Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
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Lawsky Presents Limiting Languages For Tax Law Today At UC-San Francisco
Sarah Lawsky (Northwestern; Google Scholar) presents Limiting Languages for Tax Law at UC-San Francisco today as part of its 2024 Tax Speaker Series hosted by Heather Field: Inconsistencies and contradictions play drastically different roles in law and in logic, respectively, and programming languages designed to code law should therefore, to the extent possible, be designed
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Tax Expenditures And Horizontal Equity: A Present-Day Reassessment
Nir Fishbien (Michigan; Google Scholar), Tax Expenditures and Horizontal Equity: A Present-Day Reassessment, 28 Chap. L. Rev. ___ (2025): Tax expenditures are “revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or
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Tax Expenditures And Horizontal Equity: A Present-Day Reassessment
Nir Fishbien (Michigan; Google Scholar), Tax Expenditures and Horizontal Equity: A Present-Day Reassessment, 28 Chap. L. Rev. ___ (2025): Tax expenditures are “revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or
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The 10 Most-Cited Tax Faculty
Following up on last month’s post, The Most-Cited Tax Faculty At The 64 Most-Cited Law Schools: Brian Leiter (Chicago) has updated his ranking of the Ten Most-Cited Tax Faculty to now cover the 2019-2023 period (see prior most-cited tax faculty rankings: 2000-2007, 2005-2010, 2009-2013, 2010-2014, 2013-2017, 2016-2020): Rank Name School Citations Age 1 Reuven Avi-Yonah Michigan 400 67 2 David Weisbach Chicago 250 61 Daniel
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The 10 Most-Cited Tax Faculty
Following up on last month’s post, The Most-Cited Tax Faculty At The 64 Most-Cited Law Schools: Brian Leiter (Chicago) has updated his ranking of the Ten Most-Cited Tax Faculty to now cover the 2019-2023 period (see prior most-cited tax faculty rankings: 2000-2007, 2005-2010, 2009-2013, 2010-2014, 2013-2017, 2016-2020): Rank Name School Citations Age 1 Reuven Avi-Yonah Michigan 400 67 2 David Weisbach Chicago 250 61 Daniel
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Bearer-Friend: Paying For Reparations—How To Capitalize A Multi-Trillion Reparations Fund
Jeremy Bearer-Friend (George Washington; Google Scholar), Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, 67 How. L.J. 1 (2024): This Article proposes a novel approach to capitalizing a reparations fund worth trillions of dollars. Under the proposal, publicly-traded firms on U.S. exchanges would be required to remit shares of corporate equity to a
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Bearer-Friend: Paying For Reparations—How To Capitalize A Multi-Trillion Reparations Fund
Jeremy Bearer-Friend (George Washington; Google Scholar), Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, 67 How. L.J. 1 (2024): This Article proposes a novel approach to capitalizing a reparations fund worth trillions of dollars. Under the proposal, publicly-traded firms on U.S. exchanges would be required to remit shares of corporate equity to a
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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 new paper debuting on the list at #2. [870 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [656 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google
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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 new paper debuting on the list at #2. [870 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [656 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Marks’s Winning By Losing: The Strategy Of Adverse Letter Rulings
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025). Tax law is rich with sources. We have sources of binding law in the forms of statutes, regulations, and court cases. But there
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Marks’s Winning By Losing: The Strategy Of Adverse Letter Rulings
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025). Tax law is rich with sources. We have sources of binding law in the forms of statutes, regulations, and court cases. But there
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Next Week’s Tax Workshops
Tuesday, October 1: Sarah Lawsky (Northwestern; Google Scholar) will present Limiting Languages for Tax Law as part of the UC-San Francisco 2024 Tax Speaker Series. If you would like to attend, please contact Heather Field. Friday, October 4: Donald Tobin (Maryland; Google Scholar) will present Have your Cake and Eat it Too, An Apportioned Wealth
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Next Week’s Tax Workshops
