Thursday, October 31, 2013
Here are the tax and legal education papers presented at last week's 8th Annual Conference on Empirical Legal Studies at Penn:
- Marianne Bitler (UC-Irvine), Hilary Hoynes (UC-Davis) & Elira Kuka (UC-Davis), Do In-Work Tax Credits Serve as a Safety Net (Discussant: Laura Kawano (Penn))
- Thomas Brennan (Northwestern), Where the Money Really Went: A New Understanding of the AJCA Tax Holiday (Discussant: Jennifer Blouin (Penn))
- Elizabeth Chorvat (Chicago), “Looking Through” Corporate Expatriations for Buried Intangibles (Discussant: Michael Knoll (Penn))
- Siona Listokin (George Mason), Yair Listokin (Yale) & Samson Mesele (Yale), We the People Fix the Budget: Americans’ Preferences for Revenue Increases and Spending Cuts (Discussant: Robert Inman (Penn))
- Joshua Mitts (Yale), Did the JOBS Act Benefit Community Banks? A Regression Discontinuity Study (Discussant: Wulf Kaal (St. Thomas))
- Ghazala Azmat (Universitat Pompeu Fabra) & Rosa Ferrer (Universitat Pompeu Fabra), Gender Gaps in Performance: Evidence from Young Lawyers (Discussant: Amanda Agan (Princeton))
- Daniel Ho (Stanford) & Mark Kelman (Stanford), Does Class Size Reduce the Gender Gap? A Natural Experiment in Law (Discussant: Jonathan Klick (Penn))
- Michael Simkovic (Seton Hall) & Frank McIntyre (Rutgers), The Economic Value of a Law Degree (Discussant: Josh Fischman (Northwestern))
Following up on Tuesday's post, Cleveland State Law Profs File Unfair Labor Practice Charge: 'Satanic' $666 Merit Pay Raise Was Retaliation for Union Activities:
Cleveland Plain-Dealer, Cleveland State University's Law Professors Call Merit Raises of $666 "Satanic":
James C. Young (Northern Illinois University, College of Business), Inflation Adjustments Affecting Individual Taxpayers in 2014, 141 Tax Notes 413 (Oct. 28, 2013):
All Tax Analysts content is available through the LexisNexis® services.
Excess of Democracy: LSAT Takers Declining Sharply for the Fourth Straight Year, by Derek Muller (Pepperdine):
Josh Blackman's Blog, Which Undergraduate Majors Score the Highest on LSAT?:
The Faculty Lounge: Law School Applicant Pool Likely To Shrink Further, by Dan Filler (Drexel):
Update: Wall Street Journal Law Blog: Number of LSAT Test Takers Is Down 45% Since 2009:
WSJ: Applications Surge to Nation's First Online Master's at Georgia Tech; Cost Is $6,600 Online v. $44,000 Residential
Wall Street Journal, First-of-Its-Kind Online Master's Draws Wave of Applicants:
Update: Inside Higher Ed, Who Applied to Georgia Tech's New Master's Program?
- Complaint: Linchpins of Liberty v. United States
- Fox News: Investigation IDs IRS Leaker
- Legal Ethics Forum: Updates on the IRS Scandal
- National Review: Investigation IDs IRS Leaker
Wednesday, October 30, 2013
Daniel N. Shaviro (NYU) presents Fixing U.S. International Taxation (Oxford University Press, 2014) (purchase from amazon) at Columbia tomorrow as part of its Tax Policy Colloquium Series hosted by Alex Raskolnikov, David Schizer, and Wojciech Kopczuk:Update: Dan has more details here.
- Boston Globe: New England Law Dean's $867,000 Salary Draws Scrutiny Amidst Soaring Tuition, Bleak Job Prospects for Grads
- New England Law Faculty Face 8-Course Teaching Loads, Mandatory Office Presence (M-F, 9-5) Unless 35% Accept Buyouts
Boston Business Journal, New England Law Offers Faculty Buyouts, Dean Takes a Pay Cut:
(Hat Tip: Above the Law.)
- CNBC, JPMorgan's $5 Billion FHFA Deal Tax-Deductible
- Politico, Tax Breaks Could Ease Pain of JPMorgan Deal
- US PIRG, JPMorgan’s Tax-Deductible Settlement Is Just the Tip of the Iceberg
Tipping the Scales, Our Debut Ranking Of Law Schools — Stanford Comes Out On Top:
- Stanford (#2 in U.S. News)
- Yale (#1)
- Harvard (#2)
- Pennsylvania (#7)
- Columbia (#4)
- Duke (#11)
- Northwestern (#12)
- UC-Berkeley (#9)
- Virginia (#7)
- Michigan (#9)
- Chicago (#4)
- NYU (#6)
- George Washington (#21)
- Cornell (#13)
- Georgetown (#14)
- Alabama (#21)
- Texas (#15)
- Minnesota (#19)
- USC (#18)
- Vanderbilt (#15)
- UCLA (##17)
- Washington U. (#19)
- U. Washington (#28)
- Georgia State (#54)
- George Mason (#41)
(Hat Tip: Francine Lipman.)
Update: Brian Leiter (Chicago), Another Random Website Cooks Up Another Off-Kilter Ranking...
Soren T. Anderson (Michigan State), Ryan Kellogg (Michigan), Ashley Langer (Arizona) & James M. Sallee (Chicago), The Intergenerational Transmission of Automobile Brand Preferences: Empirical Evidence and Implications for Firm Strategy:
- Freakonomics, If Your Parents Drove a Ford, Do You?
- ABA Journal: IRS Workers Get Taxpayer-Funded Private Counsel in Nonprofit Scandal
- The Fiscal Times: How IRS Incompetence Can Bring Down Obamacare
- News Max: WaPo's Milbank: 'Implausible' Obama Could Be So Clueless
- Town Hall: The Coming IRS/ObamaCare Debacle
- USA Today: Taxpayers Pay to Hire Workers' Lawyers in IRS Scandal
Tuesday, October 29, 2013
Leigh Osofsky (Miami), Presumptive Collection: An Innovative Proposal for a Notoriously Difficult Problem (Jotwell), reviewing Kathleen DeLaney Thomas (North Carolina), Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance, 67 Tax L. Rev. __ (2013):
(Hat Tip: Mike Talbert.)
Cleveland State Law Profs File Unfair Labor Practice Charge: 'Satanic' $666 Merit Pay Raise Was Retaliation for Union Activities
The AAUP Chapter at Cleveland-Marshall College of Law has filed an unfair labor practice charge with the State of Ohio alleging that the law school retaliated against certain faculty in the award of merit raises in 2013 and 2014 because of their union activities. Faculty were placed in four merit raise bands -- $5,000, $3,000, $666, and $0 -- based on scholarship and scholarly influence (40%), teaching as measured by student evaluations (40%), and service (20%). The complaint alleges that eight AAUP organizers received raises of $0 or $666, despite "exemplary scholarship and teaching scores." The complaint charges that the $666 raise in effect calls "AAUP's organizers and AAUP Satan." In a memo distributed to the central administration and copied to the entire faculty, one of the eight AAUP organizers alleges that:
[The $666 figure] is a universally understood symbol of the Antichrist or Devil -- one of our culture's most violent religious images. Implicitly, but unmistakably and obviously intentionally, [the Dean] used his powers to set faculty salaries as an occasion to brand his perceived opponents as the Antichrist.
In its response to the unfair labor practice charge , the university argues:
[T]he Charging Party cannot point to a single directive, or even a reference, from the Dean to a "666" or satanic merit pay amount for certain allegedly union-active faculty members. The $666 merit award was the result of mathematical division, not anti-union animus.
- ABA Journal, Was ‘Satanic’ Pay Raise for Law Profs Intended as Retaliation for Union Activities?
- Above the Law, Law School Accused of Issuing ‘Satanic’ Pay Raise
- Althouse, Cleveland State Law Profs File Unfair Labor Practice Charge Alleging That 'Satanic' $666 Merit Pay Raise Was Retaliation for Union Activities
- Chronicle of Higher Education, Union Raises Heck About Law Professors’ ‘Satanic’ $666 Pay Increase
- Today's General Counsel, Union Prof Sues Over 'Satanic' $666 Merit Pay
- Volokh Conspiracy (Orin Kerr), Law Dean’s $666 Faculty Pay Raise “In Effect” Called Professors Satan, Complaint Alleges
- Wall Street Journal Law Blog, Could It Be Satan? Yes, Says Union in Dispute With Law School
Philip T. Hackney (LSU), No 'Fagin' School of Pickpockets Allowed -- A Response to Professor Leff on Tax Planning for Marijuana Dealers, 99 Iowa L. Rev. Bull. ___ (2014):
New York Law Journal, Special Report: Law Schools:
- Jill Backer (Brooklyn), A Rise in Alternative Careers Is Changing Legal Education
- Luke Bierman (Northwestern), A Two-Year Curriculum: Bold Innovation, or Just Plain Shorter?
