Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Weekly SSRN Roundup
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brauner’s Mobility, Territory, And Exclusive Source Taxation
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Yariv Brauner (Florida; Google Scholar), You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century. The international tax system's foundation is under unprecedented strain, having weathered BEPS 1.0, BEPS 2.0 with its two pillars, and now facing a competing UN
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brauner’s Mobility, Territory, And Exclusive Source Taxation
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Yariv Brauner (Florida; Google Scholar), You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century. The international tax system's foundation is under unprecedented strain, having weathered BEPS 1.0, BEPS 2.0 with its two pillars, and now facing a competing UN
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Hemel’s The Constitutional Law Of Tax
This week, Adam Kern (San Diego; Google Scholar) reviews Daniel Hemel (NYU; Google Scholar), Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, 2025 Sup. Ct. Rev. __ : No Supreme Court case in recent memory has seized the attention of tax scholars quite like Moore v. United States. The Moores sought an answer
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews Hemel’s The Constitutional Law Of Tax
This week, Adam Kern (San Diego; Google Scholar) reviews Daniel Hemel (NYU; Google Scholar), Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, 2025 Sup. Ct. Rev. __ : No Supreme Court case in recent memory has seized the attention of tax scholars quite like Moore v. United States. The Moores sought an answer
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Tax Levers For A Safer AI Future By Eyal & Arbel
This week, Doron Narotzki (Akron; Google Scholar) reviews a new paper by Mirit Eyal (Alabama; Google Scholar) and Yonathan A. Arbel (Alabama; Google Scholar), Tax Levers For A Safer AI Future: At a time of rapid and transformative revolutions, academia serves a crucial role: to identify emerging shifts, highlight their implications, and provide the critical
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Tax Levers For A Safer AI Future By Eyal & Arbel
This week, Doron Narotzki (Akron; Google Scholar) reviews a new paper by Mirit Eyal (Alabama; Google Scholar) and Yonathan A. Arbel (Alabama; Google Scholar), Tax Levers For A Safer AI Future: At a time of rapid and transformative revolutions, academia serves a crucial role: to identify emerging shifts, highlight their implications, and provide the critical
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Parada’s U.N. International Tax Cooperation
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Leopoldo Parada (King's College London; Google Scholar), U.N. International Tax Cooperation: The Terms of References Final Draft, 116 Tax Notes Int'l 771 (Nov. 4, 2024). The 30th session of the UN Tax Committee will take place next week from March 24
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Parada’s U.N. International Tax Cooperation
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Leopoldo Parada (King's College London; Google Scholar), U.N. International Tax Cooperation: The Terms of References Final Draft, 116 Tax Notes Int'l 771 (Nov. 4, 2024). The 30th session of the UN Tax Committee will take place next week from March 24
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Harpaz’s Global Tax Wars In The Digital Era
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews a new work by Assaf Harpaz (Georgia; Google Scholar), Global Tax Wars in the Digital Era, 75 Am. U. L. Rev. __ (2025). Global tax has long been a tag-a-war in the international policy battleground for competing economic interests, but the rise of digitalization has intensified these tensions. The
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Harpaz’s Global Tax Wars In The Digital Era
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews a new work by Assaf Harpaz (Georgia; Google Scholar), Global Tax Wars in the Digital Era, 75 Am. U. L. Rev. __ (2025). Global tax has long been a tag-a-war in the international policy battleground for competing economic interests, but the rise of digitalization has intensified these tensions. The
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Weekly Legal Education Roundup
AALS Call For Papers, Reflecting On The Journal of Legal Education ABA Journal, ABA Legal Ed Council Suspended Diversity Standard; AG Bondi Wants It Scrapped ABA Journal, Furious Bar Candidates Square Off With State Bar of California in Wake of Flubbed Exam ABA Press Release, ABA Section of Legal Education Releases Comprehensive Report on Bar Passage Data
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Weekly Legal Education Roundup
AALS Call For Papers, Reflecting On The Journal of Legal Education ABA Journal, ABA Legal Ed Council Suspended Diversity Standard; AG Bondi Wants It Scrapped ABA Journal, Furious Bar Candidates Square Off With State Bar of California in Wake of Flubbed Exam ABA Press Release, ABA Section of Legal Education Releases Comprehensive Report on Bar Passage Data
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Hemel’s Law And The New Dynamic Public Finance
This week, David Elkins (Netanya, Google Scholar) reviews Daniel Hemel (NYU; Google Scholar), Law and the New Dynamic Public Finance, 43 Yale J. Reg. ___ (2026). In this week’s feature article, Professor Daniel Hemel takes us on a fascinating journey through the new dynamic public finance (NDPF), explaining its teachings and describing how they might be
