
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

Ron Harris (Tel Aviv; Google Scholar) presents a chapter from Empire Ltd.: Law and the Rise of Multinational Companies in the First Era of Globalization (1844-1914) at the Oxford-Virginia Legal Dialogs today hosted by Tsilly Dagan and Ruth Mason: The First Era of Globalization (1870-1914) involved not only more intensive international trade but also territorial
Call for Nominations, AALS Section on Taxation 2025 Lifetime Achievement Award: The AALS Section on Taxation Executive Committee is pleased to open nominations for its 2025 Lifetime Achievement Award. This award, first given in 2024 to Professors Patricia Cain and Cliff Fleming, honors an individual who has had a distinguished career of teaching, service, and
Call for Nominations, AALS Section on Taxation 2025 Lifetime Achievement Award: The AALS Section on Taxation Executive Committee is pleased to open nominations for its 2025 Lifetime Achievement Award. This award, first given in 2024 to Professors Patricia Cain and Cliff Fleming, honors an individual who has had a distinguished career of teaching, service, and
Michelle Lyon Drumbl (Washington & Lee), Tax Enforcement at the Intersection of Social Welfare and Vulnerable Populations, 2024 Wis. L. Rev. 587: This Essay engages with Professor Bernadette Atuahene’s theory of stategraft [A Theory of Stategraft, 98 N.Y.U. L. Rev. 1 (2023)] in the context of tax administration and the role that the Internal Revenue Service
Michelle Lyon Drumbl (Washington & Lee), Tax Enforcement at the Intersection of Social Welfare and Vulnerable Populations, 2024 Wis. L. Rev. 587: This Essay engages with Professor Bernadette Atuahene’s theory of stategraft [A Theory of Stategraft, 98 N.Y.U. L. Rev. 1 (2023)] in the context of tax administration and the role that the Internal Revenue Service
Young Ran (Christine) Kim (Cardozo; Google Scholar) & Reuven S. Avi-Yonah (Michigan; Google Scholar), Introduction, in The International Tax Revolution (Cambridge University Press, forthcoming 2025): The past decade has witnessed the creation of a new international tax regime (ITR). Since the advent of globalization in the 1980s and digitalization in the 1990s, the original ITR ceased
Young Ran (Christine) Kim (Cardozo; Google Scholar) & Reuven S. Avi-Yonah (Michigan; Google Scholar), Introduction, in The International Tax Revolution (Cambridge University Press, forthcoming 2025): The past decade has witnessed the creation of a new international tax regime (ITR). Since the advent of globalization in the 1980s and digitalization in the 1990s, the original ITR ceased
Emily Satterthwaite (Georgetown; Google Scholar), Hardship Withdrawals from 401(k)s: A Trap for the Unwary (JOTWELL) (reviewing Goldburn P. Maynard, Jr. (Indiana-Kelley; Google Scholar) & Clinton Wallace (South Carolina; Google Scholar), Penalizing Precarity, 123 Mich. L. Rev __ (2024)):: Those who are committed to strengthening safety nets for economically precarious workers at modest revenue cost should look no further
Emily Satterthwaite (Georgetown; Google Scholar), Hardship Withdrawals from 401(k)s: A Trap for the Unwary (JOTWELL) (reviewing Goldburn P. Maynard, Jr. (Indiana-Kelley; Google Scholar) & Clinton Wallace (South Carolina; Google Scholar), Penalizing Precarity, 123 Mich. L. Rev __ (2024)):: Those who are committed to strengthening safety nets for economically precarious workers at modest revenue cost should look no further
Florida State University College of Law, Visiting Assistant Professor: Florida State University College of Law seeks at least one Visiting Assistant Professor, to begin in the 2025-2026 academic year. … The College is seeking scholar-teachers interested in future appointment as tenure-track members of a law faculty. This VAP is an opportunity for individuals coming from
Florida State University College of Law, Visiting Assistant Professor: Florida State University College of Law seeks at least one Visiting Assistant Professor, to begin in the 2025-2026 academic year. … The College is seeking scholar-teachers interested in future appointment as tenure-track members of a law faculty. This VAP is an opportunity for individuals coming from
Harvard Gazette, Raise Corporate Tax Rates! No, Cut Them! Maybe Take a Look First?: Congress is spoiling for a tax battle in 2025. Key parts of the 2017 Tax Cuts and Jobs Act are set to expire. Most urgent to many voters are sunsetting provisions aimed at households, including the more generous Child Tax Credit.
Harvard Gazette, Raise Corporate Tax Rates! No, Cut Them! Maybe Take a Look First?: Congress is spoiling for a tax battle in 2025. Key parts of the 2017 Tax Cuts and Jobs Act are set to expire. Most urgent to many voters are sunsetting provisions aimed at households, including the more generous Child Tax Credit.
Alex Raskolnikov (Columbia) presents A New View of Formal Equality at Columbia today as part of its Faculty Workshop Series: When it comes to equality under the law, the contemporary focus is decidedly on substance rather than form. This is especially so when economic inequality is concerned. Formal equality of law—understood as the absence of formal legal
Alex Raskolnikov (Columbia) presents A New View of Formal Equality at Columbia today as part of its Faculty Workshop Series: When it comes to equality under the law, the contemporary focus is decidedly on substance rather than form. This is especially so when economic inequality is concerned. Formal equality of law—understood as the absence of formal legal
Wall Street Journal, Rich Americans Prep Fail-Safe Estate Plans Ahead of Election: With the presidential race in a dead heat, rich Americans are calling estate lawyers. The wealthy want to know if they should take steps to protect their fortunes from higher estate taxes. Should a change under the 2017 tax cuts expire as scheduled
Wall Street Journal, Rich Americans Prep Fail-Safe Estate Plans Ahead of Election: With the presidential race in a dead heat, rich Americans are calling estate lawyers. The wealthy want to know if they should take steps to protect their fortunes from higher estate taxes. Should a change under the 2017 tax cuts expire as scheduled
Mitchell M. Gans (Hofstra), Does the End of Chevron Deference Mean a Weaker IRS?, 184 Tax Notes Fed. 1503 (Aug. 19, 2024): The IRS was a powerful adversary when agencies enjoyed deference. Armed with Chevron deference, the IRS could resolve ambiguity in a code section by regulation. The courts deferred to that regulation — giving it
Mitchell M. Gans (Hofstra), Does the End of Chevron Deference Mean a Weaker IRS?, 184 Tax Notes Fed. 1503 (Aug. 19, 2024): The IRS was a powerful adversary when agencies enjoyed deference. Armed with Chevron deference, the IRS could resolve ambiguity in a code section by regulation. The courts deferred to that regulation — giving it
Above the Law, Biglaw Farewell Memo Is A Classic Of The Genre: Subject: Veni, Vidi, Arrivederci Dearest Weil Fam, I’m emailing to notify you that henceforward, any inappropriate communications from me will be reportable to the local authorities, not HR, because today is my last day at the firm. My two and a half years
Above the Law, Biglaw Farewell Memo Is A Classic Of The Genre: Subject: Veni, Vidi, Arrivederci Dearest Weil Fam, I’m emailing to notify you that henceforward, any inappropriate communications from me will be reportable to the local authorities, not HR, because today is my last day at the firm. My two and a half years
Luís C. Calderón Gómez (Cardozo; Google Scholar) presents Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: Countless pages have been devoted to the question of why should everyone pay tax, yet its obverse has gone largely unnoticed: why should some
Luís C. Calderón Gómez (Cardozo; Google Scholar) presents Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: Countless pages have been devoted to the question of why should everyone pay tax, yet its obverse has gone largely unnoticed: why should some
University of Denver Sturm College of Law, Faculty Posting: The University of Denver Sturm College of Law seeks applications from entry-level and lateral candidates for full-time, tenure-track faculty positions at the rank of Assistant, Associate, or full Professor of Law. Although we welcome candidates across all subject matter areas and methodological perspectives, we are particularly
University of Denver Sturm College of Law, Faculty Posting: The University of Denver Sturm College of Law seeks applications from entry-level and lateral candidates for full-time, tenure-track faculty positions at the rank of Assistant, Associate, or full Professor of Law. Although we welcome candidates across all subject matter areas and methodological perspectives, we are particularly