Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Cook on Politically Active Churches
Wednesday, May 19, 2004 Of particular interest following yesterday’s discussion of whether the Catholic Church’s criticism of Sen. Kerry will result in the loss of its tax exemption: Douglas Cook (Regent) has published The Politically Active Church, 35 Loy. U. Chi. L. Rev. 457 (2004). Here is part of the Introduction: The title of this
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Tax Prof’s Views on Law School Rankings (and Baseball)
Wednesday, May 19, 2004 Forgive the shameless plug, but my latest article, What Law Schools Can Learn from Billy Beane and the Oakland Athletics, 82 Texas L. Rev. 1483 (2004), is out now in hard copy. The article argues that law schools should heed the lessons from Michael Lewis’s best-selling book Moneyball and embrace rankings
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Stark on Fiscal Federalism and Tax Progressivity
Tuesday, May 18, 2004 Kirk Stark (UCLA) has posted Fiscal Federalism and Tax Progressivity: Should the Federal Income Tax Encourage State and Local Redistribution? on SSRN. Here is the abstract: One of the central tenets of fiscal federalism is that redistributive policies should be undertaken by the most central level of government rather than state
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Kahng on New Innocent Spouse Rules
Monday, May 17, 2004 Lily Kahng (Seattle) has published Innocent Spouses: A Critique of the New Tax Laws Governing Joint and Several Tax Liability, 49 Vill. L. Rev. 263 (2004). Here is the conclusion: The principal tax rationale for joint and several liability–marital unity–is little more than a fiction adopted by lawmakers and scholars in
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Georgetown Guide to Tax Research
Monday, May 17, 2004 The Edward Bennett Williams Library at Georgetown University Law Center has an extraordinarily helpful on-line Federal Tax Research Guide, as well as a handy Federal Tax Reference Chart and State & Local Tax Research Guide. After a detailed Introduction, the Federal Tax Research Guide provides listings of tax sources in these
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Paine on Tax Treatment of International Philanthropy
Monday, May 17, 2004 Robert Paine has published The Tax Treatment of International Philanthropy and Public Policy, 19 Akron Tax J. 1 (2004). Here is part of the introduction: Despite the changes in the landscape of international philanthropy and the revelations regarding its abuse, the U.S. tax system continues to impose an archaic and inconsistent
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ATPI Grant Requests Due Today
Saturday, May 15, 2004 Requests for research grants from the American Tax Policy Institute are due today for consideration at ATPI’s July meeting. For a list of prior ATPI grant recipients, see here.
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Kirsch on Alternative Sanctions
Friday, May 14, 2004 Michael Kirsch (Notre Dame) has published Alternative Sanctions and the Federal Tax Law: Symbols, Shaming, and Social Norm Management as a Substitute for Effective Tax Policy, 89 Iowa L. Rev. 863 (2004). Here is the abstract: On several occasions in the past decade, when confronted with taxpayers taking advantage of the
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Washington University Mini-Course on Conducting Empirical Legal Scholarship
Thursday, May 13, 2004 Nancy Staudt (Washington University) is one of the featured faculty at the Mini-Course on Conducting Empirical Legal Scholarship held May 11-13 at Washington University. Other (non-tax) faculty conducting the program are Lee Epstein, Pauline Kim, Andrew Martin, and Katherine Barnes.
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Reynolds on Local Government Revenue-Raising
Wednesday, May 12, 2004 Laurie Reynolds (Illinois) has published Taxes, Fees, Assessments, Dues, and the “Get What You Pay For” Model of Local Government, 56 Fla. L. Rev. 373 (2004). Here is part of the Introduction: This Article looks at the consumer view of local government from an intra- rather than inter-municipal vantage point. Focusing
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Matthews on SCIN Transactions
Wednesday, May 12, 2004 Daniel Matthews (Thomas Cooley) has posted By George! Costanza Provides Additional Certainty to SCIN Transactions on SSRN. Here is part of the abstract: Over two decades have passed since the Tax Court’s seminal decision in Estate of Moss v. Commissioner, which held that the value of a bona fide self cancelling
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Bank on Use of Federal Tax Law To Change Corporate Governance
Tuesday, May 11, 2004 Steven Bank (UCLA) has posted Tax, Corporate Governance, and Norms on SSRN. Here is the abstract: This paper examines the use of federal tax provisions to effect changes in state law corporate governance. There is a growing academic controversy over these provisions, fueled in part by their popularity among legislators as
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Case on Bad Science in the Tax Court
Tuesday, May 11, 2004 David Case has published The Tax Court as a Conscientious Objector in Daubert’s War Against Bad Science. Here is part of the Conclusion: Ten years after Daubert, the Tax Court has not explored the evidentiary and substantive effects of the Supreme Court’s direction that courts must inquire into the logic employed
