Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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McLaughlin on Tax Incentives for Conservation Easements
Wednesday, July 14, 2004 Nancy McLaughlin (Utah) has published Increasing the Tax Incentives for Conservation Easement Donations: A Responsible Approach, 31 Ecology L.Q. 1 (2004). Here is the abstract: The use of tax incentives to encourage private landowners to donate conservation easements has become increasingly popular as policy makers search for ways to combat the…
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Fischel on Serrano and Proposition 13
Tuesday, July 13, 2004 William Fischel (Dartmouth – Economics) has published Did John Serrano Vote for Proposition 13? A Reply to Stark and Zasloff’s “Tiebout and Tax Revolts: Did Serrano Really Cause Propisition 13?,” 51 UCLA L. Rev. 887 (2004). Here is the abstract: In several previous articles, I argued that California’s famous school-finance decision,…
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James on Impact of Political Activity of Churches on Their Tax-Exempt Status
Monday, July 12, 2004 Vaughn James (Texas Tech) has published Reaping Where They Have Not Sowed: Have American Churches Failed to Satisfy the Requirements for the Religious Tax Exemption?, 43 Cath. Law. 29 (2004). Here is the Conclusion: With another election year approaching, political candidates will once again turn to the churches for help and…
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Beale on SEC Use of Corporate Tax Shelter Rules To Regulate Accounting Firms
Sunday, July 11, 2004 Linda Beale (Illinois) has published Putting SEC Heat on Audit Firms and Corporate Tax Shelters: Responding to Tax Risk with Sunshine, Shame and Strict Liability, 29 J. Corp. L. 219 (2004). Here is part of the Conclusion: The evidence of accounting firm involvement in the tax shelter industry is undeniable. The…
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Begleiter on Malpractice in Estate Planning Cases
Saturday, July 10, 2004 Martin Begleiter (Drake) has published The Gambler Breaks Even: Legal Malpractice in Complicated Estate Planning Cases, 20 Ga. St. U. L. Rev. 277 (2003). Here is part of the Conclusion: The last 15 years have witnessed a pause in the malpractice revolution. Concerns over the impact of the increase in both…
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Cavanaugh on Tax Shelters and the Rule of Law
Friday, July 9, 2004 Maureen Cavanaugh (Penn State) presented Are Tax Shelters the Necessary Consequences of the Rule of Law? at the Critical Tax Conference at Rutgers-Newark. Among the 13 quotations she discussed was this from Aristotle: We thus arrive at law; for an order of succession implies law. And the rule of law, it…
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Staudt on Supreme Court Statutory Interpretation in Tax Cases
Thursday, July 8, 2004 Nancy Staudt (Washington Univ.) presented Competing Models of Statutory Interpretation at the Critical Tax Conference at Rutgers-Newark. Here is part of the Introduction: For purposes of this study, we selected an area of the law that has kept both the Supreme Court and Congress busy throughout the Twentieth Century—taxation. The Court…
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Sugin on Tax and John Rawls
Monday, July 5, 2004 Linda Sugin (Fordham) has posted Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems on SSRN. Here is the abstract: In The Myth of Ownership, Liam Murphy and Thomas Nagel offer a devastating critique of traditional tax policy analysis and its partial justice orientation, and demand…
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Lithovski on Gregory and the History of Tax Avoidance Litigation
Sunday, July 4, 2004 Assaf Likhovski (Tel Aviv) has published The Duke and the Lady: Helvering v. Gregory and the History of Tax Avoidance Adjudication, 25 Cardozo L. Rev. 953 (2004). Here is the abstract from SSRN: Tax avoidance is one of the major problems that every tax system faces. Courts play an important role…
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New Book on Land Value Taxation in Britain
Saturday, July 3, 2004 Owen Connellan has published Land Value Taxation in Britain: Experience and Opportunities (Lincoln Institute of Law & Policy, 2004). The book resurrects the idea of a land value tax: Land Value Taxation (LVT) is the policy of raising revenues by charging each landholder a portion of the value of unimproved land.…
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Shaviro on The Bush Tax Cuts
Friday, July 2, 2004 Daniel Shaviro (NYU) presented The Bush Tax Cuts as Steps Toward Bigger Government at the Critical Tax Conference at Rutgers-Newark. Here is part of the Conclusion: Republican tax-cutting, to the extent that it has involved a principled, long-term policy view, seems to have been aimed at shrinking the size of government.…
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McIntyre on Congressional Power To Regulate State Taxes
Thursday, July 1, 2004 Michael McIntyre (Wayne State) presented The Congressional Power to Regulate State Taxes Is Not the Power to Destroy Them at the Critical Tax Conference at Rutgers-Newark. Here is part of the Introduction: The extent of congressional power under the Commerce Clause is the topic addressed in this paper. Section A provides…
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Brennen on Diversity Rationale for Charitable Tax Exemption
