Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Profs
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Kathleen Thomas (UNC) Presents “Taxing Attention” at Boston College Tax Policy Workshop
Kathleen Thomas (UNC Law) presents “Taxing Attention” at Boston College Tax Policy Workshop today: The rise of social media platforms and other digital businesses has transformed the economy. Companies like Meta and Alphabet have developed a booming industry where advertising revenue drives profits and we, the consumers, provide the product. But what, exactly, are we…
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Mayer: The Future of Nonprofit Regulation in the United States
Lloyd H. Mayer (Notre Dame) has a new piece published, The Future of Nonprofit Regulation in the United States: Three Dynamic Trends, in the Nonprofit Policy Forum (Oct. 27, 2025). Here’s the abstract: Nonprofit regulation in the United States is strongly influenced by society-wide political trends. This influence is especially evident today with respect to racial justice debates,…
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Applications Open for NYU Tax VAP
Applications are open for candidates for the Visiting Assistant Professor of Tax Law in the Graduate Tax Program at NYU. The position is a one-year term appointment with possibility of renewal for a second year. The position is not a tenure-track appointment. For more information, please see this link. Applicants can apply here and should…
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Clarke & Glogower, The Indirect Taxes
Conor Clark (Wash. U.) & Ari Glogower (Northwestern), The Indirect Taxes, 102 Notre Dame L. Rev. (forthcoming 2027) Article I of the Constitution empowers Congress to “lay and collect Taxes, Duties, Imposts and Excises.” It is arguably Congress’s most important power. A government’s first task is to fund itself, and the absence of an enforceable…
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Call for Nominations: AALS Tax Section Lifetime Achievement Award
Please submit nominations for the AALS Tax Section’s Lifetime Achievement Award by emailing Phyllis Taite at phyllis.taite@ou.edu by October 2. The Section of Taxation’s Lifetime Achievement Award honors an individual who has had a distinguished career of teaching, service, and scholarship. The recipient should be someone who has made a significant impact on the field of taxation, the legal community,…
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UC Law SF Tax Prof Manoj Viswanathan to Serve as Interim Provost and Academic Dean
UC Law SF, Prof. Manoj Viswanathan Will Serve as Interim Provost & Academic Dean in 2027: After more than a decade of teaching, scholarship, and service at UC Law San Francisco, Professor Manoj Viswanathan is preparing to take on one of the College’s most important roles. Starting in January 2027, Viswanathan will serve as interim provost &…
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TaxProf Blog Op-Ed: Avi-Yonah on “Should the Government Control the Major AI Firms?”
This TaxProf Op-Ed on whether the government should control the major AI firms is by Reuven S. Avi-Yonah (Michigan): Should the Government Control the Major AI Firms? Reuven Avi-Yonah Senator Bernie Sanders (I-VT) has proposed recently that the government should take an equity interest in the largest AI firms and use it to fund a…
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Call for Papers: Emerging Tax Scholars Workshop
The University of Florida Levin College of Law invites submissions for the Emerging Tax Scholars Workshop, to be held November 5–6, 2026, in Gainesville, Florida. The workshop is designed to support early-career scholars developing new research in tax law and policy. Eligibility Submissions are welcome from tenure-track law faculty who have not yet received tenure,…
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Law Schools Hiring in Tax Law
The following law schools are looking to hire in tax law this year (updates from the original post are in bold): Please feel free to email any corrections or additions to taxprofblogeditors [at] pepperdine.edu. UPDATES:
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Syracuse: Seeking Associate Teaching Professor; Clinic Director – Low Income Taxpayer Clinic
Syracuse University College of Law is seeking an associate teaching professor to direct its Low Income Taxpayer Clinic and teach tax courses: Syracuse University College of Law invites applications for the position of Associate Teaching Professor and Director of the Sherman F. Levey ’57, L’59 Low Income Taxpayer Clinic (LITC). This is a three-year contract…
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NY Tax on Remote Work Again Withstands Professor’s Challenge
Perry Cooper (Bloomberg Law): NY Tax on Remote Work Again Withstands Professor’s Challenge New York’s strict rules for taxing remote work performed for in-state companies survived another legal attack after a state appeals court ruled Thursday that they conform to federal constitutional protections. … Zelinsky asked the New York Supreme Court, Appellate Division, Third Department,…
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Miami Law Seeks Visiting Faculty for ’26-’27
Miami: Seeking Visiting Faculty for ’26-’27: The University of Miami School of Law is pleased to announce that it is currently seeking applicants for visiting professor position(s) for the Fall 2026 and Spring 2027 semesters. The law school has a number of curricular needs but is especially interested in candidates specializing in environmental, tax, labor,…
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JOTWELL: Jury Rights in Civil Tax Cases??
Susan Morse (Texas): Jury Rights in Civil Tax Cases?? (reviewing Steve R. Johnson (FSU), Jarkesy, the Seventh Amendment, and Tax Penalties, 79 U. Mia. L. Rev. 461 (2025)) Does the Seventh Amendment provide a taxpayer with the right to a jury before the government imposes tax penalties? This issue is live at the Tax Court, at Courts of Appeals,…
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New York Appellate Court Oral Arguments in Zelinsky Remote Work Case
The New York Supreme Court, Appellate Division, Third Department, held oral arguments in tax law professor Edward Zelinsky’s challenge of New York’s “convenience of the employer” rule. Specifically, Prof. Zelinsky is asserting that New York improperly sourced his employment income to New York during the COVID-19 pandemic when the government forced Cardozo to close and…
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Doctoral Meeting of Researchers in International Taxation (DocMIT)
The International Bureau of Fiscal Documentation (IBFD) will host the next Doctoral Meeting of Researchers in International Taxation (DocMIT) on 1–2 February 2027 in Amsterdam. This event offers selected PhD candidates a unique opportunity to present their research, receive expert feedback, and engage with peers in the field of international, European, or comparative tax law. Applications are…
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Scholar Meeting of International Tax Researchers (ScholarMIT)
The International Bureau of Fiscal Documentation (IBFD) invites early-career tax scholars to apply for the Scholar Meeting of International Tax Researchers (ScholarMIT), taking place in Amsterdam on 1–2 February 2027. This event offers a platform to present ongoing research, receive expert feedback, and connect with peers in international, European, or comparative tax law. Applications are welcome…
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Sarin (NY Times): No Wonder Everyone’s Rallying Around This Terrible Idea
In the New York Times, Natasha Sarin (Yale), a contributing Opinion writer, has a new piece, “No Wonder Everyone’s Rallying Around This Terrible Idea.” From the piece: In a nation seemingly unable to agree on anything, people appear to be converging on one idea: Taxes are bad. In addition to the calls for broad-based middle-class…
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Law Professor Takes Another Swing at New York Remote Worker Tax
Perry Cooper & Danielle Muoio Dunn (Bloomberg Law): Law Professor Takes Another Swing at New York Remote Worker Tax A challenge to New York’s taxation of remote workers heads to court on June 1, in a case tax attorneys say will have to get to the US Supreme Court before there’s any real change. Edward…
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Liscow (NY Times): The Simple Answer to Taxing the Rich Is the Best Answer
Zachary Liscow, The Simple Answer to Taxing the Rich Is the Best Answer (New York Times, May 22, 2026) The United States is seeing an increasing concentration of wealth at the very top and a worsening national debt. For many Americans, taxing the rich more is an obvious move. Ask tax policy experts how to…
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How to Tax Billionaires
Who could ask for a more counter intuitive argument than that offered by Boston College law professor Ray Madoff in her recent article in the Atlantic The first step to taxing billionaires, she contends, is to abolish the estate tax, Seems odd, but she makes a strong case, which you can find here: https://www.theatlantic.com/ideas/2026/04/estate-tax-billionaires-wealth/686770/?gift=3c3eLbie5lXpHEM65bA3YfS-2jSureaCYm_0XZG9KS4&utm_source=copy-link&utm_medium=social&utm_campaign=share
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Hackney: Arts Tax Policy
Philip Hackney (Pittsburgh), Arts Tax Policy: Democracy or Plutocracy?, 60 Loy. L.A. L. Rev. (forthcoming 2026), U. of Pittsburgh Legal Studies Research Paper No. 2026-13, Available at SSRN: https://ssrn.com/abstract=6511360 The United States National Endowment for the Arts’ budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35…
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Alvin Warren’s Tax Oeuvre
Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC), Alvin Warren’s Writings, 190 Tax Notes 1469 (Mar. 3, 2026): Practitioners routinely ignore, or are not exposed to, so-called academic articles on tax. Usually it doesn’t matter because academic articles are seldom useful in practice. Occasionally, an appellate brief making a constitutional argument will cite one. But…
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Herzfeld: Wars and Oil Crises Drive Tax Policy Shifts
Mindy Herzfeld (Florida), Wars and Oil Crises Drive Tax Policy Shifts, 121 Tax Notes Int’l 2101 (March 23, 2026) The U.S. bombing of Iran has disrupted oil shipments through the Strait of Hormuz, leading to wild swings in the price of oil and reports of windfall profits for U.S. oil companies. (See “U.S. Oil Groups…
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University of San Diego School of Law Hosts the Inaugural Law and PPE (Politics, Philosophy, and Economics) Workshop
The University of San Diego School of Law hosts the inaugural Law and PPE (Politics, Philosophy, and Economics) Workshop today (Friday, March 27, 2026). The workshop brings together legal scholars (including several tax professors) whose work treats philosophy and economics as complementary rather than competitive approaches to legal questions. The program features five papers with…
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Tax Podcasts Featuring Tax Profs
Perhaps this is old news for some, but I recently learned of two tax podcasts that feature tax professors. First, Tax Notes hosts a podcast called “Tax Notes Talk” (Apple, Spotify). This came across my radar because of a recent episode in which Jeremy Bearer-Friend (GWU) and Sarah Polcz (UC Davis) discuss their recent paper,…