Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Avi-Yonah: “Regulatory Taxation And The Tariffs”
Reuven S. Avi-Yonah (Michigan, Google Scholar), Regulatory Taxation And The Tariffs, U. of Mich. L. & Econ. Research Paper (forthcoming 2026): In Learning Resources Inc. v. Trump , the Supreme Court will decide whether the president has the authority under the International Emergency Economic Powers Act (IEEPA) to impose tariffs. The statute authorizes the president
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JOTWELL: TAX: Crane reviews “Relics Reevaluated: How to think about Tariffs in a World Dominated by the Income Tax”
Charlotte Crane reviews Reuven Avi-Yonah (Michigan, Google Scholar), Doron Norotzki (Akron, Google Scholar), & Tamir Shana (College of Management, Google Scholar), From Relic to Relevance, The Resurgence of Tariffs, 77 U. Cal. L.J. __ (forthcoming 2026), available at SSRN (Mar. 10, 2025). There’s a lot of confusion about the justifications for and the consequences of
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Harpaz: “Global Tax Wars in the Digital Era”
Assaf Harpaz (Georgia), Global Tax Wars in the Digital Era, 75 Am. U. L. Rev. 77 (2025): The digital economy fundamentally disrupts international tax principles that rely on physical presence. When a business earns income abroad, the country of residence (where the taxpayer resides) and the country of source (where income is generated) both have
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Blue J is Hiring a Director of Tax Education
Blue J is hiring a Director of Tax Education: Blue J is the leading generative AI solution for tax professionals. As a B2B SaaS company, our customers are accountants and tax experts who rely on our market-leading software to deliver fast, accurate, and defensible answers to complex tax questions. With the launch of our flagship
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Endean Presents “Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power” Today At Columbia
Jon Endean (Brooklyn) presents Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power, 63 San Diego L. Rev. __ (forthcoming 2026), at Columbia today as part of the Davis Polk & Wardell Tax Policy Colloquium: While perhaps not obvious to the casual observer, tariffs are taxes, and, as such, they fall within