Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 48 (June 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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New Issues of The Tax Lawyer
The Tax Lawyer has published two new issues. Vol. 78, No. 4 (Summer 2025) Vol. 79, No. 1 (Fall 2025) State & Local Tax Griswold Lecture
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TaxProf Blog Op-Ed: Avi-Yonah on “When Is a Fee a Tax?”
This TaxProf Op-Ed on the recent decision in California v. Mullin is by Reuven S. Avi-Yonah (Michigan): When Is a Fee a Tax? Reuven S. Avi-Yonah On June 8, 2026, US District Judge Leo T. Sorokin (D. Mass.) issued an opinion invalidating the $100,000 payment that the Trump administration had imposed on applications to obtain…
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Junior Tax 2026 Concludes at Seattle University
The 2026 Junior Tax Conference took place on June 12 and 13 at Seattle University School of Law. (Many thanks to Luke Maher for hosting!) Here are the sixteen projects presented and discussed across the two days:
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Fox and Liscow: The Rich’s Real Tax Trick Isn’t ‘Buy, Borrow, Die’
Edward Fox (Michigan) and Zachary Liscow (Yale), “The Rich’s Real Tax Trick Isn’t ‘Buy, Borrow, Die’” (Tax Policy Center, June 15, 2026): A fashionable theory of how the rich avoid taxes captures something real—but it misses what’s mostly going on. Consider two of the wealthiest billionaires in the US: Jeff Bezos and Elon Musk. The theory…
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Columbia Journal Of Tax Law Publishes New Issue
The Columbia Journal of Tax Law has published a new issue (Vol. 17, No. 1 (Fall 2025)): Jeremy Bearer-Friend (George Washington) & Sarah Polcz (UC-Davis), Sharing the Algorithm: The Tax Solution to Generative AI, 17 Colum. J. Tax L. 1 (2025) (reviewed by Assaf Harpaz (Georgia) here): Tax policy offers a core tool for mitigating…
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Pasin et al.: An Experimental Study on Institutions and Social Norms of Tax Compliance
Gian Luca Pasin (Inst. of Cognitive Sci., CNR), Aron Szekely (Inst. of Cognitive Sci., CNR) & Flaminio Squazzoni (U. Milan, Dept. Soc. & Pol. Sci.), An Experimental Study on Institutions and Social Norms of Tax Compliance, 42 Eur. Soc. Rev. 442 (2026):
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SSRN Review & Roundup: Endean Reviews Cui’s Retaliatory Taxation and the Birth of America’s First Tax Treaty
This week, Jon Endean (Brooklyn) reviews a new work by Wei Cui (British Columbia), Retaliatory Taxation and the Birth of America’s First Tax Treaty (June 10, 2026). Income tax treaties are a cornerstone of cross-border taxation in the United States, allowing individuals and companies eligible for treaty benefits to get relief from double taxation. The…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 47 (June 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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Thorndike: “Subjugation With a Budget Line: How Tax Law Protected Slavery”
Joseph J. Thorndike, Subjugation With a Budget Line: How Tax Law Protected Slavery (reviewing Anthony C. Infanti (Pittsburgh) The Human Toll: Taxation and Slavery in Colonial America)): In South Carolina’s Colonial era, executing an enslaved person created a problem. The colony’s slave code — the body of law that defined slavery, established slaveholders’ authority, and…
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Hemel: Taxation and Animals
Daniel Hemel gave the Norman A. Sugarman Tax Lecture, titled “Taxation and Animals,” at Case Western Reserve University School of Law on March 17, 2026. The accompanying piece will appear in volume 77 of the Case Western Law Review. Here is the abstract to that piece: Animals have played a central role in tax systems…
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Dale, Hemel & Manny: DAF Sponsors Should Stand Up for Nonprofit Sector Independence
Harvey Dale (NYU), Daniel Hemel (NYU), and Jill Manny (NYU), have a new piece in Tax Notes, DAF Sponsors Should Stand Up for Nonprofit Sector Independence, 191 Tax Notes Fed. 1305 (May 25, 2026). Here’s the abstract: The three largest sponsors of donor-advised funds jolted the philanthropic world in recent weeks when they announced that…
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National Tax Journal Publishes New Issue
The National Tax Journal has published volume 79, number 2 (March 2026): Zero Deng (Oregon State, Business) & Scott G. Rane (Florida, Business), The Foreign Market Effect and Estimating Tax-Motivated Income Shifting, 79 Nat’l Tax J. 267 (2026). Grace Brang (NYU Wagner), Sewin Chan (NYU Wagner) & Travis St. Clair (NYU Wagner), Fiscal Stimulus or Debt Relief:…
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Bearer-Friend and Polcz on Taxing Ai and the American Ai Sovereign Wealth Fund Act
Jeremy Bearer-Friend (GW) and Sarah Polcz’s (UC Davis) proposal for taxing generative Ai has received some recent and notable attention. In a recent New York Times op-ed, Bernie Sanders referenced it as a basis for his now-introduced American AI Sovereign Wealth Fund Act. The Ari Melber show on MSN did a segment on the proposal…
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Goshen, Hamdani, and Raskolnikov: The Regressive Effects of Climate Stewardship
Zohar Goshen (Columbia), Assaf Hamdani (Oxford), and Alex Raskolnikov (Columbia) have published “Poor ESG: Regressive Effects of Climate Stewardship” in the Brigham Young University Law Review. Here is the abstract: The rise of inequality and global warming are the two ultimate challenges of our time. After decades of congressional failure to address climate change, the…
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Avi-Yonah: Taxation and Birthright Citizenship
Reuven Avi-Yonah (Michigan), “Taxation and Birthright Citizenship” (Tax Notes, June 8, 2026): Under the 14th Amendment, individuals who are born in the United States are U.S. citizens and citizens of the state where they reside if they are “subject to the jurisdiction” of the United States. The debate surrounding birthright citizenship focuses on the meaning…
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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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Layser: Renters’ Tax Credits
Michelle Layser (San Diego), Renters’ Tax Credits, 113 Geo. L.J. 1107 (2025): America is facing an affordable housing crisis that current policies have failed to mitigate. Even before the COVID-19 pandemic, half of American tenants were rent burdened, paying more than one-third of their income on rent. For this reason, Renters’ Tax Credit (RTC) proposals are gaining…
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Slemrod & Vergara: Optimal Tax Information with Privacy Concerns
Joel Slemrod (Michigan) & Damián Vergara (Michigan), Optimal Tax Information with Privacy Concerns, Int’l Tax & Pub. Fin. (Mar. 24, 2026):
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SSRN Review & Roundup: Narotzki Reviews Kochan’s When Tax Law, Textualism, Property Law, and M&A Law Converge
This week, Doron Narotzki (Akron; Google Scholar) reviews Donald J. Kochan (George Mason; Google Scholar), When Tax Law, Textualism, Property Law, and M&A Law Converge: AbbVie Inc. v. Commissioner of Internal Revenue (Wake Forest J. Bus. & Intell. Prop. L. (forthcoming). Donald Kochan’s forthcoming article in the Wake Forest Journal of Business and Intellectual Property…
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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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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 46 (May 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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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 45 (June 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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Stevelman: Uncharitable Think Tanks
Faith Stevelman (NYLS) has a new piece in the FIU Law Review, Uncharitable Think Tanks, 20 FIU L. Rev. 163 (2025). Here’s the abstract: As people debate whether the Heritage Foundation’s Project 2025 is good policy, what’s being overlooked is that it’s likely unlawful as the work product of a charitable think tank. (Think tanks…
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Marian: Income Taxation and the Regulation of Supreme Court Justices’ Conduct
Omri Marian (UC-Irvine) has an article published in the Cornell Law Review, Income Taxation and the Regulation of Supreme Court Justices’ Conduct, 110 Cornell L. Rev. 1145 (2025). Here’s the abstract: In 2023, investigative journalists reported multiple instances where billionaires showered Supreme Court Justices with lavish gifts. Previously undisclosed luxury fishing trips, private jet travel, and…