Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Behavioral Frictions And Limits Of Tax Advice In Tax Regime Choice
This week David Elkins (Netanya; Google Scholar) reviews Kay Blaufus (Leibniz University of Hannover; Google Scholar), Ralf Maiterth (Humboldt University of Berlin), Michael Milde (Leibniz University of Hannover; Google Scholar) & Caren Sureth-Sloane (Paderborn University), Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice (2025). Business entities are ordinarily…
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Tax Policy In The Trump Administration
Above the Law, How The One Big Beautiful Tax Bill Changes Retirement Planning For Lawyers Bloomberg, Acting or Vacant: The New Status Quo for Leadership Roles at IRS Bloomberg, Leadership Void Leaves Tax Practitioners Blind to IRS Priorities Bloomberg, OECD Proposes Changes to Global Minimum Tax Deal to Appease US Inequality.org, Trump’s Tax Law Clobbers…
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Cincinnati Seeks To Hire A Tenured Or Tenure-Track Tax Prof
University of Cincinnati College of Law Job Search: The University of Cincinnati College of Law invites applications from entry-level and lateral candidates for a full-time, open rank tenure-track or tenured faculty position in tax law with an expected start date of August 15, 2026. Ideal candidates will be able to teach courses in federal income…
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Next Week’s Tax Workshops
Monday, August 25: Diane Kemker (Loyola-Chicago; Google Scholar) will present Illness/Wellness, Ableism & Perfectibility in the Tax Code, 93 UMKC L. Rev. ___ (2026), as part of the Pepperdine Tax Policy Workshop Series. If you would like to attend, please contact Deanna Newton. Wednesday, August 27: Alex Zhang (Emory; Google Scholar) will present Racial Integration and Tax…
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Cauble: Exceptional Cases And Automated Agencies
Emily Cauble (Wisconsin; Google Scholar), Exceptional Cases (reviewing Joshua D. Blank (UC-Irvine; Google Scholar) & Leigh Osofsky (North Carolina; Google Scholar), Automated Agencies: The Transformation of Government Guidance (Cambridge University Press 2025)): In their recent book, Automated Agencies, Professors Blank and Osofsky offer what the book front matter aptly describes as “the definitive account of how automation…
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Pepperdine Tax Policy Workshop Series (Fall 2025)
Here is Deanna Newton‘s lineup for the Fall 2025 Pepperdine Tax Policy Workshop Series: If you would like to attend any of the workshops, please contact Deanna Newton.
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Creighton Seeks To Hire A Tenured Or Tenure-Track Tax Prof
Creighton University College of Law, Faculty Posting: Creighton University School of Law seeks to hire two full-time faculty. The Law School has particular needs in Estate Planning, Health Law, Sports Law, Tax, Wills and Trusts but also is interested in candidates with backgrounds in Commercial Law, Cyber and Technology Law, Human Rights, International Business Transactions,…
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Hidden Taxation And The Rise Of The Shadow Fiscal State
Doron Narotzki (Akron; Google Scholar), Hidden Taxation and the Rise of the Shadow Fiscal State, 7 Ariz. St. Corp. & Bus. L.J. ___ (2026): This Article uncovers a new and troubling development in U.S. fiscal governance: the use of executive-imposed tariffs as covert instruments of sovereign debt management and fiscal redistribution. Building on a provocative…
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The Tax Insurance Trap
Benjamin Silver (Ph.D. 2024, Chicago; J.D. 2021, Yale; Google Scholar), The Tax Insurance Trap, 2026 Wis. L. Rev. ___: Conventional wisdom holds that tax uncertainty is an unavoidable consequence of our tax laws' complexity. On this view, tax insurance-a financial product allowing taxpayers to shift tax risk to an insurer for a fee-is merely a hedge…
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Aprill: Rejecting Pro-Taxpayer Regulations Under Loper Bright
Ellen P. Aprill (Loyola-L.A.; Google Scholar), 2025 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Rejecting Pro-Taxpayer Regulations under Loper Bright: Rejecting Pro-Taxpayer Regulations under Loper Bright: In Memorial Hermann Accountable Care Organization v. Commissioner (“Memorial Hermann”), the Fifth Circuit relied on Loper Bright v. Raimondo (Loper Bright) to reject the appellant…
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The Supreme Court’s 2024 Term In Tax
Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC), The Supreme Court’s 2024 Term in Tax, 188 Tax Notes Fed. 781 (Aug. 4, 2025): In this article, Cummings examines the 2024 term of the Supreme Court, in which it seems to have returned to the norm of rendering a few “boring” tax decisions, although he…
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Leff: The IRS Is Upholding A Core Liberal Principle In Permitting Churches To Endorse Political Candidates From The Pulpit
New York Times Op-Ed: The I.R.S. Is Trying to Uphold a Core Liberal Principle, by Benjamin M. Leff (American; Google Scholar): Last month the Internal Revenue Service did something remarkable: It proposed allowing houses of worship to engage in political speech and even endorse candidates without jeopardizing their ability to accept tax-deductible contributions. This proposal — which…
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Fourth Circuit: Maryland Law Barring Disclosure Of Costs Of Internet Advertising Is Unconstitutional
Jonathan H. Adler (William & Mary), Maryland Can Tax Internet Advertising, But It Cannot Prevent Advertisers from Disclosing Cost of Tax: On Friday, in Chamber of Commerce v. Lierman, the U.S. Court of Appeals for the Fourth Circuit concluded that Maryland’s law barring internet advertisers from disclosing the costs of Maryland’s internet advertising tax to…
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Facebook Decision Enables IRS To Seek Commensurate With Income Enforcement Against Meta
Stephen L. Curtis (Cross Border Analytics), Reuven S. Avi-Yonah (Michigan; Google Scholar) & David G. Chamberlain (Cal Poly; Google Scholar), Facebook Decision Enables IRS to Seek CWI Enforcement Against Meta, 188 Tax Notes Fed. 709 (Aug. 4, 2025): In this report, the authors explain how the Tax Court’s recent decision in the Facebook transfer pricing case —…
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NY Times: SpaceX Gets Billions From The Government, Pays Little In Taxes
New York Times, SpaceX Gets Billions From the Government. It Gives Little to Nothing Back in Taxes.: Elon Musk’s rocket company relies on federal contracts, but years of losses have most likely let it avoid paying federal income taxes, according to internal company documents. SpaceX, Elon Musk’s rocket and satellite internet company, has received billions…
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Suffolk Seeks To Hire An Entry-Level Tenure-Track Tax Prof
Suffolk University, Tenure Track Faculty Position: Suffolk University Law School in Boston seeks to fill an entry-level, tenure-track faculty position, starting in 2026-2027. Seeking candidates with strong academic and professional backgrounds who show promise of high achievement in scholarship, teaching, and service. We welcome future colleagues who would contribute to any of the faculty’s broad…
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WaPo: The NCAA Should Lose Its Nonprofit Status
Washington Post Op-Ed: This Billion-Dollar Sports Behemoth Should Not be a Nonprofit, by Scott Hodge (Former President, Tax Foundation): Despite its nonprofit status, the National Collegiate Athletic Association is big business. Its 2024 financial statement shows that it earned more than $1.3 billion in income from the sale of television rights, advertising, tickets, merchandise and membership…
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The Top Five New Tax Papers
This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list. [441 Downloads] Hyosung Corp.: The Tax Treaty-Domestic Tax Law Interaction, by Dhruv Janssen-Sanghavi (Maastricht; Google Scholar) [412 Downloads] Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures,…
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WSJ: Lawyers Are On Edge Over Estate Tax Mistake That Can Cost A Family $6 Million
Wall Street Journal, The Estate Tax Mistake That Can Cost Families Millions: One family ended up with an extra tax bill of $1.5 million, and now estate lawyers are on edge. The U.S. tax code is generous when it comes to passing down money to heirs tax-free, and it has only become more so under…
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Hasen’s Pricing Low-Income Resource Volatility
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by David Hasen (Florida), Pricing Low-Income Resource Volatility. Economists and policymakers historically have approached households as static constructs, governed by rhetorics of persistent poverty or a linear trajectory of upward mobility. This perspective is complicated by current research that emphasizes contingency and precarity as…
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Tax Policy In The Trump Administration
Bloomberg, IRS Chief’s Gaffes, Sudden Exit Roil the Fractured Tax Agency Bloomberg, IRS Vets and Wild Cards: Trump’s Options for Replacing Long Bloomberg, NY, NJ Fail in Court Bid to Keep Their SALT Cap Workarounds Bloomberg, Trump Tax Law Squeezes Poor, Boosts Income for Wealthy, CBO Says Law360, Midyear Review: A Look At The Tax…
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Townsend: Federal Tax Procedure 2025
Jack Townsend, formerly an adjunct tax professor at the University of Houston Law School, has posted to SSRN his annual editions of the Federal Tax Procedure book: Student 2025 Edition (806 pages): This edition has no footnotes and is designed for the federal tax procedure student. I present the core tax procedure information that I…
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Granato: Conflicting Values In Judicial Valuations
Andrew Granato (Yale; Google Scholar), Conflicting Values In Judicial Valuations: Do courts employ finance neutrally and consistently, or do different courts fashion financial tools in court-specific ways? I assemble 20 years (52,000 pages) of judicial opinions, legal briefs, and expert reports from three settings where statutes assign courts an ostensibly shared job of valuing business…
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Aprill: Misunderstanding National Religious Broadcasters
Ellen P. Aprill (Loyola-L.A.; Google Scholar), Misunderstanding National Religious Broadcasters, 188 Tax Notes Fed. 581 (July 28, 2025): This piece examines the proposed order and joint motion for entry of consent judgment in National Religious Broadcasters v. Commissioner addressing the relationship between the Johnson Amendment, which prohibits campaign intervention for any entity exempt under section 501(c)(3),…
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Judge Refuses To Dismiss Class Action Over Misclassifying Underpaid Female And Nonwhite Attorneys As Non-Equity Partners, But Dismisses Tax Withholding Claim
Following up on my previous post, 900-Lawyer Duane Morris Sued For Misclassifying Non-Equity Partners To Shift Business Expenses And Taxes To Underpaid Female And Nonwhite Attorneys: ABA Journal, Nonequity Partner's Unjust Enrichment Suit Against Duane Morris Remains Largely Intact After Judge's Ruling: A federal judge has refused to dismiss a proposed class action lawsuit alleging…