Wednesday, June 30, 2004 David Brennen (Mercer) presented A Normative Rationale for Tax Exemptions for Charities at the Critical Tax Conference at Rutgers-Newark. Here is part of the Introduction: What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though this federal statutory exemption dates back to 1894, Congress…
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Gentry & Hubbard on Success Taxes
Tuesday, June 29, 2004 William Gentry (Williams College – Economics Department) & R. Glenn Hubbard (Columbia Business School) have posted “Success Taxes,” Entrepreneurial Entry, and Innovation on NBER. Here is the abstract: Interest in the role of entrepreneurial entry in innovation raises the question of the extent to which tax policy encourages or discourages entry.…
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Blatt on Retention of Gift Tax in Wake of Estate Tax Repeal
Tuesday, June 29, 2004 William Blatt (Miami) presented Why Did Congress Repeal the Estate Tax But Not the Gift Tax? at the Critical Tax Conference at Rutgers-Newark. Here is part of the Introduction: Part two of the article presents the conventional explanation for the decision to retain the gift tax — that retention of the…
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Infanti on Tax Code Discrimination Against Gays and Lesbians
Tuesday, June 29, 2004 Anthony Infanti (Pittsburgh) has published The Internal Revenue Code as Sodomy Statute, 44 Santa Clara L. Rev. 763 (2004). Here is the abstract from SSRN: This article represents an attempt to bridge the gap between gay and straight understanding of the Internal Revenue Code’s impact on same-sex couples. Through a combination…
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New Tax History Book
Monday, June 28, 2004 John Tiley (Queen’s College, Cambridge) has published Studies in the History of Tax Law (Hart Publishing, 2004), which contains the full text of the papers delivered at the first Tax Law History Conference in Cambridge (Sept. 2002) organized by the Cambridge Law Faculty’s Centre for Tax Law: The papers ranged widely…
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Levinger on The Case for Redistribution
Monday, June 28, 2004 Sagit Leviner (Michigan S.J.D. candidate) presented The Case for Redistribution in a Modern Democracy: Theological and Consequentialist Perspectives at the Critical Tax Conference at Rutgers-Newark. Here is part of the Introduction: The first section of this paper outlines the merit-oriented rationale for the imposition of a heavier tax burden on the…
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New Tax eJournal Soliciting Articles
Sunday, June 27, 2004 The eJournal of Tax Research, published by Atax (Australian Taxation Studies Program), University of New South Wales, Sydney, Australia, is soliciting articles for their next issue: The eJournal is a double blind, peer-review refereed journal that publishes original, scholarly work on all aspects of taxation. The emphasis of the journal is…
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Brown on Racial Aspects of Social Security and Marriage
Friday, June 25, 2004 Dorothy Brown (Washington & Lee) has published Social Security and Marriage in Black and White, 65 Ohio State L.J. 111 (2004). Here is the abstract: Social security benefits are available for individuals and their spouses. Spousal benefits, however are subject to certain limits where spouses also work in the paid labor…
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Sheppard on Foreign Earned Income Exclusion
Thursday, June 24, 2004 Hale Sheppard has published Perpetuation of the Foreign Earned Income Exclusion: U.S. International Tax Policy, Political Reality, and the Necessity of Understanding How the Two Intertwine, 27 Vand. J. Transnat’l L. 727 (2004). Here is the abstract: This Article discusses Section 911 of the Internal Revenue Code, also known as the…
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Walker on Efficiency of Equity Compensation
Wednesday, June 23, 2004 David Walker (Boston University) has posted Market Symmetry and the Tax Efficiency of Equity Compensation on SSRN. Here is the abstract: At first blush, the deferral of employee income recognition associated with equity compensation appears to provide a tax advantage in a rising market but an offsetting disadvantage in a declining…
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Chetty & Saez on Dividend Response to Tax Rate Changes
Tuesday, June 22, 2004 Raj Chetty (Cal-Berkeley (Economics)) & Emmanuel Saez (Cal-Berkeley (Economics)) have posted Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut on the NBER web site. Here is the abstract: The individual income tax burden on dividends was lowered sharply in 2003 from a maximum rate of…
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Gale & Kelly on “No New Taxes” Pledge
Tuesday, June 22, 2004 William Gale (Brookings Institution) & Brennan Kelly (Brookings Institution) have posted The “No New Taxes” Pledge on the Tax Policy Center (Brookings Institution-Urban Institute) web site. Here is the abstract: This paper examines the “No New Taxes” Pledge, which has been signed by the President and 258 members of Congress. Although…
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Fino on State Constitutional Tax & Finance Provisions
Wednesday, June 16, 2004 Susan Fino (Wayne State – Political Science) has published A Cure Worse than the Disease? Taxation and Finance Provisions in State Constitutions, 34 Rutgers L.J. 959 (2003). Here is part of the Conclusion: Political leaders pretend – and people believe – that we can increase spending and balance the budget without…