Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Workshops
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Satterthwaite Presents Two Essays Today at San Diego
Emily Satterthwaite (Georgetown, SSRN) presents Pooling and Preferences: A Survey of Tax Expert Opinion on Joint Filing and What Does (Some) Optimal Tax Research Say About the Tax Unit? at San Diego today as part of its Tax Law Speaker Series. Monday, April 20, 2026 | noon – 1:00 p.m. PSTWarren Hall 2A, University of San Diegostudents welcome / lunch
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Dharmapala Presents “The Origins of the Corporate Income Tax: An Event Study Approach” Today at Irvine
Dhammika Dharmapala (Berkeley) presents The Origins of the Corporate Income Tax: An Event Study Approach at Irvine, as part of its Graduate Tax Policy Colloquium: Professor Dhammika Dharmapala joined Berkeley Law in 2023 from the University of Chicago Law School, where he was the Paul H. and Theo Leffmann Professor of Commercial Law. He serves as Co-Editor of the Journal of
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Tax Workshop Clearinghouse: A Reminder and a Renewed Invitation
A few weeks ago, TaxProf Blog announced a Tax Workshop Clearinghouse, a resource designed to make it easier for workshop and conference organizers to identify scholars with current works in progress, while also giving tax scholars a simple way to indicate that they have projects that would benefit from presentation and feedback. The initial response
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Cauble Presents “The Channels of Tax Law (Mis)Information” Today At Duke
Emily Cauble (Wisconsin) presents The Channels of Tax Law (Mis)Information at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This Article sheds light on a pervasive phenomenon. In a variety of contexts, third parties provide information about tax law to taxpayers. The information provided by these third parties may guide the tax planning and
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Li Presents “State-Centrism in International Taxation: Rationale and Ramifications” Today At Toronto
Jinyan Li (York University) presents State-Centrism in International Taxation: Rationale and Ramifications at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: The term “global” has recently been used in describing the nature of tax problems arising from the digitalization and globalization of the economy, the institutions and processes for developing solutions as
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Nam Presents “Justice in Tax Enforcement” Today At Duke
Jeesoo Nam (USC) presents Justice in Tax Enforcement at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: The IRS has limited resources with which to pursue enforcement actions against people who have underpaid on their taxes. Given such limitations, the agency can only pursue a small subset of underpayers. How should the agency
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Bird-Pollan Presents “The State and Local Tax Deduction Cap and Its (Unintended?) Sexist Consequences ” Today At Georgia
Jennifer Bird-Pollan (Wayne State) presents The State and Local Tax Deduction Cap and Its (Unintended?) Sexist Consequences at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: If two individuals earning similar amounts marry and file jointly, they will owe more in total tax than if they had remained unmarried and filed singly. The income
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Gamage Presents “Confronting The Tax-And-Oligarchy Catch-22” Today At Toronto
David Gamage (Missouri) presents Confronting The Tax-And-Oligarchy Catch-22 at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Why have taxes on concentrated wealth weakened across decades, even though polling typically shows strong majority support? This Article argues that the answer lies in a structural dynamic we call the tax-and-oligarchy catch-22. Taxing extreme
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Repetti Presents “Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes” Today at Irvine
James R. Repetti (Boston College) presents Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes at Irvine, as part of its Graduate Tax Policy Colloquium: The social welfare impact of investments by Private Equity funds (PEs) in various sectors of our economy is mixed due to the significant debt imposed on
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Oei Presents “The Origination Clause and the President’s Tariffs” Today at Boston University
Shu-Yi Oei (Duke, SSRN) presents The Origination Clause and the President’s Tariffs today at Boston University as part of its BU Law Tax Policy Forum.
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Hayashi Presents “Inequality among whom?: Tax Federalism and the Choice of Distributional Units” Today at San Diego
Andrew Hayashi (Virginia, SSRN), presents Inequality among whom?: Tax Federalism and the Choice of Distributional Units at San Diego today as part of its Tax Law Speaker Series. Monday, March 30, 2026 | noon – 1:00 p.m. PSTWarren Hall 2A, University of San Diegostudents welcome / lunch provided / registration not required
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University of San Diego School of Law Hosts the Inaugural Law and PPE (Politics, Philosophy, and Economics) Workshop
The University of San Diego School of Law hosts the inaugural Law and PPE (Politics, Philosophy, and Economics) Workshop today (Friday, March 27, 2026). The workshop brings together legal scholars (including several tax professors) whose work treats philosophy and economics as complementary rather than competitive approaches to legal questions. The program features five papers with
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Tax Workshop Clearinghouse
We often post workshops that are going on in the tax academic community, but for those organizers, one challenge can be finding scholars who have works in progress that are well-suited for a workshop. Moreover, many tax scholars who do have pieces that would benefit from a workshop have little way of making that fact
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Aprill Presents “Once and Future Revocation of Tax Exemption for Pursuit of DEI and Other Alleged Violations of Section 501(c)(3)” Today At Duke
Ellen Aprill (Loyola Los Angeles) presents Once and Future Revocation of Tax Exemption for Pursuit of DEI and Other Alleged Violations of Section 501(c)(3) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This piece first describes the process for revoking exempt status. It then considers each of four possible bases – violation of
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Williamson Presents “The Price of Democracy” Today at Irvine
Vanessa Williamson (Urban-Brookings Tax Policy Center) The Price of Democracy presents at Irvine, as part of its Graduate Tax Policy Colloquium: Americans have always fought over the meaning of freedom and equality. What is not commonly recognized is that the battles most pivotal in defining our democracy, from the framing of the Constitution to the decades-long backlash to
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Hemel Presents “Separation of Bases and the Fiscal Constitution” Today at Toronto
Daniel Hemel (New York) presents Separation of Bases and the Fiscal Constitution at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: A central concern of constitutional law and theory is the question of tax assignment: In a multilevel system of government, who gets to tax what? One conventional answer invokes the “separation of
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Harpaz Presents “Taxing AI” Today at Irvine
Assaf Harpaz (Georgia) presents Taxing AI at Irvine, as part of its Graduate Tax Policy Colloquium: Artificial intelligence (AI) is poised to transform the distribution and sources of income, with some experts predicting widespread job displacement. Even under optimistic projections, AI is expected to exacerbate wealth inequality, given that the technology’s ownership and immense value are concentrated within a
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Call for Proposals: AMT/EITC Conference
The 2026 Association of Mid-Career Tax Scholars/Experienced in Tax Conference (AMT/EITC) invites proposals for their conference on June 4 and 5 at NYU School of Law. The full call, below the fold.
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Hoopes Presents “Does Voluntary Private Disclosure Reduce IRS Audit Risk?” Today At Duke
Jeff Hoopes (North Carolina) presents Does Voluntary Private Disclosure Reduce IRS Audit Risk? (co-authored with Andrew Belnap and Reed Hadfield) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: This paper examines the trade-off between voluntary private tax disclosure and audit risk associated with firms’ use of private letter rulings (PLRs). PLRs allow firms to seek binding
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Jafry Presents “Death and Taxes: Does the Lock-in Effect Fade when Capital Gains Must be Taxed at Death?” Today at Toronto
Sobia Jafry (Toronto) presents Death and Taxes: Does the Lock-in Effect Fade when Capital Gains Must be Taxed at Death? at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: This paper examines how changes in capital gains tax rates affect individual and household realization behaviour, using Canada as a natural setting. Canada
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Kim Presents “Algorithmic Tax Ownership” Today At Georgia
Christine Kim (Cardozo) presents Algorithmic Tax Ownership (co-authored with Dmitry Erokhin) at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: Tax ownership is a crucial concept for determining tax liabilities, compliance, and enforcement. However, neither the courts nor the IRS have provided clear guidance on how to analyze it. Since the Supreme Court first outlined a
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Aprill Presents Today at San Diego’s Annual Pugh Lecture
Ellen Aprill (UCLA / Loyola LA; SSRN) presents today at San Diego’s annual Richard Crawford Pugh Lecture on Tax Law & Policy. She will be discussing Bob Jones and the fundamental public policy requirement. The Richard Crawford Pugh Lecture on Tax Law & Policy brings a distinguished practitioner, judge or government official who has played
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Marks Presents “Lingering Proposed Regulations” at Duke
Noah Hertz Marks (UNC) presented “Lingering Proposed Regulations” at Duke yesterday as part of its Tax Policy Seminar hosted by Larry Zelenak: The Administrative Procedure Act (APA) specifies a three-step process for promulgating enforceable regulations: agencies publish a notice of their proposed regulation (NPRMs) in the Federal Register, receive comments from the public, and then consider
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Hines Jr. Presents “The Greatest Revenue Generation” Today at Irvine
James R. Hines Jr (Michigan) presents The Greatest Revenue Generation at Irvine, as part of its Graduate Tax Policy Colloquium: Professor James R. Hines Jr. is the L. Hart Wright Collegiate Professor of Law and co-director of the Program in Law and Economics at Michigan Law. He is also the Richard A. Musgrave Collegiate Professor
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Schizer Presents “Income Without Realization Under the Sixteenth Amendment: An Originalist Analysis of Contemporary Tax and Accounting Regimes” Today At Georgia
David Schizer (Columbia) presents Income Without Realization Under the Sixteenth Amendment: An Originalist Analysis of Contemporary Tax and Accounting Regimes at Georgia today as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: For decades, the taxing power was a sleepy constitutional backwater, but this has changed. In Moore v. United States, four justices opined that the realization rule, which