Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Weekly SSRN Roundup
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Weekly SSRN Tax Article Review And Roundup: Layser Reviews Cowing’s Equity And Ownership In Affordable Housing
This week, Michelle Layser (San Diego; Google Scholar) reviews Adam Cowing (UC-Irvine), Equity and Ownership in Affordable Housing, 2024 U. Ill. L. Rev. 399. In the U.S., homeownership is often essential for wealth building. For middle-income households, “home equity is the largest single financial asset,” and it accounts for 50-70% of net wealth. In 2022,
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Weekly SSRN Tax Article Review And Roundup: Layser Reviews Cowing’s Equity And Ownership In Affordable Housing
This week, Michelle Layser (San Diego; Google Scholar) reviews Adam Cowing (UC-Irvine), Equity and Ownership in Affordable Housing, 2024 U. Ill. L. Rev. 399. In the U.S., homeownership is often essential for wealth building. For middle-income households, “home equity is the largest single financial asset,” and it accounts for 50-70% of net wealth. In 2022,
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews The Missing “T” in ESG By Chaim & Parchomovsky
This week, Tracey M. Roberts (Cumberland; Google Scholar) reviews a new work by Danielle A. Chaim (Bar-Ilan; Google Scholar) and Gideon Parchomovsky (Penn; Google Scholar), The Missing “T” in ESG, 77 Vanderbilt L. Rev. 789 (2024). In The Missing T in ESG, Danielle Chaim and Gideon Parchomovsky take a magnifying glass to ESG investing and
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews The Missing “T” in ESG By Chaim & Parchomovsky
This week, Tracey M. Roberts (Cumberland; Google Scholar) reviews a new work by Danielle A. Chaim (Bar-Ilan; Google Scholar) and Gideon Parchomovsky (Penn; Google Scholar), The Missing “T” in ESG, 77 Vanderbilt L. Rev. 789 (2024). In The Missing T in ESG, Danielle Chaim and Gideon Parchomovsky take a magnifying glass to ESG investing and
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Raskolnikov’s Law For The Rich
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent paper by Alex Raskolnikov (Columbia), Law for the Rich, 109 Minn. L. Rev. __ (2024). With respect to the heated debate on introducing higher, more effective taxes on the rich, like a wealth tax, Alex Raskolnikov (Columbia) asks a provocative question in his
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Raskolnikov’s Law For The Rich
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent paper by Alex Raskolnikov (Columbia), Law for the Rich, 109 Minn. L. Rev. __ (2024). With respect to the heated debate on introducing higher, more effective taxes on the rich, like a wealth tax, Alex Raskolnikov (Columbia) asks a provocative question in his
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Efficiency vs. Welfare In Benefit-Cost Analysis — The Case Of Government Funding By Liscow & Sunstein
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Zachary D. Liscow (Yale; Google Scholar) & Cass R. Sunstein (Harvard; Google Scholar), Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, 15 J. Benefit-Cost Analysis ___ (2024). Benefit-Cost Analysis (“BCA”) is a methodical approach to assessing the economic advantages and disadvantages of different options that
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Efficiency vs. Welfare In Benefit-Cost Analysis — The Case Of Government Funding By Liscow & Sunstein
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Zachary D. Liscow (Yale; Google Scholar) & Cass R. Sunstein (Harvard; Google Scholar), Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, 15 J. Benefit-Cost Analysis ___ (2024). Benefit-Cost Analysis (“BCA”) is a methodical approach to assessing the economic advantages and disadvantages of different options that
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews The Policy And Politics Of Alternative Minimum Taxes By Gamage & Glogower
This week, David Elkins (Netanya, Google Scholar) reviews David Gamage (Missouri-Columbia; Google Scholar) & Ari Glogower (Northwestern; Google Scholar), The Policy and Politics of Alternative Minimum Taxes, 78 Nat’l Tax J. _ (2024). The first Alternative Minimum Tax (AMT) was enacted in 1978 following reports that wealthy taxpayers were able to avoid paying any income tax
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews The Policy And Politics Of Alternative Minimum Taxes By Gamage & Glogower
This week, David Elkins (Netanya, Google Scholar) reviews David Gamage (Missouri-Columbia; Google Scholar) & Ari Glogower (Northwestern; Google Scholar), The Policy and Politics of Alternative Minimum Taxes, 78 Nat’l Tax J. _ (2024). The first Alternative Minimum Tax (AMT) was enacted in 1978 following reports that wealthy taxpayers were able to avoid paying any income tax
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Elkins’s Rules, Standards, And The Value Of Certainty In Tax Law
This week, Sloan Speck (Colorado; Google Scholar) reviews David Elkins (Netanya; Google Scholar), Rules, Standards, and the Value of Certainty in Tax Law. In Rules, Standards, and the Value of Certainty in Tax Law, David Elkins brings a fresh and engaging perspective to well-traveled debates about the choice between rules and standards in taxation. Elkins
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Elkins’s Rules, Standards, And The Value Of Certainty In Tax Law
This week, Sloan Speck (Colorado; Google Scholar) reviews David Elkins (Netanya; Google Scholar), Rules, Standards, and the Value of Certainty in Tax Law. In Rules, Standards, and the Value of Certainty in Tax Law, David Elkins brings a fresh and engaging perspective to well-traveled debates about the choice between rules and standards in taxation. Elkins
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Kern’s Progressive Taxation For The World
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Adam Kern (NYU), Progressive Taxation for the World, 74 Tax L. Rev. __ (2024): A growing set of voices in tax scholarship are seeking to reemphasize notions of justice. But one of the areas where many of these discussions have traditionally faltered
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Kern’s Progressive Taxation For The World
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Adam Kern (NYU), Progressive Taxation for the World, 74 Tax L. Rev. __ (2024): A growing set of voices in tax scholarship are seeking to reemphasize notions of justice. But one of the areas where many of these discussions have traditionally faltered
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Weekly SSRN Tax Article Review And Roundup: Layser Reviews Tahk’s The Tax Separation Of Powers
This week, Michelle Layser (San Diego; Google Scholar) reviews Susannah Camic Tahk (Wisconsin), The Tax Separation of Powers. The economic development tax incentives that I study rarely appear in Tax Court cases. Instead, they tend to be the subject of legislative activity. Congress amends laws like the low-income housing tax credit and new markets tax
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Weekly SSRN Tax Article Review And Roundup: Layser Reviews Tahk’s The Tax Separation Of Powers
This week, Michelle Layser (San Diego; Google Scholar) reviews Susannah Camic Tahk (Wisconsin), The Tax Separation of Powers. The economic development tax incentives that I study rarely appear in Tax Court cases. Instead, they tend to be the subject of legislative activity. Congress amends laws like the low-income housing tax credit and new markets tax
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews 2025 Climate Policy Reform Options
This week, Tracey M. Roberts (Cumberland; Google Scholar) reviews a new work by John E. Bistline (Stanford; Google Scholar), Kimberly A. Clausing (UCLA; Google Scholar), Neil Mehrotra (Google Scholar), James H. Stock (Harvard; Google Scholar), and Catherine Wolfram (MIT; Google Scholar), Climate Policy Reform Options in 2025. This week, a cohort of scholars has examined
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews 2025 Climate Policy Reform Options
This week, Tracey M. Roberts (Cumberland; Google Scholar) reviews a new work by John E. Bistline (Stanford; Google Scholar), Kimberly A. Clausing (UCLA; Google Scholar), Neil Mehrotra (Google Scholar), James H. Stock (Harvard; Google Scholar), and Catherine Wolfram (MIT; Google Scholar), Climate Policy Reform Options in 2025. This week, a cohort of scholars has examined
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Infrastructure Costs By Brooks & Liscow
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Leah Brooks (George Washington, Google Scholar) and Zachary Liscow (Yale, Google Scholar)'s recent paper, Infrastructure Costs, 15 Am. Econ. J. Applied 1 (2023). You may have wondered how your tax dollars are put to work while driving on the highway. Government spending on highways is
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Weekly SSRN Tax Article Review And Roundup: Kim Reviews Infrastructure Costs By Brooks & Liscow
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Leah Brooks (George Washington, Google Scholar) and Zachary Liscow (Yale, Google Scholar)'s recent paper, Infrastructure Costs, 15 Am. Econ. J. Applied 1 (2023). You may have wondered how your tax dollars are put to work while driving on the highway. Government spending on highways is
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Brauner’s Taxing People, Not Residents
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Yariv Brauner (Florida, Google Scholar), Taxing People, Not Residents: The COVID-19 pandemic has really shaken things up in the workplace, causing us to take a closer look at how we handle taxation based on where people live. I discovered that job mobility, both domestic and international, has similar
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Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Brauner’s Taxing People, Not Residents
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Yariv Brauner (Florida, Google Scholar), Taxing People, Not Residents: The COVID-19 pandemic has really shaken things up in the workplace, causing us to take a closer look at how we handle taxation based on where people live. I discovered that job mobility, both domestic and international, has similar
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Fleischer’s A New Look At Old Money
This week, David Elkins (Netanya, Google Scholar) reviews Miranda Perry Fleischer (San Diego; Google Scholar), A New Look at Old Money, 98 S. Cal. L. Rev. _ (2024). Perhaps no tax generates as much visceral reaction as does the estate tax. To its proponents it promotes equality of opportunity, offsets to some extent the income tax
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Fleischer’s A New Look At Old Money
This week, David Elkins (Netanya, Google Scholar) reviews Miranda Perry Fleischer (San Diego; Google Scholar), A New Look at Old Money, 98 S. Cal. L. Rev. _ (2024). Perhaps no tax generates as much visceral reaction as does the estate tax. To its proponents it promotes equality of opportunity, offsets to some extent the income tax
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Dagan’s Tax and Globalization: Toward a New Social Contract
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Tsilly Dagan (Oxford; Google Scholar), Tax and Globalization: Toward a New Social Contract: Political theory has often struggled in trying to determine what justice requires across the borders of nation-states. In her piece Tax and Globalization: Toward a New Social Contract, Tsilly