Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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Inside Higher Ed: The Risk Proposition of Law School Is Changing
Sari Kisilevsky, Inside Higher Ed, The Risk Proposition of Law School Is Changing (June 22, 2026): [Conventional] narratives miss the real story, which I’ve previously described as a cascade effect. This is the downward pressure on underrepresented students to accept weaker offers (offers charging higher tuition with less aid) to less selective law schools due to the tightening of…
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Growiec, Prettner & Szkróbka: Workers’ Incentives and the Optimal Taxation of AI
Jakub Growiec (SGH Warsaw Sch. Econ.), Klaus Prettner (Vienna U. Econ. & Bus.) & Maciej Szkróbka (SGH Warsaw Sch. Econ.), Workers’ Incentives and the Optimal Taxation of AI (Mar. 18, 2026):
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Netanya Hosts 10th International Roundtable on Taxation and Tax Policy
Netanya Academic College School of Law will host the Tenth International Roundtable on Taxation and Tax Policy on Tuesday, July 21, 2026. Details and sessions, below the fold.
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SSRN Review & Roundup: Narotzki Reviews Avi-Yonah’s Taxation and Deglobalization
This week, Doron Narotzki (Akron; Google Scholar) reviews Reuven S. Avi-Yonah (Michigan; Google Scholar), Taxation and Deglobalization, 80 Tax L. Rev. _ (forthcoming 2027). Reuven Avi-Yonah’s new article focuses on one of the more difficult questions in tax policy: now that the era of hyper-globalization seems to be ending, what should tax systems do about…
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Bloomberg: AMC Theater’s Valuation Was Excessive, Says Arizona Tax Court
Peyton Rhodes (Bloomberg): AMC Theater’s Valuation Was Excessive, Says Arizona Tax Court: An AMC theater location convinced the Arizona Tax Court that it qualified for lower property tax valuation as a single-use movie theater even though it uses over a third of its auditoriums for storage. Maricopa County, Ariz., asked the court to affirm its…
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Joint Center For Political And Economic Studies: Future of Black Communities Summit
Joint Center For Political And Economic Studies: Future of Black Communities Summit on July 16, 2026:
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European Society of International Law Webinar: “Taxation, Racial Capitalism, and the Rule of Law: Historical Legacies and Contemporary Challenges in Global Economic Governance” on July 22, 2026
European Society of International Law Webinar: Taxation, Racial Capitalism, and the Rule of Law: Historical Legacies and Contemporary Challenges in Global Economic Governance on July 22, 2026 at 12:00 PM – 1:30 PM EST: The inaugural webinar, Taxation, Racial Capitalism, and the International Rule of Law: From Colonial Slavery to Global Governance, marks the launch of the European…
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Batchelder: When Money’s Time Isn’t Always Valued
Lily Batchelder (NYU) has posted a new piece on SSRN, “When Money’s Time Isn’t Always Valued: Accounting for Behavioral Considerations in Business Tax Reform.” Here’s the abstract: One of the fundamental questions in business taxation is whether to allow firms to immediately expense investments or require economic cost recovery, whereby firms deduct the cost over…
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NYSBATS Report on NYC’s Pied-à-Terre Tax
The Tax Section of the New York State Bar Association has published a new report, Report No. 1531, which concerns Article 30-C of the New York Tax Law (i.e., the pied-à-terre tax) and its first-year implementation. From the report: As the surcharge’s first fiscal year began on July 1, 2026, before final regulations have been…
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N.Y. Times: Judge Denounces Trump’s I.R.S. Suit as Improper Exercise in Self-Dealing
For the New York Times, Andrew Duehren and Alan Feuer have a piece, “N.Y. Times: Judge Denounces Trump’s I.R.S. Suit as Improper Exercise in Self-Dealing.” From the piece: A federal judge ruled on Monday that President Trump’s lawsuit against the Internal Revenue Service was an improper exercise in self-dealing and barred him from claiming that…
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Dynan, Elmendorf, and Sheiner on Ai and Fiscal Policy
Karen Dynan (Harvard), Douglas Elmendorf (Harvard), and Louise Sheiner (Brookings), have a new NBER working paper, “How Might Fiscal Policy Respond to the Rise of Artificial Intelligence?” (July 2026). Here is the abstract: Artificial intelligence will probably generate major changes in the US economy, although the nature, timing, and magnitude of those changes are highly…
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Noked: “Congress-Proof” International Tax Reforms
Noam Noked (The Chinese University of Hong Kong) has published “‘Congress-Proof” International Tax Reforms,” 100 Tulane Law Review 701 (2026). Here is the (slightly shortened) abstract: Reaching multilateral agreements on legal reforms to address transnational problems is a formidable challenge. This task is further complicated by the structure of U.S. policymaking, where Congress may reject…
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Treasury’s Top Tax Official to Depart
