Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Workshops
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Jurow Kleiman Presents Redistributive User Fees Today At Duke
Ariel Jurow Kleiman (USC; Google Scholar) presents Redistributive User Fees at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak: While theory suggests that redistribution should occur entirely through progressive income taxes, political and legal limits at the state and local levels render this ideal redistribution impossible. Public finance models offer…
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Clarke Presents Apportioned Direct Taxes Today At Texas
Conor Clarke (Washington University; Google Scholar) presents Apportioned Direct Taxes (with Ari Glogower (Northwestern; Google Scholar)) at Texas today as part of its Faculty Colloquium 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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Osofsky Presents Wellness And The Tax Law Today At Missouri
Leigh Osofsky (North Carolina; Google Scholar) presents Wellness and the Tax Law, 59 Ga. L. Rev. ___ (2025) at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: The tax law has long provided extensive subsidies for "medical care." These subsidies cost the government hundreds of billions of dollars a year.…
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Liscow Presents The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich Today At Georgetown
Zachary Liscow (Yale; Google Scholar) presents The Role of Unrealized Gains and Borrowing in the Taxation of the Rich (with Edward G. Fox (Michigan; Google Scholar) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: As deficits rise and concerns about tax avoidance by the…
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Brounstein Presents Ecuador’s Tax On Tax Haven Ownership Today At Oxford
Jakob A. Brounstein (Institute for Fiscal Studies; Google Scholar) presents The Three Body Problem: Ecuador's Tax on Tax Haven Ownership at Oxford today as part of its Centre for Business Taxation Seminars: Can a country reduce its exposure to tax havens, and what are the consequences? We analyze the effects of a corporate tax surcharge…
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Next Week’s Tax Workshops
Monday, February 3: Jakob A. Brounstein (Institute for Fiscal Studies; Google Scholar) will present The Three Body Problem: Ecuador's Tax on Tax Haven Ownership as part of the Oxford University Centre for Business Taxation Seminars. If you would like to attend, please RSVP. Tuesday, February 4: Zachary Liscow (Yale; Google Scholar) will present The Role…
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Lawsky & Lederman Present Deductions’ Limits Today At Missouri-Columbia
Sarah Lawsky (Northwestern; Google Scholar) & Leandra Lederman (Indiana-Maurer; Google Scholar) present Deductions’ Limits at Missouri-Columbia today as part of its Tax Policy Colloquium hosted by David Gamage: U.S. federal income tax law allows individuals to take various deductions in computing their tax liabilities. Many deductions are limited only by overall income. However, the law also…
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Christians Presents Minimum Tax, Maximum Governance Today At Toronto
Allison Christians (McGill; Google Scholar) presents Minimum Tax, Maximum Governance at Toronto today as part of its James Hausman Tax Law and Policy Workshop hosted by Ben Alarie: The OECD’s Pillar Two project aimed to establish a global minimum tax for large multinationals, but its most enduring impact will likely be maximum governance: an increasingly…
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Gordon Presents Carbon Accounting As Tax Law Today At Georgetown
Jeff Gordon (Yale) presents Carbon Accounting as Tax Law at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: This Article provides the first comprehensive account of the reconstruction of energy tax law that occurred under the Biden administration. In the past, federal energy policy offered…
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Grewal Presents Tax Regulations After Loper Bright Today At Missouri
Andy Grewal (Iowa; Google Scholar) presents Tax Regulations After Loper Bright, 2025 Mich. St. L. Rev. ___, at Missouri-Columbia today as part of its Tax Policy Colloquium hosted by David Gamage: After decades of uncertainty, the Supreme Court, in Mayo v. United States, finally resolved a conflict over the proper deference standard for tax regulations. The Chevron doctrine, not…
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Next Week’s Tax Workshops
Monday, January 27: Andy Grewal (Iowa; Google Scholar) will present Tax Regulations After Loper Bright, 2025 Mich. St. L. Rev. ___ as part of the Missouri-Columbia Tax Policy Colloquium. If you would like to attend, please contact David Gamage. Tuesday, January 28: Jeff Gordon (Vanderbilt) will present Carbon Accounting as Tax Law as part of the Georgetown…
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Brauner Presents Mobility, Territory And Exclusive Source Taxation Today In Austria
Yariv Brauner (Florida; Google Scholar) presents You Play, You Pay! Mobility, Territory and Exclusive Source Taxation in the 21st Century at the Institute of Austrian and International Tax Law today as part of its Colloquium on Current Developments in European and International Tax Law: The demise of residence as an appropriate basis for taxation in the…
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Hickman Presents A Study Evaluating OIRA Review Of Treasury Regulations Today At San Diego
Kristin Hickman (Minnesota; Google Scholar) presents A Study Evaluating OIRA Review of Treasury Regulations (with Bridget C.E. Dooling (Ohio State; Google Scholar)) at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The second term of the Trump Administration portends significant changes to federal policy, many of which have…
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Next Week’s Tax Workshop
Monday, January 13: Kristin Hickman (Minnesota; Google Scholar) will present A Study Evaluating OIRA Review of Treasury Regulations (with Bridget C.E. Dooling (Ohio State; Google Scholar)) as part of the San Diego Tax Law Speaker Series. If you would like to attend, please contact Michelle Layser. For individual tax workshop posts, see here.