- Joy Martini (Martini Consulting, New York), Get Smart, Stand Out and Position Yourself For Law Firm Success
- Madhav Srinivasan (Columbia) & Silvia Hodges Silverstein (Columbia), Teaching Business Fundamentals of the Legal Marketplace
- Hal M. Stewart, Selecting a Law Firm Summer Associate Program
Monday, October 28, 2013
De Geest Presents The Legal System Is Better Than Tax at Reducing Income Inequality Today at Loyola-L.A.
Gerrit De Geest (Washington University) presents Removing Rents: Why the Legal System is Superior to the Income Tax at Reducing Income Inequality at Loyola-L.A. today as part of its Tax Policy Colloquium Series:
Theodore Seto (Loyola-L.A.) is the commentator.
Sagit Leviner (Ono Academic College, Israel) presents Contemplating on the Meaning & Attainment of the Three Goals of Taxation in Honoring Arie Lapidot (Hebrew University Press, 2014) (with Tali Nirat (Israel Civil Rights Association)) at McGill today as part of its Fourth Annual Tax Policy Colloquium hosted by Allison Christians:
I am delighted to announce that Brian Leiter's Law School Reports and Brian Leiter's Law School Rankings have rejoined the Law Professors Blogs Network. Brian was part of the network in 2005-09, and we had a chance to reconnect over dinner when he came to Pepperdine ten days ago to deliver a lecture sponsored by the Glazer Institute for Jewish Studies on his book Why Tolerate Religion? (Princeton University Press, 2012).
With the support of our sponsor Wolters Kluwer Law & Business/Aspen Publishers, the Network is aggressively expanding by (1) recruiting law professors to launch new blogs in other areas of the law school curriculum not currently covered by the Network; and (2) affiliating with existing blogs edited by law professors. We offer bloggers the premier blogging platform and the opportunity to share in the surging revenues generated by re-design of the Network. For more information, see here.
My wife and I were delighted to host a dinner last night for six judges from Uganda who are visiting Pepperdine this week, along with my faculty colleagues Bob Cochran, Jim Gash, and Chris Goodman. It was great to introduce the judges to American baseball and Red Sox Nation -- they had never heard of Bucky Dent or Bill Buckner (not to mention Cowboy Up, the Bloody Sock, or Big Papi).
TaxProf Blog obsession with coverage of the Red Sox:
- A Red Sox Moment (Oct. 19, 2004)
- Red Sox Win! (Oct. 27, 2004)
- Red Sox Lose, Brand Endures (Oct. 6, 2005)
- World Series Wrap Up: Taxing Nomar (Oct. 28, 2004)
- The Tax Consequences of Buying and Selling Red Sox Uniform Numbers (June 2, 2005)
- Tax Consequences of a Red Sox World Series Victory (Oct. 25, 2007)
- Red Sox Win! (Oct. 29, 2007)
- Store Tries to Make Red Sox World Series Victory Less Taxing (Oct. 30, 2007)
- IRS: Furniture Giveaway to Red Sox Fans Tied to World Series Victory Treated as Purchase Price Reduction, Not Income (Jan. 28, 2008)
- Tax Profs Debate Proper Tax Treatment of Furniture Giveaway to Red Sox Fans: Income or Purchase Price Reduction? (Jan. 30, 2008)
- Can Winning Bidder of $175k David Ortiz Jersey Claim $174k Charitable Deduction? (Apr. 25, 2008)
- More on Whether Winning Bidder of $175k David Ortiz Jersey Can Claim $174k Charitable Deduction (Apr. 26, 2008)
- The Manny Ramirez Tax (Mar. 26, 2009)
- 1978, 1986, 2003, 2011 ... Red Sox Nation Grieves (Sept. 29, 2011)
(Hat Tip: Joseph Burke, Bob Kamman.)
