Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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Appleby Presents “Privatized Tax Enforcement: State False Claims Acts and the Constitutional Limits of Outsourced Revenue Collection” Today at Missouri
Andrew Appleby (Tennessee) will present Privatized Tax Enforcement: State False Claims Acts and the Constitutional Limits of Outsourced Revenue Collection at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage, from 2:00 to 3:15 pm (CDT). The session will be open to guest participants via Zoom. Anyone who would like to…
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Kleven and Zidar: A Theory of Automation and Optimal Taxation
Henrik Kleven (Princeton) and Owen M. Zidar (Princeton) have a new NBER working paper, “Automation and Optimal Taxation: A Task-Based Theory” (Sept. 2026). Here is the abstract: We characterize optimal labor and capital income taxation in a task-based model of automation. Workers and machines are perfect substitutes in automatable tasks, which run from the bottom…
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Raskolnikov: Taxation and Formal Equality
Alex Raskolnikov (Columbia) has posted to SSRN “Taxation and Formal Equality,” forthcoming in the Washington University Law Review. (We also had a nice email exchange about the right license to pick under SSRN’s new regime; I find the menu of options a little non-intuitive and I was interested to see what license Alex picked.) Here…
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Utah Takes Montana License Plate Fight to 80,000 Vehicle Owners
Michael Bologna (Bloomberg Law): Utah Takes Montana License Plate Fight to 80,000 Vehicle Owners At least 10 states — including Illinois, Maryland, and Minnesota — have adopted laws or enforcement initiatives in the past year targeting residents who register their cars, trucks, boats, and aircraft through Montana limited liability companies. California has leveled criminal tax…
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Shanske: Md. Court Got Ad Tax Similarity Analysis Wrong
Darien Shanske (UC Davis): Md. Court Got Ad Tax Similarity Analysis Wrong, Law360 (Sept. 9, 2026) The decisions in Peacock TV LLC v. Comptroller of Maryland, Apple Inc. v. Comptroller of Maryland and Google LLC v. Comptroller of Maryland struck down the statute on numerous grounds from preemption to discrimination. This essay addresses the court’s…
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Kern Presents “Separation of Bases and the Fiscal Constitution” Today at Northwestern
Adam Kern (San Diego) presents Separation of Bases and the Fiscal Constitution at Northwestern today as part of its Advanced Topics in Taxation Colloquium hosted by Ari Glogower: A central concern of constitutional law and theory is the question of tax assignment: In a multilevel system of government, who gets to tax what? One conventional…
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Gordon Presents “Tax and the Law of Market Cycles” Today at Missouri
Jeff Gordon (Vanderbilt) will present Tax and the Law of Market Cycles at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage, from 2:00 to 3:15 pm (CDT). The session will be open to guest participants via Zoom. Anyone who would like to join as a guest participant should email Professor…
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Gordon: Carbon Accounting as Tax Law
Jeff Gordon (Vanderbilt), Carbon Shelters: Carbon Accounting as Tax Law, 114 Cal. L. Rev. 351 (2026): This Article provides the first comprehensive account of the reconstruction of energy tax law that has occurred in the 2020s. In the past, federal energy policy offered carrots and sticks aimed selectively at specific sources of emissions (e.g., power…
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Tax Advice and AI
Jay A. Soled (Rutgers) & Linda Galler (Hofstra), Tax Advice and AI, 100 Tul. L. Rev. 909 (2026): In the past, taxpayers’ choices in seeking guidance on tax return positions were limited to obtaining costly advice from trained tax professionals or conducting their own research in hopes of finding accurate answers. Either path might or…
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A Retro Tax Reconstruction of Trump’s $5,000 Dividend
September’s two-day Republican midterm convention may not have moved the needle among voters, but it did yield an interesting (and incredibly expensive) policy proposal from President Trump. “It will be called the Trump dividend,” said the President, as he floated a $5,000 government payout for all adult Americans, if Republicans retain control of both houses…
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Quinnipiac Launches Three-Year Evening JD
Quinnipiac School of Law has relaunched its evening J.D. program as a new three-year curriculum, rather than the conventional four (or more) years. The innovative redesign “combines evening on-campus instruction, strategically placed online semesters and integrated bar preparation”—a holistic rethinking that differentiates this program from other accelerated part-time programs. Directing the program is taxprof Jenny…
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LSA 2027: Submissions Now Open!
Submissions are now open for the 2027 Global Meeting on Law and Society, which will be from June 22 through June 25 in Hong Kong, with a day of virtual sessions on June 26. The deadline for submissions is October 27, 2026, at 12 pm ET. The full call, including options for virtual participation, below…
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The Conversation: How “Egalitarian” Sweden Became More Comfortable with Wealth
Forbes counts 50 billionaires in Sweden, a country of 10.6 million. That’s 4.7 billionaires per million inhabitants—almost double the rate in the United States (2.7). This statistic is in some tension with the country’s “normalizing force” of Jantelagen, the Scandinavian cultural code that discourages outward displays of personal success. With the global rise of the…
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SSRN Review & Roundup: Gordon Reviews Eyal & Soled’s Betting on Tomorrow
This week, Jeff Gordon (Vanderbilt, Google Scholar) reviews Mirit Eyal (University of Alabama, Google Scholar) & Jay Soled (Rutgers Business School, Google Scholar), Betting on Tomorrow: Prediction Markets and the Tax Treatment of Event Contracts, 95 Geo. Wash. L. Rev. __ (forthcoming 2026). In a sense, prediction market contracts are a lawyer’s dream. They are…
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Li: Taxation and Expropriation in International Investment Arbitration
Jiangfeng Li (Kirkland & Ellis), Taxation and Expropriation in International Investment Arbitration, 47 U. Pa. J. Int’l L. 158 (2025) In recent decades, there has been a significant increase in the numberof international investment arbitration cases involving disputes overtaxation. As taxation measures are a core part of the State’s inherent policepower, there are extensive debates regarding the criteria…
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ABA Annual Law Student Tax Challenge
The problems for the 26th Annual Law Student Tax Challenge are now available. Both the J.D. and LL.M. Division problems, along with the official rules and submission instructions, can be found at americanbar.org/groups/taxation/about/awards-initiatives/law-student-tax-challenge. The LSTC is the Section of Taxation’s national tax competition for law students. Two-person teams analyze an original problem and prepare a memorandum to…
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Perkins Presents “Venmo and the Persistence of Invisible Income” at Pepperdine
Rachelle Holmes Perkins (George Washington) presents Venmo and the Persistence of Invisible Income at Pepperdine as part of its Tax Policy Workshop Series, hosted by Deanna Newton: Digital payment platforms have made it easier than ever to track economic activity. However, despite the decades-long migration from cash to digital payments, the taxation of “invisible” income, particularly tip…
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Request for Papers and Presentations: Christian Legal Thought from the Margins
Request for Papers and Presentations: Christian Legal Thought from the Margins on January 21-22, 2027, at Emory University School of Law: Emory University’s Center for the Study of Law and Religion and Pepperdine Caruso School of Law’s Nootbaar Institute on Law, Religion, and Ethics are pleased to invite legal scholars to participate in the second “Christian Legal…
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Applications Open for NYU Tax VAP
Applications are open for candidates for the Visiting Assistant Professor of Tax Law in the Graduate Tax Program at NYU. The position is a one-year term appointment with possibility of renewal for a second year. The position is not a tenure-track appointment. For more information, please see this link. Applicants can apply here and should…
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New Issue of The Tax Lawyer
The Tax Lawyer has published a new issue (Volume 79, Issue 3). Here are the new articles:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 62 (September 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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New Report by NYSBA Tax Section
The New York State Bar Association’s Tax Section has recently released a new report, Report Number 1532 on Application of the Corporate Alternative Minimum Tax to Liabilities and to Distressed Taxpayers: [This Report] comment[s] on the application of the corporate alternative minimum tax (“CAMT”) under Sections 55, 56A, and 59 of the Internal Revenue Code…
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National Tax Journal Publishes New Issue
The National Tax Journal has published volume 79, number 3 (September 2026): Patrick Sullivan (Yale, ISPS), Teaching Tax Brackets: Evidence From A Randomized Survey Experiment, 79 Nat’l Tax J. 545 (2026). Alex E. Combs (Georgia, SPIA), John M. Foster (Southern Illinois, PAPA) & Erin E. Troland (Federal Reserve Board of Governors), The Role of Property Assessment…
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Evidence on Tax Incentives and Venture Capital Risk-Taking
Murillo Campello & Guilherme Junqueira (Florida), “Tax Incentives and Venture Capital Risk-Taking: Evidence from the QSBS Program” (NBER 2026): Do tax subsidies prompt investors to take on risk? We address this question by looking at investors’ responses to changes to the Qualified Small Business Stock (QSBS) program, which reduces capital gains taxes on startup investing.…
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National Tax Journal Publishes New Issue
The National Tax Journal has published a new issue (Volume 79, Number 3, September 2026). Here are the articles: