Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Workshops
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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…
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Kern presented “Progressive Taxation for the World” at Pepperdine
Adam Kern (San Diego) presented Progressive Taxation for the World at Pepperdine on October 20, 2025, as part of its Tax Policy Workshop Series: International tax law is about jurisdiction: It determines which countries may tax what. But the law’s allocation of jurisdiction between countries has enormous consequences for individuals, making some people richer and…
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Ryan presented “Mothers in Jail: A Taxing Issue” at Pepperdine
Kerry A. Ryan (Saint Louis) presented Mothers in Jail: A Taxing Issue at Pepperdine on October 6, 2025, as part of its Tax Policy Workshop Series: Maternal pretrial detention inflicts serious economic, personal, and social harms on female-headed households. This essay highlights an additional negative consequence of detaining single mothers pretrial: the potential loss of certain valuable…
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Conklin presented “Athletic Performance and State Tax Rates: Why NBA Players Perform Worse in High-Tax States” at Pepperdine
Dr. Michael Conklin (Texas A&M University–Central Texas) presented Athletic Performance and State Tax Rates: Why NBA Players Perform Worse in High-Tax States at Pepperdine on September 22, 2025, as part of its Tax Policy Workshop Series: In 2023, novel research found that National Basketball Association (NBA) basketball players performed better when playing away games in no-tax…
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Glogower presented “Apportioned Direct Taxes” at Pepperdine
Ari Glogower (Northwestern) presented Apportioned Direct Taxes (with Connor Clarke (Washington)) at Pepperdine on September 10, 2025, as part of its Tax Policy Workshop Series: The Constitution requires that Congress apportion any “direct” tax among the states by population. This once-dormant provision is now the most important constitutional limitation on Congress’s taxing power. Last year,…
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Next Week’s Tax Workshops
Monday, August 25: Diane Kemker (Loyola-Chicago; Google Scholar) will present Illness/Wellness, Ableism & Perfectibility in the Tax Code, 93 UMKC L. Rev. ___ (2026), as part of the Pepperdine Tax Policy Workshop Series. If you would like to attend, please contact Deanna Newton. Wednesday, August 27: Alex Zhang (Emory; Google Scholar) will present Racial Integration and Tax…
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Pepperdine Tax Policy Workshop Series (Fall 2025)
Here is Deanna Newton‘s lineup for the Fall 2025 Pepperdine Tax Policy Workshop Series: If you would like to attend any of the workshops, please contact Deanna Newton.
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Wallace Presents The Populist Income Tax Today At Oxford
Clint Wallace (South Carolina; Google Scholar) presents The Populist Income Tax at Oxford today as part of its Centre for Business Taxation Seminars: The populist income tax refers to the short-lived U.S. law that was enacted in 1894 at the behest of members of Congress who identified as populists. The tax was motivated by two…
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Columbia Tax Policy Conference (Day 2)
Columbia hosts day 2 of its tax policy conference today (program): David Kamin (NYU), Distribution Reimagined Discussant: Natasha Sarin (Yale; Google Scholar) Policymakers are considering enacting either a new spending program or a tax cut. Who pays for the policy? The answer to that question is central to understanding the consequences. Yet, it is a question…
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UC Law SF Hosts Tax Conference Today (Day 2)
UC Law SF hosts day 2 of the joint Association of Mid-Career Tax Scholars (AMT) and Experienced in Tax Conference (EITC) today: Session 5 (9:15 AM): Philip Hackney (Pittsburgh; Google Scholar), Between Taste and Judgment: (Un)democratic Tax Arts Policy Discussant: Elaine Waterhouse Wilson (West Virginia; Google Scholar) David Gamage (Missouri-Columbia; Google Scholar), The New Tax…
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Columbia Tax Policy Conference (Day 1)
Columbia hosts day 1 of its tax policy conference today (program): Terry Moon (University of British Columbia; Google Scholar), Manufacturing Investment and Employee Earnings: Evidence from Accelerated Depreciation (with Yige Duan (Shanghai Jiao Tong University; Google Scholar)) Discussant: Nirupama Rao (Michigan; Google Scholar) This paper assesses the effects of a tax policy designed to induce manufacturing…
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UC Law SF Hosts Tax Conference Today (Day 1)
UC Law SF hosts day 1 of the joint Association of Mid-Career Tax Scholars (AMT) and Experienced in Tax Conference (EITC) today: AMT Session 1 (9:00 AM): Ari Glogower (Northwestern; Google Scholar), Duties, Imposts, and Excises Discussant: Shayak Sarkar (UC-Davis; Google Scholar) Susan Morse (Texas; Google Scholar), A Tax Perspective on Executive Tariff Powers Discussant:…
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NYU Hosts A Virtual Discussion Today On Understanding Risks To Taxpayer Privacy
The NYU Tax Law Center hosts a virtual discussion on Understanding Risks to Taxpayer Privacy today (registration): Please join the Tax Law Center for a virtual discussion of the legal, privacy, and cybersecurity risks of unprecedented efforts to access, use, and share taxpayer data across government for purposes far beyond tax administration. Agenda: Fireside Chat:…
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10th Annual Texas Tax Faculty Workshop
The University of Texas School of Law hosts the Tenth Annual Texas Tax Faculty Workshop today: Bret Wells (Houston; Google Scholar), The Past and Future of Taxing “Incomes”, 104 N.C. L. Rev. ___ (2025) (with Clint Wallace (South Carolina; Google Scholar)) Commenter: Robert Peroni (Texas) Phyllis Taite (Oklahoma), Subsidies as Silent Spending: Tax Policy in DisguiseCommenter: Will…
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National Tax Association Hosts A Virtual Panel On Teaching Environmental Tax
The National Tax Association hosts a panel on Teaching Environmental Tax today at 1:00 PM ET (registration): How can tax professors at law schools and in accounting, economics, and public policy programs incorporate clean energy and environmental issues into their courses and curricula? … Panelists will discuss strategies for incorporating clean energy and environmental issues…
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Hemel Presents Formalism, Functionalism, And Nonfunctionalism In The Constitutional Law of Tax Today At Missouri
Daniel Hemel (NYU; Google Scholar) presents Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: Commentary on American public law frequently focuses on the clash between “formalism” and “functionalism.” Formalists seek to apply the law without regard to the background…
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Hayashi Presents The Effect Of Corporate Alternative Minimum Tax On Financial Reporting Today At USC
Andrew Hayashi (Virginia; Google Scholar) presents The Effect of CAMT on Financial Reporting at USC today as part of its Corporate and Commercial Law Seminar hosted by Michael Simkovic and D. Daniel Sokol: We estimate the effect of the Corporate Alternative Minimum Tax enacted in 2022 on the financial reporting behavior of large companies. The…
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Hickman Presents Delay, Politics, And Expertise In OIRA Tax Review Today At Columbia
Kristin Hickman (Minnesota; Google Scholar) presents Delay, Politics, and Expertise in OIRA Tax Review, 44 Va. Tax Rev. __ (2025) (with Bridget C.E. Dooling (Ohio State; Google Scholar)) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: Among the many changes to federal policy undertaken by the second Trump…