Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
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Cauble: Non-Experts’ Impressions of Informal Tax Guidance
Emily Cauble (Wisconsin), Non-Experts’ Impressions of Informal Tax Guidance, 76 Syracuse L. Rev. 1 (2026) I conducted a survey of 2,191 U.S. adults designed to gain insight into the impact that statements in informal IRS guidance have on non-expert taxpayers. The survey also examines whether respondents form different impressions when they receive guidance delivered by an automated…
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Pratt: Who Defines Public Policy for Charitable Organizations?
Garrett Pratt (Tennessee, Harmon Sch. Bus.), Who Defines Public Policy for Charitable Organizations? (July 27, 2026):
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SSRN Review & Roundup: Endean Reviews Calderón Gómez & Kane’s Pigou Goes Abroad
This week, Jon Endean (Brooklyn) reviews a new work by Luís C. Calderón Gómez (Cardozo) & Mitchell Kane (NYU), Pigou Goes Abroad, __ U.C. Davis L. Rev. __ (forthcoming). Pigouvian taxes have had a bit of a renaissance in the literature lately. They are cited—often approvingly—as a useful tool by which a government can help…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 54 (July 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Calderón Gómez & Kane: Pigou Goes Abroad
Luís Calderón Gómez (Cardozo) and Mitchell Kane (NYU) have posted a new piece on SSRN, forthcoming in the UC Davis Law Review, titled, “Pigou Goes Abroad.” Here’s the abstract: Pigouvian regulation is enjoying a renaissance. Scholars and policymakers increasingly hail Pigouvian instruments (e.g., a pollution tax on a polluting factory) as superior to command-and-control regulation…
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Tourek et al. on Whether Progressivity Raises Tax Capacity
Gabriel Z. Tourek (UC Davis) and coauthors have a new NBER working paper, “Does Progressivity Raise Tax Capacity? Experimental Evidence from the D.R. Congo” (July 2026). Here is the abstract: Progressive taxation is central to high-income countries’ tax systems, but developing countries typically rely on less progressive instruments. We study the introduction of progressive property…
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Ring, Seim, and Zucman: Personal Holding Companies, Tax Progressivity, and Inequality
Marius Ring (UT Austin), David Seim (Stockholm University), and Gabriel Zucman (Paris School of Economics and Berkeley) have a new NBER working paper, “Personal Holding Companies, Tax Progressivity, and Inequality” (July 2026). Here is the abstract: Tax avoidance through personal holding companies has long been viewed as a key challenge for progressive income taxation. We…
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Libby: Theories of University Endowment Taxation
Lauren Libby (Ph.D. Candidate, Yale), Theories of University Endowment Taxation, 103 Wash. U. L. Rev. 991 (2026) (reviewed by Mirit Eyal (Alabama) here) University endowment taxation is now one of the most significant issues in U.S. federal tax policy, and it only promises to grow in prominence over the next four years. Yet while growing…
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Choi & Connell: AI Deceleration (or Acceleration) by Taxation
Jonathan H. Choi (Washington University) & Paul Connell (Wisconsin), AI Deceleration (or Acceleration) by Taxation: Even the chief executives of America’s leading AI companies cannot agree on whether their products will substitute for or complement human labor. Yet most policy proposals, from data center bans to bonus depreciation for AI hardware, commit policymakers ex ante to just…
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Costinot & Werning: Should We Tax Trade? A Pigouvian Perspective
Arnaud Costinot (MIT) & Iván Werning (MIT), Should We Tax Trade? A Pigouvian Perspective, NBER Working Paper No. 35461 (July 2026):
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SSRN Review & Roundup: Harpaz Reviews Seto’s No More Tiers
This week, Assaf Harpaz (Georgia; Google Scholar) reviews a new work by Theodore P. Seto (Loyola LA; Google Scholar), No More Tiers: Rebuilding Auditability in Partnership Taxation. Over the past decades, large partnerships have grown increasingly complex, often featuring multiple layers of ownership structures with numerous tiers. Large partnerships are rarely audited, and when audits…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 53 (July 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Avi-Yonah: Taxation and Deglobalization
Reuven S. Avi-Yonah (Michigan) has a new piece posted to SSRN, “Taxation and Deglobalization.” Here’s the abstract: Since 2016, the world has been in the process of deglobalization, as evidenced by rising tariffs, limits on immigration, and the potential revival of exchange controls. The downsides of deglobalization are evident in an inflation surge, reduced economic…
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Christensen & Appleby: State Tax Exemptions for Tribal Cultural Property
Grant Christensen (Alabama) and Andrew Appleby (Tennessee) have a new piece recently published in the Yale Law Journal Forum, “State Tax Exemptions for Tribal Cultural Property.” Here’s the abstract: In 2026, the California legislature enacted Assembly Bill (AB) 1485, which exempts from real property transfer taxes certain transactions that return tribal land to tribes. This…
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Hasen: Taxing the Transfer of Compensatory Partnership Interests
David Hasen (Florida) has posted a new piece on SSRN, “Taxing the Transfer of Compensatory Partnership Interests.” Here’s the abstract: The proper rules for taxing the exchange of partnership interests for services have never been settled. This paper argues that background policy considerations support a regime that treats the receipt of most profits interests as…
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Alstadsæter, Johannesen, Le Guern Herry & Zucman on Transparency and Offshore Wealth
Annette Alstadsæter, Niels Johannesen, Ségal Le Guern Herry & Gabriel Zucman, “Global Financial Transparency and Offshore Wealth Accumulation” (NBER Working Paper, July 2026): This paper uses administrative data to analyze wealth flows from Norway to offshore tax havens before and after a major improvement of global financial transparency: automatic exchange of bank account information between…
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Pittsburgh Tax Review Symposium: AI in Tax Practice and Law School Education
The Pittsburgh Tax Review has published Symposium, AI in Tax Practice and Law School Education, 23 Pitt, Tax Rev. 283- 353 (2026) : Sarah B. Lawsky (Illinois), Direct File as Formalization, 23 Pitt. Tax Rev. 283 (2026) (reviewed by Jeff Gordon (Vanderbilt) here): Direct File was a program created by the United States government that…
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Saito: Granting Tax
Blaine G. Saito (Ohio State), Granting Tax, 63 Hous. L. Rev. 629 (2026): The U.S. federal tax system is failing to promote the values of democracy and egalitarianism. Powerful interests like the wealthy and multinational entities have bent the tax system to their whim. Meanwhile, disadvantaged groups and the working class have little voice or…
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SteuerLLM: An Open-Source AI Model for German Tax Law
An international team of researchers has released SteuerLLM, am open-source, 28-billion-parameter AI model trained on German tax law materials. In a companion article, the team reports that SteuerLLM outperforms general-purpose instruction-tuned models of comparable size and, in some tests, substantially larger systems. These results suggest that domain-specific design may matter more than parameter count for…
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Growiec, Prettner & Szkróbka: Workers’ Incentives and the Optimal Taxation of AI
Jakub Growiec (SGH Warsaw Sch. Econ.), Klaus Prettner (Vienna U. Econ. & Bus.) & Maciej Szkróbka (SGH Warsaw Sch. Econ.), Workers’ Incentives and the Optimal Taxation of AI (Mar. 18, 2026):
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Netanya Hosts 10th International Roundtable on Taxation and Tax Policy
Netanya Academic College School of Law will host the Tenth International Roundtable on Taxation and Tax Policy on Tuesday, July 21, 2026. Details and sessions, below the fold.
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SSRN Review & Roundup: Narotzki Reviews Avi-Yonah’s Taxation and Deglobalization
This week, Doron Narotzki (Akron; Google Scholar) reviews Reuven S. Avi-Yonah (Michigan; Google Scholar), Taxation and Deglobalization, 80 Tax L. Rev. _ (forthcoming 2027). Reuven Avi-Yonah’s new article focuses on one of the more difficult questions in tax policy: now that the era of hyper-globalization seems to be ending, what should tax systems do about…
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European Society of International Law Webinar: “Taxation, Racial Capitalism, and the Rule of Law: Historical Legacies and Contemporary Challenges in Global Economic Governance” on July 22, 2026
European Society of International Law Webinar: Taxation, Racial Capitalism, and the Rule of Law: Historical Legacies and Contemporary Challenges in Global Economic Governance on July 22, 2026 at 12:00 PM – 1:30 PM EST: The inaugural webinar, Taxation, Racial Capitalism, and the International Rule of Law: From Colonial Slavery to Global Governance, marks the launch of the European…
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Batchelder: When Money’s Time Isn’t Always Valued
Lily Batchelder (NYU) has posted a new piece on SSRN, “When Money’s Time Isn’t Always Valued: Accounting for Behavioral Considerations in Business Tax Reform.” Here’s the abstract: One of the fundamental questions in business taxation is whether to allow firms to immediately expense investments or require economic cost recovery, whereby firms deduct the cost over…
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Dynan, Elmendorf, and Sheiner on Ai and Fiscal Policy
Karen Dynan (Harvard), Douglas Elmendorf (Harvard), and Louise Sheiner (Brookings), have a new NBER working paper, “How Might Fiscal Policy Respond to the Rise of Artificial Intelligence?” (July 2026). Here is the abstract: Artificial intelligence will probably generate major changes in the US economy, although the nature, timing, and magnitude of those changes are highly…