Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
-
Aprill & Mayer: 21st Century Churches And Federal Tax Law
Ellen P. Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar), 21st Century Churches and Federal Tax Law, 2024 U. Ill. L. Rev. 939: Federal tax treatment matters to churches, the term the IRS uses for all types of religious congregations, including synagogues, mosques, and temples. The federal tax provisions most significant
-
Aprill & Mayer: 21st Century Churches And Federal Tax Law
Ellen P. Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar), 21st Century Churches and Federal Tax Law, 2024 U. Ill. L. Rev. 939: Federal tax treatment matters to churches, the term the IRS uses for all types of religious congregations, including synagogues, mosques, and temples. The federal tax provisions most significant
-
International Tax Implications For Private Equity Investments
Young Ran (Christine) Kim (Cardozo; Google Scholar), International Tax Implications for Private Equity Investments, in Research Handbook on the Structure of Private Equity and Venture Capital (Brian Broughman (Vanderbilt; Google Scholar) & Elisabeth de Fontenay (Duke; Google Scholar) eds., forthcoming 2025). : Private equity funds (PEFs) have continuously grown over the last couple of decades, making
-
International Tax Implications For Private Equity Investments
Young Ran (Christine) Kim (Cardozo; Google Scholar), International Tax Implications for Private Equity Investments, in Research Handbook on the Structure of Private Equity and Venture Capital (Brian Broughman (Vanderbilt; Google Scholar) & Elisabeth de Fontenay (Duke; Google Scholar) eds., forthcoming 2025). : Private equity funds (PEFs) have continuously grown over the last couple of decades, making
-
NYU & ATPI Host Virtual Event Today On What Loper Bright And Moore Mean For Tax
The Tax Law Center and the American Tax Policy Institute host a virtual event today on What Loper Bright & Moore Mean for Tax (recording): The Tax Law Center and the American Tax Policy Institute are hosting a virtual event on Thursday, October 31 from 9:30-11 am EDT on the impact of the Moore andLoper
-
NYU & ATPI Host Virtual Event Today On What Loper Bright And Moore Mean For Tax
The Tax Law Center and the American Tax Policy Institute host a virtual event today on What Loper Bright & Moore Mean for Tax (recording): The Tax Law Center and the American Tax Policy Institute are hosting a virtual event on Thursday, October 31 from 9:30-11 am EDT on the impact of the Moore andLoper
-
Galle Presents How To Tax The Rich: Options For 2025 And Beyond Today At Emory
Brian Galle (Georgetown; Google Scholar) presents How to Tax the Rich: Options for 2025 and Beyond at Emory today as part of its Faculty Colloquium Series: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is, estate and gift) taxes. The Biden
-
Galle Presents How To Tax The Rich: Options For 2025 And Beyond Today At Emory
Brian Galle (Georgetown; Google Scholar) presents How to Tax the Rich: Options for 2025 and Beyond at Emory today as part of its Faculty Colloquium Series: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is, estate and gift) taxes. The Biden
-
Avi-Yonah Posts Seven Tax Papers On SSRN
Reuven S. Avi-Yonah (Michigan; Google Scholar) has posted seven tax papers on SSRN: The Up-C, Taxation, and Corporate Governance, 184 Tax Notes Fed. 2493 (Sept. 23, 2024): This paper examines the tax and corporate governance issues of umbrella partnership C corporations and considers policy proposals to address those concerns. Crypto and the Exit Tax, 184 Tax
-
Avi-Yonah Posts Seven Tax Papers On SSRN
Reuven S. Avi-Yonah (Michigan; Google Scholar) has posted seven tax papers on SSRN: The Up-C, Taxation, and Corporate Governance, 184 Tax Notes Fed. 2493 (Sept. 23, 2024): This paper examines the tax and corporate governance issues of umbrella partnership C corporations and considers policy proposals to address those concerns. Crypto and the Exit Tax, 184 Tax
-
Zelenak: Why Nix Tip Tax Now?
Lawrence A. Zelenak (Duke; Google Scholar), Why Nix Tip Tax Now?, 185 Tax Notes Fed. 237 (Oct. 14, 2024): In this article, Zelenak explores why — more than 100 years after a Treasury regulation declared tips taxable — proposals to exempt tips from federal income tax are only now politically viable, and he examines the
-
Zelenak: Why Nix Tip Tax Now?
Lawrence A. Zelenak (Duke; Google Scholar), Why Nix Tip Tax Now?, 185 Tax Notes Fed. 237 (Oct. 14, 2024): In this article, Zelenak explores why — more than 100 years after a Treasury regulation declared tips taxable — proposals to exempt tips from federal income tax are only now politically viable, and he examines the
-
Kysar Presents Sunrise Legislation Today At UC-Irvine
Rebecca Kysar (Fordham; Google Scholar) presents Sunrise Legislation at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: Certain philosophers and legal scholars have advocated for the increased use of “sunrise legislation,” which takes effect only after a delay. In their view, sunrise legislation can obscure the identify of those whom
-
Kysar Presents Sunrise Legislation Today At UC-Irvine
Rebecca Kysar (Fordham; Google Scholar) presents Sunrise Legislation at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: Certain philosophers and legal scholars have advocated for the increased use of “sunrise legislation,” which takes effect only after a delay. In their view, sunrise legislation can obscure the identify of those whom
-
SSRN Tax Professor Rankings
SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database. Here is the new list (through October 1, 2024) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads
-
SSRN Tax Professor Rankings
SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database. Here is the new list (through October 1, 2024) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads
-
Field: Tax Enforcement by the Private Sector—Deputizing Tax Insurers
Heather M. Field (UC-San Francisco; Google Scholar), Tax Enforcement by the Private Sector: Deputizing Tax Insurers, 99 Ind. L.J. 1179 (2024): The IRS is outgunned when trying to ensure compliance by large corporations and other sophisticated taxpayers. The private sector can help. Private sector actors, such as financial institutions, employers, and whistleblowers, have been valuable
-
Field: Tax Enforcement by the Private Sector—Deputizing Tax Insurers
Heather M. Field (UC-San Francisco; Google Scholar), Tax Enforcement by the Private Sector: Deputizing Tax Insurers, 99 Ind. L.J. 1179 (2024): The IRS is outgunned when trying to ensure compliance by large corporations and other sophisticated taxpayers. The private sector can help. Private sector actors, such as financial institutions, employers, and whistleblowers, have been valuable
-
Call For Papers: The Law And Economics Of Wealth Management And Transmission
Call For Papers: The Global Wealth Management Project at George Mason University Antonin Scalia Law School is delighted to announce the receipt of a grant from the American College of Trust and Estate Counsel (ACTEC) Foundation to host a one-day academic symposium on Friday September 26, 2025, on the theme "The Law and Economics of
-
Call For Papers: The Law And Economics Of Wealth Management And Transmission
Call For Papers: The Global Wealth Management Project at George Mason University Antonin Scalia Law School is delighted to announce the receipt of a grant from the American College of Trust and Estate Counsel (ACTEC) Foundation to host a one-day academic symposium on Friday September 26, 2025, on the theme "The Law and Economics of
-
2024 Tax Notes Student Writing Competition Winner: Nicholas Lott (BYU)
Nicholas Lott (J.D. & MAcc 2025, BYU), New York, Amazon, and Company-Specific Tax Incentives: A Microcosm of a National Problem, 184 Tax Notes Fed. 2525 (Sept. 23, 2024): In this article, Lott centers on the polarizing company-specific tax incentive that New York offered Amazon to entice it to construct its second headquarters in Long Island
-
2024 Tax Notes Student Writing Competition Winner: Nicholas Lott (BYU)
Nicholas Lott (J.D. & MAcc 2025, BYU), New York, Amazon, and Company-Specific Tax Incentives: A Microcosm of a National Problem, 184 Tax Notes Fed. 2525 (Sept. 23, 2024): In this article, Lott centers on the polarizing company-specific tax incentive that New York offered Amazon to entice it to construct its second headquarters in Long Island
-
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #5. [987 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [894 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
-
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #5. [987 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [894 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
-
Beauty In Desolation: Addressing America’s Waste Crisis Through Tax Reform
Robert A. Sherrill (J.D. 2024, USC), Note, Beauty in Desolation: Addressing America's Waste Crisis through Tax Reform, 33 S. Cal. Interdisc. L.J. 209 (2023): Contaminated waste sites proliferate across the United States. However, current cleanup incentives fail to induce necessary private sector engagement. Environmental taxation can be a crucial instrument for addressing this issue. This