Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Workshops
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Love Presents “Taxing Complexity” Today at San Diego
Michael Love (Columbia, SSRN) presents Taxing Complexity at San Diego today as part of its Tax Law Speaker Series.
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UCLA’s Colloquium on Tax Policy and Public Finance (Spring 2026)
The UCLA Colloquium on Tax Policy and Public Finance is led by Professors Kirk Stark and Jason Oh:
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Brennan Presents “The Government’s Gift to Givers: Donating Appreciated Stock” Today at Toronto
Thomas J. Brennan (Harvard) presents The Government’s Gift to Givers: Donating Appreciated Stock at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Under Section 170(e), taxpayers can deduct appreciation without paying tax on this gain. This double benefit is well understood. Yet this Article frames the tax benefit somewhat
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Book Presents “Transformative Technology and Shortening the Statute of Limitations Applicable to Taxpayers” (co-authored with Jay Soled) Today At Georgia
Leslie Book (Villanova) presents Transformative Technology and Shortening the Statute of Limitations Applicable to Taxpayers (co-authored with Jay Soled) at Georgia today, as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: When it comes to submitting tax returns and paying taxes, most taxpayers understand the nature of their civic duties and do so dutifully, if not
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University of Florida: Ellen Bellet Gelberg Tax Policy Symposium
University of Florida Levin College of Law is holding the Ellen Bellet Gelberg Tax Policy Symposium at 9 am today (Friday, Feb. 6), in person at Martin Levin Advocacy Center and virtually. Here is the announcement: Please join us for the 2026 Ellen Bellet Gelberg Tax Policy Symposium. Elena Spatoulas Patel, Co-Director, Urban-Brookings Tax Policy
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Gagnon Presents “Economic Substance: The New GAAR, Dissociation and Risk” Today at Tornto
Rémi D. Gagnon presents Economic Substance: The New GAAR, Dissociation and Risk today at Toronto as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: The new economic substance test introduced in the GAAR retains the accessory principle and does not require an enquiry into the economic substance of
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Cauble Presents “Guiding Tax Return Preparers Informally” Today At Georgia
Emily Cauble (Wisconsin, Google Scholar) presents Guiding Tax Return Preparers Informally at Georgia today as part of its Tax Policy Colloquium Series hosted by Assaf Harpaz: In 2024, I conducted a survey of 143 professional tax return preparers to seek information about whether and how they use IRS publications – a source of informal IRS
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Call For Papers And Commentators: 29th Annual Critical Tax Conference At Connecticut
The 29th Annual Critical Tax Conference will be hosted by the University of Connecticut School of Law: The 29th Annual Critical Tax Conference will be held at the University of Connecticut School of Law March 20-21, 2026. The conference continues a tradition that began in 1995 to analyze tax law through lenses of race, gender,
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Morgan Presents “Financial Innovation and Fixed-Income Tax Arbitrage: A Return to Capital Invariance?” Today At Toronto
Robin Morgan (Toronto) presents Financial Innovation and Fixed-Income Tax Arbitrage: A Return to Capital Invariance? at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: The development of new financial products allows investors to approximately or fully recreate underlying cash flows while achieving different tax consequences.
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Galle Presents “How To Tax The Rich: Options For 2025 And Beyond” at UCLA on January 22
Brian Galle (Berkeley; Google Scholar) presents How To Tax The Rich: Options For 2025 And Beyond at UCLA on January 22, 2026, as part of its Colloquium on Tax Policy and Public Finance: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is,
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Viswanathan Presents “Earmarked Taxes and Redistribution” Today at San Diego
Manoj Viswanathan (UC Law SF) presents Earmarked Taxes and Redistribution at San Diego today as part of its Tax Law Speaker Series.
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Ring presents “Global Tax Decluttering” (co-authored with Shu-yi Oei) Today at Georgia
Diane Ring presents Global Tax Decluttering at Georgia today as part of its Tax Colloquium Series: Major global players—most prominently the OECD and European Union—have recently begun advocating that countries “declutter” their tax systems to tidy up, repeal, or eliminate pre-existing domestic anti-abuse tax rules. The reasoning is that these country-level rules are now duplicative or burdensome in
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University of Georgia’s Tax Policy Colloquium Series (Spring 2026)
Here is Assaf Harpaz’s lineup for the Spring 2026 Georgia Tax Policy Colloquium Series:
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Loayza Jordán presents “International Tax Peace” at JILSA Annual Meeting
Fernando Loayza Jordán (Drexel-Kline, Yale) presented “International Tax Peace” on January 6 at the Junior International Law Scholars Association annual meeting at the University of Hawai’i in Honolulu. Here is the abstract:
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Sam Presents “Taxation, Market Failure, and the Constitution” Today at Columbia
Erick J. Sam (Utah) presents Taxation, Market Failure, and the Constitution at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: If you would like a copy of the draft, please email Prof. Erick Sam, erick.sam@law.utah.edu, or Alykhan Pirani, anp2159@columbia.edu. The Colloquium will meet from 4:20 to 6:10 p.m. in room 103 of William
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Raskolnikov Presents “Formal Equality and Rawlsian Justice” at Columbia
Alex Raskolnikov (Columbia) presented “Formal Equality and Rawlsian Justice” at the Columbia Law Faculty workshop on November 13. Here is the abstract (finished after the jump): Few political theories have been more scrutinized, criticized, valorized, and reinterpreted than John Rawls’s A Theory of Justice. Yet for all this attention, one of this theory’s core ideas
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Shaviro Presents “The Rise, Fall, and Survival of Haig-Simons Income” at NYU
Daniel Shaviro (NYU) presents “The Rise, Fall, and Survival of the Haig-Simons Income Definition as a Policy Guide” at NYU’s Tax Policy and Public Finance Colloquium today. Daniel Hemel and David Kamin (also NYU) are providing comments. The posted draft does not have an abstract, but here is the description of the paper from the
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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 Boston College
James Repetti (Boston College) presents “”Private Equity, Health Calamity: How Our Tax Laws Aid Private Equity Investment in Hospitals and Nursing Homes” Today at Boston College Tax Policy Workshop 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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Thomas Presents “Taxing Attention” Today At Columbia
Kathleen DeLaney Thomas (North Carolina; Google Scholar) presents Taxing Attention at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: The rise of social media platforms and other digital businesses have transformed the economy. Companies like Meta and Alphabet have developed a booming industry where advertising revenue drives
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Mehrotra presents American Outlier at Columbia today
Ajay Mehrotra (Northwestern University and American Bar Foundation) presents a portion of his ongoing book project—tentatively titled American Outlier: Economic Inequality and the Historical U.S. Resistance to the Value-Added Tax—at Columbia’s legal history workshop today. Alex Raskolnikov (Columbia Law) will serve as discussant. Here is a taste of the summary of the project:
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Elkins & Eyal: Presentations of Toward AI Tax Personhood
On Friday, November 7, David Elkins presented Toward AI Tax Personhood (with Mirit Eyal) at the University of Cincinnati College of Law faculty workshop.
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OECD COP30 Virtual Pavillion: Competitiveness, cost of living and cutting emissions: Can policy do it all?
OECD COP30 Virtual Pavillion: Competitiveness, cost of living and cutting emissions: Can policy do it all? (Online event, November 13, 2025, registration at link) Description Policymakers around the world are balancing an increasingly complex set of policy priorities when deciding how to tax energy use or price carbon emissions, including securing public revenue, keeping energy
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Raskolnikov Presented “Formal Equality and the Tax Structure” at Notre Dame
Alex Raskolnikov (Columbia) presented Formal Equality and the Tax Structure at Notre Dame on October 27, 2025, as part of its Law & Economics Seminar: Laws of affluent capitalist democracies share an important trait. With few notable but limited exceptions, these laws are formally equal—they make no formal distinctions between the rich and the poor.
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Infanti presents “The Human Toll: Taxation and Slavery in Colonial America” today at Pepperdine
Anthony Infanti (Pittsburgh) presents his book, The Human Toll: Taxation and Slavery in Colonial America, today at Pepperdine, as part of its Tax Policy Workshop Series: How the thirteen colonies deployed the power of taxation to support, promote, and perpetuate the institution of slavery
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Endean Presents “Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power” Today At Columbia
Jon Endean (Brooklyn) presents Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power, 63 San Diego L. Rev. __ (forthcoming 2026), at Columbia today as part of the Davis Polk & Wardell Tax Policy Colloquium: While perhaps not obvious to the casual observer, tariffs are taxes, and, as such, they fall within