- Polsky & Crawford: Must Contingent Fee Lawyers Capitalize Litigation Costs?
- Dexter Presents Tax Transparency Today at HEC Paris
- Medical School Applicants, Enrollment Hit All-Time Highs
- The IRS Scandal, Day 170
- WSJ: States You Shouldn't Be Caught Dead In
- Top 5 Tax Paper Downloads
- The IRS Scandal, Day 171
- Rush Limbaugh’s Guide to Dodging ObamaCare Tax Penalty
Sunday, October 27, 2013
Wall Street Journal Tax Report: States You Shouldn't Be Caught Dead In: Investors Need to Contend With Growing State Estate and Inheritance Taxes, by Laura Saunders:
- The Atlantic, Rush Limbaugh Thinks He Discovered an Obamacare Loophole
Saturday, October 26, 2013
Gregg D. Polsky (North Carolina) & R. Kader Crawford (Robinson Bradshaw & Hinson, Charlotte, NC), Must Contingent Fee Lawyers Capitalize Litigation Costs?, 141 Tax Notes 295 (Oct. 21, 2013):
All Tax Analysts content is available through the LexisNexis® services.
Association of American Medical Colleges, Medical School Applicants, Enrollment Reach All-time Highs:
(Hat Tip: Inside Higher Ed.)
- Connecticut Law Tribune editorial: Disarray In IRS Exempt Organizations Division
- Rush Limbaugh: IRS Tea Party Harassment and 2014
- Nonprofit Quarterly: My Application for Tax Exemption Was Submitted to the IRS. Why Is It Taking So Long?
Prior TaxProf Blog coverage:
Friday, October 25, 2013
New England Law Faculty Face 8-Course Teaching Loads, Mandatory Office Presence (M-F, 9-5) Unless 35% Accept Buyouts
Following up on my previous post, Boston Globe: New England Law Dean's $867,000 Salary Draws Scrutiny Amidst Soaring Tuition, Bleak Job Prospects for Grads: a source close to New England Law | Boston reports:
- Above the Law, Obscenely Compensated Dean Proposes Cutting Faculty Positions To Make Budget
- The Ginger (Law) Librarian, New England School Of Law Rumored To Cut 14 Faculty
- Law and More, New England Law School: Will Faculty Endure Sweatshop Conditions?
- Leiter's Law School Reports, New England Law School Trying to Get Rid of a Third of its Faculty?
- Bloomberg Law, When Worlds Collide: Litigation Insights for M&A Attorneys and Tax Advisers
- Bloomberg View, Why the Wealthiest Are in the Taxman's Crosshairs?, by A. Gary Shilling
- Forbes, Dog Earns MBA---But Can He Deduct It On His Taxes?
- Forbes, Relief From IRS Action For Deployed Military Personnel
- Forbes, Warren Buffett's Actual Tax Rate Much Closer To 31%, While His Office Workers Pay 21%
- Jurist op-ed, Windsor: Just the Beginning of the Supreme Court's Involvement in Same-Sex Marriage, by Theodore Seto (Loyola-L.A.)
- New York Law Journal, Beware: Botched Like-Kind Exchanges Can Prove Costly
- Procedurally Taxing, Before and After – Tax Court and the Government Shutdown, by Keith Fogg (Villanova)
- Salon: Jeb Bush Ed Reform Group Accused of Abusing Nonprofit Status to Help Corporations
- Tax Analysts Blog, Eliminating the Sales Tax Is a Very Good Idea, by David Brunori
- Tax Analysts Blog, Loving You Is Easy (Is It?), by Christopher Bergin
- Tax Analysts Blog, Tax Policy in a Knowledge-Based Economy, by Martin A. Sullivan
- Tax News, Another LILO Transaction Bites The Dust, by Monte A. Jackel
- Volokh Conspiracy, Judge Rejects DoJ Motion to Dismiss Second Suit Against IRS Tax Credit Rule, by Jonathan Adler (Case Western)
- Wall Street Journal, Rep. Camp Links IRS Filing-Season Delay to Health Law
- Washington Times, Taxing Decisions Ahead for Same-Sex Couples About Income Taxes