Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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Geier Posts Tax Articles on SSRN
Deborah A. Geier (Cleveland State) has posted a number of her tax articles on SSRN: The Housing Decline: The Extent of the Problem and Potential Remedies (Testimony, Senate Finance Committee (Dec. 2007)) Interpreting Tax Legislation: The Role of Purpose, 2 Fla. Tax Rev. 492 (2005) The Payroll Tax Liabilities of Low- and Middle-Income Taxpayers, 106 Tax Notes 711 (2005) Integrating…
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UBS Agrees to Pay $780m and Disclose Clients to Settle Tax Fraud Case
UBS this afternoon signed a deferred prosecution agreement under which it will (1) pay $780 million to settle claims that the Swiss bank conspired to defraud the United States by impeding the IRS, and (2) disclose the names of wealthy clients it assisted in evading U.S. taxes. (United Stated v. UBS, No. 09-60033-CR-MARRA (S.D. FL).) UBS also agreed to disgorge $200 million…
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Alaska Concedes Travel Expense Reimbursements Are Taxable to Gov. Palin
As predicted on this blog (see prior posts below), and contrary to the pathetic tax opinion released by the McCain campaign, the Anchorage Daily News reports that state tax authorities now concede that the state erroneously failed to include over $16,000 of pre diem payments for travel expense reimbursements as income on Gov. Palin's W-2. The payments were made…
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The Top 10 Tax Blogs
The folks at Blogs.com asked me for my list of the Top 10 Tax Blogs: ataxingmatterDon't Mess With TaxesMauled AgainNonprofit Law Prof BlogRoth & Co.Start Making SenseThe Tax GirlTax Policy BlogTaxProf BlogTaxVox Blog For links to 68 tax blogs, see the left column permanent resources on TaxProf Blog.
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Infanti & Crawford: Critical Tax Theory
Anthony C. Infanti (Pittsburgh) & Bridget J. Crawford (Pace) have posted Critical Tax Theory: An Introduction on SSRN. Here is the abstract: Our forthcoming book Critical Tax Theory: An Introduction (Cambridge University Press 2009) highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral…
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WSJ: IRS to Bailout Madoff Investors?
Wall Street Journal: Madoff Victimes Turn to IRS to Get Relief, by Jane J. Kim & Tom Herman: Many investors burned by accused fraudster Bernard Madoff are hoping to get help from an unlikely white knight: the IRS. Since Mr. Madoff's arrest on Dec. 11 for running an alleged multibillion-dollar Ponzi scheme, a booming cottage…
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Tax Workshop for Strippers & Sex Workers
As regular readers know, I blog the tax workshop series at thirteen law schools (Boston College, Columbia, Connecticut, Indiana-Bloomington, Loyola, Michigan, NYU, Northwestern, Pennsylvania, San Diego, Toronto, UCLA, and Washington). But I somehow missed this tax workshop sponsored by the California Chapter of the National Organization for Women: Tax Workshop for Strippers & Sex Workers (Sunday February 8th, from 3pm till 5pm, San Francisco) We will review tax laws…
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Ventry: Cooperative Tax Regulation
Dennis Ventry (UC-Davis) has published Cooperative Tax Regulation, 41 Conn. L. Rev. 431 (2008). Here is the abstract: This Article describes a new approach to tax regulation based on cooperation, information sharing, and interest convergence. Currently, tax regulation in the United States relies too heavily on sticks and not enough on carrots. While recognizing that taxpayers will…
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Bishop: Reverse Piercing: A Single Member LLC Paradox
Carter G. Bishop (Suffolk) has posted Reverse Piercing: A Single Member LLC Paradox, 54 S.D. L. Rev. ___ (2009), on SSRN. Here is the abstract: All states permit a limited liability company (SMLLC) to be formed with only one member and asset protectionists seek shelter for clients under its protective liability umbrella to shield assets from…
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Obama Signs Stimulus Bill
President Obama signed the $787 billion American Recovery and Reinvestment Act this afternoon in Denver.
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McMahon: Rethinking Marital Property for Federal Income Tax Return Filing
My colleague Stephanie McMahon (Cincinnati) has posted To Have and to Hold and to Shift between Us: Rethinking Marital Property for Federal Income Tax Return Filings on SSRN. Here is the abstract: Wealthy taxpayers have always attempted to reduce their federal income taxes. One method popular before 1948 was to use a variety of legal…
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Mason: Made in American for European Tax: The Internal Consistency Test
Ruth Mason (UConn) has published Made in American for European Tax: The Internal Consistency Test, 49 B.C. L. Rev. 1277 (2008) Here is the abstract: This Article offers an explanation for why the European Court of Justice (ECJ) has such a difficult time resolving tax discrimination cases. The "concurrent tax dilemma," the simultaneous exercise of tax jurisdiction…
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Brown: Race, Class, and the Obama Tax Plan
Dorothy A. Brown (Emory) has published Race, Class, and the Obama Tax Plan, 86 Denv. U. L. Rev. ___ (2009). Here is the abstract: This Essay examines three areas of federal tax policy: (i) the exclusion for employer provided pensions; (ii) the mortgage interest deduction; and (iii) the earned income tax credit for the working…
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SSRN Tax Professor Rankings
SSRN has updated its monthly rankings of 562 American and international law school faculties and 1,500 law professors by (among other things) the number of paper downloads from the SSRN data base. Here is the new list (through February 14, 2009) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time…
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SOI Releases Papers From 2008 IRS Research Conference
The IRS's Statistics of Income Division has released the 2008 IRS Research Bulletin with the papers from the IRS Research Conference held at Georgetown on June 11-12, 2008.
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Avi-Yonah & Uhlmann: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade
Reuven S. Avi-Yonah (Michigan) & David M. Uhlmann (Michigan) have published Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade, 28 Stan. Envtl. L.J. 3 (2009). Here is the abstract: Congress is likely to consider domestic climate change legislation during 2009, with a cap-and-trade system continuing to draw…
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Duff Presents Tax Fairness and the Tax Mix at Florida State
David Duff (Toronto) presented Tax Fairness and the Tax Mix at Florida State last Thursday as part of its Faculty Enrichment Series hosted by Joseph Dodge. Here is the abstract: This paper examines the concept of “tax fairness” as it relates to each of the three main purposes for taxation in contemporary developed economies: to…
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Colombo: The NCAA, Tax Exemption and College Athletics
John D. Colombo (Illinois) has posted The NCAA, Tax Exemption and College Athletics on SSRN. Here is the abstract: The purpose of this article is two-fold. First, it will explain the concepts of federal tax-exemption law as they apply to the NCAA and to the universities operating Division I-A football and basketball programs. As the…
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A British Perspective on American Tax Filing
BBC News: Taxing Times for US Tax Payers: As the deadline for completing a US tax return approaches, the BBC’s North America business correspondent, Greg Wood, finds the burden getting him down. For the past few weeks I have been waking up with a nagging mental pain, like a dull toothache. It never really goes…
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AuditCongress.com
A new web site, blog, and social network have been launched in support of a petition drive to compel an annual IRS audit of members of Congress and senior government officials: www.auditcongress.com. (Hat Tip: InstaPundit.)
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Camp: The Failure of Adversarial Process in the Administrative State
Bryan Camp (Texas Tech) has published The Failure of Adversarial Process in the Administrative State, 84 Ind. L.J. 57 (2009). Here is the abstract: In a series of hearings in 1997 and 1998, Congress heard allegations that the IRS was abusing taxpayers during the process of collecting taxes. The resulting distrust of the tax bureaucracy…
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Shaviro: Decoding the U.S. Corporate Tax
Daniel N. Shaviro (NYU) has published Decoding the U.S. Corporate Tax (Urban Institute 2009). Here is the publisher's description: “The corporate tax could soon be headed in new directions,” Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America’s corporate tax code and challenges conventional wisdom on the best…
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Call for Co-Authors: Energy Tax Credits and Educational Tax Credits Guides
Victor Thuronyi (Senior Tax Counsel, International Monetary Fund; Adjunct Professor, Georgetown) has asked me to post this: It might be useful to put together a user-friendly guide to how to claim credits for energy efficiency improvements that are contained in the current stimulus bill. Such a guide could be posted and also used by organisations that…
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TaxProf Blog Weekend Roundup
Saturday: Former BDO Seidman Partner Pleads Guilty to Tax Shelter Fraud ABA: Law Professors Begin Feeling Economic Pinch Third-Party Tax Administration: The Case of Low-and-Moderate-Income Households The 5th and 16th Amendments: Is Taxation an Uncompensated Taking? Tax Stimulus Report Card: Gentleman's C Sunday: Who Is the Shane Battier of Your Faculty? Top 5 Tax Paper…
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Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: 1. [389 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.) 2. …