Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Scholarship
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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
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Does The End Of Chevron Deference Mean A Weaker IRS?
Mitchell M. Gans (Hofstra), Does the End of Chevron Deference Mean a Weaker IRS?, 184 Tax Notes Fed. 1503 (Aug. 19, 2024): The IRS was a powerful adversary when agencies enjoyed deference. Armed with Chevron deference, the IRS could resolve ambiguity in a code section by regulation. The courts deferred to that regulation — giving it
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Does The End Of Chevron Deference Mean A Weaker IRS?
Mitchell M. Gans (Hofstra), Does the End of Chevron Deference Mean a Weaker IRS?, 184 Tax Notes Fed. 1503 (Aug. 19, 2024): The IRS was a powerful adversary when agencies enjoyed deference. Armed with Chevron deference, the IRS could resolve ambiguity in a code section by regulation. The courts deferred to that regulation — giving it
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Gómez Presents Taxation’s Limits Today At Boston College
Luís C. Calderón Gómez (Cardozo; Google Scholar) presents Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: Countless pages have been devoted to the question of why should everyone pay tax, yet its obverse has gone largely unnoticed: why should some
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Gómez Presents Taxation’s Limits Today At Boston College
Luís C. Calderón Gómez (Cardozo; Google Scholar) presents Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: Countless pages have been devoted to the question of why should everyone pay tax, yet its obverse has gone largely unnoticed: why should some
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For-Profit Philanthropy Wins ARNOVA Outstanding Book Award
The Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) selected For-Profit Philanthropy: Elite Power and the Threat of Limited Liability Companies, Donor-Advised Funds, and Strategic Corporate Giving, by Dana Brakman Reiser (Brooklyn; Google Scholar) & Steven A. Dean (Boston University), for the Outstanding Book Award in Nonprofit & Voluntary Action Research: This book exposes a
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For-Profit Philanthropy Wins ARNOVA Outstanding Book Award
The Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) selected For-Profit Philanthropy: Elite Power and the Threat of Limited Liability Companies, Donor-Advised Funds, and Strategic Corporate Giving, by Dana Brakman Reiser (Brooklyn; Google Scholar) & Steven A. Dean (Boston University), for the Outstanding Book Award in Nonprofit & Voluntary Action Research: This book exposes 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 #1 paper and a new paper debuting on the list at #4. [366 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) [328 Downloads] Tax Regulations After
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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 #1 paper and a new paper debuting on the list at #4. [366 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) [328 Downloads] Tax Regulations After
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Deferring Income With Tiered And Circular Partnerships By Sanchirico & Shuldiner
This week, Adam Kern (San Diego; Google Scholar) reviews an article by Chris William Sanchirico (Penn; Google Scholar) and Reed Shuldiner (Penn), Deferring Income with Tiered and Circular Partnerships. Taxes can be deferred when partnerships have different taxable years from their partners. A partnership might take account of its income in, say, January, while a
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Deferring Income With Tiered And Circular Partnerships By Sanchirico & Shuldiner
This week, Adam Kern (San Diego; Google Scholar) reviews an article by Chris William Sanchirico (Penn; Google Scholar) and Reed Shuldiner (Penn), Deferring Income with Tiered and Circular Partnerships. Taxes can be deferred when partnerships have different taxable years from their partners. A partnership might take account of its income in, say, January, while a
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Next Week’s Tax Workshops
Monday, September 16: Luís C. Calderón Gómez (Cardozo; Google Scholar) will present Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), as part of the Boston College Tax Policy Collaborative. If you would like to attend, please contact Diane Ring. Tuesday, September 17: Alex Raskolnikov (Columbia) will present A New View of Formal Equality as part of
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Next Week’s Tax Workshops
Monday, September 16: Luís C. Calderón Gómez (Cardozo; Google Scholar) will present Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), as part of the Boston College Tax Policy Collaborative. If you would like to attend, please contact Diane Ring. Tuesday, September 17: Alex Raskolnikov (Columbia) will present A New View of Formal Equality as part of
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Osofsky: Wellness And The Tax Law
Leigh Osofsky (North Carolina; Google Scholar), Wellness and The Tax Law, 59 Ga. L. Rev. __ (2025): The tax law has long provided extensive subsidies for "medical care." These subsidies cost the government hundreds of billions of dollars a year. The definition of medical care, which is at the heart of these subsidies, originated many
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Osofsky: Wellness And The Tax Law
Leigh Osofsky (North Carolina; Google Scholar), Wellness and The Tax Law, 59 Ga. L. Rev. __ (2025): The tax law has long provided extensive subsidies for "medical care." These subsidies cost the government hundreds of billions of dollars a year. The definition of medical care, which is at the heart of these subsidies, originated many
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The Impact Of Jarkesy On Civil Tax Fraud Penalties
Bryan Camp (Texas Tech; Google Scholar), The Impact of Jarkesy on Civil Tax Fraud Penalties, 27 Fla. Tax Rev. __ (2024): On June 27, 2024, the U.S. Supreme Court issued its decision in Securities and Exchange Commission v. Jarkesy. It held that when the SEC sought a $300,000 civil penalty against Mr. Jarkesy for securities fraud,
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The Impact Of Jarkesy On Civil Tax Fraud Penalties
Bryan Camp (Texas Tech; Google Scholar), The Impact of Jarkesy on Civil Tax Fraud Penalties, 27 Fla. Tax Rev. __ (2024): On June 27, 2024, the U.S. Supreme Court issued its decision in Securities and Exchange Commission v. Jarkesy. It held that when the SEC sought a $300,000 civil penalty against Mr. Jarkesy for securities fraud,
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UC-San Francisco Hosts Conference On U.S. International Tax Rules: Options For Change
UC-San Francisco hosts a conference on Complexities, Discontinuities, and Unintended Consequences of U.S. International Tax Rules: Options for Change today (registration): An east coast version of this conference was organized by the American Enterprise Institute and the University of Florida and was held in June 17-18, 2024 in Washington, D.C. More information about that conference
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UC-San Francisco Hosts Conference On U.S. International Tax Rules: Options For Change
UC-San Francisco hosts a conference on Complexities, Discontinuities, and Unintended Consequences of U.S. International Tax Rules: Options for Change today (registration): An east coast version of this conference was organized by the American Enterprise Institute and the University of Florida and was held in June 17-18, 2024 in Washington, D.C. More information about that conference
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Natelson: Direct Taxes And The Founders’ Originalism
Rob Natelson (Montana), Direct Taxes and the Founders’ Originalism: Professor Donald Drakeman’s response to my essay on direct and indirect taxes presents an opportunity to offer some background on constitutional originalism. My thesis was that the longstanding uncertainty over the Constitution’s distinction between direct and indirect taxes persists because probative Founding-era evidence continues to be
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Natelson: Direct Taxes And The Founders’ Originalism
Rob Natelson (Montana), Direct Taxes and the Founders’ Originalism: Professor Donald Drakeman’s response to my essay on direct and indirect taxes presents an opportunity to offer some background on constitutional originalism. My thesis was that the longstanding uncertainty over the Constitution’s distinction between direct and indirect taxes persists because probative Founding-era evidence continues to be
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Updated 2024 Tax Prof Rankings: Google Scholar H-Index Since 2019
Yesterday, I posted Google Scholar H-Index All rankings of the Top 129 tax professors with Google Scholar pages (data collected on September 3). The Google Scholar H-Index Since 2019 rankings are below. If you are a full-time law school tax professor with a Google Scholar page and we missed including you, please contact me. Rank Name
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Updated 2024 Tax Prof Rankings: Google Scholar H-Index Since 2019
Yesterday, I posted Google Scholar H-Index All rankings of the Top 129 tax professors with Google Scholar pages (data collected on September 3). The Google Scholar H-Index Since 2019 rankings are below. If you are a full-time law school tax professor with a Google Scholar page and we missed including you, please contact me. Rank Name
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Derenoncourt Presents Wealth Of Two Nations: The US Racial Wealth Gap, 1860-2020 Today At NYU
Ellora Derenoncourt (Princeton; Google Scholar) presents Wealth of Two Nations: The US Racial Wealth Gap, 1860-2020 (online appendix) (with Chi Hyun Kim (University of Bonn), Moritz Kuhn (University of Mannheim; Google Scholar) & Moritz Schularick (Kiel Institute, Sciences Po Paris; Google Scholar)) at NYU today as part of its Tax Policy and Public Finance Colloquium
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Derenoncourt Presents Wealth Of Two Nations: The US Racial Wealth Gap, 1860-2020 Today At NYU
Ellora Derenoncourt (Princeton; Google Scholar) presents Wealth of Two Nations: The US Racial Wealth Gap, 1860-2020 (online appendix) (with Chi Hyun Kim (University of Bonn), Moritz Kuhn (University of Mannheim; Google Scholar) & Moritz Schularick (Kiel Institute, Sciences Po Paris; Google Scholar)) at NYU today as part of its Tax Policy and Public Finance Colloquium