Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Uncategorized
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NY Times: How to Replace Christian Nationalism
A person’s way of being human is the most authentic expression of their belief or unbelief. A person’s life speaks more about their faith than what they think or say about God.
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Tax Notes Student Writing Competition
The submission period is open for the 2026 Tax Notes Student Writing Competition. Submissions are due June 30, 2026. Our annual student writing competition recognizes superior student writing on unsettled questions in tax law or policy. The competition is open to any student enrolled in a law, business, or public policy program during the 2025-2026
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The Conversation: How a Colorado law school dug into its history to celebrate its unsung Black graduates
I read with great interest this article (“How a Colorado law school dug into its history to celebrate its unsung Black graduates”) by Rebecca Ciota in The Conversation. The article documents the efforts to document the history of African American graduates of the University of Colorado Law School. In 2024, inspired by an article published by Boston
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Updates: State-Level Efforts to Tax the Wealthy
States’ efforts to tax wealthy residents have accelerated since 2020—as has thought leadership about the structure and effects of these taxes. Items follow on (1) piggyback taxes on § 1411’s net investment income tax (NIIT) and (2) Illinois lawmakers’ (unsuccessful) efforts to revive a mark-to-market tax on billionaires.
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Mitchell: Using Transformative Learning Theory to Teach Leadership
Jane Mitchell (Brigham Young University, J. Reuben Clark Law School), “That Class Changed My Life”: Using Transformative Learning Theory to Teach Leadership, 65 Santa Clara L. Rev. ____ (2025). Abstract Since the country’s founding, the legal profession has served as a springboard for some of society’s greatest leaders. But by and large, lawyers were not trained to
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2025 UVA Tax Conference Concludes Today
The 2025 University of Virginia School of Law Invitational Tax Conference concluded today with a discussion of two papers: Manoj Viswanathan (UC Law SF), Damage Award Taxation and Distributive JusticeDiscussant: Brant Hellwig (NYU) Andrew Hayashi (UVA Law), Reparations, Regret, and the Arc of HistoryDiscussant: Joe Bankman (Stanford)
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My Last TaxProf Blog Post
TaxProf Blog has been a labor of love these past 21 years. I have been puzzling over when would be the right time to stop. Typepad, the platform on which TaxProf Blog is hosted, made the decision for me when it announced on August 27th that it will discontinue all blogs effective September 30th. At
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Virtue, Faith, And Roots
Dispatch Faith: Real Virtue Has Roots; Moral Abstraction Will Not Motivate Us To Care For Others, by Kevin Brown (President, Asbury University): In 2018, 31-year-old Jamel Dunn tragically drowned in a Florida retention pond. Physically disabled and potentially disoriented at the time, Dunn waded into the water but struggled to… Related Stories This Week’s…
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Trump’s Plan To Conquer Heaven
The Free Press, Trump’s Plan To Conquer Heaven: [ President Trump] called up Fox & Friends on Tuesday to announce a different motive behind his diplomacy, and that’s getting into heaven. “If I can save 7,000 people a week from being killed. . . I want to try and get… Related Stories This Week’s…
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Could ‘Hamilton’ Be Made Today?
Following up on last week’s post, Happy Ten-Year Anniversary: Hamilton: The Free Press, Could ‘Hamilton’ Be Made Today?: As the smash-hit musical celebrates its 10th anniversary, it feels like a time capsule from a different America. … I went to the Richard Rodgers Theatre last week to see Hamilton as… Related Stories This Week’s…
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This Week’s Ten Most Popular TaxProf Blog Posts
Legal Education: University of Chicago, Law School Launches New Course: AI Lab Reuters, ABA Seeks To Salvage Expansion Of Experiential Learning Accreditation Requirement In Face Of Fierce Opposition Susan Krinsky (LSAC), Temporarily Suspending Online LSAT Testing in Mainland China, Eugene Volokh (UCLA), Update: Alleged Anti-Israel Discrimination At University Of Oregon… Related Stories This Week’s…
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A Model Of Evidence-Based Practice For Law Schools To Improve System Outcomes
Chance Meyer (New England), A Model of Evidence-Based Practice for Law Schools to Improve System Outcomes, 55 St. Mary’s L.J. 727 (2024): This improvement project models an evidence-based approach for law school decision-makers to find context-sensitive solutions to their context-specific challenges. The project took place at a law school focused… Related Stories The Law…
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Professionalism: The ABA Requires It, Employers Want It, Students Need It; So Let’s Teach It
ABA Journal Op-Ed: Professionalism: The ABA Requires It, Employers Want It, Students Need It; So Let’s Teach It, by Jillian Boone (Ohio State): By graduation, law students should understand what it means to act professionally: to succeed as a professional in a professional field. This doesn’t seem like a radical or controversial notion. But when
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Trump’s Plan To Conquer Heaven
The Free Press, Trump’s Plan To Conquer Heaven: [President Trump] called up Fox & Friends on Tuesday to announce a different motive behind his diplomacy, and that’s getting into heaven. “If I can save 7,000 people a week from being killed. . . I want to try and get to heaven if possible,” Trump said.
