Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Taxing The Wealthy At The State Level By Galle, Gamage & Shanske
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Brian D. Galle (Georgetown; Google Scholar), David Gamage (Missouri; Google Scholar), & Darien Shanske (UC-Davis; Google Scholar), Money Moves: Taxing the Wealthy at the State Level, 112 California L. Rev. __ (2025). While there are many tax reform proposals to tax
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Tax Policy In The Biden Administration
Bloomberg, As IRS Spending on AI Skyrockets, Congress Boosts Oversight Bloomberg, Harris Goes Quiet on Biden’s Push to Tax Unrealized Gains Bloomberg, Trump Considers No Taxes for Military, Police and Firefighters Bloomberg, Wall Street Takes Tax-Loss Harvesting to the Next Level Cato Institute, The Pros and Cons of a Universal Basic Income
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Tax Policy In The Biden Administration
Bloomberg, As IRS Spending on AI Skyrockets, Congress Boosts Oversight Bloomberg, Harris Goes Quiet on Biden’s Push to Tax Unrealized Gains Bloomberg, Trump Considers No Taxes for Military, Police and Firefighters Bloomberg, Wall Street Takes Tax-Loss Harvesting to the Next Level Cato Institute, The Pros and Cons of a Universal Basic Income
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Next Week’s Tax Workshops
Tuesday, October 29: Rebecca Kysar (Fordham; Google Scholar) will present Sunrise Legislation as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP. Wednesday, October 30: Brian Galle (Georgetown; Google Scholar) will present How to Tax the Rich: Options for 2025 and Beyond as part of the Emory Faculty Colloquium
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Next Week’s Tax Workshops
Tuesday, October 29: Rebecca Kysar (Fordham; Google Scholar) will present Sunrise Legislation as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP. Wednesday, October 30: Brian Galle (Georgetown; Google Scholar) will present How to Tax the Rich: Options for 2025 and Beyond as part of the Emory Faculty Colloquium
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Ryan Presents Mothers In Jails: A Taxing Matter Today At Cumberland
Kerry A. Ryan (St. Louis) presents Mothers in Jails: A Taxing Matter at Cumberland today as part of its Tax Policy Speaker Series hosted by Tracey Roberts: This year, about 200,000 women will spend a day in prison or jail, separated from their families. Women are disproportionately confined in local jails, as opposed to state
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Ryan Presents Mothers In Jails: A Taxing Matter Today At Cumberland
Kerry A. Ryan (St. Louis) presents Mothers in Jails: A Taxing Matter at Cumberland today as part of its Tax Policy Speaker Series hosted by Tracey Roberts: This year, about 200,000 women will spend a day in prison or jail, separated from their families. Women are disproportionately confined in local jails, as opposed to state
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 3 (Spring 2024): Bradley T. Borden (Brooklyn; Google Scholar), Douglas L. Longhofer (Central Missouri) & Matthew Rappaport (UC-Berkeley), Tax Flotsam of Partnership Mergers and Divisions, 77 Tax Law. 425 (2024) Steven Z. Hodaszy (Robert Morris; Google Scholar), Navigating the Split-Holding-Period Rules for Partnership Interests, 77 Tax Law. 503 (2024)
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 3 (Spring 2024): Bradley T. Borden (Brooklyn; Google Scholar), Douglas L. Longhofer (Central Missouri) & Matthew Rappaport (UC-Berkeley), Tax Flotsam of Partnership Mergers and Divisions, 77 Tax Law. 425 (2024) Steven Z. Hodaszy (Robert Morris; Google Scholar), Navigating the Split-Holding-Period Rules for Partnership Interests, 77 Tax Law. 503 (2024)
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Symposium: HBO’s Succession
Symposium, HBO's Succession, 73 DePaul L. Rev. 745-992 (2024): DePaul Law Review, Note From the Editors, 73 DePaul L. Rev. 745 (2024) Susan A. Bandes (DePaul; Google Scholar) & Diane Kemker (Pepperdine, LMU; Google Scholar), Foreward, 73 DePaul L. Rev. 747 (2024) Susan A. Bandes (DePaul; Google Scholar), The Sense of an Ending, 73 DePaul L. Rev.
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Symposium: HBO’s Succession
Symposium, HBO's Succession, 73 DePaul L. Rev. 745-992 (2024): DePaul Law Review, Note From the Editors, 73 DePaul L. Rev. 745 (2024) Susan A. Bandes (DePaul; Google Scholar) & Diane Kemker (Pepperdine, LMU; Google Scholar), Foreward, 73 DePaul L. Rev. 747 (2024) Susan A. Bandes (DePaul; Google Scholar), The Sense of an Ending, 73 DePaul L. Rev.
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Fleming, Peroni & Shay: The U.S. Tax System’s Curious Embrace Of Manufacturing Job Losses
J. Clifton Fleming Jr. (BYU; Google Scholar), Robert J. Peroni (Texas) & Stephen E. Shay (Boston College; Google Scholar), The U.S. Tax System’s Curious Embrace of Manufacturing Job Losses, 185 Tax Notes Fed. 35 (Oct. 7, 2024): In this article, the authors explain how the subpart F regime and the global intangible low-taxed income regime together contribute to
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Fleming, Peroni & Shay: The U.S. Tax System’s Curious Embrace Of Manufacturing Job Losses
J. Clifton Fleming Jr. (BYU; Google Scholar), Robert J. Peroni (Texas) & Stephen E. Shay (Boston College; Google Scholar), The U.S. Tax System’s Curious Embrace of Manufacturing Job Losses, 185 Tax Notes Fed. 35 (Oct. 7, 2024): In this article, the authors explain how the subpart F regime and the global intangible low-taxed income regime together contribute to
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Zhang: The Origins Of U.S. Territorial Taxation And The Insular Cases
Alex Zhang (Emory; Google Scholar), The Origins of U.S. Territorial Taxation and the Insular Cases, 134 Yale L.J. F. __ (2024): This Essay examines Congress's design of territorial revenue systems during 1898-1900. Eager to protect the federal fisc, lawmakers instituted tariffs between Puerto Rico and the mainland. Their choices segregated the territories from the federal
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Zhang: The Origins Of U.S. Territorial Taxation And The Insular Cases
Alex Zhang (Emory; Google Scholar), The Origins of U.S. Territorial Taxation and the Insular Cases, 134 Yale L.J. F. __ (2024): This Essay examines Congress's design of territorial revenue systems during 1898-1900. Eager to protect the federal fisc, lawmakers instituted tariffs between Puerto Rico and the mainland. Their choices segregated the territories from the federal
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Ordower: Tax As Hybrid Law—Borrowing And Convergences
Henry Ordower (St. Louis; Google Scholar), Tax As Hybrid Law: Borrowing and Convergences, 11 J. Int’l & Compar. L. 259 (2024): This article argues that tax is a hybrid of civil and common law, public and private law, and is cross-disciplinary. It observes that tax law has become an all-purpose tool for legislators. It seeks to demonstrate
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Ordower: Tax As Hybrid Law—Borrowing And Convergences
Henry Ordower (St. Louis; Google Scholar), Tax As Hybrid Law: Borrowing and Convergences, 11 J. Int’l & Compar. L. 259 (2024): This article argues that tax is a hybrid of civil and common law, public and private law, and is cross-disciplinary. It observes that tax law has become an all-purpose tool for legislators. It seeks to demonstrate
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Challenging The Johnson Amendment: What SAFE SPACE Gets Right — And Wrong
Benjamin Leff (American; Google Scholar), Challenging the Johnson Amendment: What SAFE SPACE Gets Right — and Wrong, 185 Tax Notes Fed. 51 (Oct. 7, 2024): In this article, Leff argues that the IRS’s interpretation of section 501(c)(3)’s prohibition on campaign intervention (the Johnson Amendment) is unconstitutional, as claimed in a recent Tax Court petition, but
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Challenging The Johnson Amendment: What SAFE SPACE Gets Right — And Wrong
Benjamin Leff (American; Google Scholar), Challenging the Johnson Amendment: What SAFE SPACE Gets Right — and Wrong, 185 Tax Notes Fed. 51 (Oct. 7, 2024): In this article, Leff argues that the IRS’s interpretation of section 501(c)(3)’s prohibition on campaign intervention (the Johnson Amendment) is unconstitutional, as claimed in a recent Tax Court petition, but
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Zhang Presents Fiscal Autonomy In Subnational Taxation Today At UC-Irvine
Alex Zhang (Emory; Google Scholar) presents Fiscal Autonomy in Subnational Taxation at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: Within the United States, two subnational governments have distinctive powers to tax: Native tribes and U.S. territories. Native tribes can tax their own members and the commercial activities of non-Indian
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Zhang Presents Fiscal Autonomy In Subnational Taxation Today At UC-Irvine
Alex Zhang (Emory; Google Scholar) presents Fiscal Autonomy in Subnational Taxation at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: Within the United States, two subnational governments have distinctive powers to tax: Native tribes and U.S. territories. Native tribes can tax their own members and the commercial activities of non-Indian
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WSJ: He Was A Monk, Then A Billionaire, And Now An Alleged Tax Cheat
Wall Street Journal, He Was a Monk, Then a Billionaire and Now an Alleged Tax Cheat: Manoj Bhargava dropped out of Princeton University in the 1970s to find enlightenment in India. He lived as a monk and grew close to the family of a prominent guru. When Bhargava later struck it rich selling 5-Hour Energy
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WSJ: He Was A Monk, Then A Billionaire, And Now An Alleged Tax Cheat
Wall Street Journal, He Was a Monk, Then a Billionaire and Now an Alleged Tax Cheat: Manoj Bhargava dropped out of Princeton University in the 1970s to find enlightenment in India. He lived as a monk and grew close to the family of a prominent guru. When Bhargava later struck it rich selling 5-Hour Energy
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Grinberg Delivers Lecture On Pillar 2 And The OECD Tax Function Today At Vienna University
Itai Grinberg (Georgetown) delivers the 2024 Klaus Vogel Lecture at Vienna University today on Pillar 2 and the OECD Tax Function: The two pillar international tax deal agreed in 2021 represented the most important international economic agreement thus far this century. At the time, that political agreement was both a diplomatic success for the Biden Administration
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Grinberg Delivers Lecture On Pillar 2 And The OECD Tax Function Today At Vienna University
Itai Grinberg (Georgetown) delivers the 2024 Klaus Vogel Lecture at Vienna University today on Pillar 2 and the OECD Tax Function: The two pillar international tax deal agreed in 2021 represented the most important international economic agreement thus far this century. At the time, that political agreement was both a diplomatic success for the Biden Administration