Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
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National Tax Association 117th Annual Conference On Taxation
Highlights of this week's National Tax Association 117th Annual Conference on Taxation (full program here): Thursday: Reuven Avi-Yonah (Michigan), Building the Gateway: Why the Two Pillars Need Each Other Reuven Avi-Yonah (Michigan) & Ariel Siman (Michigan), Taxation and Corporate Governance Lily Batchelder (NYU), Naomi Feldman (Hebrew University of Jerusalem), James Hines (Michigan), Pam Olson (PwC) &
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Crane Reviews Zhang’s Fiscal Citizenship And Taxpayer Privacy
Charlotte Crane (Northwestern; Google Scholar), Disclosing Tax Data: Maybe the Rich Are Different (JOTWELL) (reviewing Alex Zhang (Emory; Google Scholar), Fiscal Citizenship and Taxpayer Privacy, 125 Colum. L. Rev. __ (2025)): In Fiscal Citizenship and Taxpayer Privacy, forthcoming in the Columbia Law Review, Alex Zhang explores ways of thinking about the effects of the disclosure of individual income tax
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Crane Reviews Zhang’s Fiscal Citizenship And Taxpayer Privacy
Charlotte Crane (Northwestern; Google Scholar), Disclosing Tax Data: Maybe the Rich Are Different (JOTWELL) (reviewing Alex Zhang (Emory; Google Scholar), Fiscal Citizenship and Taxpayer Privacy, 125 Colum. L. Rev. __ (2025)): In Fiscal Citizenship and Taxpayer Privacy, forthcoming in the Columbia Law Review, Alex Zhang explores ways of thinking about the effects of the disclosure of individual income tax
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Brauner: Taxation Of Information And The Data Revolution
Yariv Brauner (Florida; Google Scholar), Taxation of Information and the Data Revolution, 109 Iowa L. Rev. 1959 (2024): Existing and universal income tax rules are inherently incompatible with an economy in which information-based transactions play a significant role. This Article contends that income taxation is incapable of taxing information effectively. It goes on to argue
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Brauner: Taxation Of Information And The Data Revolution
Yariv Brauner (Florida; Google Scholar), Taxation of Information and the Data Revolution, 109 Iowa L. Rev. 1959 (2024): Existing and universal income tax rules are inherently incompatible with an economy in which information-based transactions play a significant role. This Article contends that income taxation is incapable of taxing information effectively. It goes on to argue
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Distributed Nature, The Afforestation Easement, And A Regenerative Land Ethic
Isaac Lunt (J.D. 2024, Columbia), Note, Toward Distributed Nature: The Afforestation Easement and a Regenerative Land Ethic, 124 Colum. L. Rev. 1081 (2024): Anthropogenic climate change is altering humanity’s relationship to the natural world. As extreme weather events become more frequent and biodiversity plummets, humankind has three responsibilities: lower carbon dioxide emissions, preserve what remains
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Distributed Nature, The Afforestation Easement, And A Regenerative Land Ethic
Isaac Lunt (J.D. 2024, Columbia), Note, Toward Distributed Nature: The Afforestation Easement and a Regenerative Land Ethic, 124 Colum. L. Rev. 1081 (2024): Anthropogenic climate change is altering humanity’s relationship to the natural world. As extreme weather events become more frequent and biodiversity plummets, humankind has three responsibilities: lower carbon dioxide emissions, preserve what remains
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Calderón Gómez Presents Too Hard To Insure Today At UC-Irvine
Luís Carlos Calderón Gómez (Cardozo; Google Scholar) presents Too Hard to Insure at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: New kinds of private money—such as stablecoin—are thriving, with increasing circulation, growing acceptance, and rapid technological innovation. But this new money has an old problem: its vulnerability to runs.
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Calderón Gómez Presents Too Hard To Insure Today At UC-Irvine
Luís Carlos Calderón Gómez (Cardozo; Google Scholar) presents Too Hard to Insure at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: New kinds of private money—such as stablecoin—are thriving, with increasing circulation, growing acceptance, and rapid technological innovation. But this new money has an old problem: its vulnerability to runs.
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Zhang Presents Fiscal Citizenship And Taxpayer Privacy Today At NYU
Alex Zhang (Emory; Google Scholar) presents Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Inequality has reached record levels, and the public shares a common belief that the ultra-rich—while accumulating enormous capital—have not borne their
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Zhang Presents Fiscal Citizenship And Taxpayer Privacy Today At NYU
Alex Zhang (Emory; Google Scholar) presents Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Inequality has reached record levels, and the public shares a common belief that the ultra-rich—while accumulating enormous capital—have not borne their
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Narotzki Posts Four Tax Papers On SSRN
Doron Narotzki (Akron) has posted four tax papers on SSRN: Tariffs: Back to the Future, 116 Tax Notes Int'l 565 (Oct. 28, 2024): In this article, Narotzki explores the resurgence of high tariffs in U.S. trade policy, beginning with the Trump administration and continuing into the Biden administration, that were initially intended to protect domestic
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Narotzki Posts Four Tax Papers On SSRN
Doron Narotzki (Akron) has posted four tax papers on SSRN: Tariffs: Back to the Future, 116 Tax Notes Int'l 565 (Oct. 28, 2024): In this article, Narotzki explores the resurgence of high tariffs in U.S. trade policy, beginning with the Trump administration and continuing into the Biden administration, that were initially intended to protect domestic
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The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. [1039 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [915 Downloads] What is Tax Fairness?, by Rita de la Feria
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The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. [1039 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [915 Downloads] What is Tax Fairness?, by Rita de la Feria
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Limitations On Interest Deductibility And Corporate Financial Policy
Shane Heitzman (USC; Google Scholar) & Michelle Hanlon (MIT; Google Scholar), Limitations on Interest Deductibility and Corporate Financial Policy: The Tax Cut and Jobs Act of 2017 (TCJA) disallows tax deductions for interest costs exceeding 30% of profits. Recent studies document either very large or no debt responses. We hypothesize that targeted firms already face
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Limitations On Interest Deductibility And Corporate Financial Policy
Shane Heitzman (USC; Google Scholar) & Michelle Hanlon (MIT; Google Scholar), Limitations on Interest Deductibility and Corporate Financial Policy: The Tax Cut and Jobs Act of 2017 (TCJA) disallows tax deductions for interest costs exceeding 30% of profits. Recent studies document either very large or no debt responses. We hypothesize that targeted firms already face
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews The Effect Of Government Transparency On Corporate Tax Avoidance
This week, Doron Narotzki (Akron; Google Scholar) reviews The Effect of Government Transparency on Corporate Tax Avoidance: Evidence from State Freedom of Information Laws by Dongdi (Grace) Gu (University of Texas-Dallas), Jiapeng He (Chinese University of Hong Kong), Ying Huang (University of Texas-Dallas), and Ningzhong Li (University of Texas-Dallas). They say sunlight is the best disinfectant,
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews The Effect Of Government Transparency On Corporate Tax Avoidance
This week, Doron Narotzki (Akron; Google Scholar) reviews The Effect of Government Transparency on Corporate Tax Avoidance: Evidence from State Freedom of Information Laws by Dongdi (Grace) Gu (University of Texas-Dallas), Jiapeng He (Chinese University of Hong Kong), Ying Huang (University of Texas-Dallas), and Ningzhong Li (University of Texas-Dallas). They say sunlight is the best disinfectant,
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Next Week’s Tax Workshops
Tuesday, November 12: Luís Carlos Calderón Gómez (Cardozo; Google Scholar) will present Too Hard to Insure as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP here. Tuesday, November 12: Alex Zhang (Emory; Google Scholar) will present Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025), as
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Next Week’s Tax Workshops
Tuesday, November 12: Luís Carlos Calderón Gómez (Cardozo; Google Scholar) will present Too Hard to Insure as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP here. Tuesday, November 12: Alex Zhang (Emory; Google Scholar) will present Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025), as
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Harpaz Presents Global Tax Wars And The Shift To Source-Based Taxation Today At Alabama
Assaf Harpaz (Georgia; Google Scholar) presents Global Tax Wars and the Shift to Source-Based Taxation at Alabama today as part of its Junior/Senior SEC Workshop: Current debates in international taxation often center on how to fairly allocate taxing rights among different jurisdictions. When an enterprise earns income abroad, the country of residence (where the taxpayer
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Harpaz Presents Global Tax Wars And The Shift To Source-Based Taxation Today At Alabama
Assaf Harpaz (Georgia; Google Scholar) presents Global Tax Wars and the Shift to Source-Based Taxation at Alabama today as part of its Junior/Senior SEC Workshop: Current debates in international taxation often center on how to fairly allocate taxing rights among different jurisdictions. When an enterprise earns income abroad, the country of residence (where the taxpayer
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Lederman: The Untold Tale Of A Tax Rulings Haven
Leandra Lederman (Indiana-Maurer; Google Scholar), The Untold Tale of a Tax Rulings Haven, 29 Stan. J.L. Bus. & Fin. 1 (2024) When the International Consortium of Investigative Journalists (ICIJ) broke the “LuxLeaks” scandal, it revealed hundreds of billions of dollars in secret deals granted by the small country of Luxembourg to large multinational companies such as
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Lederman: The Untold Tale Of A Tax Rulings Haven
Leandra Lederman (Indiana-Maurer; Google Scholar), The Untold Tale of a Tax Rulings Haven, 29 Stan. J.L. Bus. & Fin. 1 (2024) When the International Consortium of Investigative Journalists (ICIJ) broke the “LuxLeaks” scandal, it revealed hundreds of billions of dollars in secret deals granted by the small country of Luxembourg to large multinational companies such as