
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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…
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.…
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…
Tuesday, November 12: Luís Carlos Calderón Gómez (Cardozo; Google Scholar) will present Too Hard to Insure as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP here. Tuesday, November 12: Alex Zhang (Emory; Google Scholar) will present Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025), as…
Assaf Harpaz (Georgia; Google Scholar) presents Global Tax Wars and the Shift to Source-Based Taxation at Alabama today as part of its Junior/Senior SEC Workshop: Current debates in international taxation often center on how to fairly allocate taxing rights among different jurisdictions. When an enterprise earns income abroad, the country of residence (where the taxpayer…
Brian Galle (Georgetown; Google Scholar) presents How to Tax the Rich: Options for 2025 and Beyond at Emory today as part of its Faculty Colloquium Series: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is, estate and gift) taxes. The Biden…
Rebecca Kysar (Fordham; Google Scholar) presents Sunrise Legislation at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: Certain philosophers and legal scholars have advocated for the increased use of “sunrise legislation,” which takes effect only after a delay. In their view, sunrise legislation can obscure the identify of those whom…
Tuesday, October 29: Rebecca Kysar (Fordham; Google Scholar) will present Sunrise Legislation as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please RSVP. Wednesday, October 30: Brian Galle (Georgetown; Google Scholar) will present How to Tax the Rich: Options for 2025 and Beyond as part of the Emory Faculty Colloquium…
Kerry A. Ryan (St. Louis) presents Mothers in Jails: A Taxing Matter at Cumberland today as part of its Tax Policy Speaker Series hosted by Tracey Roberts: This year, about 200,000 women will spend a day in prison or jail, separated from their families. Women are disproportionately confined in local jails, as opposed to state…
Louis Kaplow (Harvard) presents Optimal Income Taxation and Charitable Giving, 38 Tax Pol’y & Econ. __ (2024), at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are…
Alex Zhang (Emory; Google Scholar) presents Fiscal Autonomy in Subnational Taxation at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend: Within the United States, two subnational governments have distinctive powers to tax: Native tribes and U.S. territories. Native tribes can tax their own members and the commercial activities of non-Indian…
Itai Grinberg (Georgetown) delivers the 2024 Klaus Vogel Lecture at Vienna University today on Pillar 2 and the OECD Tax Function: The two pillar international tax deal agreed in 2021 represented the most important international economic agreement thus far this century. At the time, that political agreement was both a diplomatic success for the Biden Administration…
Monday, October 21: Itai Grinberg (Georgetown) will deliver the 2024 Klaus Vogel Lecture on Pillar 2 and the Future of Global Minimum Tax Enforcement. If you would like to attend, please contact Barbara Ender. Tuesday, October 22: Alex Zhang (Emory; Google Scholar) will present Fiscal Autonomy in Subnational Taxation as part of the UC-Irvine Tax…
Alex Zhang (Emory; Google Scholar) presents Fiscal Autonomy in Subnational Taxation at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: Within the United States, two subnational governments have distinctive powers to tax: Native tribes and U.S. territories. Native tribes can tax their own members and the commercial activities of…
Alex Raskolnikov (Columbia) presents Taxes and Tournaments, 2024 Mich. St. L. Rev. ___ at Columbia today as part of its Faculty Workshop Series: 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…
Alex Zhang (Emory; Google Scholar) presents Fiscal Citizenship And Taxpayer Privacy, 125 Colum. L. Rev. __ (2025) at Cumberland today as part of its Tax Policy Speake Series hosted by Tracey Roberts: Inequality has reached record levels, and the public shares a common belief that the ultra-rich—while accumulating enormous capital—have not borne their fair share…
Friday, October 18: Alex Zhang (Emory; Google Scholar) will present Fiscal Autonomy in Subnational Taxation as part of the Boston College Tax Policy Collaborative. If you would like to attend, please contact Diane Ring. For individual tax workshop posts, see here. Editor's Note: If you would like to receive a daily email with links to…
Diane M. Ring (Boston College; Google Scholar) presents The Conflictual Core of Global Tax Corporation (with Shu-Yi Oei (Duke; Google Scholar)) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) at UC-Irvine today as part of its Current Issues in Tax Law & Policy Colloquium Speaker Series hosted by Natascha Fastabend: It is widely argued that the world…
Manasi Deshpande (Chicago) presents The (Lack of) Anticipatory Effects of the Social Safety Net on Human Capital Investment (with Rebecca Dizon-Ross (Chicago; Google Scholar)) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Most parents whose children receive Supplemental Security Income (SSI) benefits overestimate the likelihood that…
Donald Tobin (Maryland; Google Scholar) presents Have your Cake and Eat it Too, An Apportioned Wealth Tax at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: As economic inequality in the United States becomes more extreme, there are increased calls for raising taxes on the wealthiest Americans. Some proposals…
Tuesday, October 8: Diane M. Ring (Boston College; Google Scholar) will present The Conflictual Core of Global Tax Corporation (with Shu-Yi Oei (Duke; Google Scholar)) as part of the UC-Irvine Current Issues in Tax Law & Policy Colloquium Speaker Series. If you would like to attend, please RSVP here. Tuesday, October 8: Manasi Deshpande (Chicago) will…
Sarah Lawsky (Northwestern; Google Scholar) presents Limiting Languages for Tax Law at UC-San Francisco today as part of its 2024 Tax Speaker Series hosted by Heather Field: Inconsistencies and contradictions play drastically different roles in law and in logic, respectively, and programming languages designed to code law should therefore, to the extent possible, be designed…
Tuesday, October 1: Sarah Lawsky (Northwestern; Google Scholar) will present Limiting Languages for Tax Law as part of the UC-San Francisco 2024 Tax Speaker Series. If you would like to attend, please contact Heather Field. Friday, October 4: Donald Tobin (Maryland; Google Scholar) will present Have your Cake and Eat it Too, An Apportioned Wealth…
Adam Rosenzweig (Washington University) presents Stateless Public Goods at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: The rise of the digital economy has proven to be one of the most significant events in modern economic history, not only due to its potential for explosive economic growth but…
Andrew T. Hayashi (Virginia; Google Scholar) presents The Federal Architecture of Income Inequality (reviewed by Tracey M. Roberts (Cumberland; Google Scholar) here) at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of…