Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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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:
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Hemel and Listokin: Domestic Content Requirements and Global Collective Action
Daniel Hemel (NYU) and Yair Listokin (Yale Law) have a new paper in the National Tax Journal, “Domestic Content Requirements and Global Collective Action.” Here is the SSRN version and here is the abstract: Domestic content requirements (DCRs) are a common but controversial feature of clean energy tax credits and subsidies. These requirements distort production…
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Emory Law is Hiring in Tax
Emory is looking to hire in tax! The hiring notice is here (with basic content pasted below). In addition to contacting the hiring chair (Kay Levine at law.faculty.appointments@emory.edu) candidates can also contact tax prof Alex Zhang (who was kind enough to share the announcement with me) with questions. Emory University School of Law seeks to…
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(Even) More on NYC’s Pied-à-Terre Tax
It was an eventful week for the NYC Pied-à-Terre Tax. It started with the City publicly identifying 31,000 properties (and their owners) that might be subject to the tax—more than triple the initial estimate of taxable properties. What followed was substantial backlash, including particular criticism regarding the City’s truncated exemption application timeline. Although Mayor Mamdani…
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Utah’s Targeted Ad Tax Draws First Challenge from Advocacy Group
Peyton Rhodes (Bloomberg Law): Utah’s Targeted Ad Tax Draws First Challenge from Advocacy Group The Utah Taxpayers Association is taking aim at the 4.7% levy on targeted advertising entities’ gross receipts signed into law in March. The federal Internet Tax Freedom Act and the US Constitution’s Commerce Clause and Due Process Clause preempt the state’s tax, according…
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MTC Expands Digital Tax Project to Prediction Markets, Crypto
Michael Bologna (Bloomberg Law): States Expand Digital Tax Project to Prediction Markets, Crypto The Multistate Tax Commission expanded the scope of its digital products work group on Tuesday to include several “alternative taxes” enacted in such states as Illinois, Maryland, and Washington over the past year that impose levies on new features of the digital economy.
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Tax Lawyers Must Adapt to AI Now. It’s Already Changed the Game.
Bloomberg Law, Tax Lawyers Must Adapt to AI Now. It’s Already Changed the Game.: Artificial intelligence is no longer a future issue for tax lawyers. It is already changing how research is done, how large volumes of documents are reviewed, how contracts and motions are prepared, how audit responses are built, and how clients measure…
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Cauble: Non-Experts’ Impressions of Informal Tax Guidance
Emily Cauble (Wisconsin), Non-Experts’ Impressions of Informal Tax Guidance, 76 Syracuse L. Rev. 1 (2026) I conducted a survey of 2,191 U.S. adults designed to gain insight into the impact that statements in informal IRS guidance have on non-expert taxpayers. The survey also examines whether respondents form different impressions when they receive guidance delivered by an automated…
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Tax Panels at the 2026 SEALS Annual Conference
The 2026 Southeast Association of Law Schools (SEALS) Annual Conference concluded today on Amelia Island. The schedule included two tax panels. Details below the fold.
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After Raising Associate Salaries, Milbank Announces Summer Bonuses
In June, BigLaw firm Milbank LLP announced an increase in its lockstep associate salary scale. In July, Milbank announced further compensation news: it will pay 2026 summer bonuses to associates on the same schedule as in 2024 and 2025. This compensation news meshes well with this spring’s Am Law 100 analysis, which found broad increases…
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Pratt: Who Defines Public Policy for Charitable Organizations?
Garrett Pratt (Tennessee, Harmon Sch. Bus.), Who Defines Public Policy for Charitable Organizations? (July 27, 2026):
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WSJ: Is That College Scholarship Taxable?
Laura Saunders, Wall Street Journal, Is That College Scholarship Taxable? What Parents Need to Know Before Fall (July 24, 2026): [M]many colleges and universities are required to send Form 1098-T both to students and the IRS. Box 1 has qualified tuition and expenses paid by or on behalf of the student. Box 5 gives the…
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SSRN Review & Roundup: Endean Reviews Calderón Gómez & Kane’s Pigou Goes Abroad
This week, Jon Endean (Brooklyn) reviews a new work by Luís C. Calderón Gómez (Cardozo) & Mitchell Kane (NYU), Pigou Goes Abroad, __ U.C. Davis L. Rev. __ (forthcoming). Pigouvian taxes have had a bit of a renaissance in the literature lately. They are cited—often approvingly—as a useful tool by which a government can help…
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Bloomberg: Netflix Tax Scrapped in Canada But Streamers Face New Levy
BThomas Seal and Melissa Shin (Bloomberg), Netflix Tax Scrapped in Canada But Streamers Face New Levy: Prime Minister Mark Carney’s government plans to scrap a levy on entertainment companies including Netflix Inc. and Walt Disney Co., according to a court filing, after pushback from US officials and Hollywood studios. But the firms behind the world’s major…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 54 (July 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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Syracuse: Seeking Associate Teaching Professor; Clinic Director – Low Income Taxpayer Clinic
Syracuse University College of Law is seeking an associate teaching professor to direct its Low Income Taxpayer Clinic and teach tax courses: Syracuse University College of Law invites applications for the position of Associate Teaching Professor and Director of the Sherman F. Levey ’57, L’59 Low Income Taxpayer Clinic (LITC). This is a three-year contract…
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Herzfeld: Clipping Treasury’s Rulemaking Wings
In Tax Notes, Mindy Herzfeld writes about two recent decisions from the Tax Court and the Court of Federal Claims in which the respective court each ruled against the government on the basis that Treasury exceeded its authority when it promulgated regulations implementing the 2017 tax overhaul informally known as the Tax Cuts and Jobs…
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Mother Jones: The IRS Is Imploding
In Mother Jones, Stephanie Mencimer writes about the current state of the IRS in “The IRS Is Imploding.” From the piece: These aren’t just anecdotal one-offs. A June report to Congress from the Taxpayer Advocate Service, an independent agency within the IRS, found that live humans answered 20 percent fewer calls during this year’s tax filing season…
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Calderón Gómez & Kane: Pigou Goes Abroad
Luís Calderón Gómez (Cardozo) and Mitchell Kane (NYU) have posted a new piece on SSRN, forthcoming in the UC Davis Law Review, titled, “Pigou Goes Abroad.” Here’s the abstract: Pigouvian regulation is enjoying a renaissance. Scholars and policymakers increasingly hail Pigouvian instruments (e.g., a pollution tax on a polluting factory) as superior to command-and-control regulation…
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Colorado: Hiring in Tax (and More!)
The University of Colorado Law School is hiring in tax this year, among other fields. (And their appointments committee is chaired by none other than Tax Prof Amanda Parsons!) Here are the basic details from their hiring announcement: The University of Colorado Law School invites applications from entry-level and lateral candidates for one or more full-time,…
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Commentary on Section 301 Tariffs
Tariffs are in the news again. From Politico, Oliver Ward, Megan Messerly, and Daniel Desrochers report: The Trump administration on Thursday finalized new double-digit tariffs on dozens of U.S. trading partners as it seeks to reconstitute sweeping duties struck down by the Supreme Court in February. The new duties, which range from 10 to 12.5…
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Tourek et al. on Whether Progressivity Raises Tax Capacity
Gabriel Z. Tourek (UC Davis) and coauthors have a new NBER working paper, “Does Progressivity Raise Tax Capacity? Experimental Evidence from the D.R. Congo” (July 2026). Here is the abstract: Progressive taxation is central to high-income countries’ tax systems, but developing countries typically rely on less progressive instruments. We study the introduction of progressive property…
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Ring, Seim, and Zucman: Personal Holding Companies, Tax Progressivity, and Inequality
Marius Ring (UT Austin), David Seim (Stockholm University), and Gabriel Zucman (Paris School of Economics and Berkeley) have a new NBER working paper, “Personal Holding Companies, Tax Progressivity, and Inequality” (July 2026). Here is the abstract: Tax avoidance through personal holding companies has long been viewed as a key challenge for progressive income taxation. We…
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Cryptocurrency Trade Group Sues Illinois Over Digital Asset Tax
Michael J. Bologna (Bloomberg Law): Cryptocurrency Trade Group Sues Illinois Over Digital Asset Tax A major cryptocurrency trade group is asking an Illinois court to block the nation’s first state tax on digital asset transactions, describing it as discriminatory, unconstitutional, and prohibited under federal law. The Digital Chamber filed a lawsuit Tuesday against the Illinois Department of…
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Big Tech AI Spree Revives Accounting Devices That Toppled Enron
Amanda Iacone (Bloomberg Law): Big Tech AI Spree Revives Accounting Devices That Toppled Enron Enron Corp. exploited US accounting rules to hide from investors and lenders hundreds of millions in debt it had bundled into off-balance sheet entities — obligations that contributed to one of the biggest corporate collapses in US history. Twenty-five years later,…