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Hemel’s Law And The New Dynamic Public Finance
This week, David Elkins (Netanya, Google Scholar) reviews Daniel Hemel (NYU; Google Scholar), Law and the New Dynamic Public Finance, 43 Yale J. Reg. ___ (2026). In this week’s feature article, Professor Daniel Hemel takes us on a fascinating journey through the new dynamic public finance (NDPF), explaining its teachings and describing how they might be
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Hatfield’s Tax In Law Schools
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Michael Hatfield (Washington; Google Scholar), Tax in Law Schools, 78 Tax Law. 71 (2024). The 2025 law school application cycle promises the largest—and perhaps the deepest—pool of potential law students since the start of the COVID-19 pandemic. This welcome news, however, has unclear
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Hatfield’s Tax In Law Schools
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Michael Hatfield (Washington; Google Scholar), Tax in Law Schools, 78 Tax Law. 71 (2024). The 2025 law school application cycle promises the largest—and perhaps the deepest—pool of potential law students since the start of the COVID-19 pandemic. This welcome news, however, has unclear
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brooks’s Stock Dividends, The Supreme Court, And The 1929 Crash
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by John R. Brooks (Fordham; Google Scholar), Stock Dividends, the Supreme Court, and the Great Crash of 1929: Technical rules are often seem “small.” Their effects are usually confined to certain areas, even if they are important. But in his piece Stock Dividends, the Supreme
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brooks’s Stock Dividends, The Supreme Court, And The 1929 Crash
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by John R. Brooks (Fordham; Google Scholar), Stock Dividends, the Supreme Court, and the Great Crash of 1929: Technical rules are often seem “small.” Their effects are usually confined to certain areas, even if they are important. But in his piece Stock Dividends, the Supreme
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Weekly Legal Education Roundup
American Lawyer, ‘None of Us Like It’: How Expedited Summer Associate Recruiting Affects Law Students and the Firms Hiring Them Bloomberg Law, Trump Hiring Freeze Has Agencies Ditching Law School Recruiting Chronicle of Higher Education Op-Ed (Aaron Taylor, AccessLex), An Unprecedented Shift in Law School Admissions Chronicle of Higher Education, The Dark World of ‘Citation Cartels’ Inside
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Weekly Legal Education Roundup
American Lawyer, ‘None of Us Like It’: How Expedited Summer Associate Recruiting Affects Law Students and the Firms Hiring Them Bloomberg Law, Trump Hiring Freeze Has Agencies Ditching Law School Recruiting Chronicle of Higher Education Op-Ed (Aaron Taylor, AccessLex), An Unprecedented Shift in Law School Admissions Chronicle of Higher Education, The Dark World of ‘Citation Cartels’ Inside
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich By Fox & Liscow
This week, Adam Kern (San Diego; Google Scholar) reviews Edward Fox (Michigan; Google Scholar) and Zachary Liscow (Yale; Google Scholar), The Role of Unrealized Gains and Borrowing in the Taxation of the Rich. Just before Mark Zuckerberg was born, William Andrews dubbed the realization rule the “Achilles heel” of the income tax. The main costs
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Weekly SSRN Tax Article Review And Roundup: Kern Reviews The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich By Fox & Liscow
This week, Adam Kern (San Diego; Google Scholar) reviews Edward Fox (Michigan; Google Scholar) and Zachary Liscow (Yale; Google Scholar), The Role of Unrealized Gains and Borrowing in the Taxation of the Rich. Just before Mark Zuckerberg was born, William Andrews dubbed the realization rule the “Achilles heel” of the income tax. The main costs
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Adams’s Did The OECD Help Reduce Multinationals’ Income Shifting?
This week, Doron Narotzki (Akron; Google Scholar) reviews Jillian R. Adams (Toronto; Google Scholar), Did the OECD Help Reduce Multinationals' Income Shifting?. Adams analyzes the effect of the OECD’s BEPS framework action items on multinational corporations’ (MNCs) tax-motivated income shifting, going beyond prior research that has mostly focused on disclosure-based measures by evaluating the full
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Adams’s Did The OECD Help Reduce Multinationals’ Income Shifting?
This week, Doron Narotzki (Akron; Google Scholar) reviews Jillian R. Adams (Toronto; Google Scholar), Did the OECD Help Reduce Multinationals' Income Shifting?. Adams analyzes the effect of the OECD’s BEPS framework action items on multinational corporations’ (MNCs) tax-motivated income shifting, going beyond prior research that has mostly focused on disclosure-based measures by evaluating the full
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Mehrotra’s The Intellectual Origins Of The Modern International Tax Regime
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews a new work by Ajay K. Mehrotra (Northwestern; Google Scholar), The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations’ 1923 Report, 5 J. L. & Political Econ. 995 (2025). As someone deeply fascinated by history and its nuanced