Paul L. Caron
Dean
Pepperdine Caruso
School of Law
tax credits
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SSRN Review & Roundup: Speck Reviews Mann and Roberts’s The Long and Winding Road
This week, Sloan Speck (Colorado, Google Scholar) reviews a new work by Roberta F. Mann (Oregon, SSRN) & Tracey M. Roberts (Samford, Google Scholar), The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits, 78 Nat’l Tax J. 223 (2025) (download here). The Inflation Reduction Act of 2022 introduced a generational
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SSRN Review & Roundup: Endean Reviews Zhang’s The Other Taxation
This week, Jon Endean (Brooklyn) reviews a new work by Alex Zhang (Emory), The Other Taxation: Tribes, Territories, and Fiscal Autonomy, 126 Colum. L. Rev. __ (forthcoming 2026). In his article about the taxation of Native American tribes and U.S. territories, Alex Zhang makes several important contributions to the literature. Native American tribes and U.S.