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Cecil on Tax Consequences of Property Abandonments in Bankruptcy
Monday, May 10, 2004 Michelle Arnopol Cecil (Missouri-Columbia) has published Abandonments in Bankruptcy: Unifying Competing Tax and Bankruptcy Policies, 88 Minn. L. Rev. 723 (2004). Here is part of the Introduction: …As the number of bankruptcy cases rises, the burden on the already overworked bankruptcy courts will continue to mount. In this situation it is
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Kane on International Tax Arbitrage
Sunday, May 9, 2004 Mitchell Kane (Virginia) has posted Strategy and Cooperation in National Responses to International Tax Arbitrage on SSRN. Here is part of the abstract: International tax arbitrage may be loosely defined as a phenomenon in which an inconsistency in the substantive law of two or more jurisdictions yields a tax benefit that
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Brauner on Preferential Tax Treatment for Reorganizations
Sunday, May 9, 2004 Yariv Brauner (Northwestern) has published A Good Old Habit, or Just an Old One? Preferential Tax Treatment for Reorganizations, 2004 B.Y.U. L. Rev. 1 (2004). A prior version is available on SSRN. Here is the abstract: This article proposes to repeal the preferential tax treatment of certain merger and acquisition transactions
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Kennard on Hedge Funds v. Mutual Funds
Saturday, May 8, 2004 Alan Kennard (Ungaretti & Harris) has posted The Hedge Fund Versus the Mutual Fund on SSRN. Here is the abstract: In determining whether to create, or invest in, a collective investment vehicle providing a risk arbitrage or other type of investment strategy, it is imperative that the major differences between a
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Thuronyi on Comparative Tax Law
Friday, May 7, 2004 Victor Thuronyi (International Monetary Fund; Adjunct Professor at Georgetown) has posted What Can We Learn from Comparative Tax Law? on SSRN. Here is the abstract: Noting that most American tax lawyers have spent little time learning about other countries’ tax systems, this special report argues that they would benefit from doing
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Guidelines to Tax Practice Third
Thursday, May 6, 2004 Guidelines to Tax Practice Third, by the late Frederic G. Corneel of Sullivan & Worcester in Boston (where I got my start), has been posted on SSRN. Here is part of the abstract: . . . . [T]his paper has two parts. The first part consists of a set of suggested
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Polsky & Befort on Employment Discrimination Remedies
Thursday, May 6, 2004 Gregg Polsky (Minnesota) & Stephen Befort (Minnesota) have posted Employment Discrimination Remedies and Tax Gross Ups on SSRN. Here is part of the abstract: This article considers whether a successful employment discrimination plaintiff may be entitled, under current law, to receive an augmented award (a gross up) to neutralize certain adverse
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Mills & Newberry on Effect of Foreign Tax Rates on Multinationals’ U.S. Tax Reporting
Wednesday, May 5, 2004 Lillian Mills (University of Arizona – Keller College of Business & Public Admnistration) & Kaye Newberry (University of Arizona – Department of Accounting) have posted Do Foreign Multinationals’ Tax Incentives Influence Their U.S. Income Reporting and Debt Policy? on SSRN. Here is the abstract: Using a matched sample of financial data
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Holmes, Smyth & Hutton on Monetary Effects of a Consumption Tax
Wednesday, May 5, 2004 James Holmes (SUNY-Buffalo, Dep’t of Economics), David Smyth (Middlesex University Business School) & Patricia Hutton (Canisius College, Dep’t of Economics and Finance) have posted Monetary Effects of a Consumption Tax on SSRN. Here is the abstract: This paper analyzes the short-run effects of a consumption tax increase (VAT or national sale
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Apinunmahakul & Devlin on Charitable Gaming
Tuesday, May 4, 2004 Amornrat Apinunmahakul (Lakehead-Dep’t of Economics) & Rose Anne Devlin (Ottawa-Dep’t of Economics) have posted Charitable Giving and Charitable Gambling: An Empirical Investigation. Here is the abstract: Recent decades have witnessed a rapid increase in charitable gaming. Some have suggested that this means that conventional donations to charity will fall. In this
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Aura on Optimal Income & Estate Taxes
Tuesday, May 4, 2004 Saku Aura (Missouri-Columbia Dep’t of Economics) has posted Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations on SSRN. Here is the abstract: In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate
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Johnson Takes Temperature of Tax System
Monday, May 3, 2004 Calvin Johnson (Texas) has posted A Thermometer for the Tax System: The Overall Health of the Tax System as Measured by Implicit Tax on SSRN. Here is the abstract: The implicit tax on tax-exempt municipal bonds is a thermometer that is now giving warning that the current tax system is not