Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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Federal Ban on Home Distilling Draws US Supreme Court Review
Greg Stohr (Bloomberg Law): Federal Ban on Home Distilling Draws US Supreme Court Review The US Supreme Court agreed to consider the constitutionality of the federal ban on home distilleries in a clash that will test the power of Congress. The justices said Monday they will decide whether the 160-year-old criminal prohibition is a legitimate…
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Satterthwaite Presents “Is Joint Filing Optimal?” Today at San Diego
Emily Satterthwaite (Georgetown) presents Is Joint Filing Optimal? at San Diego today as part of its Tax Law Speaker Series.
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Parsons Presents “Taxing the Oligarchs” Today at Pepperdine
Amanda Parsons (Colorado), presents Taxing the Oligarchs at Pepperdine today as part of its Fall 2026 Pepperdine Tax Policy Workshop Series, hosted by Deanna Newton. If you would like to attend any of the workshops (and join the post-workshop lunch), please contact Deanna Newton.
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The Great American Property Tax Freak Out
David Schleicher (Yale), The Great American Property Tax Freak Out: There has been a lot of news over the last two years, so it is understandable that neither the mass media nor the legal academy has focused on what is happening with the steady mainstay of local government finance, the property tax. While attention was…
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Ireland’s Tax Cuts, Financed by a Corporate-Tax Windfall
As EU members face fiscal austerity under the revised Stability and Growth Pact, Ireland finds itself an outlier. In early October, Ireland’s government proposed a budget rife with household-oriented tax breaks and spending supports. On the table: lower indirect taxes on gasoline and heating fuels, increased income-tax bracket cutoffs and personal credits, enhanced housing benefits,…
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Georgetown-IRS Institute on Current Issues in International Taxation
The Georgetown-IRS Institute on Current Issues in International Taxation will take place December 15–16, 2026, at Georgetown University’s Capitol Campus in Washington, D.C. This two-day conference will bring together officials from Treasury, the IRS, the Joint Committee on Taxation, and the OECD, along with leading practitioners from law firms, accounting firms, corporations, and academia, to…
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Roundup: Changing Coalitions and California’s Billionaire Tax
It’s mid-October, and spending to oppose California’s proposed billionaire tax has breached $1 million per day. Some polling indicates that the ballot measure has a “slim” edge among likely voters, with a potentially significant slice of the electorate undecided. But Propositions 41 and 42—the pair of counterinitiatives to Proposition 40—also have more voter support than…
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SSRN Review & Roundup: Endean Reviews Michaels’s The Bowsher Presidency
This week, Jon Endean (Brooklyn) reviews a new work by Joel Michaels (Columbia), The Bowsher Presidency, 140 Harv. L. Rev. __ (forthcoming 2027). The second Trump administration has revealed an ability of the executive branch to simply ignore directives from Congress regarding spending and appropriations that it finds inconvenient. However, while the Trump administration may…
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2026 Sacramento Delegation: State and Local Tax Policy Discussion
2026 Sacramento Delegation on October 16 @ 10:30 am – 3:30 pm:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 73 (October 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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Pittsburgh Tax Review: Call for Papers
The Pittsburgh Tax Review is proud to announce a Call for Papers for our second issue in the 24th volume of the Journal. This issue will focus on state tax policy and economic inequality: In its second issue of its 24th volume, the Pittsburgh Tax Review will publish a series of contributions examining the recent…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 72 (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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UCLA Law Call for Papers for the Business and Tax Roundtable for Upcoming Professors
The Lowell Milken Institute for Business Law and Policy at UCLA School of Law is pleased to announce its third annual Business and Tax Roundtable for Upcoming Professors (“BATRUP”). This in-person Roundtable will take place at UCLA from Sunday evening May 23rd through Tuesday afternoon May 25th. The program will feature commentary by invited senior scholars as well…
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Luke: ‘Transaction’ as Threshold, ‘Relevant’ as Directive in the Economic Substance Doctrine
In Tax Notes, Charlene Luke (Florida) critiques the dissenting opinion in the recent Tenth Circuit decision, Liberty Global Inc. v. United States, in which the majority ruled in favor of the government on the economic substance doctrine. From the piece: Much has already been written about Liberty Global, which involved a complex transaction called Project…
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Singh Presents “Weaponization of Taxation: Sovereign Tax Immunity as a National Security Tool” Today at Missouri
Vinita Singh (Minnesota) will present Weaponization of Taxation: Sovereign Tax Immunity as a National Security Tool 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…
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Appleby Publishes Constitutional Commandeering
Andrew Appleby (Tennessee) has published “Constitutional Commandeering,” 62 Wake Forest Law Review 1 (2026). Here is the abstract: The anti-commandeering doctrine has emerged as one of the most consequential principles in contemporary federalism jurisprudence, with implications extending across immigration enforcement, firearms regulation, data privacy, and a widening array of domains where federal and state authority…
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Avi-Yonah: Should Large Partnerships Be Taxed as Corporations?
Reuven Avi-Yonah (Michigan) has a new Tax Notes column evaluating a recent policy paper from the Tax Law Center and the Hamilton Project on taxing pass-through entities as corporations. Here is the underlying policy paper and here is the column, which begins as follows: The Tax Law Center at New York University School of Law…
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How Meta Uses A.I. Data Centers to Avoid Billions in Federal Taxes
Kashmir Hill, Jesse Drucker, Eli Tan & Mike Isaac (New York Times): How Meta Uses A.I. Data Centers to Avoid Billions in Federal Taxes Mark Zuckerberg says Meta’s A.I. push is a tremendous success. “Our investments in A.I. are accelerating every major part of our core business,” he has told investors. “Every sign that we’re…
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State AGs Say New Proposed H-1B Visa Charge Is Unconstitutional Tax
Paul Jones (Tax Analysts): State AGs Say New Proposed H-1B Visa Charge Is Unconstitutional Tax The Trump administration’s newest proposed fee on H-1B visas is an unconstitutional tax that is outside its authority to promulgate, according to attorneys general of 22 states, led by California and Massachusetts. The fee — proposed under August 25 rulemaking…
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Drumbl Presents “Shared Parenting and the Child Tax Credit” Today at Northwestern
Michelle Drumbl (Washington & Lee) presents Shared Parenting and the Child Tax Credit at Northwestern today as part of its Advanced Topics in Taxation Colloquium hosted by Ari Glogower.
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NYU Tax Law Review Symposium: Sharing the Wealth
The Tax Law Review has published a new issue (Vol. 78, No. 1 (Fall 2024)):
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SALT Cap Quirk Turns Couples Off Marriage
Bloomberg Law, SALT Cap Has Couples Ditching Marriage to Save $20,000 in Taxes: A quirk of the new tax code means [couples] could potentially deduct twice as much from their income if they were to legally split up and file their taxes as singles. President Donald Trump’s tax cuts last year increased the limit on…
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Three Intersections of Taxpayer Privacy and the IRS
In a system predicated on voluntary compliance, taxpayer privacy is an evergreen concern. But in recent weeks, three disparate events have raised questions about the security of taxpayer data—and what information the government should collect through the tax system. What are these events? First, the Treasury Inspector General for Tax Administration’s report on IRS employees’…
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Washington & Lee Requires AI Training Before 1L Classes Begin
Washington & Lee University School of Law has introduced a mandatory, one-credit course on ethical and effective AI use. The course is built around Harvey—which recently raised $550 million at a $15.5 billion valuation that’s quintupled since February 2025—and reaches students “[b]efore they read their first case or step into their first doctrinal classroom.” That…
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Parada Posts Four International Tax Articles on SSRN
Leopoldo Parada (King’s College London) has posted four previously published articles on SSRN that address recurring questions in international and EU tax law. All originally appeared in Multinational Group Tax & Transfer Pricing News. Topics range from GloBE to digital services taxes to the Pandora Papers to state aid. Taken together, this batch of Parada’s…