Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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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
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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
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NYU Seeks to Hire A Tax VAP
New York University Graduate Tax Program, Visiting Assistant Professor of Tax Law Position Commencing Fall 2025: For over 50 years, the Visiting Assistant Professor of Tax Law program has launched the careers of dozens of tax academics. Visiting Assistant Professors of Tax Law (VAPs) show promise as legal scholars and have a strong interest in
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NYU Seeks to Hire A Tax VAP
New York University Graduate Tax Program, Visiting Assistant Professor of Tax Law Position Commencing Fall 2025: For over 50 years, the Visiting Assistant Professor of Tax Law program has launched the careers of dozens of tax academics. Visiting Assistant Professors of Tax Law (VAPs) show promise as legal scholars and have a strong interest in
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Origination And Original Meaning: Reviving The Origination Clause To Restrain The Administrative State
Jake Settle (J.D. 2025, George Mason), Comment, Origination and Original Meaning: Reviving the Origination Clause to Restrain the Administrative State, 31 Geo. Mason L. Rev. 697 (2024) There is a disturbing trend of federal agencies assessing fees to be paid by taxpayers via administrative rulemaking. This unconstitutional arrangement leaves Americans in danger of taxation without
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Origination And Original Meaning: Reviving The Origination Clause To Restrain The Administrative State
Jake Settle (J.D. 2025, George Mason), Comment, Origination and Original Meaning: Reviving the Origination Clause to Restrain the Administrative State, 31 Geo. Mason L. Rev. 697 (2024) There is a disturbing trend of federal agencies assessing fees to be paid by taxpayers via administrative rulemaking. This unconstitutional arrangement leaves Americans in danger of taxation without
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TaxProf Blog Weekend Roundup
Saturday: This Week's Ten Most Popular TaxProf Blog Posts Law Firm Accuses DePaul Law Student Of 'Sabotage' In Chicago Bears Hiring Bias Lawsuit 5th Circuit Affirms Tax Court: Tax Rule In Political Donations Tightened Sunday: The Christian Case For Voting Democrat, Republican, And Third Party Presidential Candidates Break Out Faith References In The Final Days
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TaxProf Blog Weekend Roundup
Saturday: This Week's Ten Most Popular TaxProf Blog Posts Law Firm Accuses DePaul Law Student Of 'Sabotage' In Chicago Bears Hiring Bias Lawsuit 5th Circuit Affirms Tax Court: Tax Rule In Political Donations Tightened Sunday: The Christian Case For Voting Democrat, Republican, And Third Party Presidential Candidates Break Out Faith References In The Final Days
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The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. [1007 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [905 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google
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The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. [1007 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [905 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google
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5th Circuit Affirms Tax Court: Tax Rule In Political Donations Tightened
Wall Street Journal, Tax Rule In Political Donations Tightened: A federal appeals court narrowed the tax rule that has let conservative and liberal groups pour billions of dollars into political campaigns without disclosing their donors, and the case could restrict the flow of so-called dark money into politics [Memorial Hermann Accountable Care Organization v. Commissioner,
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5th Circuit Affirms Tax Court: Tax Rule In Political Donations Tightened
Wall Street Journal, Tax Rule In Political Donations Tightened: A federal appeals court narrowed the tax rule that has let conservative and liberal groups pour billions of dollars into political campaigns without disclosing their donors, and the case could restrict the flow of so-called dark money into politics [Memorial Hermann Accountable Care Organization v. Commissioner,
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 4 (Summer 2024): Hayes Holderness (Richmond), Self-Policing Through Retaliatory Taxation, 77 Tax Law. 715 (2024) Adam B. Thimmesch (Nebraska; Google Scholar), A Future for the State Corporate Income Tax, 77 Tax Law. 761 (2024):
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 4 (Summer 2024): Hayes Holderness (Richmond), Self-Policing Through Retaliatory Taxation, 77 Tax Law. 715 (2024) Adam B. Thimmesch (Nebraska; Google Scholar), A Future for the State Corporate Income Tax, 77 Tax Law. 761 (2024):
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Tax Policy In The Biden Administration
Bloomberg, Casualty Loss Deductions Need Fairer Approach Bloomberg, GOP’s SALT Failure Gives Democrats Cudgel in Tight House Races Bloomberg, Post-Election Tax Cliff Spurs Rich to Prep Huge Wealth Transfer Cato Institute, More than Just a Tax Cut: the Case of Child Tax Credit Reform Cato Institute, The Right Corporate Tax Rate Is 0 Percent CNBC,
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Tax Policy In The Biden Administration
Bloomberg, Casualty Loss Deductions Need Fairer Approach Bloomberg, GOP’s SALT Failure Gives Democrats Cudgel in Tight House Races Bloomberg, Post-Election Tax Cliff Spurs Rich to Prep Huge Wealth Transfer Cato Institute, More than Just a Tax Cut: the Case of Child Tax Credit Reform Cato Institute, The Right Corporate Tax Rate Is 0 Percent CNBC,
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Florida Symposium: Moore, Loper Bright, Corner Post, And The Future Of The Federal Tax System
The University of Florida Levin College of Law hosts the Florida Tax Review Symposium on Moore, Loper Bright, Corner Post, and the Future of the Federal Tax System today and tomorrow (agenda): Friday, November 1: 9:15 – 11:15 AM (zoom) Reuven Avi-Yonah (Michigan; Google Scholar) & Muskan Sharma (Michigan), Containing the Blast Radius: Can Congress
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Florida Symposium: Moore, Loper Bright, Corner Post, And The Future Of The Federal Tax System
The University of Florida Levin College of Law hosts the Florida Tax Review Symposium on Moore, Loper Bright, Corner Post, and the Future of the Federal Tax System today and tomorrow (agenda): Friday, November 1: 9:15 – 11:15 AM (zoom) Reuven Avi-Yonah (Michigan; Google Scholar) & Muskan Sharma (Michigan), Containing the Blast Radius: Can Congress
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Aprill & Mayer: 21st Century Churches And Federal Tax Law
Ellen P. Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar), 21st Century Churches and Federal Tax Law, 2024 U. Ill. L. Rev. 939: Federal tax treatment matters to churches, the term the IRS uses for all types of religious congregations, including synagogues, mosques, and temples. The federal tax provisions most significant
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Aprill & Mayer: 21st Century Churches And Federal Tax Law
Ellen P. Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar), 21st Century Churches and Federal Tax Law, 2024 U. Ill. L. Rev. 939: Federal tax treatment matters to churches, the term the IRS uses for all types of religious congregations, including synagogues, mosques, and temples. The federal tax provisions most significant
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International Tax Implications For Private Equity Investments
Young Ran (Christine) Kim (Cardozo; Google Scholar), International Tax Implications for Private Equity Investments, in Research Handbook on the Structure of Private Equity and Venture Capital (Brian Broughman (Vanderbilt; Google Scholar) & Elisabeth de Fontenay (Duke; Google Scholar) eds., forthcoming 2025). : Private equity funds (PEFs) have continuously grown over the last couple of decades, making
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International Tax Implications For Private Equity Investments
Young Ran (Christine) Kim (Cardozo; Google Scholar), International Tax Implications for Private Equity Investments, in Research Handbook on the Structure of Private Equity and Venture Capital (Brian Broughman (Vanderbilt; Google Scholar) & Elisabeth de Fontenay (Duke; Google Scholar) eds., forthcoming 2025). : Private equity funds (PEFs) have continuously grown over the last couple of decades, making
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NYU & ATPI Host Virtual Event Today On What Loper Bright And Moore Mean For Tax
The Tax Law Center and the American Tax Policy Institute host a virtual event today on What Loper Bright & Moore Mean for Tax (recording): The Tax Law Center and the American Tax Policy Institute are hosting a virtual event on Thursday, October 31 from 9:30-11 am EDT on the impact of the Moore andLoper
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NYU & ATPI Host Virtual Event Today On What Loper Bright And Moore Mean For Tax
The Tax Law Center and the American Tax Policy Institute host a virtual event today on What Loper Bright & Moore Mean for Tax (recording): The Tax Law Center and the American Tax Policy Institute are hosting a virtual event on Thursday, October 31 from 9:30-11 am EDT on the impact of the Moore andLoper
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Galle Presents How To Tax The Rich: Options For 2025 And Beyond Today At Emory
Brian Galle (Georgetown; Google Scholar) presents How to Tax the Rich: Options for 2025 and Beyond at Emory today as part of its Faculty Colloquium Series: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is, estate and gift) taxes. The Biden