Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Workshops
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Raskolnikov Presents A New View Of Formal Equality Today At Columbia
Alex Raskolnikov (Columbia) presents A New View of Formal Equality at Columbia today as part of its Faculty Workshop Series: When it comes to equality under the law, the contemporary focus is decidedly on substance rather than form. This is especially so when economic inequality is concerned. Formal equality of law—understood as the absence of formal legal…
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Gómez Presents Taxation’s Limits Today At Boston College
Luís C. Calderón Gómez (Cardozo; Google Scholar) presents Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: Countless pages have been devoted to the question of why should everyone pay tax, yet its obverse has gone largely unnoticed: why should some…
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Next Week’s Tax Workshops
Monday, September 16: Luís C. Calderón Gómez (Cardozo; Google Scholar) will present Taxation’s Limits, 119 Nw. U. L. Rev. __ (2024), as part of the Boston College Tax Policy Collaborative. If you would like to attend, please contact Diane Ring. Tuesday, September 17: Alex Raskolnikov (Columbia) will present A New View of Formal Equality as part of…
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Derenoncourt Presents Wealth Of Two Nations: The US Racial Wealth Gap, 1860-2020 Today At NYU
Ellora Derenoncourt (Princeton; Google Scholar) presents Wealth of Two Nations: The US Racial Wealth Gap, 1860-2020 (online appendix) (with Chi Hyun Kim (University of Bonn), Moritz Kuhn (University of Mannheim; Google Scholar) & Moritz Schularick (Kiel Institute, Sciences Po Paris; Google Scholar)) at NYU today as part of its Tax Policy and Public Finance Colloquium…
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Next Week’s Tax Workshop
Tuesday, September 10: Ellora Derenoncourt (Princeton; Google Scholar) will present Wealth of Two Nations: The US Racial Wealth Gap, 1860-2020 (online appendix) (with Chi Hyun Kim (University of Bonn), Moritz Kuhn (University of Mannheim; Google Scholar) & Moritz Schularick (Kiel Institute, Sciences Po Paris; Google Scholar)) as part of the NYU Tax Policy and Public…
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Satterthwaite Presents Taxing Nannies Today At Florida
Emily Satterthwaite (Georgetown; Google Scholar) presents Taxing Nannies (with Ariel Jurow Kleiman (USC; Google Scholar) & Shayak Sarkar (UC-Davis; Google Scholar)) (reviewed by Michelle Layser (San Diego; Google Scholar) here and by Susan Morse (Texas; Google Scholar) here) at Florida today as part of its Tax Colloquium hosted by Yariv Brauner: Nannies in the U.S. work long hours…
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Bank Presents The Golden Age Of Tax Dodging: Celebrities, Hollywood, And The Publicity Effect Today At Temple
Steven A. Bank (UCLA) presents The Golden Age of Tax Dodging: Celebrities, Hollywood, and the Publicity Effect at Temple today as part of its Faculty Colloquium Series: In the 1950s, as one columnist recently pointed out, “the wealthiest people in the U.S. were not corporate executives or baseball players. . . . Rather, they were…
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Maynard Presents Penalizing Precarity Today At UC-San Francisco
Goldburn P. Maynard, Jr. (Indiana-Kelley; Google Scholar) presents Penalizing Precarity, 123 Mich. L. Rev __ (2024) (with Clinton Wallace (South Carolina; Google Scholar)), at UC-San Francisco today as part of its Tax Speaker Series hosted by Heather Field: Retirement policy in America is oriented around 401(k) plans and other employer-sponsored savings plans, which together will…
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Next Week’s Tax Workshops
Tuesday, September 3: Goldburn P. Maynard, Jr. (Indiana-Kelley; Google Scholar) will present Penalizing Precarity, 123 Mich. L. Rev. ___ (2024) (with Clinton Wallace (South Carolina; Google Scholar)) as part of the UC-San Francisco Tax Speaker Series. If you would like to attend, please contact tax@uclawsf.edu. Friday, September 6: Emily Satterthwaite (Georgetown; Google Scholar) will present Taxing…
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Kim Presents Algorithmic Tax Ownership At Vanderbilt
Young Ran (Christine) Kim (Cardozo; Google Scholar) presented Algorithmic Tax Ownership (with Dmitry Erokhin (International Institute for Applied Systems Analysis; Google Scholar)) at Vanderbilt yesterday as part of its Law School Faculty Workshop Series: Ownership for tax purposes is distinct from ownership under property or contract law, as it looks beyond mere form to the…
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Alfani Presents Economic Inequality in Preindustrial Times Today At The Oxford-Virginia Legal Dialogs
Guido Alfani (Bocconi University; Google Scholar) presents Economic Inequality in Preindustrial Times: Europe and Beyond, 59 J. Econ. Lit. 3 (2021), today as part of the Oxford-Virginia Legal Dialogs hosted by Tsilly Dagan and Ruth Mason: Recent literature has reconstructed estimates of wealth and income inequality for a range of preindustrial, mostly European, societies covering…
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9th Annual Texas Tax Faculty Workshop
SMU hosted the 9th Annual Texas Tax Faculty Workshop on Monday: Christopher Hanna (SMU), Taxing Carried Interest: A Reappraisal (with David Elkins (Netanya; Google Scholar)Commenter: Susan Morse (Texas; Google Scholar) Gary Lucas (Texas A&M; Google Scholar), Shaping Preferences with Pigouvian TaxesCommenter: Johnny Buckles (Houston; Google Scholar) Orly Mazur (SMU; Google Scholar), Beyond ChatGPT: Responsible AI and Government Innovation, 92 Tenn. L.…
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Next Week’s Tax Workshop
Friday, May 24: Guido Alfani (Bocconi University; Google Scholar) will present Economic Inequality in Preindustrial Times: Europe and Beyond, 59 J. Econ. Lit. 3 (2021), as part of the Oxford-Virginia Legal Dialogs. If you would like to attend, please RSVP.
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Hayashi & Deeks: Tax Sanctions And The Russia-Ukraine Conflict
Andrew T. Hayashi (Virginia; Google Scholar) & Ashley Deeks (Virginia; Google Scholar), Tax Sanctions and the Russia-Ukraine Conflict, 48 N.C. J. Int'l L. 433 (2023): The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty. In this essay, we evaluate the possible role…
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Smith Presents Taxing Business Owner-Managers Today At Oxford
Kate Smith (London School of Economics and Political Science; Google Scholar) presents It’s All About the Base: Taxing Business Owner-Managers (with Helen Miller (Institute for Fiscal Studies)) at Oxford today as part of its Centre for Business Taxation Seminar: Business owner-managers form an important part of the workforce in many countries, including the US and…
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27th Annual Critical Tax Conference At Florida
Florida hosts the 27th Annual Critical Tax Conference today and tomorrow. If you would like to attend via Zoom, contact David Hasen. Friday 9:00 AM: Welcome 9:10 AM: First Morning Session Ted Afield (Georgia State), A Catholic Social Teaching Approach to Tax Administration and Enforcement Emily Cauble (Wisconsin; Google Scholar), The Impact of Informal Tax Guidance…
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Next Week’s Tax Workshop
Monday, May 13: Kate Smith (London School of Economics and Political Science; Institute for Fiscal Studies; Google Scholar) will present It’s All About the Base: Taxing Business Owner-Managers (with Helen Miller (Institute for Fiscal Studies)) as part of the Oxford Centre for Business Taxation Seminar. If you would like to attend, please RSVP here.
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Columbia Tax Workshop (Day 2)
Today's Columbia Tax Workshop is being held at its Manhattanville Campus: Katarzyna Bilicka (Utah State; Google Scholar), The Role of Intellectual Property in Tax Planning (with Paul Organ (U.S. Treasury Department; Google Scholar) & İrem Güçeri (Oxford; Google Scholar)) Discussant: Michael Love (Columbia) Multinational enterprises (MNEs) that invest in research and development (R&D) and innovation find it easier to…
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Columbia Tax Workshop (Day 1)
Today's Columbia Tax Workshop is being held at its Manhattanville Campus: Kimberly Clausing (UCLA; Google Scholar), Capital Taxation and Market PowerDiscussant: Wojciech Kopczuk (Columbia; Google Scholar) In recent decades, market power has increased substantially, according to multiple measures that describe industry concentration, mark-ups, and business profitability. While market power can generate benefits, it also raises vexing…
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Pepperdine Tax Policy Workshop Series (Spring 2024)
Thanks to Deanna Newton, the faculty who came to Malibu, and our students who made the Spring 2024 Pepperdine Tax Policy Workshop Series such a rousing success: January 22: Jason Oh (UCLA), How Does The Corporate Tax Distort Choice Of Corporate Governance? February 5: Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar), Taxing Nannies (with Shayak Sarkar…
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Advani Presents How Responsive Are Top Earners To Tax Rates? Today At Oxford
Arun Advani (Warwick; Google Scholar) presents Top Flight: How Responsive Are Top Earners to Tax Rates? (with Cesar Poux (London School of Economics) & Andy Summers (London School of Economics)) at Oxford today as part of its Oxford Centre for Business Taxation Seminars: Using administrative data on the universe of UK taxpayers, we leverage major…
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Next Week’s Tax Workshop
Monday, April 29: Arun Advani (Warwick; Google Scholar) will present Top Flight: How Responsive Are Top Earners to Tax Rates? (with Cesar Poux (LSE) & Andy Summers (LSE)) as part of the Oxford Centre for Business Taxation Seminars. If you would like to attend, please RSVP here.
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Sarin Presents Broken Budgeting Today At Georgetown
Natasha Sarin (Yale; Google Scholar) presents Broken Budgeting (with Safia Sayed (J.D. 2025, Yale)) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli: As peacetime deficits rose over the course of the last half century, policymakers searched for tools to assess how close—or far…
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Graetz Presents The Power to Destroy: How The Antitax Movement Hijacked America Today At Pepperdine
Michael J. Graetz (Columbia), presents The Power to Destroy: How the Antitax Movement Hijacked America (Princeton University Press 2024) (reviewed by Martin Sullivan here) at Pepperdine today as part of the Tax Policy Workshop Series hosted by Deanna Newton: The postwar United States enjoyed large, widely distributed economic rewards—and most Americans accepted that taxes were a…
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Raskolnikov Presents Equality Plus Equity: Law And Redistribution In A Capitalist Democracy Today At Cornell
Alex Raskolnikov (Columbia) presents Equality Plus Equity: Law and Redistribution in a Capitalist Democracy at Cornell today as part of its Faculty Workshop Series: If the law of capitalism is rigged in favor of the wealthy, why is the rigging so shoddy? If majority rule offers an easy path to soaking the rich, why are…