Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Law School Dean Tenure Shrinks to 2.8 Years Due to Financial Constraints and Strained Relationships With University Administration
ABA Journal, Financial Pressures Lead Law Deans to Leave Their Posts, New Study Finds: The average tenure for law school deans has shrunk from 10.3 years in the 1950s to 2.8 years since 2020—and financial pressures are largely to blame, according to a study published Wednesday by the Association of American Law Schools. … While 65.9% of…
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Libby: Theories of University Endowment Taxation
Lauren Libby (Ph.D. Candidate, Yale), Theories of University Endowment Taxation, 103 Wash. U. L. Rev. 991 (2026) (reviewed by Mirit Eyal (Alabama) here) University endowment taxation is now one of the most significant issues in U.S. federal tax policy, and it only promises to grow in prominence over the next four years. Yet while growing…
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Choi & Connell: AI Deceleration (or Acceleration) by Taxation
Jonathan H. Choi (Washington University) & Paul Connell (Wisconsin), AI Deceleration (or Acceleration) by Taxation: Even the chief executives of America’s leading AI companies cannot agree on whether their products will substitute for or complement human labor. Yet most policy proposals, from data center bans to bonus depreciation for AI hardware, commit policymakers ex ante to just…
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Fagan: The Coming Law Review Shortage
Frank Fagan (South Texas), The Coming Law Review Shortage, 2025 U. Ill. L. Rev. Online 187: Today, law reviews sit near equilibrium: roughly 5,000 annual submissions for about 5,600 placements. Tomorrow, large language models are likely to drive output toward 8,000. The result is a systemic shortage of publication placements. Peer review will not emerge;…
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Pittsburgh Tax Review Symposium: AI in Tax Practice and Law School Education
The Pittsburgh Tax Review has published Symposium, AI in Tax Practice and Law School Education, 23 Pitt, Tax Rev. 283- 353 (2026) : Sarah B. Lawsky (Illinois), Direct File as Formalization, 23 Pitt. Tax Rev. 283 (2026) (reviewed by Jeff Gordon (Vanderbilt) here): Direct File was a program created by the United States government that…
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Bellin: The High Cost of Law School Casebooks
Jeffrey Bellin (Vanderbilt), The High Cost of Law School Casebooks, 34 Wm. & Mary Bill Rts. J. 503 (2025): Commentators have forecasted the demise of high-priced commercial casebooks for two decades. Yet little has changed. This Symposium Essay explores the headwinds facing free and low-cost books in the law school casebook market. It suggests that…
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Saito: Granting Tax
Blaine G. Saito (Ohio State), Granting Tax, 63 Hous. L. Rev. 629 (2026): The U.S. federal tax system is failing to promote the values of democracy and egalitarianism. Powerful interests like the wealthy and multinational entities have bent the tax system to their whim. Meanwhile, disadvantaged groups and the working class have little voice or…
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Narotzki & Shanan: Catching Pokémon, Not Tax Bills
Doron Narotzki (Akron) & Tamir Shanan (Haim Striks Faculty of Law, College of Management, Israel), Catching Pokémon, Not Tax Bills, 104 Tex. L. Rev. 795 (2026): What if the Pokémon you caught were not just a nostalgic escape but part of a billion-dollar enterprise hiding in plain sight? Beneath the surface of Niantic’s groundbreaking augmented…
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Singh: Weaponization of Taxation (Sovereign Tax Immunity as a National Security Tool)
Vinita Singh (Iowa), Weaponization of Taxation: Sovereign Tax Immunity as a National Security Tool, 51 BYU L. Rev. 491 (2026): Amidst calls to reconceptualize taxation as a national security tool, legislators are reexamining how the United States taxes foreign governments. Federal income taxation of foreign governments—what this Article terms “the law of immunity from taxation”…
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Harpaz Presents “The New Tax Sovereignty” at The Junior International Law Scholars Association Summer Workshop
Assaf Harpaz (Georgia) will presented his article “The New Tax Sovereignty” at the Junior International Law Scholars Association summer workshop, as part of the international economic law group, on July 8, 2026. Here’s the abstract of the paper: Tax sovereignty is traditionally understood to encompass a government’s right to design and enforce its tax laws…
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Brauner: A Purpose-based Reform of Income Sourcing Rules
Yariv Brauner (Florida), Income and Territory: A Purpose-based Reform of Income Sourcing Rules, 74 Can. Tax J. ___ (2026): Since the inception of the international tax regime in the twentieth century, states have been taxing income based on both the residence of taxpayers and the source of their income. Twenty-first-century developments have rendered this arrangement…
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Justice Scalia’s Message To Law School Faculty
Josh Blackman (South Texas), Justice Scalia’s Message To Law School Faculty: I became a law professor in the fall of 2012. In January 2013, I attended the Federalist Society faculty conference in New Orleans. Justice Scalia was gracious enough to speak at the evening reception. His remarks stuck with me, and affect much of what I do.…
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Virginia Tax Review Publishes New Issue
The Virginia Tax Review has published Vol. 45, No. 2 (Fall 2025): Kristin E. Hickman (Minnesota) & Bridget C.E. Dooling (Ohio State), Delay, Politics, and Expertise in OIRA Tax Review, 45 Va. Tax Rev. 125 (2025): The opening months of the second Trump administration have featured a wide range of changes to federal policy accomplished through presidential …
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 52 (June 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 51 (June 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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Bankman et al: Home Production and the Income Tax
Joseph Bankman (Stanford), Jacob Goldin (Chicago), Adam Kern (San Diego), and Ana Vasilj (Chicago) have posted “Buy or D.I.Y.: Home Production and the Income Tax” on SSRN (and forthcoming in the Columbia Law Review). Here is the abstract: The income tax aspires to be comprehensive-a tax on “all income, from whatever source derived.” Yet every…
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Florida Tax Review Publishes New Issue
The Florida Tax Review has published Vol. 29, No. 1 (Fall 2025):
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Book of the Week
What better way to commemorate the 250th anniversary of the Declaration of Independence than to gather 50 Harvard Law School Faculty members to write 1000 word essays reflecting on the nation’s past, and its future. Congrats to Harvard Professors Sasha Natapoff and Guy-Uriel E. Charles for assembling America Unfinished, which is due July 7 from…
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Deans Reflect on our Future
The University of Toledo Law Review has an esteemed tradition of collecting essays by law school deans on a variety of topics concerning the nature and future of legal education. The most recent instantiation is Volume 57, No. 2, WInter 2026, which you can find here. It contains essays by Nicholas Allard, Founding Randall C.…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 50 (June 2026) of the Journal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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George, Yoon & Gulati: Stacking Federal Judicial Clerkships
Tracey E. George (Vanderbilt), Albert Yoon (Toronto) & Mitu Gulati (Virginia), Stacking the Deck: A federal judicial clerkship is a government-funded Golden Ticket that opens doors otherwise closed to most. This ticket grants entry to a one-year apprenticeship-an exclusive glimpse behind the judiciary’s gates that functions as a mentorship-rich fourth year of law school. Historically,…
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Columbia Journal of Tax Law Publishes New Issue
The Columbia Journal of Tax Law has published a new issue (Vol. 17, No. 2 (Spring 2026)): Jason S. Oh (UCLA), Taxing Subjective Value: Floors as a Response to Heterogeneity, 17 Colum. J. Tax L. 93 (2028): This Article takes a fresh look at the problem of taxpayer heterogeneity—how the same good or service can…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 49 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron: Jinyan Li (York University), Offshore Tax Havens: An Intriguing Problem for Canadian Tax Law Harry P. Dale (New York), Daniel J. Hemel (New York), Jill S. Manny (New York), DAF Sponsors…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 48 (June 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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Columbia Journal Of Tax Law Publishes New Issue
The Columbia Journal of Tax Law has published a new issue (Vol. 17, No. 1 (Fall 2025)): Jeremy Bearer-Friend (George Washington) & Sarah Polcz (UC-Davis), Sharing the Algorithm: The Tax Solution to Generative AI, 17 Colum. J. Tax L. 1 (2025) (reviewed by Assaf Harpaz (Georgia) here): Tax policy offers a core tool for mitigating…