Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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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…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 47 (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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Thorndike: “Subjugation With a Budget Line: How Tax Law Protected Slavery”
Joseph J. Thorndike, Subjugation With a Budget Line: How Tax Law Protected Slavery (reviewing Anthony C. Infanti (Pittsburgh) The Human Toll: Taxation and Slavery in Colonial America)): In South Carolina’s Colonial era, executing an enslaved person created a problem. The colony’s slave code — the body of law that defined slavery, established slaveholders’ authority, and…
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SSRN Has Not Jumped the Shark
SSRN, Strategic Update: Renewed Focus on Core Research Sharing Mission (Apr. 13, 2026) At SSRN, our mission is to rapidly share preprints and other early-stage research, empowering global scholars to help shape a better future. Today we are announcing an important change that reflects where we believe we can make the greatest contribution to that…
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Layser: Renters’ Tax Credits
Michelle Layser (San Diego), Renters’ Tax Credits, 113 Geo. L.J. 1107 (2025): America is facing an affordable housing crisis that current policies have failed to mitigate. Even before the COVID-19 pandemic, half of American tenants were rent burdened, paying more than one-third of their income on rent. For this reason, Renters’ Tax Credit (RTC) proposals are gaining…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 46 (May 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 45 (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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Zhang: The Forgotten Attribution Power
Alex Zhang (Emory), The Forgotten Attribution Power, 135 Yale L.J. 923 (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 attribution of foreign…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 43 (May 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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Pittsburgh Tax Review | ATPI Symposium: Gender & Tax
The Pittsburgh Tax Review has published Vol. 23, No. 1 (2025): ATPI Symposium on Gender & Tax, 23 Pitt. Tax Rev. 1-281 (2025):
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Bloomberg: “Oregon Voters Reject Gasoline Tax Increase as Pump Prices Soar”
Bloomberg, Oregon Voters Reject Gasoline Tax Increase as Pump Prices Soar: Oregon voters repealed a 6-cent per gallon fuel tax increase enacted last year to shore up the state’s transportation budget, throwing long-term funding into uncertainty. About 83% of voters rejected the tax increase, which was passed by the Democrat-controlled legislature in a special session…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 44 (May 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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Viswanathan: Toward Issuer-Based Certification of Qualified Small Business Stock
Manoj Viswanathan (UC Law SF), Toward Issuer-Based Certification of Qualified Small Business Stock, 191 Tax Notes Fed. 369 (Apr. 20, 2026): The qualified small business stock (QSBS) exclusion under section 1202 allows shareholders of certain startups to exclude from income tax the greater of $10 million ($15 million for stock acquired after July 4, 2025) or 10…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 41 (May 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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Inequality: “Who Pays Federal Income Taxes? The Rich, But Not Nearly as Much as They Should — or Once Did”
Inequality, Who Pays Federal Income Taxes? The Rich, But Not Nearly as Much as They Should — or Once Did: A recent analysis from the Tax Foundation argues that the U.S. federal income tax system remains solidly progressive. Citing new IRS data for tax year 2023, the group is emphasizing that high-income taxpayers pay the…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 40 (May 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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Beyond Homeowner Preference: Three Frames for Housing Taxation
Yijie Chen (J.D. 2027, Indiana-Maurer) & Stephanie Hunter McMahon (Indiana-Maurer), Beyond Homeowner Preference: Three Frames for Housing Taxation, 191 Tax Notes Fed. 95 (Apr. 13, 2026): Much of the existing discussion of housing’s tax advantages tends to emphasize a familiar subset of homeowner-facing provisions, which can make the system look like a simple story of…
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Bloomberg: “IRS Previews Deal to Shrink Conservation Easement Backlog, Abuse”
Bloomberg, IRS Previews Deal to Shrink Conservation Easement Backlog, Abuse: The IRS said it will soon release details on a time-limited settlement offer for conservation easement cases as it tries to ax the backlog of litigation in the US Tax Court. Aggressive tax planners have for years assembled investors to claim tax deductions for charitable…
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Jurow Kleiman: “Progressive User Fees”
Ariel Jurow Kleiman (USC; Google Scholar), Progressive User Fees, 101 Tax L. Rev. 137 (2026): Since the Tax Revolt of the 1970s, cash-strapped state and local governments have increasingly relied on user fees to pay for public programs. Scholars attuned to city budgets have raised alarms about these fees: They undermine government’s redistributive role, impose regressive costs,…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 38 (May 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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Galle: Consumption Taxes and the Constitution
Brian D. Galle (UC-Berkeley), Consumption Taxes and the Constitution, 103 Wash. Univ. L. Rev. ___ (2026): In the aftermath of Moore v. United States, there has been a modest rise in interest in U.S. consumption taxes, not only for revenue raising but as a response to inequality. This Essay argues that these consumption tax proposals are…
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Gordon: “Carbon Shelters: Carbon Accounting as Tax Law”
Jeff Gordon (Vanderbilt), Carbon Shelters: Carbon Accounting as Tax Law (forthcoming in California Law Review 2026): This Article provides the first comprehensive account of the reconstruction of energy tax law that occurred under the Biden administration. In the past, federal energy policy offered carrots and sticks aimed selectively at specific sources of emissions (e.g. power…
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Clausing: Lessons from Three Global Collective Action Problems
Kimberly A. Clausing (UCLA), Lessons from Three Global Collective Action Problems, 46 Va. Tax Rev. ___ (2026): This paper compares three global collective action problems: those involving climate change, international trade, and international taxation. First, each problem is assessed in terms of fundamental elements that stymie global collective action: concentrated interests that deter action in…
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Camp: The New Forever Rule for Tax Record Retention
Bryan T. Camp (Texas Tech), The New Forever Rule for Record Retention, 190 Tax Notes Fed. 2183 (Mar. 30, 2026): W]hen people ask me how long they must keep their tax records, they are in effect asking how long they will run the risk of audit. My traditional answer had been three years. That is…