Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Zhang Presents Fiscal Citizenship And Taxpayer Privacy Today At Cumberland
Alex Zhang (Emory; Google Scholar) presents Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025) at Cumberland today as part of its Tax Policy Speake Series hosted by Tracey Roberts: Inequality has reached record levels, and the public shares a common belief that the ultra-rich—while accumulating enormous capital—have not borne their fair share
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Zhang Presents Fiscal Citizenship And Taxpayer Privacy Today At Cumberland
Alex Zhang (Emory; Google Scholar) presents Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025) at Cumberland today as part of its Tax Policy Speake Series hosted by Tracey Roberts: Inequality has reached record levels, and the public shares a common belief that the ultra-rich—while accumulating enormous capital—have not borne their fair share
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Next Week’s Tax Workshop
Friday, October 18: Alex Zhang (Emory; Google Scholar) will present Fiscal Autonomy in Subnational Taxation as part of the Boston College Tax Policy Collaborative. If you would like to attend, please contact Diane Ring. For individual tax workshop posts, see here. Editor's Note: If you would like to receive a daily email with links to
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Next Week’s Tax Workshop
Friday, October 18: Alex Zhang (Emory; Google Scholar) will present Fiscal Autonomy in Subnational Taxation as part of the Boston College Tax Policy Collaborative. If you would like to attend, please contact Diane Ring. For individual tax workshop posts, see here. Editor's Note: If you would like to receive a daily email with links to
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Lokken: Dividend Equivalents
Lawrence Lokken (Florida), Dividend Equivalents: Foreign investors are generally subject to a 30 percent tax on dividends received from U.S. companies. Through various derivative instruments and transactions, an investor can achieve the financial equivalent of an investment in a U.S. stock, without actually owning the stock. The U.S. Congress decided in 2010 that an investor
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Lokken: Dividend Equivalents
Lawrence Lokken (Florida), Dividend Equivalents: Foreign investors are generally subject to a 30 percent tax on dividends received from U.S. companies. Through various derivative instruments and transactions, an investor can achieve the financial equivalent of an investment in a U.S. stock, without actually owning the stock. The U.S. Congress decided in 2010 that an investor
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State Conformity To GILTI Is A Good Idea (A Defense of Minnesota)
Peter D. Enrich (Northeastern), Michael Mazerov (Center on Budget and Policy Priorities), Darien Shanske (UC-Davis; Google Scholar) & Dan Bucks (Public Revenues Consulting), State Conformity to GILTI is a Good Idea (A Defense of Minnesota), 110 Tax Notes St. 287 (Oct. 23, 2023): SALT in the Public Interest presents government and academic perspectives on state
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State Conformity To GILTI Is A Good Idea (A Defense of Minnesota)
Peter D. Enrich (Northeastern), Michael Mazerov (Center on Budget and Policy Priorities), Darien Shanske (UC-Davis; Google Scholar) & Dan Bucks (Public Revenues Consulting), State Conformity to GILTI is a Good Idea (A Defense of Minnesota), 110 Tax Notes St. 287 (Oct. 23, 2023): SALT in the Public Interest presents government and academic perspectives on state
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Stewart Reviews Teo’s The United Nations In Global Tax Coordination
Miranda Stewart (Melbourne), The Voice of All Nations in Global Tax Coordination (JOTWELL) (reviewing Nikki J. Teo (Sydney), The United Nations in Global Tax Coordination (Cambridge University Press 2023)): Sometimes a book arrives at just the right moment in history. That is the case for The United Nations in Global Tax Coordination by Dr. Nikki J. Teo,
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Stewart Reviews Teo’s The United Nations In Global Tax Coordination
Miranda Stewart (Melbourne), The Voice of All Nations in Global Tax Coordination (JOTWELL) (reviewing Nikki J. Teo (Sydney), The United Nations in Global Tax Coordination (Cambridge University Press 2023)): Sometimes a book arrives at just the right moment in history. That is the case for The United Nations in Global Tax Coordination by Dr. Nikki J. Teo,
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Sweeping Changes And An Uncertain Legacy: The Tax Cuts And Jobs Act Of 2017
William G. Gale (Brookings Institution; Google Scholar), Jeffrey L. Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute), Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, 38 J. Econ. Persps. 3 (2024): The Tax Cuts and Jobs Act (TCJA) of 2017 introduced sweeping changes to individual and corporate
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Sweeping Changes And An Uncertain Legacy: The Tax Cuts And Jobs Act Of 2017
William G. Gale (Brookings Institution; Google Scholar), Jeffrey L. Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute), Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, 38 J. Econ. Persps. 3 (2024): The Tax Cuts and Jobs Act (TCJA) of 2017 introduced sweeping changes to individual and corporate
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Cravath’s Len Teti On ‘The Human Side Of Tax Law’
Law.com, Cravath’s Len Teti on the Human Side of Tax Law: Cravath Swaine & Moore partner Len Teti hosts the firm’s “On Tax” podcast, which is now in its eighth season. The podcast seeks to share what the firm says is “the human side of tax law” and spotlights successful lawyers, professors and executives, many
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Cravath’s Len Teti On ‘The Human Side Of Tax Law’
Law.com, Cravath’s Len Teti on the Human Side of Tax Law: Cravath Swaine & Moore partner Len Teti hosts the firm’s “On Tax” podcast, which is now in its eighth season. The podcast seeks to share what the firm says is “the human side of tax law” and spotlights successful lawyers, professors and executives, many
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Ring Presents The Conflictual Core Of Global Tax Corporation Today At UC-Irvine
Diane M. Ring (Boston College; Google Scholar) presents The Conflictual Core of Global Tax Corporation (with Shu-Yi Oei (Duke; Google Scholar)) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) at UC-Irvine today as part of its Current Issues in Tax Law & Policy Colloquium Speaker Series hosted by Natascha Fastabend: It is widely argued that the world
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Ring Presents The Conflictual Core Of Global Tax Corporation Today At UC-Irvine
Diane M. Ring (Boston College; Google Scholar) presents The Conflictual Core of Global Tax Corporation (with Shu-Yi Oei (Duke; Google Scholar)) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) at UC-Irvine today as part of its Current Issues in Tax Law & Policy Colloquium Speaker Series hosted by Natascha Fastabend: It is widely argued that the world
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Deshpande Presents The Social Safety Net On Human Capital Investment Today At NYU
Manasi Deshpande (Chicago) presents The (Lack of) Anticipatory Effects of the Social Safety Net on Human Capital Investment (with Rebecca Dizon-Ross (Chicago; Google Scholar)) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Most parents whose children receive Supplemental Security Income (SSI) benefits overestimate the likelihood that
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Deshpande Presents The Social Safety Net On Human Capital Investment Today At NYU
Manasi Deshpande (Chicago) presents The (Lack of) Anticipatory Effects of the Social Safety Net on Human Capital Investment (with Rebecca Dizon-Ross (Chicago; Google Scholar)) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Most parents whose children receive Supplemental Security Income (SSI) benefits overestimate the likelihood that
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McCaffery & Jones: The Curiouser And Curiouser Case Of Carried Interests
Edward J. McCaffery (USC; Google Scholar) & Darryll K. Jones (Florida A&M), The Curiouser and Curiouser Case of Carried Interests, 66 Ariz. L. Rev. 357 (2024): In late July 2022, as the Inflation Reduction Act was being finalized, a provision limiting the carried interest preference, which allows billionaire hedge fund managers to qualify for the
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McCaffery & Jones: The Curiouser And Curiouser Case Of Carried Interests
Edward J. McCaffery (USC; Google Scholar) & Darryll K. Jones (Florida A&M), The Curiouser and Curiouser Case of Carried Interests, 66 Ariz. L. Rev. 357 (2024): In late July 2022, as the Inflation Reduction Act was being finalized, a provision limiting the carried interest preference, which allows billionaire hedge fund managers to qualify for the
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Joondeph: State Taxes And ‘Pike Balancing’
Bradley W. Joondeph (Santa Clara; Google Scholar), State Taxes and 'Pike Balancing,' 99 Ind. L.J. 893 (2024): For many decades, the Supreme Court has applied different doctrinal frameworks in evaluating whether state laws violate the dormant Commerce Clause depending on whether the law at issue was a regulation or a tax. For state regulations, the
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Joondeph: State Taxes And ‘Pike Balancing’
Bradley W. Joondeph (Santa Clara; Google Scholar), State Taxes and 'Pike Balancing,' 99 Ind. L.J. 893 (2024): For many decades, the Supreme Court has applied different doctrinal frameworks in evaluating whether state laws violate the dormant Commerce Clause depending on whether the law at issue was a regulation or a tax. For state regulations, the
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WaPo: Meet The Black-Belt, Tattooed IRS Official Who Saved 23 Children From Their Abusers
Washington Post, Meet the Black-Belt, Tattooed IRS Official Who Saved 23 Children From Their Abusers: At an early-morning Brazilian jujitsu class in Hamburg, N.Y., sweat flies as men pair off and pounce on each other, grappling and grunting on the mats. The fighters are so entangled that it’s hard to tell which hand or foot
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WaPo: Meet The Black-Belt, Tattooed IRS Official Who Saved 23 Children From Their Abusers
Washington Post, Meet the Black-Belt, Tattooed IRS Official Who Saved 23 Children From Their Abusers: At an early-morning Brazilian jujitsu class in Hamburg, N.Y., sweat flies as men pair off and pounce on each other, grappling and grunting on the mats. The fighters are so entangled that it’s hard to tell which hand or foot
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Lesson From The Tax Court: To Get Deductions For Criminal Activity, Make It Your Business
I was going to blog today on a great case involving application of the Cohan rule to help a taxpayer establish their basis in property when they had lost their records. Pak v. Commissioner, T.C. Memo. 2024-86. I decided not to because Les Book did such a nice job blogging about it here on Procedurally