Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
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Thomas: Here’s How Harris’s Standard Business Deduction Could Work
Kathleen DeLaney Thomas (North Carolina; Google Scholar), Here’s How Harris’s Standard Business Deduction Could Work, 184 Tax Notes Fed. 2521 (Sept. 23, 2024): In this article, Thomas explains how Vice President Kamala Harris’s proposed standard deduction for small businesses could be implemented, emphasizing that it would simplify tax filing for qualifying businesses. [A] standard business deduction
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Thomas: Here’s How Harris’s Standard Business Deduction Could Work
Kathleen DeLaney Thomas (North Carolina; Google Scholar), Here’s How Harris’s Standard Business Deduction Could Work, 184 Tax Notes Fed. 2521 (Sept. 23, 2024): In this article, Thomas explains how Vice President Kamala Harris’s proposed standard deduction for small businesses could be implemented, emphasizing that it would simplify tax filing for qualifying businesses. [A] standard business deduction
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Rosenzweig: BEPS—Endgame
Adam H. Rosenzweig (Washington University), BEPS: Endgame, 54 U. Mem. L. Rev. 83 (2023): By all accounts the international tax regime is facing a transformational moment marking the end of international tax avoidance by multinational corporations through a concerted global effort at tax reform spearheaded by the Organization for Economic Cooperation and Development (“OECD”) under
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Rosenzweig: BEPS—Endgame
Adam H. Rosenzweig (Washington University), BEPS: Endgame, 54 U. Mem. L. Rev. 83 (2023): By all accounts the international tax regime is facing a transformational moment marking the end of international tax avoidance by multinational corporations through a concerted global effort at tax reform spearheaded by the Organization for Economic Cooperation and Development (“OECD”) under
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A New Governance Framework In Cross-Border Tax Policymaking
Doron Narotzki (Akron; Google Scholar), Tamir Shanan (College of Management; Google Scholar) & Noam Zamir (City University of Hong Kong; Google Scholar), A New Governance Framework in Cross-Border Tax Policymaking, 18 Brook. J. Corp. Fin. & Com. L. __ (2024): The first tax treaty can probably be traced to the end of the 19th century,
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A New Governance Framework In Cross-Border Tax Policymaking
Doron Narotzki (Akron; Google Scholar), Tamir Shanan (College of Management; Google Scholar) & Noam Zamir (City University of Hong Kong; Google Scholar), A New Governance Framework in Cross-Border Tax Policymaking, 18 Brook. J. Corp. Fin. & Com. L. __ (2024): The first tax treaty can probably be traced to the end of the 19th century,
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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 #1. [850 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [373 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la
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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 #1. [850 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [373 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la
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Harpaz Presents Global Tax Wars And The Shift To Source-Based Taxation
Assaf Harpaz (Georgia; Google Scholar) presents Global Tax Wars and the Shift to Source-Based Taxation at the Journal of International Economic Law Junior Faculty Forum today: Current debates in international taxation often focus on how to fairly allocate taxing rights between jurisdictions. When an enterprise earns income abroad, both the country of residence (where the
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Harpaz Presents Global Tax Wars And The Shift To Source-Based Taxation
Assaf Harpaz (Georgia; Google Scholar) presents Global Tax Wars and the Shift to Source-Based Taxation at the Journal of International Economic Law Junior Faculty Forum today: Current debates in international taxation often focus on how to fairly allocate taxing rights between jurisdictions. When an enterprise earns income abroad, both the country of residence (where the
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Next Week’s Tax Workshops
Tuesday, September 24: John Deshong (Bechtel) will present The Tax Legislative Process: Optics and Constraints as part of the UC-Irvine Current Issues in Tax Law & Policy Colloquium Speaker Series. If you would like to attend, please contact Natascha Ryan Fastabend. Tuesday, September 24: Emily Satterthwaite (Georgetown; Google Scholar) will present Taxing Nannies (with Ariel
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Next Week’s Tax Workshops
Tuesday, September 24: John Deshong (Bechtel) will present The Tax Legislative Process: Optics and Constraints as part of the UC-Irvine Current Issues in Tax Law & Policy Colloquium Speaker Series. If you would like to attend, please contact Natascha Ryan Fastabend. Tuesday, September 24: Emily Satterthwaite (Georgetown; Google Scholar) will present Taxing Nannies (with Ariel
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Harris Presents Law And The Rise Of Multinational Companies In The First Era Of Globalization Today At The Oxford-Virginia Legal Dialogs
Ron Harris (Tel Aviv; Google Scholar) presents a chapter from Empire Ltd.: Law and the Rise of Multinational Companies in the First Era of Globalization (1844-1914) at the Oxford-Virginia Legal Dialogs today hosted by Tsilly Dagan and Ruth Mason: The First Era of Globalization (1870-1914) involved not only more intensive international trade but also territorial
