Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Workshops
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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…
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Caines Presents “Understanding the Taxation of Cryptocurrencies” Today at Toronto
Ian Caines presents Understanding the Taxation of Cryptocurrencies at Toronto, as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: Cryptocurrencies and related electronic assets can be a mysterious area for tax practitioners, raising potentially novel tax issues. However, unlike in other areas that a tax professional might encounter, tax uncertainties arise not so…
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Kern Presents “Buy or D.I.Y.: Home Production and the Income Tax” At UCLA
Adam Kern (San Diego) presents Buy or D.I.Y.: Home Production and the Income Tax today at UCLA, as part of its Colloquium on Tax Policy and Public Finance: The income tax aspires to be comprehensive—a tax on “all income, from whatever source derived.” Yet every year, trillions of dollars of productive activity escapes taxation with…
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Raskolnikov Presents “Formal Equality and Rawlsian Justice” At USC
Alex Raskolnikov (Columbia) presented “Formal Equality and Rawlsian Justice” at the USC Law Faculty workshop on February 19: 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 has remained largely unrecognized by scholars and unacknowledged by…
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Clarke Presents “What Made Income Taxes Possible” Today At Duke
Conor Clarke (Washington University) presents What Made Income Taxes Possible (co-authored with Edward Fox and Wojciech Kopczuk) at Duke today, as part of its Tax Policy Seminar hosted by Larry Zelenak: Why do governments impose taxes on “income” rather than (and in addition to) other things? Large literatures in economics, history, and political science answer…
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Blank Presents “Audit Guides & The Administrative State” Today at Boston College
Joshua Blank (UC Irvine) presents Audit Guides & The Administrative State (co-authored with Leigh Osofsky (UNC)) at Boston College today at 5pm ET as part of its Tax Policy Collaborative hosted by James Repetti and Diane Ring:
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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: