruen, Justice Thomas’s majority opinion announced a new methodology for Second…
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Today’s Law, Society, And Taxation Panels
Today’s Law, Society, and Taxation panels at the 2025 Law & Society Association Annual Meeting in Chicago: Global Taxation and Policy In an increasingly international world, countries must decide how to approach tax questions that cross international borders. To what extent should the tax system seek to encourage such transactions, or resist them? To what…
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Davis: Commodification, Precarity, And Identity—A Review Of Bridget Crawford’s Taxing Sugar Babies
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): Early in her article, Taxing Sugar Babies, Professor Crawford nudges the reader to bring any preconceived notions or biases to the forefront of her mind. She writes: In many ways, sugaring…
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Seattle Symposium: The Role Of Affirmative Action, Race, And Diversity In University Admissions
EPOCH 2023 Symposium, Going Forward: The Role of Affirmative Action, Race, and Diversity in University Admissions and the Broader Construction of Society, 47 Seattle U. L. Rev. 1003-1425 (2024): Steven W. Bender (Seattle), Foreword, 47 Seattle U. L. Rev. 1003 (2024) Margaret E. Montoya (New Mexico; Google Scholar), Memories of an Affirmative Action Activist, 47 Seattle U. L.…
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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 May 1, 2025) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads…
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Today’s Law, Society, And Taxation Panels
Today's Law, Society, and Taxation panels at the 2025 Law & Society Association Annual Meeting in Chicago: Local Governments and Tax Benefits As state governments think about imposing tax within their own borders they are faced with the additional challenges of balancing their state-level taxes with the U.S. federal tax. This same balance also arises…
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Clarke & Kopczuk: Measuring Income And Income Inequality
Conor Clarke (Washington University; Google Scholar) & Wojciech Kopczuk (Columbia; Google Scholar), Measuring Income and Income Inequality, 39 J. Econ. Persp. 103 (2025): Income inequality is important, but attempts to measure it arrive at strikingly different conclusions. Why? We use recent disputes over measuring United States income inequality to return to first principles about both…
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Symposium: Law School 101—An Exploration Of Legal Pedagogy
Symposium, Law School 101: An Exploration Of Legal Pedagogy, 102 U. Detroit Mercy L. Rev. 1-208 (2024) (Part 2): Mary Lu Bilek (Former Dean, UMass & CUNY), Claudia Angelos (NYU), Joan W. Howarth (UNLV; Google Scholar) & Deborah Jones Merritt (Ohio State; Google Scholar), Langdell's Subjects, 102 U. Det. Mercy L. Rev. 1 (2024) Courtney A. Griffin…
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Morrow: Tax On Tips
Rebecca Morrow (Wake Forest; Google Scholar), Tax on Tips, 44 Yale L. & Pol’y Rev. ___ (2026): Carol is 38 years old, a single parent to an 18-year-old child, and 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,…
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Columbia Journal Of Tax Law Publishes New Issue
The Columbia Journal of Tax Law has published a new issue (Vol. 16, No. 2 (Spring 2025)): Eric Baudry (Michigan), The Tax Redistribution Gap, 16 Colum. J. Tax L. 86 (2025) Jeffrey H. Kahn (Florida State) & Rebecca Roman (Gibson Dunn, Dallas), The Flip and Flop of Taxing Alimony, 16 Colum. J. Tax L. 131 (2025)
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Preparing Law Students For The Artificial Intelligence Era
Samantha A. Moppett (Suffolk), Preparing Students for the Artificial Intelligence Era: The Crucial Role of Critical Thinking Skills, 52 Mitchell Hamline L. Rev. __ (2025): As artificial intelligence transforms the legal profession, the role of critical thinking skills among legal professionals becomes increasingly vital. This Article argues that while AI will automate many routine legal…
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Into The Sunset: Divorcing Families Need Their Slice Of The TCJA Reversions
John C. McDonald (J.D. 2025, BYU), Note, Into the Sunset: Divorcing Families Need Their Slice of the TCJA Reversions, 50 BYU L. Rev. 531 (2024): On its path to sufficiently offsetting its major cut to the corporate income tax rate in 2017, Congress turned to a surprising source for funds: the alimony support payments of…
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Morse: Taxpayer Privacy Protections—Restrictions And Remedies For Releasing Return Information
Edward A. Morse (Creighton; Google Scholar), Taxpayer Privacy Protections: Restrictions and Remedies for Releasing Return Information, 12 Belmont L. Rev. ___ (2025): This article provides a comprehensive analysis of the legal framework governing taxpayer privacy in the United States, with a focus on Section 6103 of the Internal Revenue Code. Tracing the historical evolution of…
