Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Tax Prof Richard Winchester Helps Students Build Database To Measure Impact Of FHA Racial Segregation On Homeowners
Following up on my previous post, Tax Prof Named Urban Studies Scholar To Research Why The FHA Funded An All-Black Community Despite A Whites-Only Policy: Tulane Murphy Institute, Building A Database for Scholarly Inquiry on Racial Segregation: A team of Murphy students spent a portion of the semester helping to build a database to support
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Tax Prof Richard Winchester Helps Students Build Database To Measure Impact Of FHA Racial Segregation On Homeowners
Following up on my previous post, Tax Prof Named Urban Studies Scholar To Research Why The FHA Funded An All-Black Community Despite A Whites-Only Policy: Tulane Murphy Institute, Building A Database for Scholarly Inquiry on Racial Segregation: A team of Murphy students spent a portion of the semester helping to build a database to support
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Rita Julien Joins Houston Tax Faculty
The University of Houston Law Center Faculty, Rita Julien (Assistant Professor of Law): Rita Julien is an Assistant Professor at the University of Houston Law Center, joining from NYU School of Law, where she was a Visiting Assistant Professor of Tax Law. At NYU, she taught Taxation of Property Transactions, focusing on the federal income
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Rita Julien Joins Houston Tax Faculty
The University of Houston Law Center Faculty, Rita Julien (Assistant Professor of Law): Rita Julien is an Assistant Professor at the University of Houston Law Center, joining from NYU School of Law, where she was a Visiting Assistant Professor of Tax Law. At NYU, she taught Taxation of Property Transactions, focusing on the federal income
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The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. [409 Downloads] Hyosung Corp.: The Tax Treaty-Domestic Tax Law Interaction, by Dhruv Janssen-Sanghavi (Maastricht; Google Scholar) [377 Downloads] Rule of Law v. Rule of Power:
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The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. [409 Downloads] Hyosung Corp.: The Tax Treaty-Domestic Tax Law Interaction, by Dhruv Janssen-Sanghavi (Maastricht; Google Scholar) [377 Downloads] Rule of Law v. Rule of Power:
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15th Annual IRS/TPC Joint Research Conference On Tax Administration
15th Annual IRS/TPC Joint Research Conference on Tax Administration: 8:30 AM | Opening Remarks Robert McClelland, Urban-Brookings Tax Policy Center Reza Rashidi, Research, Applied Analytics, and Statistics, Internal Revenue Service Michael Faulkender, Deputy Secretary, US Treasury; Acting Commissioner, Internal Revenue Service 8:45 AM | Session 1: Leveraging Machine Learning to Boost Service and Compliance
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15th Annual IRS/TPC Joint Research Conference On Tax Administration
15th Annual IRS/TPC Joint Research Conference on Tax Administration: 8:30 AM | Opening Remarks Robert McClelland, Urban-Brookings Tax Policy Center Reza Rashidi, Research, Applied Analytics, and Statistics, Internal Revenue Service Michael Faulkender, Deputy Secretary, US Treasury; Acting Commissioner, Internal Revenue Service 8:45 AM | Session 1: Leveraging Machine Learning to Boost Service and Compliance
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Weekly SSRN Tax Article Review And Roundup: Endean Reviews Raskolnikov’s A New View Of Formal Equality And A Case For Predistribution
This week, Jon Endean (Brooklyn; Google Scholar) reviews a new work by Alex Raskolnikov (Columbia), A New View of Formal Equality and a Case for Predistribution, 17 J. Legal Analysis ___ (2025). Many scholars and politicians have decried increasing levels of inequality in the United States in recent decades, and while calls for increased taxes
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Weekly SSRN Tax Article Review And Roundup: Endean Reviews Raskolnikov’s A New View Of Formal Equality And A Case For Predistribution
This week, Jon Endean (Brooklyn; Google Scholar) reviews a new work by Alex Raskolnikov (Columbia), A New View of Formal Equality and a Case for Predistribution, 17 J. Legal Analysis ___ (2025). Many scholars and politicians have decried increasing levels of inequality in the United States in recent decades, and while calls for increased taxes
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Tax Policy In The Trump Administration
Americans for Tax Fairness, Fortune 100 Profits Jumped By $100 Billion Over Past Year Thanks to TCJA Bloomberg, GOP Pins Midterm Hopes on Trump Tax Bill’s Front-Loaded Refunds, Delayed Cuts Bloomberg, IRS Proposes Standards Shift for Tax-Advantaged Fringe Benefits Bloomberg, IRS Won’t Lower Withholding This Year to Reflect Trump Tax Cuts Bloomberg, Trump Allies Bet
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Tax Policy In The Trump Administration
Americans for Tax Fairness, Fortune 100 Profits Jumped By $100 Billion Over Past Year Thanks to TCJA Bloomberg, GOP Pins Midterm Hopes on Trump Tax Bill’s Front-Loaded Refunds, Delayed Cuts Bloomberg, IRS Proposes Standards Shift for Tax-Advantaged Fringe Benefits Bloomberg, IRS Won’t Lower Withholding This Year to Reflect Trump Tax Cuts Bloomberg, Trump Allies Bet
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Back To The Future: How The Pre-OECD Global Tax Landscape Offers Lessons For Today
Steven Dean (Boston University), Erin Ryu (J.D. 2026, Boston University) & Danna Lopez-Flores (J.D. 2026, Boston University), Back to the Future: How the Pre-OECD Global Tax Landscape Offers Lessons for Today: At a time when developing countries need to ramp up investment to achieve development and climate goals, tax revenue is particularly urgent. A global
