Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Queen’s University Seeks To Hire An Entry Level Or Lateral Tax Prof
Queen's University Law, Tax Law Faculty Position: The Faculty of Law at Queen’s University invites applications for a tenure-track faculty position at the rank of Assistant Professor, or tenured faculty position at the rank of Associate Professor, with a specialization in Tax Law. The successful applicant will be the inaugural Faculty of Law Scholar in
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Queen’s University Seeks To Hire An Entry Level Or Lateral Tax Prof
Queen's University Law, Tax Law Faculty Position: The Faculty of Law at Queen’s University invites applications for a tenure-track faculty position at the rank of Assistant Professor, or tenured faculty position at the rank of Associate Professor, with a specialization in Tax Law. The successful applicant will be the inaugural Faculty of Law Scholar in
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Bearer-Friend: Paying For Reparations—How To Capitalize A Multi-Trillion Reparations Fund
Jeremy Bearer-Friend (George Washington; Google Scholar), Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, 67 How. L.J. 1 (2024): This Article proposes a novel approach to capitalizing a reparations fund worth trillions of dollars. Under the proposal, publicly-traded firms on U.S. exchanges would be required to remit shares of corporate equity to a
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Bearer-Friend: Paying For Reparations—How To Capitalize A Multi-Trillion Reparations Fund
Jeremy Bearer-Friend (George Washington; Google Scholar), Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, 67 How. L.J. 1 (2024): This Article proposes a novel approach to capitalizing a reparations fund worth trillions of dollars. Under the proposal, publicly-traded firms on U.S. exchanges would be required to remit shares of corporate equity to a
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WSJ: A Tax-Shelter Crackdown Uncovers A Dentist’s ‘Smile High Trust’
Wall Street Journal Tax Report, A Tax-Shelter Crackdown Uncovers a Dentist’s ‘Smile High Trust’: Ryan Ulibarri, a family dentist in Fort Collins, Colo., is in tax trouble that could take a big bite of his time and money [Department of Justice Press Release]. In late August, a Denver grand jury indicted him on six criminal counts
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WSJ: A Tax-Shelter Crackdown Uncovers A Dentist’s ‘Smile High Trust’
Wall Street Journal Tax Report, A Tax-Shelter Crackdown Uncovers a Dentist’s ‘Smile High Trust’: Ryan Ulibarri, a family dentist in Fort Collins, Colo., is in tax trouble that could take a big bite of his time and money [Department of Justice Press Release]. In late August, a Denver grand jury indicted him on six criminal counts
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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 #2. [870 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [656 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 #2. [870 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [656 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google
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Tax Whistleblowers Receive $74m Of $263m Recovery; IRS Plans 170% Increase In Whistleblower Office Staff
Washington Post, They Exposed a Tax Cheater. They’ll Share a $74 Million Reward.: The IRS recovered $263 million from a single individual, ending more than a decade of tax evasion and one of its biggest whistleblower cases ever, according to lawyers from three firms involved in the case. The three informants will split $74 million,
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Tax Whistleblowers Receive $74m Of $263m Recovery; IRS Plans 170% Increase In Whistleblower Office Staff
Washington Post, They Exposed a Tax Cheater. They’ll Share a $74 Million Reward.: The IRS recovered $263 million from a single individual, ending more than a decade of tax evasion and one of its biggest whistleblower cases ever, according to lawyers from three firms involved in the case. The three informants will split $74 million,
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Marks’s Winning By Losing: The Strategy Of Adverse Letter Rulings
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025). Tax law is rich with sources. We have sources of binding law in the forms of statutes, regulations, and court cases. But there
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Marks’s Winning By Losing: The Strategy Of Adverse Letter Rulings
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025). Tax law is rich with sources. We have sources of binding law in the forms of statutes, regulations, and court cases. But there
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Tax Policy In The Biden Administration
American Prospect, Trump’s Tax Cut-A-Rama Total So Far: $9.75 Trillion Bloomberg, Company Executives See AI as Key to Global Minimum Tax Challenge Bloomberg, Harris’ Most Important Tax Plan Is Unknowable Bloomberg, It’s Tax Season for Trump and Harris on the 2024 Campaign Trail Bloomberg, Trump Dangles So Many Tax Breaks Even Some Advisers Are Confused
