Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Weekly SSRN Roundup
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Shaviro’s Stanley Surrey And The Public Intellectual Practice Of Tax Policy
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Daniel Shaviro (NYU; Google Scholar), ‘Moralist’ Versus ‘Scientist’: Stanley Surrey and the Public Intellectual Practice of Tax Policy (July 2022). The dichotomy of tax—as pure scientific neutral field versus encompassing a moral and social agenda—received much attention with recent years’ renewed spotlight on critical tax theory. In
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Hemel’s The Passthrough Entity Tax Scandal
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by Daniel J. Hemel (NYU; Google Scholar), The Passthrough Entity Tax Scandal (2022). One of the more fascinating aspects of the 2017 Tax Cuts and Jobs Act concerns the limitation on deducting state and local income taxes. Prior to the enactment of
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Hemel’s The Passthrough Entity Tax Scandal
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by Daniel J. Hemel (NYU; Google Scholar), The Passthrough Entity Tax Scandal (2022). One of the more fascinating aspects of the 2017 Tax Cuts and Jobs Act concerns the limitation on deducting state and local income taxes. Prior to the enactment of
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Implicit Legislative Bias And The Mortgage Interest Deduction By Osofsky & Thomas
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Leigh Osofsky (North Carolina; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), Implicit Legislative Bias: The Case of the Mortgage Interest Deduction, 56 U.C. Davis L. Rev. ___ (2022). Why do so many bad tax policies stick around for so long? The story told
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Implicit Legislative Bias And The Mortgage Interest Deduction By Osofsky & Thomas
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Leigh Osofsky (North Carolina; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), Implicit Legislative Bias: The Case of the Mortgage Interest Deduction, 56 U.C. Davis L. Rev. ___ (2022). Why do so many bad tax policies stick around for so long? The story told
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Galler’s Tax Opinion Policies And Procedures
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Linda Galler (Hofstra), Tax Opinion Policies and Procedures, 75 Tax Law. 443 (2022). In Tax Opinion Policies and Procedures, Linda Galler analyzes and discusses the results of a 2021 survey of tax professionals’ approaches to opinion practice. In this fourteen-question survey, the American
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Galler’s Tax Opinion Policies And Procedures
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Linda Galler (Hofstra), Tax Opinion Policies and Procedures, 75 Tax Law. 443 (2022). In Tax Opinion Policies and Procedures, Linda Galler analyzes and discusses the results of a 2021 survey of tax professionals’ approaches to opinion practice. In this fourteen-question survey, the American
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews Stanley Surrey’s Memoirs Edited By Zelenak & Mehrotra
This week, Tracey Roberts (Cumberland; Google Scholar) reviews A Half Century with the Internal Revenue Code, The Memoirs of Stanley S. Surrey (Carolina Academic Press 2022), edited by Lawrence A. Zelenak (Duke) and Ajay K. Mehrotra (Northwestern; Google Scholar). Stanley Surrey devoted five decades to shaping and elucidating the structures of the income tax, to
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews Stanley Surrey’s Memoirs Edited By Zelenak & Mehrotra
This week, Tracey Roberts (Cumberland; Google Scholar) reviews A Half Century with the Internal Revenue Code, The Memoirs of Stanley S. Surrey (Carolina Academic Press 2022), edited by Lawrence A. Zelenak (Duke) and Ajay K. Mehrotra (Northwestern; Google Scholar). Stanley Surrey devoted five decades to shaping and elucidating the structures of the income tax, to
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Dean’s The Casual Racism Of The Tax Law
This week, Young Ran (Christine) Kim (Utah, moving to Cardozo; Google Scholar) reviews a new work by Steven A. Dean (Brooklyn), Filing While Black: The Casual Racism of the Tax Law, 2022 Utah L. Rev. __. In response to a growing recognition of the absence of demographic data in federal datasets, including tax data, President
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Dean’s The Casual Racism Of The Tax Law
This week, Young Ran (Christine) Kim (Utah, moving to Cardozo; Google Scholar) reviews a new work by Steven A. Dean (Brooklyn), Filing While Black: The Casual Racism of the Tax Law, 2022 Utah L. Rev. __. In response to a growing recognition of the absence of demographic data in federal datasets, including tax data, President
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews AI, Taxation, And Valuation By Soled And Thomas
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Jay Soled (Rutgers; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), AI, Taxation, and Valuation, 108 Iowa L. Rev. __ (2023). Artificial intelligence (AI) is improving our lives by utilizing technology and machine learning to accomplish tasks that require considerable human labor. It can deliver similar and
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews AI, Taxation, And Valuation By Soled And Thomas
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Jay Soled (Rutgers; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), AI, Taxation, and Valuation, 108 Iowa L. Rev. __ (2023). Artificial intelligence (AI) is improving our lives by utilizing technology and machine learning to accomplish tasks that require considerable human labor. It can deliver similar and
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews International Response To The U.S. Tax Haven By Noked & Marcone
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews Noam Noked (Chinese University of Hong Kong (CUHK); Google Scholar) & Zachary Marcone (CUHK), International Response to the U.S. Tax Haven, 48 Yale J. Int’l L. ___ (2022): The term “tax haven” tends to evoke images of sparsely populated Caribbean islands with pristine beaches
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews International Response To The U.S. Tax Haven By Noked & Marcone
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews Noam Noked (Chinese University of Hong Kong (CUHK); Google Scholar) & Zachary Marcone (CUHK), International Response to the U.S. Tax Haven, 48 Yale J. Int’l L. ___ (2022): The term “tax haven” tends to evoke images of sparsely populated Caribbean islands with pristine beaches
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Blue J’s Use Of Machine Learning To Predict Tax Litigation Results
This week, Sloan Speck (Colorado; Google Scholar) reviews new works by: Benjamin Alarie (Toronto; Google Scholar) & Stefanie Di Giandomenico (Blue J Legal), Timing Is Everything: The Step Transaction Doctrine in GSS Holdings, 174 Tax Notes Fed. 1849 (Mar. 28, 2022) Benjamin Alarie (Toronto; Google Scholar) & Christopher Yan (Blue J Legal), Using Machine Learning
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Blue J’s Use Of Machine Learning To Predict Tax Litigation Results
This week, Sloan Speck (Colorado; Google Scholar) reviews new works by: Benjamin Alarie (Toronto; Google Scholar) & Stefanie Di Giandomenico (Blue J Legal), Timing Is Everything: The Step Transaction Doctrine in GSS Holdings, 174 Tax Notes Fed. 1849 (Mar. 28, 2022) Benjamin Alarie (Toronto; Google Scholar) & Christopher Yan (Blue J Legal), Using Machine Learning
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews A New Framework For Digital Taxation By Avi-Yonah, Kim & Sam
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Reuven Avi-Yonah (Michigan; Google Scholar), Christine Kim (Utah; moving to Cardozo; Google Scholar) & Karen Sam (Michigan), A New Framework for Digital Taxation, 63 Harv. Int’l L.J. __ (2022). Last October, the OECD/G20 announced a global deal that sought to remake the international
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews A New Framework For Digital Taxation By Avi-Yonah, Kim & Sam
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Reuven Avi-Yonah (Michigan; Google Scholar), Christine Kim (Utah; moving to Cardozo; Google Scholar) & Karen Sam (Michigan), A New Framework for Digital Taxation, 63 Harv. Int’l L.J. __ (2022). Last October, the OECD/G20 announced a global deal that sought to remake the international
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews Taxation, Aristocracy, And The Constitution
This week, Tracey Roberts (Cumberland; Google Scholar) reviews new works by: Jeremy Bearer-Friend (George Washington; Google Scholar) & Vanessa Williamson (Brookings; Google Scholar), Thomas Paine and Taxation as Freedom from Aristocracy, 26 Fla. Tax Rev. __ (2022) John R. Brooks (Fordham; Google Scholar) and David Gamage (Indiana; Google Scholar), Taxation and the Constitution, Reconsidered, 74
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews Taxation, Aristocracy, And The Constitution
This week, Tracey Roberts (Cumberland; Google Scholar) reviews new works by: Jeremy Bearer-Friend (George Washington; Google Scholar) & Vanessa Williamson (Brookings; Google Scholar), Thomas Paine and Taxation as Freedom from Aristocracy, 26 Fla. Tax Rev. __ (2022) John R. Brooks (Fordham; Google Scholar) and David Gamage (Indiana; Google Scholar), Taxation and the Constitution, Reconsidered, 74
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Sanchirico’s A Game-theoretic Analysis of Global Minimum Tax Design
This week, Young Ran (Christine) Kim (Utah, moving to Cardozo; Google Scholar) reviews a new work by Chris William Sanchirico (Penn; Google Scholar), A Game-theoretic Analysis of Global Minimum Tax Design (March 2022). In the globalized, open economy, multinational enterprises (MNEs) can easily shift their profits from high tax jurisdictions to low tax jurisdictions. Many
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Sanchirico’s A Game-theoretic Analysis of Global Minimum Tax Design
This week, Young Ran (Christine) Kim (Utah, moving to Cardozo; Google Scholar) reviews a new work by Chris William Sanchirico (Penn; Google Scholar), A Game-theoretic Analysis of Global Minimum Tax Design (March 2022). In the globalized, open economy, multinational enterprises (MNEs) can easily shift their profits from high tax jurisdictions to low tax jurisdictions. Many
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Thimmesch’s Tax, Incorporated: Dynamic Incorporation And The Modern Fiscal State
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Adam B. Thimmesch (Nebraska; Google Scholar), Tax, Incorporated: Dynamic Incorporation and the Modern Fiscal State, 53 Ariz. St. L. J. __ (2021): States’ fiscal stability is crucial to providing residents with health, economic security, and physical safety. Most states rely heavily on the personal income tax, which
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Thimmesch’s Tax, Incorporated: Dynamic Incorporation And The Modern Fiscal State
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Adam B. Thimmesch (Nebraska; Google Scholar), Tax, Incorporated: Dynamic Incorporation and the Modern Fiscal State, 53 Ariz. St. L. J. __ (2021): States’ fiscal stability is crucial to providing residents with health, economic security, and physical safety. Most states rely heavily on the personal income tax, which