Erin Slowey and Erin Schilling, “Top Treasury Tax Official, Acting IRS Lawyer Kies to Depart” (Bloomberg, July 13): Ken Kies, the top Treasury tax policy official who also oversees the IRS legal arm, is departing his dual roles, an administration official said Monday. The Senate confirmed Kies as the assistant secretary for tax policy at…
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Law360: State and Local Tax Midyear Updates & Second Half Preview
Jaqueline McCool (Law360): Top State & Local Tax Cases Of 2026: Midyear Report From the U.S. Supreme Court declining to weigh in on Florida’s fight against a California apportionment rule to the New York appellate court affirming the dismissal of a challenge to how P.L. 86-272 applies to internet activities, it’s been a busy half-year for state…
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Illinois Enacts First-of-Its-Kind Cryptocurrency Transaction Tax
Drew Hemmings, Doug Wick, David Zaslowsky & Matthew Musano (Baker McKenzie): Illinois Enacts First-of-Its-Kind Cryptocurrency Transaction Tax (Bloomberg Law) Illinois is the first state in the nation to impose a controversial transaction-based tax on digital asset activity, inserting the Digital Asset Tax Act, or the “cryptocurrency tax,” into the sweeping fiscal year 2027 budget bill…
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House Ways and Means Exploring Perceived Disparity in Sports Team Pay Deduction
Cady Stanton (Tax Analysts): W&M Exploring Perceived Disparity in Sports Team Pay Deduction The top House taxwriter said his committee is considering whether expanding an upcoming cap on top earner salary deductions to all sports teams — not just those owned by publicly traded companies — could serve as a solution for concerns about unfair…
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More on NYC’s Pied-à-Terre Tax
Timothy P. Noonan, Lauren E. Austin & Noah S. Chase (Hodgson Russ LLP), Second Home, New Tax: Navigating NYC’s Pied-à-Terre Surcharge, 121 Tax Notes State 79 (July 13, 2026) It’s the first tax of its kind in New York state, and it’s finally here after more than a decade of failed proposals. Here, we walk through…
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Narotzki & Shanan: Catching Pokémon, Not Tax Bills
Doron Narotzki (Akron) & Tamir Shanan (Haim Striks Faculty of Law, College of Management, Israel), Catching Pokémon, Not Tax Bills, 104 Tex. L. Rev. 795 (2026): What if the Pokémon you caught were not just a nostalgic escape but part of a billion-dollar enterprise hiding in plain sight? Beneath the surface of Niantic’s groundbreaking augmented…
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Singh: Weaponization of Taxation (Sovereign Tax Immunity as a National Security Tool)
Vinita Singh (Iowa), Weaponization of Taxation: Sovereign Tax Immunity as a National Security Tool, 51 BYU L. Rev. 491 (2026): Amidst calls to reconceptualize taxation as a national security tool, legislators are reexamining how the United States taxes foreign governments. Federal income taxation of foreign governments—what this Article terms “the law of immunity from taxation”…
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Virginia Rewrites the Tax Bargain for AI Data Centers
Virginia’s tax landscape for hyperscale data centers is evolving. After months of budget negotiations, lawmakers preserved the Commonwealth’s sales and use tax exemption for certain data center equipment and simultaneously imposed a first-in-the-nation excise on data-center electricity consumption. This legislative compromise leaves in place the up-front incentives to build data centers in the state, while…
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Chicago Law Bans Laptops in 1L Classes to Address AI
This headline, of course, obscures much of the University of Chicago Law School’s nuanced and comprehensive policy statement on AI-resilient pedagogy in legal education. But, for many incoming 1Ls, the sound-bite headline may feel like the bottom line. Will other law schools follow suit as the fall semester approaches? Links and details, below the fold.
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Faivre & Cen: Taxing Artificial Intelligence
Juliette Faivre (Carnegie Mellon) & Sarah H. Cen (Carnegie Mellon), Taxing Artificial Intelligence (July 2, 2026):
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The Economist: Two Cheers for Trump Accounts
The Economist, Two Cheers for Trump Accounts (July 9, 2026): The idea of giving children equity stakes in the economy is sound in principle. It is also well-timed, as societies face up to the looming economic disruption from artificial intelligence.
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SSRN Review & Roundup: Gordon Reviews Lawsky’s Direct File as Formalization
This week, Jeff Gordon (Vanderbilt, Google Scholar) reviews Sarah B. Lawsky (Illinois, Google Scholar), Direct File as Formalization, 23 Pitt. Tax Rev. __ (forthcoming 2026). Many tax lawyers have, at one point or another, remarked on the similarities between tax law and computer code. More than any other area of law, tax is composed of…
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Ryan: The Strengthen Social Security by Taxing Dynastic Wealth Act: Throwback or ‘Fauxback’?
Kerry A. Ryan (St. Louis University School of Law), The Strengthen Social Security by Taxing Dynastic Wealth Act: Throwback or ‘Fauxback’? (Tax Notes, July 9, 20026, 2026 TNTF 130-10) Throwback jerseys in professional sports are having a moment. “Throwbacks” are sports uniforms designed to resemble attire worn by a team in the past. Throwback uniforms have…