Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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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. [1039 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [915 Downloads] What is Tax Fairness?, by Rita de la Feria
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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. [1039 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [915 Downloads] What is Tax Fairness?, by Rita de la Feria
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Limitations On Interest Deductibility And Corporate Financial Policy
Shane Heitzman (USC; Google Scholar) & Michelle Hanlon (MIT; Google Scholar), Limitations on Interest Deductibility and Corporate Financial Policy: The Tax Cut and Jobs Act of 2017 (TCJA) disallows tax deductions for interest costs exceeding 30% of profits. Recent studies document either very large or no debt responses. We hypothesize that targeted firms already face
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Limitations On Interest Deductibility And Corporate Financial Policy
Shane Heitzman (USC; Google Scholar) & Michelle Hanlon (MIT; Google Scholar), Limitations on Interest Deductibility and Corporate Financial Policy: The Tax Cut and Jobs Act of 2017 (TCJA) disallows tax deductions for interest costs exceeding 30% of profits. Recent studies document either very large or no debt responses. We hypothesize that targeted firms already face
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews The Effect Of Government Transparency On Corporate Tax Avoidance
This week, Doron Narotzki (Akron; Google Scholar) reviews The Effect of Government Transparency on Corporate Tax Avoidance: Evidence from State Freedom of Information Laws by Dongdi (Grace) Gu (University of Texas-Dallas), Jiapeng He (Chinese University of Hong Kong), Ying Huang (University of Texas-Dallas), and Ningzhong Li (University of Texas-Dallas). They say sunlight is the best disinfectant,
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews The Effect Of Government Transparency On Corporate Tax Avoidance
This week, Doron Narotzki (Akron; Google Scholar) reviews The Effect of Government Transparency on Corporate Tax Avoidance: Evidence from State Freedom of Information Laws by Dongdi (Grace) Gu (University of Texas-Dallas), Jiapeng He (Chinese University of Hong Kong), Ying Huang (University of Texas-Dallas), and Ningzhong Li (University of Texas-Dallas). They say sunlight is the best disinfectant,
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Next Week’s Tax Workshops
Tuesday, November 12: Luís Carlos Calderón Gómez (Cardozo; Google Scholar) will present Too Hard to Insure as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP here. Tuesday, November 12: Alex Zhang (Emory; Google Scholar) will present Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025), as
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Next Week’s Tax Workshops
Tuesday, November 12: Luís Carlos Calderón Gómez (Cardozo; Google Scholar) will present Too Hard to Insure as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP here. Tuesday, November 12: Alex Zhang (Emory; Google Scholar) will present Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025), as
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Harpaz Presents Global Tax Wars And The Shift To Source-Based Taxation Today At Alabama
Assaf Harpaz (Georgia; Google Scholar) presents Global Tax Wars and the Shift to Source-Based Taxation at Alabama today as part of its Junior/Senior SEC Workshop: Current debates in international taxation often center on how to fairly allocate taxing rights among different jurisdictions. When an enterprise earns income abroad, the country of residence (where the taxpayer
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Harpaz Presents Global Tax Wars And The Shift To Source-Based Taxation Today At Alabama
Assaf Harpaz (Georgia; Google Scholar) presents Global Tax Wars and the Shift to Source-Based Taxation at Alabama today as part of its Junior/Senior SEC Workshop: Current debates in international taxation often center on how to fairly allocate taxing rights among different jurisdictions. When an enterprise earns income abroad, the country of residence (where the taxpayer
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Lederman: The Untold Tale Of A Tax Rulings Haven
Leandra Lederman (Indiana-Maurer; Google Scholar), The Untold Tale of a Tax Rulings Haven, 29 Stan. J.L. Bus. & Fin. 1 (2024) When the International Consortium of Investigative Journalists (ICIJ) broke the “LuxLeaks” scandal, it revealed hundreds of billions of dollars in secret deals granted by the small country of Luxembourg to large multinational companies such as
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Lederman: The Untold Tale Of A Tax Rulings Haven
Leandra Lederman (Indiana-Maurer; Google Scholar), The Untold Tale of a Tax Rulings Haven, 29 Stan. J.L. Bus. & Fin. 1 (2024) When the International Consortium of Investigative Journalists (ICIJ) broke the “LuxLeaks” scandal, it revealed hundreds of billions of dollars in secret deals granted by the small country of Luxembourg to large multinational companies such as
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Wallace & Welton: The Case For Taxing Luxury Emissions
Clint Wallace (South Carolina; Google Scholar) & Shelley Welton (Penn), Taxing Luxury Emissions, 106 Cornell L. Rev. 1153 (2024) (reviewed by Tracey Roberts (Cumberland; Google Scholar) here): Recent economic and sociological studies have documented the rising challenge of carbon inequality—that is, extreme class disparities in carbon emissions both within the United States and globally. These studies show an
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Wallace & Welton: The Case For Taxing Luxury Emissions
