
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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,…
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,…
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…
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…
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…
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…
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…
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…
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
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…
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…
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…
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…
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,…
Tax Analysts: Professor Ed Zelinsky “is continuing his challenge against New York’s taxation of income he earned while working remotely from Connecticut during the COVID-19 pandemic.”
Daniel Shaviro (NYU; Google Scholar), Now Is Now, and Then Is Then: A Memoir: “Who am I really? And what should I name my pet iguana?” Few people – and certainly not Daniel Shaviro when he was young – can answer such questions very well. But, as Shaviro shows in this lively, witty, and candid…
The University of Texas School of Law hosts the Tenth Annual Texas Tax Faculty Workshop today: Bret Wells (Houston; Google Scholar), The Past and Future of Taxing “Incomes”, 104 N.C. L. Rev. ___ (2025) (with Clint Wallace (South Carolina; Google Scholar)) Commenter: Robert Peroni (Texas) Phyllis Taite (Oklahoma), Subsidies as Silent Spending: Tax Policy in DisguiseCommenter: Will…
Ellen Aprill (Loyola-L.A.; Google Scholar) and Beverly Moran (Vanderbilt) received the AALS Tax Section Lifetime Achievement Award at the year's AALS Annual Meeting in San Francisco: Ellen Aprill Ellen Aprill is a teacher, a scholar, a mentor, and a mensch. As noted in our call for nominations, the purpose of the Section of Taxation’s Lifetime…
Tax Notes Federal Persons of the Year: Dorothy Brown, Champion for Change: Dorothy Brown reflects on her time spent serving as a member of the Treasury Advisory Committee on Racial Equity and the committee’s ultimate success in advocating for Treasury to release regulations on sharing more data with the Census Bureau to help conduct critical…
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…
Jeremiah Coder, People in Tax: Interview with Anthony Infanti, 43 ABA Tax Times 6 (Winter-Spring 2024): Editor’s Note: Anthony “Tony” Infanti is a professor of law at the University of Pittsburgh School of Law. Professor Infanti teaches a variety of tax courses at Pitt Law, including Federal Income Tax, Corporate Tax, and International Tax. He is…
Roger Colinvaux (Catholic University) received the 2024 Outstanding Nonprofit Academic Award from the ABA Business Law Section: The legal nonprofit community has named the 2024 recipients of the annual “Outstanding Nonprofit Lawyer Awards.” The Nonprofit Organizations Committee of the American Bar Association, Business Law Section, recognizes accomplished and civic-minded nonprofit lawyers in the categories of…
Erin Scharff (Associate Dean of Research and Faculty Development, Arizona State) has been named Willard H. Pedrick Distinguished Research Scholar: Erin Adele Scharff joined the ASU College of Law faculty in 2014. Previously, she was a visiting assistant professor of tax law at New York University School of Law, where she served as an editor…
Northwestern University, Sarah B. Lawsky Receives 2024 Walder Award: Sarah B. Lawsky, Stanford Clinton Sr. and Zylpha Kilbride and Clinton Research Professor of Law at Northwestern Pritzker School of Law, has received the 2024 Martin E. and Gertrude G. Walder Award for Research Excellence. The award recognizes Lawsky’s international impact at the intersection of law,…
Jacob Goldin Awarded 2024 Donald M. Ephraim Prize in Law and Economics: The second annual Donald M. Ephraim Prize in Law and Economics has been awarded to Jacob Goldin, Richard M. Lipton Professor of Tax Law at the University of Chicago Law School. The prize, established last year by the University of Chicago through the…