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Raskolnikov Presents A New View Of Formal Equality At The Italian Society Of Law And Economics
Alex Raskolnikov (Columbia) presented A New View of Formal Equality at Sapienza University of Rome yesterday as part of its 20th Annual Conference of the Italian Society of Law And Economics: When it comes to equality under the law, the contemporary focus is decidedly on substance rather than form. This is especially so when economic…
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Raskolnikov Presents Taxes And Tournaments Today At The Italian Society Of Law And Economics
Alex Raskolnikov (Columbia) presents Taxes and Tournaments, 2025 Mich. St. L. Rev. ___, at Sapienza University of Rome today as part of its 20th Annual Conference of the Italian Society Of Law And Economics: What is the best way to reduce economic inequality? Economists, lawyers, political philosophers and politicians have pondered this question for decades.…
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Sarin Presents Broken Budgeting Today At NYU
Natasha Sarin (Yale; Google Scholar) presents Broken Budgeting (with Safia Sayed (J.D. 2025, Yale)) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: As peacetime deficits rose over the course of the last half century, policymakers searched for tools to assess how close—or far off—new budget, tax,…
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Glogower Presents Apportioned Direct Taxes Today At UC-Irvine
Ari Glogower (Northwestern; Google Scholar) presents Apportioned Direct Taxes (with Conor Clarke (Washington University; Google Scholar) at UC-Irvine today as part of its Tax Law & Policy Colloquium hosted by Natascha Fastabend: In the 2024 case of Moore v. United States, the Supreme Court seriously considered, for the first time in the modern era, whether…
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Next Week’s Tax Workshops
Tuesday, November 26: Ari Glogower (Northwestern; Google Scholar) will present Apportioned Direct Taxes (with Conor Clarke (Washington University; Google Scholar)) as part of the UC-Irvine Tax Law & Policy Colloquium. If you would like to attend, please contact Natascha Fastabend. Tuesday, November 26: Natasha Sarin (Yale; Google Scholar) will present Broken Budgeting (with Safia Sayed…
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Raskolnikov & Zelenak Present Tax Papers Today At Michigan State
Alex Raskolnikov (Columbia) presents Taxes and Tournaments, 2024 Mich. St. L. Rev. __: What is the best way to reduce economic inequality? Economists, lawyers, political philosophers and politicians have pondered this question for decades. Yet there is another group of savvy and highly motivated individuals who have been thinking about redistribution for just as long.…
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Morrow Presents The Income Tax As A Market Correction At Boston College
Rebecca Morrow (Wake Forest; Google Scholar) presented The Income Tax as a Market Correction at Boston College yesterday as part of its Tax Policy Collaborative hosted by Jim Repetti and Diane Ring: I confess. As a tax professor, it has long hurt my feelings that economists label tax as a market distortion. My field is…
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Next Week’s Tax Workshops
Thursday, November 21: Alex Raskolnikov (Columbia) will present Taxes and Tournaments, 2024 Mich. St. L. Rev. ___, and Lawrence Zelenak (Duke; Google Scholar) will present Moral Duty or “Mere Cant”? Tax Protesting Through the Looking Glass, 2024 Mich. St. L. Rev. __, as part of the Michigan State Law Review Symposium.
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Loayza Jordán Presents Contesting The Neoliberal Social Contract Today At APPEAL Reading Group
Fernando Loayza Jordán (Drexel; J.S.D. 2025, Yale; Google Scholar) presents Contesting the Neoliberal Social Contract today as part of the What is Capitalism? Reading Group hosted by the Association for the Promotion of Political Economy and the Law: The paper argues that progressive policymakers are often too quick to make discursive concessions to neoliberal understandings…
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Calderón Gómez Presents Too Hard To Insure Today At UC-Irvine
Luís Carlos Calderón Gómez (Cardozo; Google Scholar) presents Too Hard to Insure at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: New kinds of private money—such as stablecoin—are thriving, with increasing circulation, growing acceptance, and rapid technological innovation. But this new money has an old problem: its vulnerability to runs.…
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Zhang Presents Fiscal Citizenship And Taxpayer Privacy Today At NYU
Alex Zhang (Emory; Google Scholar) presents Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Inequality has reached record levels, and the public shares a common belief that the ultra-rich—while accumulating enormous capital—have not borne their…