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The Top Five New Tax Papers
There is quite a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1 and #5. [1064 Downloads] Revoking Tax Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination, by Ellen P. Aprill (Loyola-L.A.; Google Scholar) [586 Downloads] Rule
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FacebookDecision Enables IRS To Seek Commensurate With Income Enforcement Against Meta
Stephen L. Curtis (Cross Border Analytics), Reuven S. Avi-Yonah (Michigan; Google Scholar) & David G. Chamberlain (Cal Poly; Google Scholar), Facebook Decision Enables IRS to Seek CWI Enforcement Against Meta, 188 Tax Notes Fed. 709 (Aug. 4, 2025): In this report, the authors explain how the Tax Court’s recent decision in the Facebook transfer pricing
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NY Times Op-Ed:Why Did God Favor France?
New York Times Op-Ed: Why Did God Favor France?, by Ross Douthat (Author, Believe: Why Everyone Should Be Religious (2025)): Scott Alexander, the noted rationalist blogger, has a feature where guest writers pen book reviews and essays for his site, and this week an anonymous writer reviewed the historical literature on Joan of Arc. The
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Weekly Legal Education Roundup
ABA Journal, Fewer Will Qualify for Student Loan Forgiveness Under Proposed New Guidelines; Will Sanctuary Jurisdictions be Disqualified? AI Lab is Coming to UChicago Law Bloomberg Law, Top Law Schools Boost AI Training as Legal Citation Errors Grow Paul Caron (Dean, Pepperdine), ABA Seeks To Salvage Expansion Of Experiential Learning Accreditation Requirement In Face Of
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Leff:The IRS Is Upholding A Core Liberal Principle In Permitting Churches To Endorse Political Candidates From The Pulpit
New York Times Op-Ed: The I.R.S. Is Trying to Uphold a Core Liberal Principle, by Benjamin M. Leff (American; Google Scholar): Last month the Internal Revenue Service did something remarkable: It proposed allowing houses of worship to engage in political speech and even endorse candidates without jeopardizing their ability to accept tax-deductible contributions. This proposal
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The Role Of Intuitive Reasoning In Lawyering And Legal Education
N. E. Millar (Widener-DE), The Role of Intuitive Reasoning in Lawyering and Legal Education, 37 St. Thomas L. Rev. 49 (2024): Intuition-a process of “rapid cognition” that offers foresight and helps with creative problem-solving-is a powerful tool that lawyers can use to inform strategic decisions, avoid ethical pitfalls, enhance communication, and increase career satisfaction. However,
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Fourth Circuit: Maryland Law Barring Disclosure Of Costs Of Internet Advertising Is Unconstitutional
Jonathan H. Adler (William & Mary), Maryland Can Tax Internet Advertising, But It Cannot Prevent Advertisers from Disclosing Cost of Tax: On Friday, in Chamber of Commerce v. Lierman, the U.S. Court of Appeals for the Fourth Circuit concluded that Maryland’s law barring internet advertisers from disclosing the costs of Maryland’s internet advertising tax to
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This Week’s Ten Most Popular TaxProf Blog Posts
Legal Education: Alison Somin (Pacific Legal Foundation), ABA Accreditation Pressures Law Schools To Engage In Unlawful Race And Sex Discrimination In Faculty Hiring And Student Admissions Princeton Review, 2025 Law School Rankings Overall Ranking Career Rating Professors (Teaching) Professors (Accessibility) Professors (Teaching And Accessibility) Academic Experience Academic Experience Fix the Court, Two Dozen Federal Judges
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Legal Ed News Roundup
ABA Journal, ABA House Adopts Policy On Law Firm Intimidation, Immigration Issues ABA Journal, Facing Deadline, California Debates Way Forward on Bar Exam ABA Journal, Four Online Law Programs Join Forces to Let Students Swap Courses ABA Journal, How The NCBE Will Move The Nextgen Bar Exam To Personal Computers ABA Journal, Law Schools Scramble
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Tulane Law School Clinician ‘Censored By My Own University’
Following up on my previous post, Tulane Law School Clinician Resigns, Says University Gag Order Censored Her Pollution And Racial Disparity Research: Chronicle of Higher Education Op-Ed: Censored by My Own University, by Kimberly Terrell (Tulane): Tulane says it values free inquiry. Then my work became politically inconvenient. I knew that our law-school clinic was
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Barry Currier, Brian Leiter, And Dan Rodriguez On The ABA Legal Ed Council’s Game Of Chicken
Following up on last week’s post, ABA Seeks To Salvage Expansion Of Experiential Learning Accreditation Requirement In Face Of Fierce Opposition: Barry Currier (Former Managing Director, ABA Section of Legal Education and Admissions to the Bar), 6=6, No Matter How You Slice It: The materials published for the Council’s upcoming August 22 open session meeting