Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
-
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
-
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
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Taxing The Wealthy At The State Level By Galle, Gamage & Shanske
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Brian D. Galle (Georgetown; Google Scholar), David Gamage (Missouri; Google Scholar), & Darien Shanske (UC-Davis; Google Scholar), Money Moves: Taxing the Wealthy at the State Level, 112 California L. Rev. __ (2025). While there are many tax reform proposals to tax
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Taxing The Wealthy At The State Level By Galle, Gamage & Shanske
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Brian D. Galle (Georgetown; Google Scholar), David Gamage (Missouri; Google Scholar), & Darien Shanske (UC-Davis; Google Scholar), Money Moves: Taxing the Wealthy at the State Level, 112 California L. Rev. __ (2025). While there are many tax reform proposals to tax
-
Next Week’s Tax Workshops
Tuesday, October 29: Rebecca Kysar (Fordham; Google Scholar) will present Sunrise Legislation as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP. Wednesday, October 30: Brian Galle (Georgetown; Google Scholar) will present How to Tax the Rich: Options for 2025 and Beyond as part of the Emory Faculty Colloquium
-
Next Week’s Tax Workshops
Tuesday, October 29: Rebecca Kysar (Fordham; Google Scholar) will present Sunrise Legislation as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP. Wednesday, October 30: Brian Galle (Georgetown; Google Scholar) will present How to Tax the Rich: Options for 2025 and Beyond as part of the Emory Faculty Colloquium
-
Ryan Presents Mothers In Jails: A Taxing Matter Today At Cumberland
Kerry A. Ryan (St. Louis) presents Mothers in Jails: A Taxing Matter at Cumberland today as part of its Tax Policy Speaker Series hosted by Tracey Roberts: This year, about 200,000 women will spend a day in prison or jail, separated from their families. Women are disproportionately confined in local jails, as opposed to state
-
Ryan Presents Mothers In Jails: A Taxing Matter Today At Cumberland
Kerry A. Ryan (St. Louis) presents Mothers in Jails: A Taxing Matter at Cumberland today as part of its Tax Policy Speaker Series hosted by Tracey Roberts: This year, about 200,000 women will spend a day in prison or jail, separated from their families. Women are disproportionately confined in local jails, as opposed to state
-
The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 3 (Spring 2024): Bradley T. Borden (Brooklyn; Google Scholar), Douglas L. Longhofer (Central Missouri) & Matthew Rappaport (UC-Berkeley), Tax Flotsam of Partnership Mergers and Divisions, 77 Tax Law. 425 (2024) Steven Z. Hodaszy (Robert Morris; Google Scholar), Navigating the Split-Holding-Period Rules for Partnership Interests, 77 Tax Law. 503 (2024)
-
The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 3 (Spring 2024): Bradley T. Borden (Brooklyn; Google Scholar), Douglas L. Longhofer (Central Missouri) & Matthew Rappaport (UC-Berkeley), Tax Flotsam of Partnership Mergers and Divisions, 77 Tax Law. 425 (2024) Steven Z. Hodaszy (Robert Morris; Google Scholar), Navigating the Split-Holding-Period Rules for Partnership Interests, 77 Tax Law. 503 (2024)
-
Symposium: HBO’s Succession
Symposium, HBO's Succession, 73 DePaul L. Rev. 745-992 (2024): DePaul Law Review, Note From the Editors, 73 DePaul L. Rev. 745 (2024) Susan A. Bandes (DePaul; Google Scholar) & Diane Kemker (Pepperdine, LMU; Google Scholar), Foreward, 73 DePaul L. Rev. 747 (2024) Susan A. Bandes (DePaul; Google Scholar), The Sense of an Ending, 73 DePaul L. Rev.
-
Symposium: HBO’s Succession
Symposium, HBO's Succession, 73 DePaul L. Rev. 745-992 (2024): DePaul Law Review, Note From the Editors, 73 DePaul L. Rev. 745 (2024) Susan A. Bandes (DePaul; Google Scholar) & Diane Kemker (Pepperdine, LMU; Google Scholar), Foreward, 73 DePaul L. Rev. 747 (2024) Susan A. Bandes (DePaul; Google Scholar), The Sense of an Ending, 73 DePaul L. Rev.
-
Fleming, Peroni & Shay: The U.S. Tax System’s Curious Embrace Of Manufacturing Job Losses
J. Clifton Fleming Jr. (BYU; Google Scholar), Robert J. Peroni (Texas) & Stephen E. Shay (Boston College; Google Scholar), The U.S. Tax System’s Curious Embrace of Manufacturing Job Losses, 185 Tax Notes Fed. 35 (Oct. 7, 2024): In this article, the authors explain how the subpart F regime and the global intangible low-taxed income regime together contribute to
-
Fleming, Peroni & Shay: The U.S. Tax System’s Curious Embrace Of Manufacturing Job Losses
J. Clifton Fleming Jr. (BYU; Google Scholar), Robert J. Peroni (Texas) & Stephen E. Shay (Boston College; Google Scholar), The U.S. Tax System’s Curious Embrace of Manufacturing Job Losses, 185 Tax Notes Fed. 35 (Oct. 7, 2024): In this article, the authors explain how the subpart F regime and the global intangible low-taxed income regime together contribute to
-
Zhang: The Origins Of U.S. Territorial Taxation And The Insular Cases
Alex Zhang (Emory; Google Scholar), The Origins of U.S. Territorial Taxation and the Insular Cases, 134 Yale L.J. F. __ (2024): This Essay examines Congress's design of territorial revenue systems during 1898-1900. Eager to protect the federal fisc, lawmakers instituted tariffs between Puerto Rico and the mainland. Their choices segregated the territories from the federal
-
Zhang: The Origins Of U.S. Territorial Taxation And The Insular Cases
Alex Zhang (Emory; Google Scholar), The Origins of U.S. Territorial Taxation and the Insular Cases, 134 Yale L.J. F. __ (2024): This Essay examines Congress's design of territorial revenue systems during 1898-1900. Eager to protect the federal fisc, lawmakers instituted tariffs between Puerto Rico and the mainland. Their choices segregated the territories from the federal
-
Ordower: Tax As Hybrid Law—Borrowing And Convergences
Henry Ordower (St. Louis; Google Scholar), Tax As Hybrid Law: Borrowing and Convergences, 11 J. Int’l & Compar. L. 259 (2024): This article argues that tax is a hybrid of civil and common law, public and private law, and is cross-disciplinary. It observes that tax law has become an all-purpose tool for legislators. It seeks to demonstrate
-
Ordower: Tax As Hybrid Law—Borrowing And Convergences
Henry Ordower (St. Louis; Google Scholar), Tax As Hybrid Law: Borrowing and Convergences, 11 J. Int’l & Compar. L. 259 (2024): This article argues that tax is a hybrid of civil and common law, public and private law, and is cross-disciplinary. It observes that tax law has become an all-purpose tool for legislators. It seeks to demonstrate
-
Challenging The Johnson Amendment: What SAFE SPACE Gets Right — And Wrong
Benjamin Leff (American; Google Scholar), Challenging the Johnson Amendment: What SAFE SPACE Gets Right — and Wrong, 185 Tax Notes Fed. 51 (Oct. 7, 2024): In this article, Leff argues that the IRS’s interpretation of section 501(c)(3)’s prohibition on campaign intervention (the Johnson Amendment) is unconstitutional, as claimed in a recent Tax Court petition, but