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Harris Presents Law And The Rise Of Multinational Companies In The First Era Of Globalization Today At The Oxford-Virginia Legal Dialogs
Ron Harris (Tel Aviv; Google Scholar) presents a chapter from Empire Ltd.: Law and the Rise of Multinational Companies in the First Era of Globalization (1844-1914) at the Oxford-Virginia Legal Dialogs today hosted by Tsilly Dagan and Ruth Mason: The First Era of Globalization (1870-1914) involved not only more intensive international trade but also territorial
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Call for Nominations: AALS Section on Taxation 2025 Lifetime Achievement Award
Call for Nominations, AALS Section on Taxation 2025 Lifetime Achievement Award: The AALS Section on Taxation Executive Committee is pleased to open nominations for its 2025 Lifetime Achievement Award. This award, first given in 2024 to Professors Patricia Cain and Cliff Fleming, honors an individual who has had a distinguished career of teaching, service, and
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Call for Nominations: AALS Section on Taxation 2025 Lifetime Achievement Award
Call for Nominations, AALS Section on Taxation 2025 Lifetime Achievement Award: The AALS Section on Taxation Executive Committee is pleased to open nominations for its 2025 Lifetime Achievement Award. This award, first given in 2024 to Professors Patricia Cain and Cliff Fleming, honors an individual who has had a distinguished career of teaching, service, and
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Drumbl: Tax Enforcement At The Intersection Of Social Welfare And Vulnerable Populations
Michelle Lyon Drumbl (Washington & Lee), Tax Enforcement at the Intersection of Social Welfare and Vulnerable Populations, 2024 Wis. L. Rev. 587: This Essay engages with Professor Bernadette Atuahene’s theory of stategraft [A Theory of Stategraft, 98 N.Y.U. L. Rev. 1 (2023)] in the context of tax administration and the role that the Internal Revenue Service
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Drumbl: Tax Enforcement At The Intersection Of Social Welfare And Vulnerable Populations
Michelle Lyon Drumbl (Washington & Lee), Tax Enforcement at the Intersection of Social Welfare and Vulnerable Populations, 2024 Wis. L. Rev. 587: This Essay engages with Professor Bernadette Atuahene’s theory of stategraft [A Theory of Stategraft, 98 N.Y.U. L. Rev. 1 (2023)] in the context of tax administration and the role that the Internal Revenue Service
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Kim & Avi-Yonah: The International Tax Revolution
Young Ran (Christine) Kim (Cardozo; Google Scholar) & Reuven S. Avi-Yonah (Michigan; Google Scholar), Introduction, in The International Tax Revolution (Cambridge University Press, forthcoming 2025): The past decade has witnessed the creation of a new international tax regime (ITR). Since the advent of globalization in the 1980s and digitalization in the 1990s, the original ITR ceased
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Kim & Avi-Yonah: The International Tax Revolution
Young Ran (Christine) Kim (Cardozo; Google Scholar) & Reuven S. Avi-Yonah (Michigan; Google Scholar), Introduction, in The International Tax Revolution (Cambridge University Press, forthcoming 2025): The past decade has witnessed the creation of a new international tax regime (ITR). Since the advent of globalization in the 1980s and digitalization in the 1990s, the original ITR ceased
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Satterthwaite Reviews Penalizing Precarity By Maynard & Wallace
Emily Satterthwaite (Georgetown; Google Scholar), Hardship Withdrawals from 401(k)s: A Trap for the Unwary (JOTWELL) (reviewing Goldburn P. Maynard, Jr. (Indiana-Kelley; Google Scholar) & Clinton Wallace (South Carolina; Google Scholar), Penalizing Precarity, 123 Mich. L. Rev __ (2024)):: Those who are committed to strengthening safety nets for economically precarious workers at modest revenue cost should look no further
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Satterthwaite Reviews Penalizing Precarity By Maynard & Wallace
Emily Satterthwaite (Georgetown; Google Scholar), Hardship Withdrawals from 401(k)s: A Trap for the Unwary (JOTWELL) (reviewing Goldburn P. Maynard, Jr. (Indiana-Kelley; Google Scholar) & Clinton Wallace (South Carolina; Google Scholar), Penalizing Precarity, 123 Mich. L. Rev __ (2024)):: Those who are committed to strengthening safety nets for economically precarious workers at modest revenue cost should look no further
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Harvard: Lessons From The Biggest Business Tax Cut In U.S. History
Harvard Gazette, Raise Corporate Tax Rates! No, Cut Them! Maybe Take a Look First?: Congress is spoiling for a tax battle in 2025. Key parts of the 2017 Tax Cuts and Jobs Act are set to expire. Most urgent to many voters are sunsetting provisions aimed at households, including the more generous Child Tax Credit.
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Harvard: Lessons From The Biggest Business Tax Cut In U.S. History
Harvard Gazette, Raise Corporate Tax Rates! No, Cut Them! Maybe Take a Look First?: Congress is spoiling for a tax battle in 2025. Key parts of the 2017 Tax Cuts and Jobs Act are set to expire. Most urgent to many voters are sunsetting provisions aimed at households, including the more generous Child Tax Credit.
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Raskolnikov Presents A New View Of Formal Equality Today At Columbia
Alex Raskolnikov (Columbia) presents A New View of Formal Equality at Columbia today as part of its Faculty Workshop Series: When it comes to equality under the law, the contemporary focus is decidedly on substance rather than form. This is especially so when economic inequality is concerned. Formal equality of law—understood as the absence of formal legal