Clint Wallace (South Carolina; Google Scholar) & Shelley Welton (Penn), Taxing Luxury Emissions, 106 Cornell L. Rev. 1153 (2024) (reviewed by Tracey Roberts (Cumberland; Google Scholar) here): Recent economic and sociological studies have documented the rising challenge of carbon inequality—that is, extreme class disparities in carbon emissions both within the United States and globally. These studies show an
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Virginia Tax Review Publishes New Issue
The Virginia Tax Review has published Vol. 43, No. 3 (Spring 2024): Steven M. Sheffrin (Tulane; Google Scholar), Disparate Impact in Taxation Meets Disparate Impact Jurisprudence: Burdens vs. Barriers, 43 Va. Tax Rev. 331 (2024) Sarah B. Lawsky (Northwestern; Google Scholar), Reasoning with Formalized Statutes: The Case of Capital Gains and Losses, 43 Va. Tax Rev. 361 (2024) Michael
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Virginia Tax Review Publishes New Issue
The Virginia Tax Review has published Vol. 43, No. 3 (Spring 2024): Steven M. Sheffrin (Tulane; Google Scholar), Disparate Impact in Taxation Meets Disparate Impact Jurisprudence: Burdens vs. Barriers, 43 Va. Tax Rev. 331 (2024) Sarah B. Lawsky (Northwestern; Google Scholar), Reasoning with Formalized Statutes: The Case of Capital Gains and Losses, 43 Va. Tax Rev. 361 (2024) Michael
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Taxation Of Income From Cross-Border Services: A Global Normative And Enforcement Approach To Legal Issues And Policy Options
Pasquale Pistone (IBFD, Vienna University; Google Scholar), Sergio Messina (IBFD), Alessandro Turina (IBFD) & Craig West (IBFD, University of Cape Town; Google Scholar), Taxation of Income from Cross-Border Services: A Global Normative and Enforcement Approach to Legal Issues and Policy Options: The harmful effect of international juridical double taxation on cross-border services has been acknowledged
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Taxation Of Income From Cross-Border Services: A Global Normative And Enforcement Approach To Legal Issues And Policy Options
Pasquale Pistone (IBFD, Vienna University; Google Scholar), Sergio Messina (IBFD), Alessandro Turina (IBFD) & Craig West (IBFD, University of Cape Town; Google Scholar), Taxation of Income from Cross-Border Services: A Global Normative and Enforcement Approach to Legal Issues and Policy Options: The harmful effect of international juridical double taxation on cross-border services has been acknowledged
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Schwidetzky: Reforming Self-Employment Taxes
Walter D. Schwidetzky (Baltimore), Reforming Self-Employment Taxes, 185 Tax Notes Fed. 461 (Oct. 21, 2024): In this report, Schwidetzky proposes reforms to address tax avoidance and other problems with self-employment tax. IntroductionTaxpayers for decades have been seeking ways to avoid self-employment taxes. By self-employment taxes, I mean the taxes imposed by section 1401, which are
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Schwidetzky: Reforming Self-Employment Taxes
Walter D. Schwidetzky (Baltimore), Reforming Self-Employment Taxes, 185 Tax Notes Fed. 461 (Oct. 21, 2024): In this report, Schwidetzky proposes reforms to address tax avoidance and other problems with self-employment tax. IntroductionTaxpayers for decades have been seeking ways to avoid self-employment taxes. By self-employment taxes, I mean the taxes imposed by section 1401, which are
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Why Is University Housing Tax-Exempt?
Hacibey Çatalbaşoğlu (J.D. 2024, NYU), Note, Why Is University Housing Tax-Exempt?, 99 N.Y.U. L. Rev. 1721 (2024): In this Note, I challenge three dominant theories behind property tax exemptions for university housing—the “Quid-Pro-Quo,” “Sovereignty,” and, what I call, “Oxbridge” theories—and propose that only undergrad housing should be taxexempt. My proposal would recognize the unique educational
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Why Is University Housing Tax-Exempt?
Hacibey Çatalbaşoğlu (J.D. 2024, NYU), Note, Why Is University Housing Tax-Exempt?, 99 N.Y.U. L. Rev. 1721 (2024): In this Note, I challenge three dominant theories behind property tax exemptions for university housing—the “Quid-Pro-Quo,” “Sovereignty,” and, what I call, “Oxbridge” theories—and propose that only undergrad housing should be taxexempt. My proposal would recognize the unique educational
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Artful Imbalance: How the US Tax Code And State Trust Laws Enable The Growth Of Inequality Through High-Value Art Collections
Mimi Strauss (J.D. 2024, Brooklyn), Note, Artful Imbalance: How the US Tax Code and State Trust Laws Enable the Growth of Inequality Through High-Value Art Collections, 89 Brook. L. Rev. 681 (2024): The United States has become the leading jurisdiction for those who wish to buy and store high-value art and NFTs, pay as few
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Artful Imbalance: How the US Tax Code And State Trust Laws Enable The Growth Of Inequality Through High-Value Art Collections
Mimi Strauss (J.D. 2024, Brooklyn), Note, Artful Imbalance: How the US Tax Code and State Trust Laws Enable the Growth of Inequality Through High-Value Art Collections, 89 Brook. L. Rev. 681 (2024): The United States has become the leading jurisdiction for those who wish to buy and store high-value art and NFTs, pay as few
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Mazur & Thimmesch: Transforming Tax Communications With Large Language Models
Orly Mazur (SMU; Google Scholar) & Adam Thimmesch (Nebraska; Google Scholar), Transforming Tax Communications With Large Language Models, 185 Tax Notes Fed. 757 (Oct. 28, 2024): In this installment of Academic Perspectives on SALT, Mazur and Thimmesch explore how to improve the efficiency and equity of tax administration through the strategic use of large language