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Columbia Journal Of Tax Law Publishes New Issue
The Columbia Journal of Tax Law has published a new issue (Vol. 16, No. 1 (Winter 2024)): Sloan G. Speck (Colorado; Google Scholar), The Realization Rule as a Legal Standard, 16 Colum. J. Tax L. 1 (2024) (reviewed by David Elkins (Netanya, Google Scholar) here)
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Escajeda: Taylor Swift, Tortured Poets, And The Tax Code’s Frankenstein
Hilary G. Escajeda (Mississippi College; Google Scholar), Taylor Swift, Tortured Poets, and the Tax Code’s Frankenstein, 125 Colum. L. Rev. F. 75 (2025): Taylor Swift’s songs inspire generations of fans to sing and dance about love and to “shake . . . off” heartbreak. Swift’s hard-earned “reputation” for being a savvy music mogul inspires other…
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Religious Lawyering In A Polarized Society
Amelia J. Uelmen (Georgetown), Religious Lawyering in a Polarized Society, 102 U. Det. Mercy L. Rev. 99 (2024): I am deeply humbled to be included in the stellar lineup of speakers in this lecture series and delighted for the occasion to be in conversation with the University of Detroit-Mercy Law School community. Thank you for the…
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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 #2. The #1 paper is #281 among 12,001 tax papers in all-time downloads. [1,258 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google…
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews The Flip And Flop Of Taxing Alimony By Kahn & Roman
This week, Doron Narotzki (Akron; Google Scholar) reviews a new paper by Jeffrey H. Kahn (Florida State) & Rebecca Roman (Gibson Dunn, Dallas), The Flip and Flop of Taxing Alimony, 16 Colum. J. Tax L. 131 (2025). Kahn and Roman’s article, The Flip and Flop of Taxing Alimony, offers a rigorous and well-structured analysis of…
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Tax Prof Presentations At The Biennial Conference on International Economic Law Today At Michigan
Tax presentations at the Biennial Conference on International Economic Law hosted by the University of Michigan Law School and the American Society of International Law (program): Assaf Harpaz (Georgia; Google Scholar), Global Tax Wars in the Digital Era, 75 Am. U. L. Rev. ___ (2025) (reviewed by Mirit Eyal (Alabama; Google Scholar) here): The digital economy fundamentally disrupts…
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Columbia Journal Of Tax Law Publishes New Issue
The Columbia Journal of Tax Law has published a new issue (Vol. 15, No. 2 (Summer 2024)): Philip Hackney (Pittsburgh; Google Scholar), Keep Charitable Oversight in the IRS, 15 Colum. J. Tax L. 130 (2024)
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Narotzki: Tax Treaties In The Wind
Doron Narotzki (Akron; Google Scholar), Tax Treaties in the Wind, 13 Penn St. J.L. & Int’l Affs. 2 (2025): Since World War II, tax treaties have served as vital instruments for fostering cross-border investment and economic cooperation. However, the rise of economic nationalism and protectionism now threatens the stability of these agreements. This article examines…
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Tax Considerations For The Potential U.S. Annexation Of Greenland
Libin Zhang (Fried Frank, New York), Tax Considerations for the Potential U.S. Annexation of Greenland, 186 Tax Notes Fed. 1843 (Mar. 10, 2025): There have been many proposals over the last 150 years for the United States to acquire Greenland. However, the tax scholarship literature has neglected to focus on the tax consequences of such…
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Boyd: The Tax Struggle And Renewable Power
William Boyd (UCLA; Google Scholar), The Tax Struggle and Renewable Power, 79 Tax L. Rev. ___ (2026): This Article shows how the tools of public finance have been deployed over more than forty years to promote a privatized and financialized model of renewable energy ownership in the United States and what this means for the…
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Taxing Capital Gains At Death At A Rate Higher Than During Life
Steve Rosenthal (Tax Policy Center) & Robert McClelland (Tax Policy Center; Google Scholar), Taxing Capital Gains at Death at a Rate Higher Than During Life, 186 Tax Notes Fed. 2417 (Mar. 31, 2025): In this article, Rosenthal and McClelland examine various proposals to tax unrealized gains, concluding that the best approach is to tax gifts…
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Taking Integrity Risks Seriously In Legal Education
Miriam H. Baer (Brooklyn; Google Scholar), Taking Integrity Risks Seriously, 93 Fordham L. Rev. 1119 (2025): Several recent scandals in higher education have illuminated notable weaknesses in the academy’s scholarly self-monitoring function. Plagiarism, undisclosed conflicts of interest, and shocking allegations of data fraud have arisen in contexts suggesting real weaknesses in peer review and other…