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Tax Policy In The Biden Administration
American Prospect, Trump’s Tax Cut-A-Rama Total So Far: $9.75 Trillion Bloomberg, Company Executives See AI as Key to Global Minimum Tax Challenge Bloomberg, Harris’ Most Important Tax Plan Is Unknowable Bloomberg, It’s Tax Season for Trump and Harris on the 2024 Campaign Trail Bloomberg, Trump Dangles So Many Tax Breaks Even Some Advisers Are Confused
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Next Week’s Tax Workshops
Tuesday, October 1: Sarah Lawsky (Northwestern; Google Scholar) will present Limiting Languages for Tax Law as part of the UC-San Francisco 2024 Tax Speaker Series. If you would like to attend, please contact Heather Field. Friday, October 4: Donald Tobin (Maryland; Google Scholar) will present Have your Cake and Eat it Too, An Apportioned Wealth
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Next Week’s Tax Workshops
Tuesday, October 1: Sarah Lawsky (Northwestern; Google Scholar) will present Limiting Languages for Tax Law as part of the UC-San Francisco 2024 Tax Speaker Series. If you would like to attend, please contact Heather Field. Friday, October 4: Donald Tobin (Maryland; Google Scholar) will present Have your Cake and Eat it Too, An Apportioned Wealth
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UF Tax Incubator: Complexities, Discontinuities, And Unintended Consequences Of U.S. International Tax Rules
UF Tax Incubator: Complexities, Discontinuities, and Unintended Consequences of US International Tax Rules: Options for Change (American Enterprise Institute Symposium (June 17-18, 2024): Forward (p. 1) Potential Changes to Section 367 and the Associated Treasury Regulations (p. 11) Considerations for Reforming the U.S. Source of Income Rules (p. 27) U.S. Subsidiaries of Foreign-Based MNEs —
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UF Tax Incubator: Complexities, Discontinuities, And Unintended Consequences Of U.S. International Tax Rules
UF Tax Incubator: Complexities, Discontinuities, and Unintended Consequences of US International Tax Rules: Options for Change (American Enterprise Institute Symposium (June 17-18, 2024): Forward (p. 1) Potential Changes to Section 367 and the Associated Treasury Regulations (p. 11) Considerations for Reforming the U.S. Source of Income Rules (p. 27) U.S. Subsidiaries of Foreign-Based MNEs —
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Marks: Winning By Losing—The Strategy Of Adverse Letter Rulings
Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025): Every year, the Internal Revenue Service issues hundreds of Private Letter Rulings (PLRs) responding to formal taxpayer inquiries about how tax law will apply to their proposed situations and transactions. Once issued, PLRs (which read like
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Marks: Winning By Losing—The Strategy Of Adverse Letter Rulings
Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025): Every year, the Internal Revenue Service issues hundreds of Private Letter Rulings (PLRs) responding to formal taxpayer inquiries about how tax law will apply to their proposed situations and transactions. Once issued, PLRs (which read like
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SSRN Tax Professor Rankings
SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database. Here is the new list (through September 1, 2024) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads
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SSRN Tax Professor Rankings
SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database. Here is the new list (through September 1, 2024) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads
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Rosenzweig Presents Stateless Public Goods Today At San Diego
Adam Rosenzweig (Washington University) presents Stateless Public Goods at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The rise of the digital economy has proven to be one of the most significant events in modern economic history, not only due to its potential for explosive economic growth but
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Rosenzweig Presents Stateless Public Goods Today At San Diego
Adam Rosenzweig (Washington University) presents Stateless Public Goods at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The rise of the digital economy has proven to be one of the most significant events in modern economic history, not only due to its potential for explosive economic growth but
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Speck: Transforming Tax Expenditures
Sloan G. Speck (Colorado; Google Scholar), Transforming Tax Expenditures, 2024 Colum. Bus. L. Rev. __ : For decades, reformers have advocated the repeal of tax expenditures—disguised government spending through special preferences in the Internal Revenue Code. And yet, tax expenditures persist, impairing federal tax receipts by more than $1.3 trillion annually. This Article introduces a