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Back To The Future: How The Pre-OECD Global Tax Landscape Offers Lessons For Today
Steven Dean (Boston University), Erin Ryu (J.D. 2026, Boston University) & Danna Lopez-Flores (J.D. 2026, Boston University), Back to the Future: How the Pre-OECD Global Tax Landscape Offers Lessons for Today: At a time when developing countries need to ramp up investment to achieve development and climate goals, tax revenue is particularly urgent. A global
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Raskolnikov: A New View Of Formal Equality And A Case For Predistribution
Alex Raskolnikov (Columbia), A New View of Formal Equality and a Case for Predistribution, 17 J. Legal Analysis ___ (2025): A long-held egalitarian view is that formal equality-the absence of formal legal distinctions based on the material resources of individuals-is regressive. If legal rules are the same for the rich and the poor, the rich
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Raskolnikov: A New View Of Formal Equality And A Case For Predistribution
Alex Raskolnikov (Columbia), A New View of Formal Equality and a Case for Predistribution, 17 J. Legal Analysis ___ (2025): A long-held egalitarian view is that formal equality-the absence of formal legal distinctions based on the material resources of individuals-is regressive. If legal rules are the same for the rich and the poor, the rich
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The Tax Trap Of Israeli Mutual Funds
Ronen Perry (Haifa; Google Scholar), The Tax Trap of Israeli Mutual Funds One of the most troubling phenomena for Israeli retail investors is the tax trap that domestic investment companies regularly set for them. The problem can be described in a nutshell as follows: An investment company establishes a new mutual fund for investment in
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The Tax Trap Of Israeli Mutual Funds
Ronen Perry (Haifa; Google Scholar), The Tax Trap of Israeli Mutual Funds One of the most troubling phenomena for Israeli retail investors is the tax trap that domestic investment companies regularly set for them. The problem can be described in a nutshell as follows: An investment company establishes a new mutual fund for investment in
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The Worthlessness Deduction for Partnership Interests: An Unguided Missile
Walter D. Schwidetzky (Baltimore), The Worthlessness Deduction for Partnership Interests: An Unguided Missile, 183 Tax Notes Fed. 461 (Apr. 15, 2024): In this article, I explain how a disjuncture between the provisions governing capital loss treatment and those governing ordinary loss treatment has created tax planning opportunities for a partner taking a worthlessness deduction for
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The Worthlessness Deduction for Partnership Interests: An Unguided Missile
Walter D. Schwidetzky (Baltimore), The Worthlessness Deduction for Partnership Interests: An Unguided Missile, 183 Tax Notes Fed. 461 (Apr. 15, 2024): In this article, I explain how a disjuncture between the provisions governing capital loss treatment and those governing ordinary loss treatment has created tax planning opportunities for a partner taking a worthlessness deduction for
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Lederman & Lawsky: Decoding Deductions
Leandra Lederman (Indiana; Google Scholar) & Sarah B. Lawsky (Northwestern; Google Scholar), Decoding Deductions: This Article provides new insights into the federal income tax deductions available to individuals. First, after organizing individuals' deductions into the familiar categories of expenses versus losses and three types of activities that individuals engage in, the Article shows the advantages
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Lederman & Lawsky: Decoding Deductions
Leandra Lederman (Indiana; Google Scholar) & Sarah B. Lawsky (Northwestern; Google Scholar), Decoding Deductions: This Article provides new insights into the federal income tax deductions available to individuals. First, after organizing individuals' deductions into the familiar categories of expenses versus losses and three types of activities that individuals engage in, the Article shows the advantages
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Villanova Seeks To Hire A Clinical Tax Prof
Villanova Law, Director of the Tax Clinic: Villanova University School of Law seeks an outstanding lawyer-educator to direct and teach its nationally regarded Tax Clinic. The Tax Clinic represents low-income clients in disputes with the IRS and with the PA Department of Revenue. The Clinic also engages in community education and systemic advocacy to improve
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Villanova Seeks To Hire A Clinical Tax Prof
Villanova Law, Director of the Tax Clinic: Villanova University School of Law seeks an outstanding lawyer-educator to direct and teach its nationally regarded Tax Clinic. The Tax Clinic represents low-income clients in disputes with the IRS and with the PA Department of Revenue. The Clinic also engages in community education and systemic advocacy to improve
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Obama-Era Tea Party Controversy Looms Over Investigation Of Current IRS Leaders Who Worked Under Lois Lerner
Following up on last week's post, IRS Heads Of Large Business And Professional Responsibility Units Placed On Leave Pending Investigation Of Their Conduct Against Republicans: Bloomberg Law, Decade-Old Tea Party Case Looms Over IRS Probe of Career Leaders: In the decade since the IRS’s tax-exempt division was found to have flagged conservative-leaning nonprofit applications, Republicans haven’t