Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Kamin: The Macroeconomic Context For A 2025 Tax Deal
David Kamin (NYU), The Macroeconomic Context for a 2025 Tax Deal, 184 Tax Notes 2673 (Sept. 30, 2024): In this article, Kamin argues that 2025 looks like a year in which fiscal consolidation would be appropriate given the macroeconomic context for the expiring provisions of the Tax Cuts and Jobs Act, and he explains that
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Kamin: The Macroeconomic Context For A 2025 Tax Deal
David Kamin (NYU), The Macroeconomic Context for a 2025 Tax Deal, 184 Tax Notes 2673 (Sept. 30, 2024): In this article, Kamin argues that 2025 looks like a year in which fiscal consolidation would be appropriate given the macroeconomic context for the expiring provisions of the Tax Cuts and Jobs Act, and he explains that
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TaxProf Blog Weekend Roundup
Saturday: This Week's Ten Most Popular TaxProf Blog Posts July 2024 Texas Bar Exam Results: Texas A&M Is #1 Again Collectibles Tax And The Art Of The Buying, Renting, And Selling Virtual Land NFTs Sunday: Our Curated Lives Are Walling Us Off From Others, And Ultimately From God The Wild Robot: A Radical Sense Of
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TaxProf Blog Weekend Roundup
Saturday: This Week's Ten Most Popular TaxProf Blog Posts July 2024 Texas Bar Exam Results: Texas A&M Is #1 Again Collectibles Tax And The Art Of The Buying, Renting, And Selling Virtual Land NFTs Sunday: Our Curated Lives Are Walling Us Off From Others, And Ultimately From God The Wild Robot: A Radical Sense Of
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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. [961 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [851 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar) [483 Downloads] Reforming the Taxation of Life Insurance, by
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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. [961 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [851 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar) [483 Downloads] Reforming the Taxation of Life Insurance, by
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Collectibles Tax And The Art Of The Buying, Renting, And Selling Virtual Land NFTs
Devyn Darius Arredondo (J.D. 2024, Arizona), Note, Collectibles Tax and the Art of Buying, Renting, and Selling Virtual Land NFTs, 66 Ariz. L. Rev. 505 (2024): Virtual land non-fungible tokens (“NFTs”) used in the metaverse have been around for fewer than five years. As such, there is very little guidance from the Internal Revenue Service
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Collectibles Tax And The Art Of The Buying, Renting, And Selling Virtual Land NFTs
Devyn Darius Arredondo (J.D. 2024, Arizona), Note, Collectibles Tax and the Art of Buying, Renting, and Selling Virtual Land NFTs, 66 Ariz. L. Rev. 505 (2024): Virtual land non-fungible tokens (“NFTs”) used in the metaverse have been around for fewer than five years. As such, there is very little guidance from the Internal Revenue Service
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews A Theory Of The REIT By Oh & Verstein
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Jason Oh (UCLA) & Andrew Verstein (UCLA; Google Scholar), A Theory of the REIT, 133 Yale L.J. 755 (2024). In A Theory of the REIT, Jason Oh and Andrew Verstein reconceptualize the connections between corporate law and tax law to illuminate the viability
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews A Theory Of The REIT By Oh & Verstein
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Jason Oh (UCLA) & Andrew Verstein (UCLA; Google Scholar), A Theory of the REIT, 133 Yale L.J. 755 (2024). In A Theory of the REIT, Jason Oh and Andrew Verstein reconceptualize the connections between corporate law and tax law to illuminate the viability
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Tax Policy In The Biden Administration
The Atlantic, Why Both Parties Agree on Raising (These) Taxes Bloomberg, Corporate Jet Tax Breaks at Risk in IRS Probes of Personal Use Bloomberg, OECD Deal on Life Support Shows Multilateralism, Taxes Don't Mix Bloomberg, The Tax Impact of the 2024 Election Cato Institute, New IRS Tax Gap Estimate Cato Institute, Reviewing the Case Against
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Tax Policy In The Biden Administration
The Atlantic, Why Both Parties Agree on Raising (These) Taxes Bloomberg, Corporate Jet Tax Breaks at Risk in IRS Probes of Personal Use Bloomberg, OECD Deal on Life Support Shows Multilateralism, Taxes Don't Mix Bloomberg, The Tax Impact of the 2024 Election Cato Institute, New IRS Tax Gap Estimate Cato Institute, Reviewing the Case Against
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Next Week’s Tax Workshops
Monday, October 21: Itai Grinberg (Georgetown) will deliver the 2024 Klaus Vogel Lecture on Pillar 2 and the Future of Global Minimum Tax Enforcement. If you would like to attend, please contact Barbara Ender. Tuesday, October 22: Alex Zhang (Emory; Google Scholar) will present Fiscal Autonomy in Subnational Taxation as part of the UC-Irvine Tax
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Next Week’s Tax Workshops
Monday, October 21: Itai Grinberg (Georgetown) will deliver the 2024 Klaus Vogel Lecture on Pillar 2 and the Future of Global Minimum Tax Enforcement. If you would like to attend, please contact Barbara Ender. Tuesday, October 22: Alex Zhang (Emory; Google Scholar) will present Fiscal Autonomy in Subnational Taxation as part of the UC-Irvine Tax
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Zhang Presents Fiscal Autonomy In Subnational Taxation Today At Boston College
Alex Zhang (Emory; Google Scholar) presents Fiscal Autonomy in Subnational Taxation at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: 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
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Zhang Presents Fiscal Autonomy In Subnational Taxation Today At Boston College
Alex Zhang (Emory; Google Scholar) presents Fiscal Autonomy in Subnational Taxation at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: 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
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Avi-Yonah & Wang: Tax Delegation Post-Loper Bright
Reuven S. Avi-Yonah (Michigan; Google Scholar) & JJ Wang (J.D. 2025, Michigan), Tax Delegation Post-Loper Bright: In its recent decision in Loper Bright, the Supreme Court has fundamentally shifted the contours of judicial deference to administrative interpretations by repealing the Chevron doctrine. However, while the Court has curtailed deference, it simultaneously underscored the legitimacy of
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Avi-Yonah & Wang: Tax Delegation Post-Loper Bright
Reuven S. Avi-Yonah (Michigan; Google Scholar) & JJ Wang (J.D. 2025, Michigan), Tax Delegation Post-Loper Bright: In its recent decision in Loper Bright, the Supreme Court has fundamentally shifted the contours of judicial deference to administrative interpretations by repealing the Chevron doctrine. However, while the Court has curtailed deference, it simultaneously underscored the legitimacy of
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Critical Approaches To Taxation & Society Hosts Conference On Taxation Without Borders
Critical Approaches to Taxation and Society hosts a conference on Taxation without Borders: Contemporary and Future Challenges for the Power to Tax (program): Keynote Addresses: Allison Christians (McGill; Google Scholar), International Tax At A Critical Moment: Where Are We, How Did We Get Here, And Where Are We Going? Steven Dean (Boston University; Google Scholar),
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Critical Approaches To Taxation & Society Hosts Conference On Taxation Without Borders
Critical Approaches to Taxation and Society hosts a conference on Taxation without Borders: Contemporary and Future Challenges for the Power to Tax (program): Keynote Addresses: Allison Christians (McGill; Google Scholar), International Tax At A Critical Moment: Where Are We, How Did We Get Here, And Where Are We Going? Steven Dean (Boston University; Google Scholar),
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ATPI Symposium: Hidden Gender Bias In Tax Law And Policy
The American Tax Policy Institute hosts a gender and tax symposium today and tomorrow: It’s a Man’s World: Revealing and Addressing Hidden Gender Bias in Tax Law and Policy: Thursday, October 17 4:30 PM: Academic Roundtable Irina Ewing (IRS), The Price of Inequality: The Impact of U.S. Tax Policy on Gender Economic Disparities Commentator: Phyllis
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ATPI Symposium: Hidden Gender Bias In Tax Law And Policy
The American Tax Policy Institute hosts a gender and tax symposium today and tomorrow: It’s a Man’s World: Revealing and Addressing Hidden Gender Bias in Tax Law and Policy: Thursday, October 17 4:30 PM: Academic Roundtable Irina Ewing (IRS), The Price of Inequality: The Impact of U.S. Tax Policy on Gender Economic Disparities Commentator: Phyllis
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Raskolnikov Presents Taxes And Tournaments Today At Columbia
Alex Raskolnikov (Columbia) presents Taxes and Tournaments, 2024 Mich. St. L. Rev. ___ at Columbia today as part of its Faculty Workshop Series: What is the best way to reduce economic inequality? Economists, lawyers, political philosophers and politicians have pondered this question for decades. Yet there is another group of savvy and highly motivated individuals
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Raskolnikov Presents Taxes And Tournaments Today At Columbia
Alex Raskolnikov (Columbia) presents Taxes and Tournaments, 2024 Mich. St. L. Rev. ___ at Columbia today as part of its Faculty Workshop Series: What is the best way to reduce economic inequality? Economists, lawyers, political philosophers and politicians have pondered this question for decades. Yet there is another group of savvy and highly motivated individuals
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Tax Obedience During COVID Times: A Role-Play Illustrating Tax Policy Dilemmas
Nellie Munin (Zefat Academic College; Google Scholar) & Yael Efron (Zefat Academic College; Google Scholar), Tax Obedience During COVID Times: A Role-Play Illustrating Tax Policy Dilemmas, 75 Wash. U. J.L. & Pol’y 189 (2024): Professors at Zefat Academic College (ZAC) School of Law in Israel are engaging students with innovating pedagogical techniques in tax law