Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 47 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Thorndike: “Subjugation With a Budget Line: How Tax Law Protected Slavery”
Joseph J. Thorndike, Subjugation With a Budget Line: How Tax Law Protected Slavery (reviewing Anthony C. Infanti (Pittsburgh) The Human Toll: Taxation and Slavery in Colonial America)): In South Carolina’s Colonial era, executing an enslaved person created a problem. The colony’s slave code — the body of law that defined slavery, established slaveholders’ authority, and…
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Hemel: Taxation and Animals
Daniel Hemel gave the Norman A. Sugarman Tax Lecture, titled “Taxation and Animals,” at Case Western Reserve University School of Law on March 17, 2026. The accompanying piece will appear in volume 77 of the Case Western Law Review. Here is the abstract to that piece: Animals have played a central role in tax systems…
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Dale, Hemel & Manny: DAF Sponsors Should Stand Up for Nonprofit Sector Independence
Harvey Dale (NYU), Daniel Hemel (NYU), and Jill Manny (NYU), have a new piece in Tax Notes, DAF Sponsors Should Stand Up for Nonprofit Sector Independence, 191 Tax Notes Fed. 1305 (May 25, 2026). Here’s the abstract: The three largest sponsors of donor-advised funds jolted the philanthropic world in recent weeks when they announced that…
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$100,000 H-1B Visa Fee Ruled Unlawful
In a challenge brought by twenty states challenging President Trump’s $100,000 fee imposed on employers seeking new H-1B visas, Judge Leo T. Sorokin (D. Mass.) ruled in favor of the plaintiffs, vacating the associated policy. From the opinion: The Court begins with Plaintiffs’ assertion that the Policy intrudes upon Congress’s taxing power. The first inquiry…
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National Tax Journal Publishes New Issue
The National Tax Journal has published volume 79, number 2 (March 2026): Zero Deng (Oregon State, Business) & Scott G. Rane (Florida, Business), The Foreign Market Effect and Estimating Tax-Motivated Income Shifting, 79 Nat’l Tax J. 267 (2026). Grace Brang (NYU Wagner), Sewin Chan (NYU Wagner) & Travis St. Clair (NYU Wagner), Fiscal Stimulus or Debt Relief:…
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Bearer-Friend and Polcz on Taxing Ai and the American Ai Sovereign Wealth Fund Act
Jeremy Bearer-Friend (GW) and Sarah Polcz’s (UC Davis) proposal for taxing generative Ai has received some recent and notable attention. In a recent New York Times op-ed, Bernie Sanders referenced it as a basis for his now-introduced American AI Sovereign Wealth Fund Act. The Ari Melber show on MSN did a segment on the proposal…
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Goshen, Hamdani, and Raskolnikov: The Regressive Effects of Climate Stewardship
Zohar Goshen (Columbia), Assaf Hamdani (Oxford), and Alex Raskolnikov (Columbia) have published “Poor ESG: Regressive Effects of Climate Stewardship” in the Brigham Young University Law Review. Here is the abstract: The rise of inequality and global warming are the two ultimate challenges of our time. After decades of congressional failure to address climate change, the…
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Avi-Yonah: Taxation and Birthright Citizenship
Reuven Avi-Yonah (Michigan), “Taxation and Birthright Citizenship” (Tax Notes, June 8, 2026): Under the 14th Amendment, individuals who are born in the United States are U.S. citizens and citizens of the state where they reside if they are “subject to the jurisdiction” of the United States. The debate surrounding birthright citizenship focuses on the meaning…
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JOTWELL: Jury Rights in Civil Tax Cases??
Susan Morse (Texas): Jury Rights in Civil Tax Cases?? (reviewing Steve R. Johnson (FSU), Jarkesy, the Seventh Amendment, and Tax Penalties, 79 U. Mia. L. Rev. 461 (2025)) Does the Seventh Amendment provide a taxpayer with the right to a jury before the government imposes tax penalties? This issue is live at the Tax Court, at Courts of Appeals,…
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SALT Updates From the First Half of 2026
Billy Hamilton (Tax Notes): To Be Continued: Legislative Sessions End; Some Issues Don’t David Brunori (Law360): A Playground Of Unsound Tax Policy: SALT In Review Maria Koklanaris (Law360): State & Local Tax Takeaways From May
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New York Appellate Court Oral Arguments in Zelinsky Remote Work Case
The New York Supreme Court, Appellate Division, Third Department, held oral arguments in tax law professor Edward Zelinsky’s challenge of New York’s “convenience of the employer” rule. Specifically, Prof. Zelinsky is asserting that New York improperly sourced his employment income to New York during the COVID-19 pandemic when the government forced Cardozo to close and…
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Layser: Renters’ Tax Credits
Michelle Layser (San Diego), Renters’ Tax Credits, 113 Geo. L.J. 1107 (2025): America is facing an affordable housing crisis that current policies have failed to mitigate. Even before the COVID-19 pandemic, half of American tenants were rent burdened, paying more than one-third of their income on rent. For this reason, Renters’ Tax Credit (RTC) proposals are gaining…
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Trump Lets IRS Fire More Positions at Will
Bloomberg Law, IRS Can Fire More Positions at Will With Trump Executive Order: Trump’s order strips job security from almost 8,000 federal positions. Under Office of Personnel Management regulations, employees moved into a new job classification—known as Schedule Policy/Career—lose many of the procedural protections most federal workers have, including the right to appeal their removal to an independent…
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NYU Hosts AMT/EITC Conference
On June 4 and 5, 2026, NYU School of Law hosted the 2026 Association of Mid-Career Tax Scholars/Experienced in Tax Joint Conference (AMT/EITC). Participants and panels, below the fold.
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Salinas et al.: Law Professors Prefer AI over Peer Answers
Alejandro Salinas (Stanford), Carly Frieders, Neel Guha, Sibo Ma et al., Law Professors Prefer AI over Peer Answers (May 27, 2026):
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Slemrod & Vergara: Optimal Tax Information with Privacy Concerns
Joel Slemrod (Michigan) & Damián Vergara (Michigan), Optimal Tax Information with Privacy Concerns, Int’l Tax & Pub. Fin. (Mar. 24, 2026):
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Request For Nominations: Tax Analysts Award Of Distinction (State & Local Tax)
Tax Analysts is accepting nominations for its Award of Distinction in U.S. State and Local Taxation. Nominations are open now. The nomination form is here, and prior recipients are here. Additional details below the fold.
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SSRN Review & Roundup: Narotzki Reviews Kochan’s When Tax Law, Textualism, Property Law, and M&A Law Converge
This week, Doron Narotzki (Akron; Google Scholar) reviews Donald J. Kochan (George Mason; Google Scholar), When Tax Law, Textualism, Property Law, and M&A Law Converge: AbbVie Inc. v. Commissioner of Internal Revenue (Wake Forest J. Bus. & Intell. Prop. L. (forthcoming). Donald Kochan’s forthcoming article in the Wake Forest Journal of Business and Intellectual Property…
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Doctoral Meeting of Researchers in International Taxation (DocMIT)
The International Bureau of Fiscal Documentation (IBFD) will host the next Doctoral Meeting of Researchers in International Taxation (DocMIT) on 1–2 February 2027 in Amsterdam. This event offers selected PhD candidates a unique opportunity to present their research, receive expert feedback, and engage with peers in the field of international, European, or comparative tax law. Applications are…
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Scholar Meeting of International Tax Researchers (ScholarMIT)
The International Bureau of Fiscal Documentation (IBFD) invites early-career tax scholars to apply for the Scholar Meeting of International Tax Researchers (ScholarMIT), taking place in Amsterdam on 1–2 February 2027. This event offers a platform to present ongoing research, receive expert feedback, and connect with peers in international, European, or comparative tax law. Applications are welcome…
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Bloomberg: Former MLB Manager Loses Tax Case Over Inflated Land Donation
David Schultz (Bloomberg): Former MLB Manager Loses Tax Case Over Inflated Land Donation: Former Kansas City Royals manager Ned Yost and his business partners will have to pay 40% in penalties to the IRS because the land donated for conservation easement purposes was grossly inflated, the US Tax Court said in an opinion Tuesday. The…
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Reuters: IRS Proposes Increasing Estate Tax Closing Letter Fee
Reuters: IRS Proposes Increasing Estate Tax Closing Letter Fee: The IRS has issued proposed regulations that would increase the user fee for an estate tax closing letter from $56 to $76. (Preamble to Prop Reg REG-103193-26, 6/2/2026) An executor, administrator, or other person in possession of estate property can file an application for determination of…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 46 (May 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 45 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron: