Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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Pratt: Aligning Reparations and Taxation
Katherine Pratt (Loyola-LA) has a new article, Aligning Reparations and Taxation, 32 Wm. & Mary J. Race Gender & Soc. Just. 395 (2026) (reviewed by Assaf Harpaz (Georgia) here). Here’s the abstract: Rehabilitative reparation remedies advance the important normative goals of intergenerational restorative justice and racial reconciliation. This Article fills a gap in the reparations literature by exploring…
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Leff: Getting Donor-Advised Funds Regulation Right
Benjamin M. Leff (American) has a new article published: Getting Donor-Advised Funds Regulation Right: Closing the Public Support Test Loophole, 28 N.Y.U. J. Legis. & Pub. Pol’y 125 (2025). Here’s the abstract: Donor-Advised Funds (“DAFs”) have been the subject of vigorous critical scholarship in the past two decades. This Article addresses two timely issues in DAF regulation: the…
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N.Y. Times: Crocs Has a Trick for Dodging Taxes: a Tiny Office in Malta
In the New York Times, Jesse Drucker and Dylan Freedman have a new article, “N.Y. Times: Crocs Has a Trick for Dodging Taxes: a Tiny Office in Malta.” From the article: Take the stairs to the second floor of an old brewery on the Mediterranean archipelago of Malta and buzz yourself in to a tiny…
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Coven et al on Property Taxes and Housing Allocation
Joshua Coven (Baruch), Sebastian Golder (NYU), Arpit Gupta (NYU), and Abdoulaye Ndiaye (NYU) have a new NBER working paper, “Property Taxes and Housing Allocation Under Financial Constraints” (Aug. 2026). Here is the abstract: Low property taxes amplify lock-in among elderly homeowners, limiting housing access for young families. Raising them reallocates housing toward the young through…
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California Budget & Policy Center: New Report on Proposed Billionaire Tax
The California Budget & Policy Center has a new report, “Billionaire Tax Explained: What Proposition 40 Would Mean for California” (Aug. 2026). Here is the “key takeaway”: Prop. 40 would institute a one-time 5% tax on the wealth of billionaires to raise tens of billions in temporary revenue to address the loss of federal funding…
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New York Judge Pauses Mamdani’s Second-Home Tax
Here is a New York Times report on the order and here is a PDF of the underlying complaint in the case. The theory of the complaint seem to be administrative and procedural: The underlying statute directs the city to make an “initial determination” that a property is not a primary residence for purposes the…
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Pied-à-Terre Owners Sue NYC, Seek to Avoid Tax
Chris Dolmetsch (Bloomberg Law): Mamdani Handling of Pied-à-Terre Tax Contested by Homeowners New York City was sued by a group of homeowners seeking to delay the rollout of Mayor Zohran Mamdani’s new pied-à-terre tax, saying the publication of a list of properties that could be subject to the levy has caused “mass confusion” and invited “unwarranted…
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Trump’s Latest Tariffs Hit With New Lawsuit by 25 States
Erik Larson (Bloomberg Law): Trump’s Latest Tariffs Hit With New Lawsuit by 25 States A group of 25 states filed a lawsuit challenging President Donald Trump’s new global tariffs that went into effect last month, adding to similar complaints by small businesses who claim the levies are illegal. New York, California, Illinois and other states…
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The Supreme Court’s 2025 Term in Tax
Jasper L. Cummings, Jr. (Alston & Bird), The Supreme Court’s 2025 Term in Tax, 192 Tax Notes Fed. 867 (Aug. 3, 2026): This is my 15th annual review of Supreme Court opinions relevant to state and federal taxation. As usual, other conflicts crowded out the tax cases except for the one big one addressing tariffs, which was of…
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Zhang: The Other Taxation — Tribes, Territories, and Fiscal Autonomy
Alex Zhang (Emory), The Other Taxation: Tribes, Territories, and Fiscal Autonomy, 126 Colum. L. Rev. 397 (2026) (reviewed by Jon Endean (Brooklyn) here): Native Americans pay taxes. Territories, by contrast, tax in place of the federal government. Both live with the legacy of American imperialism. Both seek the elusive fiscal self-governance and autonomy promised by…
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Scuderi: Sovereignty, Outer Space, And Taxation
Erika Isabella Scuderi (Suffolk), Sovereignty, Outer Space, And Taxation, 104 Neb. L. Rev. 421 (2026) (reviewed by Blaine Saito (Ohio State) here): This Article offers a comprehensive framework for States’ taxing powers in outer space. Beginning with an analysis of the legal status of airspace and outer space, the study addresses the taxation of commercial space…
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View from Practice: Goldstein Sentencing and Appeal
The trial is over. The sentence is in. The appeal has begun. On July 24, 2026, Tom Goldstein, superstar Supreme Court advocate and founder of SCOTUSblog, was sentenced to six years in federal prison following his conviction on nine tax counts and three mortgage fraud counts. What explains Goldstein’s sentence? What are Goldstein’s prospects on…
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DeStefano: How Lawyers Can Add Value in the Age of AI
Michele DeStefano (Miami; visiting at Harvard Law School), How Lawyers Can Add Value in the Age of AI, The Practice (July/Aug. 2026):
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Bozio et al.: Does Tax-Benefit Linkage Matter for the Incidence of Payroll Taxes?
Antoine Bozio (Paris Sch. Econ.), Thomas Breda (Paris Sch. Econ.), Julien Grenet (Paris Sch. Econ.) & Arthur Guillouzouic (Aix-Marseille Sch. Econ.), Does Tax-Benefit Linkage Matter for the Incidence of Payroll Taxes?, 93 Rev. Econ. Stud. 1536 (2026):
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Iselin & Nunn: How Potential AI Futures Would Play Out in the Current Tax System
John Iselin (Yale Budget Lab) & Ryan Nunn (Yale Budget Lab), How Potential AI Futures Would Play Out in the Current Tax System, Yale Budget Lab (July 20, 2026):
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SSRN Review & Roundup: Saito Reviews Gordon’s Tax and the Law of Market Cycles
This week, Blaine Saito (Ohio State) reviews Jeff Gordon (Vanderbilt), Tax and the Law of Market Cycles (July 28, 2026). One of the major goals of economic policy is to allow for economic growth while limiting certain volatility. Since the 2008 financial crisis, finance has increasingly recognized that risk has to be viewed at the…
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Zac Brown Band Fenway Park Free Cruise Giveaway
I’m just going to leave this here without comment. (Tax profs looking for fresh hypos for your Federal Income Tax classes, please enjoy…) Ben Zimmoneau, Free cruise from Zac Brown comes with hundreds in expenses (WCVB, Aug 4, 2026) Zac Brown surprised 37,000 fans at a sold-out Fenway Park concert Sunday night by announcing what…
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WSJ: Missouri Voters Defeat Measure to Abolish Income Tax
Jeanne Whalen, Missouri Voters Defeat Measure to Abolish Income Tax (Wall Street Journal, Aug. 5, 2026) Missouri residents overwhelmingly defeated a ballot measure that would have allowed lawmakers to eliminate the state income tax and replace it with higher sales taxes, breaking with other Republican-led states that have slashed income taxes. The lopsided vote against the…
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Chu: Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37
Ming-hsi Chu (PH.D., Northwestern; J.D. Candidate University of Chicago School), Taxing Aliens and International Law: Nationalist China’s Income Tax Negotiations with Treaty Powers, 1935–37: This article explores how Chinese international lawyers used international law to assert fiscal sovereignty through income tax reform from 1935 to 1937. Despite Western imperialism preventing China from taxing foreign nationals,…
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The Tax Adviser: Effect of the new pro rata share rules
Elizabeth Nelson (CPA,), J.P. Gregory (CPA), and Katrelle Harvey: Effect of the new pro rata share rules: Recent changes to the rules related to the deduction for certain foreign dividends received by U.S. corporate shareholders could substantially reduce the abuse concerns that the extraordinary reduction (ER) rules were designed to address, but the ER rules’ compliance…
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Bloomberg: Casinos’ Slot Machine Tax Case Booted by Pennsylvania Justices
Perry Cooper (Bloomberg), Casinos’ Slot Machine Tax Case Booted by Pennsylvania Justices:
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Bloomberg: A Tax Strategy for the Rich Built the World’s Largest Hedge Fund
In Bloomberg, Loukia Gyftopoulou, Katherine Burton, Sridhar Natarajan and Justina Lee have a new piece, “A Tax Strategy for the Rich Built the World’s Largest Hedge Fund.” From the piece: By some estimates, a total of more than $150 billion is deployed at the firm [AQR Capital Management] and a phalanx of competitors that run…
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Call for Papers: Emerging Tax Scholars Workshop
The University of Florida Levin College of Law invites submissions for the Emerging Tax Scholars Workshop, to be held November 5–6, 2026, in Gainesville, Florida. The workshop is designed to support early-career scholars developing new research in tax law and policy. Eligibility Submissions are welcome from tenure-track law faculty who have not yet received tenure,…
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Law Schools Hiring in Tax Law
The following law schools are looking to hire in tax law this year (updates from the original post are in bold): Please feel free to email any corrections or additions to taxprofblogeditors [at] pepperdine.edu. UPDATES:
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WashU Law Publishes Symposium Issue on Taxing, Spending, and the Constitution
The Washington University Law Review has just published its symposium issue on “Taxing, Spending, and the Constitution.” I had the pleasure of serving as the faculty advisor to the symposium editors, which was a lot of fun. Here is the full set of published papers: