Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Structuring a Tax Workshop Series
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Step Transactions, Economic Substance, and the Tax Code
Philip Sancilio (J.D. 2013, Columbia), Clarifying (or Is It Codifying?) The “Notably Abstruse”: Step Transactions, Economic Substance, and the Tax Code, 113 Colum. L. Rev. 138 (2013) (Second Place, 2012 Tannenwald Writing Competition): The economic substance and step transaction doctrines are two specific examples of courts’ general willingness to sometimes look past transactions’ technical form
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LBJ, the IRS, and Churches: The Unconstitutionality of the Johnson Amendment
Erik W. Stanley (Senior Legal Counsel, Alliance Defense Fund), LBJ, the IRS, and Churches: The Unconstitutionality of the Johnson Amendment in Light of Recent Supreme Court Precedent, 24 Regent U. L. Rev. 237 (2012): Part I of this Article examines the history of church tax exemption and demonstrates that exemption for churches is an unbroken
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WaPo: Total Number of Tax Breaks in 2011
Washington Post, Building the U.S. Tax Code, Break by Break: The U.S. government gives away more than $1 trillion a year in tax breaks — subsidies for individuals and companies that are often substitutes for direct government spending. Once written into the tax code, they tend to stick around. This chart shows the 172 tax
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Corporate Tax Reform, Deferred Taxes, and the Effect on Book Profits
Jana Smith Raedy (University of North Carolina), Jeri K. Seidman (University of Texas) & Douglas A. Shackelford (University of North Carolina) have posted Corporate Tax Reform, Deferred Taxes, and the Immediate Effect on Book Profits on SSRN. Here is the abstract: This paper analyzes the impact of GAAP-mandated adjustments to deferred tax accounts when corporate
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Taxing Twitter
Twitter is demanding huge tax incentives to remain in San Francisco. Accounting Today, Twitter Wants Big Tax Breaks Just Means, Twitter’s San Francisco Shenanigans San Francisco Chronicle, Tax Break to Twitter Makes Sense San Francisco Examiner, Legislation Offers Tax Break to Keep Twitter in San Francisco TG Daily, Extortionist Twitter Demands Massive Tax Breaks
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Johnson: Small Business Inventory Expensing
Calvin H. Johnson (Texas) has posted Small Business Inventory Expensing, 129 Tax Notes 591 (Nov. 1, 2010), on SSRN. Here is the abstract: The President’s Economic Recovery Advisory Board (PERAB) recently recommended allowing small businesses to expense their inventory and exclude their customer receivables from tax. The PERAB proposals are a tax shelter or subsidy
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Kaye: Direct Taxation in the European Union
Tracy A. Kaye (Seton Hall) has published Direct Taxation in the European Union: Past Trends and Future Developments, 16 ILSA J. Int'l & Comp. L. 423 (2010).
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Abrams: The Carried Interest Catastrophe
Howard E. Abrams (Emory) has published The Carried Interest Catastrophe, 128 Tax Notes 523 (Aug. 2, 2010). Here is the abstract: Congress seems intent on taxing the labor component of carried interests as ordinary income. If that must be done, it should be simple and accurate. The method of taxation provided for under the current legislative
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Structuring a Tax Policy Workshop Series — Indiana-Bloomington’s Experience
Last Spring, I ran a series of posts on Structuring a Tax Policy Workshop Series – spawned by Leandra Lederman's decision to start a tax workshop series at Indiana-Bloomington – with contributions from those schools with such a series (Boston College, Columbia, Connecticut, Loyola-L.A., Michigan, NYU, Northwestern, Penn, Toronto, and UCLA), as well as Neil Buchanan's thoughts on the "Best Practices" emerging from these contributions (and
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Structuring a Tax Policy Workshop Series — Collector’s Edition
Roberta F. Mann (Widener) prepared this Word document with all of the entries in our series on structuring a tax policy workshop series: Best Practices (Neil Buchanan) Boston College Columbia Connecticut Indiana-Bloomington Loyola-L.A. Michigan NYU (Convenor, Student) Northwestern Penn Toronto UCLA
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Structuring a Tax Policy Workshop Series — Best Practices
Neil Buchanan (George Washington) offers some concluding thoughts on our series on how to best structure a tax policy workshop series: This series of posts describing different law schools’ tax policy workshops has been extremely valuable. A number of similarities across schools have emerged; yet it is also interesting to see how many seemingly small
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Structuring a Tax Policy Workshop Series — Northwestern
Charlotte Crane, host of Northwestern’s Advanced Topics in Taxation Workshop Series, continues our series on how to best structure a tax policy workshop series: We have generally had seven authors in a semester, with a class discussion of the next paper in the alternate weeks. The author sessions are in the late afternoon and are
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Structuring a Tax Policy Workshop Series — UCLA
Kirk Stark, co-host of UCLA’s Colloquium on Tax Policy and Public Finance, continues our series on how to best structure a tax policy workshop series: We started the UCLA Colloquium on Tax Policy and Public Finance in January 2004. From the outset, one of our main objectives was to bring in speakers from a wide
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Structuring a Tax Policy Workshop Series — Columbia
Alex Raskolnikov, host of Columbia’s Tax Policy Colloquium Series, continues our series on how to best structure a tax policy workshop series: We’ve just started a tax policy colloquium at Columbia, so our experience is limited to one year. Both students and faculty participate. To give students some basic understanding of what’s about to come,
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Structuring a Tax Policy Workshop Series — NYU (Student Perspective)
Dave Rifkin (Attorney-Advisor to Tax Court Judge Juan F. Vasquez; Adjunct Professor, Georgetown), a former student participant in NYU’s Colloquium Series on Tax Law and Public Finance, continues our series on how to best structure a tax policy workshop series: Part I: When I attended NYU’s Graduate Tax Program, I took the Tax Policy Colloquium
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Structuring a Tax Policy Workshop Series — NYU (Co-Convenor’s Perspective)
Daniel N. Shaviro, co-convenor of NYU’s Colloquium Series on Tax Law and Public Finance, continues our series on how to best structure a tax policy workshop series: NYU had the first tax policy colloquium, for which I must thank John Sexton, our dean at the time when I was considering moving from Chicago to NYU.
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Structuring a Tax Policy Workshop Series — Toronto
Ben Alarie and David Duff, co-hosts of the James Hausman Tax Law and Policy Workshop Series at the University of Toronto, continue our series on how to best structure a tax policy workshop series: The James Hausman Tax Law and Policy Workshop began at the Faculty of Law of the University of Toronto in the
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Structuring a Tax Policy Workshop Series — Loyola-L.A.
Ellen Aprill, Jenny Kowal, Katie Pratt, and Ted Seto, co-hosts of Loyola-L.A.’s Tax Policy Colloquium Series, continue our series on how to best structure a tax policy workshop series: We all suggest Colloquium speakers, participate in the weekly Colloquium discussions, host the visiting speakers, and organize a faculty dinner for each speaker. Other Loyola faculty
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Structuring a Tax Policy Workshop Series — Texas Tech
Bryan Camp (Texas Tech) offers his perspective as the convenor of a non-tax workshop series at Texas Tech, as part of our series on how to best structure a tax policy workshop series: I LOVE colloquia! We did them at my undergrad (Haverford), and I did several in my grad work in history. I run
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Structuring a Tax Policy Workshop Series — Boston College
Jim Repetti and Diane Ring, co-hosts of Boston College’s Tax Policy Workshop Series, continue our series on how to best structure a tax policy workshop series: The Boston College Law School Tax Policy Workshop Series involves guest speakers presenting their papers to faculty from BC and other Boston area schools, BC alumni who are tax
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Structuring a Tax Policy Workshop Series — UConn
Ruth Mason, host of UConn’s Tax Lecture Series, continues our series on how to best structure a tax policy workshop series: Established in 2006, the University of Connecticut Tax Lecture Series is not a formal course. Instead, throughout the year, we have invited three to four tax faculty members from other schools, aiming for two
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Structuring a Tax Policy Workshop Series — Penn
Michael Knoll, Chris Sanchirico, and Reed Shuldiner, co-hosts of Penn’s Tax Policy Workshop Series, continue our series on how to best structure a tax policy workshop series: At Penn, we have been running our tax policy workshop since 2002. Each year, we invite roughly half as many academic speakers as there are class sessions. That
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Structuring a Tax Policy Workshop Series — Michigan
Reuven Avi-Yonah, host of Michigan’s Tax Policy Workshop Series, continues our series on how to best structure a tax policy workshop series: Our Tax Policy Workshop is loosely modeled on NYU’s, except that the authors get to present their own papers. It is attended by students and faculty from law, economics and business. The speaker
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Structuring a Tax Policy Workshop Series — Indiana
Leandra Lederman (Indiana) kicks off what I hope will be an extended discussion about how to best structure a tax policy workshop series: Paul asked me to kick off a discussion about tax workshop series in which students participate; Indiana-Bloomington recently considered and adopted a proposal for a Tax Policy Colloquium, which we will launch