Tuesday, October 1: Sarah Lawsky (Northwestern; Google Scholar) will present Limiting Languages for Tax Law as part of the UC-San Francisco 2024 Tax Speaker Series. If you would like to attend, please contact Heather Field. Friday, October 4: Donald Tobin (Maryland; Google Scholar) will present Have your Cake and Eat it Too, An Apportioned Wealth
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Marks: Winning By Losing—The Strategy Of Adverse Letter Rulings
Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025): Every year, the Internal Revenue Service issues hundreds of Private Letter Rulings (PLRs) responding to formal taxpayer inquiries about how tax law will apply to their proposed situations and transactions. Once issued, PLRs (which read like
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Marks: Winning By Losing—The Strategy Of Adverse Letter Rulings
Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025): Every year, the Internal Revenue Service issues hundreds of Private Letter Rulings (PLRs) responding to formal taxpayer inquiries about how tax law will apply to their proposed situations and transactions. Once issued, PLRs (which read like
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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 September 1, 2024) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads
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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 September 1, 2024) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads
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Rosenzweig Presents Stateless Public Goods Today At San Diego
Adam Rosenzweig (Washington University) presents Stateless Public Goods at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The rise of the digital economy has proven to be one of the most significant events in modern economic history, not only due to its potential for explosive economic growth but
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Rosenzweig Presents Stateless Public Goods Today At San Diego
Adam Rosenzweig (Washington University) presents Stateless Public Goods at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The rise of the digital economy has proven to be one of the most significant events in modern economic history, not only due to its potential for explosive economic growth but
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Speck: Transforming Tax Expenditures
Sloan G. Speck (Colorado; Google Scholar), Transforming Tax Expenditures, 2024 Colum. Bus. L. Rev. __ : For decades, reformers have advocated the repeal of tax expenditures—disguised government spending through special preferences in the Internal Revenue Code. And yet, tax expenditures persist, impairing federal tax receipts by more than $1.3 trillion annually. This Article introduces a
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Speck: Transforming Tax Expenditures
Sloan G. Speck (Colorado; Google Scholar), Transforming Tax Expenditures, 2024 Colum. Bus. L. Rev. __ : For decades, reformers have advocated the repeal of tax expenditures—disguised government spending through special preferences in the Internal Revenue Code. And yet, tax expenditures persist, impairing federal tax receipts by more than $1.3 trillion annually. This Article introduces a
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Hayashi Presents The Federal Architecture Of Income Inequality Today At NYU
Andrew T. Hayashi (Virginia; Google Scholar) presents The Federal Architecture of Income Inequality (reviewed by Tracey M. Roberts (Cumberland; Google Scholar) here) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of
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Hayashi Presents The Federal Architecture Of Income Inequality Today At NYU
Andrew T. Hayashi (Virginia; Google Scholar) presents The Federal Architecture of Income Inequality (reviewed by Tracey M. Roberts (Cumberland; Google Scholar) here) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of
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Satterthwaite Presents Taxing Nannies Today At UC San Francisco
Emily Satterthwaite (Georgetown; Google Scholar) presents Taxing Nannies (with Ariel Jurow Kleiman (USC; Google Scholar) & Shayak Sarkar (UC-Davis; Google Scholar)) (reviewed by Michelle Layser (San Diego; Google Scholar) here and by Susan Morse (Texas; Google Scholar) here) at UC-San Francisco today as part of its 2024 Tax Speaker Series hosted by Heather Field and Manoj Viswanathan: Nannies
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Satterthwaite Presents Taxing Nannies Today At UC San Francisco
Emily Satterthwaite (Georgetown; Google Scholar) presents Taxing Nannies (with Ariel Jurow Kleiman (USC; Google Scholar) & Shayak Sarkar (UC-Davis; Google Scholar)) (reviewed by Michelle Layser (San Diego; Google Scholar) here and by Susan Morse (Texas; Google Scholar) here) at UC-San Francisco today as part of its 2024 Tax Speaker Series hosted by Heather Field and Manoj Viswanathan: Nannies