Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 59 (August 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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Tariff Litigation Update
The Trump administration’s latest volley of tariffs include those imposed under section 301 and those imposed under section 338. The 50% tariffs now in effect on Canada (with more threatened on January 1) are putatively under the authority of section 338, and the replacement for the illegal IEEPA tariffs are putatively under the authority of…
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Tax Prof Moves, 2025-2026
Here is a list of (1) visiting assistant professor hires; (2) entry-level hires; (3) lateral moves; (4) promotions, tenures, chairs, and professorships; (5) administrative appointments: (6) visits; and (7) retirements involving tax professors in 2025–26. (Email taxprofblogeditors [at] pepperdine.edu any omissions. Updates in bold.) Visiting Assistant Professor Hires Entry-Level Hires Lateral Moves Promotions, Tenures, Chairs,…
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Zhang Presents “Innovation Paradigm Shifts and Capital Taxation: The Case of AI” Today at Missouri
Alex Zhang (Emory) will present Innovation Paradigm Shifts and Capital Taxation: The Case of AI 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 participant…
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Tax Issues with Prince Harry and Meghan Markle’s Return to U.K.
Santhie Goundar, “Advisers Ponder Tax Issues Around Prince Harry’s Return to U.K.” (Tax Notes, Aug. 24, 2026): The news that Prince Harry and Meghan, the Duke and Duchess of Sussex, are returning to the United Kingdom from the United States sparked discussion among tax advisers about the timing of the move. . . . .…
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New Symposium: Tax Law, the Environment, and Climate Change
The Pace Environmental Law Review has published a symposium issue at the intersection of tax law and environmental law. Here are the articles: Seven Ways of Looking at the Climate CrisisBridget J. Crawford Understanding Output-Based Pricing SystemsWei Cui Air Source and Ground Source Heat Pumps: A Comparison and Analysis of the Effects of U.S. Federal…
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Maryland Digital Ad Tax Rulings Shift Debate to What Comes Next
DeAndre Morrow (Greenberg Traurig): Maryland Digital Ad Tax Rulings Shift Debate to What Comes Next, Bloomberg Tax (Aug. 21, 2026): Although the decisions may be viewed as taxpayer victories, they aren’t the final word and instead shift the controversy into its next phase. The comptroller has indicated that Maryland will continue defending the tax and intends…
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More on Tax-Aware Long-Short Investing Strategies
Loukia Gyftopoulou, Paige Smith & Charlie Wells (Bloomberg): The Ultrawealthy Tax Maneuver That’s Spooking Schwab and Fidelity For months, the brokerage had piled into one of the hottest trades on Wall Street: “tax-aware long-short” accounts, which are helping legions of wealthy investors whittle down their tax bills. Millionaires love it so much they’ve poured roughly…
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“Taylor Swift Tax” Draws Suit From Rhode Island Homeowners
Peyton Rhodes (Bloomberg Law): ‘Taylor Swift Tax’ Draws Suit From Rhode Island Homeowners Rhode Island’s new tax on second homes disproportionately targets non-residents and has no reasonable basis for its selective application, according to a new suit challenging the tax on federal and state constitutional grounds. Dubbed the “Taylor Swift Tax” after the state’s famous…
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Oren-Kolbinger Presents “Timing Matters: Sequencing AI in Tax Education” Today at Pepperdine
Orli Oren-Kolbinger (Oregon) presents Timing Matters: Sequencing AI in Tax Education, 24 Pitt. Tax Rev. ___ (2026) (AI and Teaching Taxation), today at Pepperdine as part of its Tax Policy Workshop Series hosted by Deanna Newton: Artificial intelligence (AI) now plays a growing role in legal education. Instructors use AI technology to develop classroom exercises, discussion questions, simulations, visual organizers,…
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IRS Guidance on Race and Admissions in Colleges (and Law Schools) Passes White House Review
Following up on my previous post, Colleges (and Law Schools) Await Looming IRS Guidance on Race and Admissions: Bloomberg Law, IRS Proposal on Race and Admissions Passes White House Review: IRS guidance on the application of fundamental public policy against racial discrimination in schools is one step closer to being released. The White House Monday…
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UC Law SF Tax Prof Manoj Viswanathan to Serve as Interim Provost and Academic Dean
UC Law SF, Prof. Manoj Viswanathan Will Serve as Interim Provost & Academic Dean in 2027: After more than a decade of teaching, scholarship, and service at UC Law San Francisco, Professor Manoj Viswanathan is preparing to take on one of the College’s most important roles. Starting in January 2027, Viswanathan will serve as interim provost &…
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Calderón Gómez: Is Tax “Law”?
Luís C. Calderón Gómez (Cardozo), Is Tax “Law”?, 94 Fordham L. Rev. 1781 (2026): Although taxation remains a hotly contested issue in debates by both politicians and political theorists—over the optimal size of government, distributive (and sometimes corrective) justice, or even the legitimacy of current private property arrangements—taxation has been largely ignored by legal theorists,…
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Toronto Law’s Laptop-Free Classrooms Have an AI Twist—And Some Students Push Back
The University of Toronto’s Jackman Faculty of Law has announced a framework for laptop-free classrooms. The framework is not a blanket ban. Reporting on an e-mail to students elaborates: The framework we have adopted is intended to support students in classes where instructors have chosen to go laptop-free, to set expectations and provide consistency. This…
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Heilbrun: Political Power and the Global Expansion of the Value-Added Tax
Guy Heilbrun (King’s Coll. London, Dept. Pol. Econ.), Political Power and the Global Expansion of the Value-Added Tax, Eur. J. Pol. Rsch. (forthcoming 2026): How does political power shape tax collection? This article addresses this question by focusing on the most prominent [international] fiscal phenomenon of the recent decades—the rise of the value-added tax (VAT).…
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Testing the Limits of Neoclassical Tax-Mobility Arguments
When mobility is global for people and capital, local policy may matter more. Under a strong version of the Tiebout hypothesis, households sort among jurisdictions according to their preferred mix of tax obligations and public benefits. Capital may operate similarly, as stocks flow to seek the highest rates of after-tax return. And when wealthy individuals…
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Dean Paul Caron Reappointed Dean of Pepperdine Caruso School of Law
Good news for TaxProf blog emperor Paul Caron: Following a five-year review, dean Paul L. Caron has been reappointed the Duane and Kelly Roberts Dean of Pepperdine Caruso School of Law. The announcement was made on August 20 by Pepperdine University provost Jay Brewster. From the Office of the Provost: I am pleased to announce…
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WSJ: When Your Bumper 401(k) Is a Tax Problem Waiting to Happen
Laura Saunders, When Your Bumper 401(k) Is a Tax Problem Waiting to Happen (Wall Street Journal, August 21, 2026) Here’s a good question for mid- and late-career workers: Do your traditional 401(k) or IRA accounts hold a large portion of your retirement savings? If the answer is yes, consider changes. While these accounts have advantages,…
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University of Baltimore School of Law is Hiring in Tax
The University of Baltimore School of Law is hiring in tax. From the hiring announcement: The University of Baltimore School of Law welcomes applications for tenure-track and/or lateral tenured faculty positions beginning in Fall 2027. We seek candidates whose primary teaching interests include tax, business organizations, and related areas. Responsibilities include teaching these courses, producing…
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Mock Job Talk Scheduling Poll
David Sella-Villa (South Carolina), Mock Job Talk Scheduling Poll Some candidates entering the U.S. legal academic market have a lot of people in their corner: mentors who read their job talk paper, colleagues who sit through practice runs, friends who explain what an appointments committee is really asking. Others go in without any of that.…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 58 (August 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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Blaszczyk: “Field Notes from the U.S. Law Teaching Market”
Matt Blaszczyk (University of Georgia), Field Notes from the U.S. Law Teaching Market: The U.S. law teaching market is highly competitive and traditionally reliant on specific institutional signals. For non-traditional candidates, accessing the unwritten norms of this ecosystem can be challenging. This collection of notes functions as a strategic roadmap to demystify the process. It…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 57 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron: