TaxProf Blog

Gender Diversity in the Law Stories Series

Following up on Wednesday's post, Foundation Press Publishes 30th Law Stories Book, in which I expressed my pride in serving as series editor and helping to recruit 50 incredibly talented faculty to edit books in the series:  Tax Prof Bridget J. Crawford (Pace) highlights another point of pride in this Feminist Law Professors post:

Law Stories is a 30-strong (and growing) volume series published by Foundation Press  and edited by Paul Caron, the Charles Harstock Professor and Associate Dean of Faculty at the University of Cincinnati College of Law.  Each “Stories” volume has its own editors (Paul is the series editor). 

Many of us are familiar with the Law Stories series.  For my courses, some of my favorite supplemental teaching material comes from the Tax Stories volume.  There are 50 volume editors in the total series (some volumes have more than one editor).  What a nice surpise to learn that of all volume editors, 62% (31 out of 50) are male; 38% (19 out of 50) are female.  

According to the 2007-2008 AALS Directory of Law Teachers, 62.7% of all faculty members are male and 36.9% are female. 

Gender proportionality among the Law Stories series editors!  That’s a bit of pleasant news after a series of rather depressing observations about women’s representation among authors and speakers in other legal academic arenas.

Madoff Presents Immortality and the Law: The Rising Power of the American Dead Today at BC

Ray D. Madoff (Boston College) presents her forthcoming book, Immortality and the Law: The Rising Power of the American Dead (Yale University Press, 2010), at Boston College today as part of its Legal History Roundtable.  Here is the publisher's description:

This book takes a riveting look at how the law responds to that distinctly American dream of immortality. While American law provides virtually no protections for the interests we hold most dear—our bodies and our reputations—when it comes to property interests, the American dead have greater control than anywhere else in the world. Moreover, these rights are growing daily. From grave robbery to Elvis impersonators, Madoff shows how the law of the dead has a direct impact on how we live. Madoff examines how the rising power of the American dead enables the deceased to exert control over their wealth forever through grandiose schemes like "dynasty trusts" and perpetual private charitable foundations and to control their creative works and identities well into the unforeseeable future. Madoff explores how the law of the dead can, in essence, extend the reach of life by granting virtual immortality to individuals. All of this comes, Madoff contends, at real costs imposed on the living.

Foundation Press Publishes 30th Law Stories Book

Foundation Press's Law Stories Series has passed an impressive milestone: there are now thirty books in the series:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2d ed. 2009), edited by Michael C. Dorf (Cornell)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Corporate Law Stories (2009), edited by J. Mark Ramseyer (Harvard)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Death Penalty Stories (2009), edited by John H. Blum (Cornell) & Jordan M. Steiker (Texas)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Federal Courts Stories, edited by Vicki C. Jackson (Georgetown) & Judith Resnik (Yale)
• Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (UC-Irvine)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Property Stories (2d ed. 2009), edited by Gerald Korngold (New York Law School) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), edited by Rachel F. Moran (UC-Irvine) & Devon Carbado (UCLA)
• Tax Stories (2d ed. 2009), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

Tax Stories served as the genesis of the series, and I have been honored to work with Foundation Press as series editor in recruiting editors for new books.  I wrote about the pedagogical theory behind the series in Back to the Future: Teaching Law Through Stories, 71 U. Cin. L. Rev. 405 (2002), and I am enormously gratified at the reception the series has received.  I am most proud of the 50 editors and 405 chapter authors who have joined this scholarly project -- the list reads a like virtual who's who of the leading figures in these fields.  I also am delighted at the many positive reviews of books in the series, including:

• Reuven Avi-Yonah (Michigan), Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law, 101 Mich. L. Rev. 2227 (2003)
• Leslie Bender (Syracuse), Teaching Torts Stories, 55 J. Legal Educ. 108 (2005)
• Kim Brooks (McGill), Tax Stories, 28 Queen's L.J. 705 (2003)
• Fernand N. Dutile (Notre Dame), Bringing Cases to Life: Education Law Stories, 35 J.C. & U.L. 131 (2008)
• Tim Edgar, Tax Stories, 51 Canadian Tax J. 1066 (2003)
• Erin Jones (UC-Berkeley), Labor Law Stories, 27 Berkeley J. Emp. & Lab. L. 246 (2006)
• Nancy L. Marder (Chicago-Kent), Teaching Civil Procedure Stories, 55 J. Legal Educ. 138 (2005)
• Ajay K. Mehrotra (Indiana-Bloomington), Teaching Tax Stories, 55 J. Legal Educ. 116 (2005)
• Thomas Ross (Pittsburgh), Teaching Constitutional Law Stories, 55 J. Legal Educ. 126 (2005)
• Jay A. Soled (Rutgers), Tax Stories Adds Anecdotal Interest to Tax Cases, 100 Tax Notes 727 (2003)
• Laura S. Underkuffler (Duke), Teaching Property Stories, 55 J. Legal Educ. 152 (2005)

Foundation Press Publishes Federal Courts Stories

Foundation Press has published Federal Courts Stories, by Vicki C. Jackson (Georgetown) & Judith Resnik (Yale): 

Touching on history, economics, politics, and law, these stories steal behind the texts of the legal opinions into the larger-than-life personalities and struggles of their antagonists and protagonists. This title is an invaluable supplement to any federal courts casebook.

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2d ed. 2009), edited by Michael C. Dorf (Cornell)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Corporate Law Stories (2009), edited by J. Mark Ramseyer (Harvard)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Death Penalty Stories (2009), edited by John H. Blum (Cornell) & Jordan M. Steiker (Texas)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Property Stories (2d ed. 2009), edited by Gerald Korngold (New York Law School) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), edited by by Rachel F. Moran (UC-Irvine) & Devon Carbado (UCLA)
• Tax Stories (2d ed. 2009), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

Studies in the History of Tax Law

John Tiley (Queen's College, Cambridge) has published Volume 3 of Studies in the History of Tax Law (Hart Publishing, 2009):

This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole the papers, by leading tax scholars from all over the world, once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship.

Race & Class in Elite Colleges

Inside Higher Ed, The Power of Race, by Scott Jaschik:

Is the glass half empty or half full?

Thomas J. Espendshade, a professor of sociology at Princeton University, used that question to answer a question about his new book, No Longer Separate, Not Yet Equal: Race and Class in Elite College Admission and Campus Life (Princeton University Press), co-written with Alexandria Walton Radford, a research associate at MPR Associates. In fact, he could probably use the glass image to answer questions about numerous parts of the book.

While Espenshade and Radford -- in the book and in interviews -- avoid broad conclusions over whether affirmative action is working or should continue, their findings almost certainly will be used both by supporters and critics of affirmative action to advance their arguments. ...

Unlike much writing about affirmative action, this book is based not on philosophy, but actual data -- both on academic credentials and student experiences -- from 9,000 students who attended one of 10 highly selective colleges and universities. (They are not named, but include public and private institutions, research universities and liberal arts colleges.)

Advantages by Race and Class on the SAT and ACT at Selective Colleges, Fall 1997

Group	Public (ACT 36 scale)	Private (SAT 1600 scale)
Race
--White	--	--
--Black	+3.8	+310
--Hispanic	+0.3	+130
--Asian	-3.4	-140
Class
--Lower	-0.1	+130
--Working	+0.0	+70
--Middle	--	--
--Upper-Middle	+0.3	+50
--Upper	+0.4	-30

Class Rank by Race and Economic Class

Group	Quintile 1	Quintile 2	Quintile 3	Quintile 4	Quintile 5
Race
--White	25.5%	20.8%	20.6%	17.3%	15.8%
--Black	4.8%	8.2%	13.6%	23.0%	50.5%
--Hispanic	9.3%	13.1%	17.1%	27.7%	32.8%
--Asian	20.2%	20.7%	21.9%	20.4%	16.9%
Economic class
--Lower & working	13.0%	10.9%	19.9%	20.1%	36.1%
--Middle	20.3%	18.6%	19.2%	20.7%	21.1%
--Upper & upper middle	25.7%	21.6%	20.8%	16.9%	15.0%

Foundation Press Publishes Tax Stories, 2d ed.

Foundation Press has published the second edition of our Tax Stories book: 

This book explores the historical contexts of seminal federal income tax cases and the role they continue to play in our current tax law. Each of the chapters sets forth the social, factual, and legal background of the case.

• Introduction: Tax Archaeology, by Paul L. Caron (Cincinnati)
• Ch. 1:  The Story of Glenshaw Glass: Toward a Modern Concept of Gross Income, by Joseph Dodge (Florida State)
• Ch. 2:  The Story of Muprhy: A New Front in the War on the Income Tax, by Paul L. Caron (Cincinnati)
• Ch. 3:  The Story of Eisner v. Macomber: The Continuing Role of “Realization” in Tax Law and Policy, by Marjorie E. Kornhauser (Arizona State)
• Ch. 4:  The Story of Kirby Lumber: The Many Faces of Discharge of Indebtedness Income, by Deborah H. Schenk (NYU)
• Ch. 5:  The Story of Davis: Transfers of Property Pursuant to Divorce, by Karen B. Brown (George Washington)
• Ch. 6:  The Story of Welch v. Helvering: The Use (and Misuse) of the 'Ordinary and Necessary' Test for the Deductibility of Business Expenses, by Joel S. Newman (Wake Forest)
• Ch. 7:  The Story of INDOPCO: What Went Wrong in the Capitalization v. Deduction Debate?, by Joseph Bankman (Stanford)
• Ch. 8:  The Story of Crane: How a Widow’s Misfortune Led to Tax Shelters, by George K. Yin (Virginia)
• Ch. 9:  The Story of Schlude: The Origins of the Tax/Financial Accounting GA(A)P, by Russell K. Osgood (Grinnell College)
• Ch. 10:  The Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine, by Patricia A. Cain (Santa Clara)
• Ch. 11:  The Story of Knetsch: Judicial Doctrines Combating Tax Avoidance, by Daniel N. Shaviro (NYU)

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2d ed. 2009), edited by Michael C. Dorf (Cornell)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Corporate Law Stories (2009), edited by J. Mark Ramseyer (Harvard)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Death Penalty Stories (2009), edited by John H. Blum (Cornell) & Jordan M. Steiker (Texas)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Property Stories (2d ed. 2009), edited by Gerald Korngold (New York Law School) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), by Rachel F. Moran (UC-Irvine) & Devon Carbado (UCLA)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

Caron: Tax Archaeology

I have posted my Tax Stories Introduction, Tax Archaeology, on SSRN. Here is the abstract:

This paper provides an overview and introduction of the second edition of the Tax Stories book, which unpacks ten seminal U.S. Supreme Court federal income tax cases, as well as a recent decision of the U.S. Court of Appelas for the District of Columbia Circuit. Each of the chapters sets forth the social, factual, and legal background of the case, discusses the various court proceedings and judicial opinions, and explores the immediate impact and continuing importance of the case. The University of Cincinnati College of Law's companion web site contains the complete record of the case, including the court opinions, briefs of the parties and amicus curiae, and oral arguments (audiotapes and transcripts, where available).

The paper discusses the concept behind the book, the criteria for selecting the eleven leading cases, and the doctrinal and institutional lessons drawn from the cases. Along the way, the paper explores the pedagogical impetus behind such an archaeological approach. The paper is critical of the performance of the courts and of the government in these cases. But in the end, the fault may lie not in the judges and lawyers for supplying the wrong answers but rather in the Administrations and Congresses that created a tax system that inevitably asks the wrong questions. Until fundamental reform of our income tax becomes more than a chimera, Tax Stories will remain without a happy ending.

Martin, Mehrotra & Prasad: The Thunder of History and the New Fiscal Sociology

Isaac Martin (University of California-San Diego, Department of Sociology), Ajay Mehrotra (Indiana University-Bloomington, School of Law) & Monica Prasad (Northwestern University, Department of Sociology) have posted The Thunder of History: The Origins and Development of the New Fiscal Sociology, from their book, The New Fiscal Sociology: Taxation in Comparative and Historical Perspective (Cambridge University Press, 2009), on SSRN.  Here is the abstract:

Scholars have long recognized the importance of taxation to the study of modern society. In recent decades, a new and innovative wave of multidisciplinary scholarship on the sources and consequences of taxation has begun to emerge. In this introductory chapter, we chronicle the historical roots, recent developments, and future promise of this emerging field, which we call the new fiscal sociology. More specifically, in our introduction we crystallize the developments in this recent scholarship. We argue that new comparative and historical perspectives provide several innovative insights about taxation. First, that economic development does not inevitably lead to a particular form of taxation, but rather that institutional context, political conflicts, and contingent events lead to a diversity of tax states in the modern world. Second, that taxpayer consent is best explained not as coercion, predation, or illusion, but as a collective bargain in which taxpayers give up resources in exchange for collective goods that amplify the society’s productive capacities. And, third, because taxation is central not only to the state’s capacity in war, but in fact to all of social life, the different forms of the tax state explain many of the political and social differences between countries. The essays in this collection, written by leading scholars from a variety of disciplines, showcase the new fiscal sociology. The contributors explore the many ways in which the relations of taxation are pervasive, dynamic, and central to modernity. The specific chapters address the social and historical sources of tax policy, the problem of taxpayer consent, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macro-historical phenomena – wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more. (Contributors include: Charles Tilly, Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, Joseph J. Thorndike, Andrea Louise Campbell, Fred Block, Christopher Howard, Evan S. Lieberman, Eisaku Ide, Sven Steinmo, Naomi Feldman, Joel Slemrod, Robin L. Einhorn, Edgar Kiser, Audrey Sacks, Beverly Moran, Edward McCaffery, W. Elliot Brownlee, and John L. Campbell.)

Caron: The Story of Murphy -- A New Front in the War on the Income Tax

I have posted my Tax Stories chapter, The Story of Murphy: A New Front in the War on the Income Tax, on SSRN.  Here is the abstract:

This chapter from the second edition of Tax Stories (Foundation Press) unpacks the D.C. Circuit’s stunning decision in Murphy v. United States, 460 F.3d 79 (D.C. Cir. 2006), which unsettled more than a half-century of tax jurisprudence in holding, based on an originalist view of the Sixteenth Amendment, that a personal injury award for emotional and reputational injuries could not be constitutionally treated as income. The chapter explores the background of the case, examines the parties’ conduct of the litigation, and critically analyzes the flaws and negative implications of the panel’s opinion. Although the D.C. Circuit panel ultimately granted rehearing and reversed its earlier decision in Murphy v. IRS, 493 F.3d 170 (D.C. Cir. 2007), the panel could not unring the bell and undo the lasting damage to the tax system caused by its original opinion.

In his chapter on The Story of INDOPCO, Joseph Bankman argues that the income tax often asks too much of judges (and taxpayers, tax accountants, tax lawyers, and the IRS), demanding Solomonic judgments that mere mortals are incapable of consistently getting right. As a result, what initially may appear as an isolated failure instead may be a systemic flaw in the income tax itself. In Murphy, however, the income tax asked very little of the D.C. Circuit: the case merely required understanding of the constitutional source of Congress’s taxing power; the relationship between constitutional and statutory definitions of income; the meaning of tax basis and the difference between financial capital and human capital; and the courts’ duty to the tax system. Instead, the D.C. Circuit turned what should have been a run of the mill tax dispute over the application of § 104(a)(2) into a threat to the very survival of the income tax. The D.C. Circuit, prodded by the tax blogosphere, ultimately backed away from the brink, but the panel’s willingness to arm the anti-tax brigades should give pause to those committed to defend the income tax. Although questions about the taxation of damage recoveries will not bring down the income tax, the willingness of so many to shake its foundations may ultimately prove its undoing.

The New Fiscal Sociology: Taxation in Comparative and Historical Perspective

Cambridge University Press has published The New Fiscal Sociology:  Taxation in Comparative and Historical Perspective, edited by Isaac William Martin (University of California-San Diego, Department of Sociology), Ajay K. Mehrotra (Indiana University-Bloomington, School of Law) & Monica Prasad (Northwestern University, Department of Sociology):

The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena – wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.

Table of Contents:

• Ch. 1:  The Thunder of History, by Isaac William Martin, Ajay K. Mehrotra & Monica Prasad
• Ch. 2:  "The Unfair Advantage of the Few," by Joseph J. Thorndike
• Ch. 3:  What Americans Think of Taxes, by Andrea Louise Campbell
• Ch. 4:  Read Their Lips, by Fred Block
• Ch. 5:  Making Taxes the Life of the Party, by Christopher Howard
• Ch. 6:  The Politics of Demanding Sacrifice, by Evan S. Lieberman
• Ch. 7:  The End of the Strong State, by Eisaku Ide & Sven Steinmo
• Ch. 8:  War and Taxation, by Naomi Feldman & Joel Slemrod
• Ch. 9:  Liberty, Democracy, and Capacity, by Robin L. Einhorn
• Ch. 10:  Extraction and Democracy, by Charles Tilly
• Ch. 11:  Improving Tax Administration in Contemporary African States, by Edgar Kiser & Audrey Sacks
• Ch. 12:  Adam Smith and the Search for an Ideal Tax System, by Beverly Moran
• Ch. 13:  Where's the Sex in Fiscal Sociology?, by Edward McCaffery
• Ch. 14:  The Shoup Mission to Japan, by W. Elliot Brownlee
• Epilogue: A Renaissance for Fiscal Sociology, by John L. Campbell

Toward Tax Reform: Recommendations for President Obama's Task Force

Tax Analysts today published Toward Tax Reform: Recommendations for President Obama's Task Force:

This book of advice for the President’s tax reform panel includes essays by 32 prominent tax experts — lawyers, economists, and academics from across the political spectrum.

• Foreword: The Volcker Task Force on Tax Reform, by Robert Goulder Closing the International Tax Gap Via Cooperation, Not Competition, by Reuven S. Avi-Yonah
• Tax Policy Should Encourage U.S. Investment and Growth, by William C. Barrett
• Repeal the Debt-Financed Rule as Applied to Exempt Investors in Funds, by Kimberly S. Blanchard
• 10 Recommendations for Business Tax Reform, by Herman B. Bouma
• Promote Dividend Repatriation, by Joseph M. Calianno & Fred F. Murray
• Creation of National Appellate Tax Court Will Improve Tax Law, by Jasper L. Cummings, Jr.
• Obama’s Treasure Hunt, by Chris Edwards
• Consider International Trends and Norms in Reforming the System, by Rocco V. Femia
• Remove the Return, by William G. Gale
• Be Careful in Designing International Tax Reform, by Alan W. Granwell
• Protectionist Pitfalls in U.S. Tax Reform, by James R. Hines Jr.
• Adopt Formulary Apportionment and Combined Reporting, by Joe Huddleston
• The Terrible State of the Tax Base, by Calvin H. Johnson
• Where Can We Stand to Gain Perspective?, by Edward D. Kleinbard
• Should the Internal Revenue Code Include a GAAR?, by Jerome B. Libin
• Simplifying the Tax System Will Help Our Economy, by Martin Lobel
• Strive for a Sound and Respected Tax System, by Annette Nellen
• Political Will Can Shore Up Tax Administration, Enact Reform, by H. David Rosenbloom
• Count Capital Gains in AMT, Unify Higher Education Credits, by Deborah H. Schenk
• Moving to a Territorial System and Reforming the Corporate Tax, by Daniel N. Shaviro
• Close the ‘Growth Gap,’ Not the Tax Gap, by Amity Shlaes
• Individual Nonfilers and the International Tax Gap, by Paula N. Singer
• Real Tax Reform Is Always Hard: Some Advice for the Task Force, by C. Eugene Steuerle
• What Does a 21st-Century Tax System Look Like?, by Clinton Stretch
• Focus on the Tax ‘Avoidance’ Gap, by Eric Toder
• 25 Ways to Make the Tax Code Simpler, Fairer, and More Efficient, by Alan D. Viard
• It’s Time to Adopt Formulary Apportionment, by Joann M. Weiner
• 10 International Tax Questions for the Volcker Tax Reform Panel, by Philip R. West
• Allow Expensing of All Investment Outlays and Dividend Payments, by Arthur W. Wright
• Corporate Tax Reform, Finally, After 100 Years, by George K. Yin
• Use a Multilateral Approach in International Tax Enforcement, by Bruce Zagaris
• Reform the Taxation of Business Income, by Eric M. Zolt

You can download a free copy of the book here, and request a hard copy of the book here.

Book Review: Institutional Foundations of Public Finance: Economic and Legal Perspectives

Alan D. Viard (American Enterprise Institute) has published Book Review: Institutional Foundations of Public Finance: Economic and Legal Perspectives (Harvard University Press, 2009) (Alan J. Auerbach & Daniel N. Shaviro, eds.), 62 Nat'l Tax J. 367 (2009).  Here is the abstract:

This book contains the proceedings of a May 5, 2006 conference held at the NYU Law School in honor of the late David F. Bradford. The book has seven chapters: Alan J. Auerbach writes on the choice between income and consumption taxation, David A. Weisbach on implementation of the two tax systems, Louis Kaplow on the transition to consumption taxation, Wallace E. Oates on fiscal federalism, Roger Gordon and Martin Dietz on dividend taxation, and Jerry Green and Laurence J. Kotlikoff on the “language” of fiscal policy. Each chapter is followed by comments by two discussants.

The Little White Book of Baseball Law

John H. Minan (San Diego) & Kevin Cole (San Diego) have published The Little White Book of Baseball Law (ABA 2009). From the publisher's description:

From free agency and scalping tickets, to the infamous Bartman Ball, this book has it all. The game of baseball has often resulted in brawls, both on the field and in the courtroom, and from the 1890's on, much of what baseball is today has been shaped by the law. In eighteen chapters, this eye-opening book discusses cases that involved rules of the game, new stadium construction, ownership of baseball memorabilia, injured spectators, television contracts, and much more.

This book will appeal to lawyers and sports fans alike, and is written in a short-story format with additional references to movies, songs, history, and other asides that will add to the reader enjoyment. Discover an entirely new facet to America's favorite pastime with this one-of-a-kind book!

Foundation Press Publishes Constitutional Law Stories, 2d ed.

Foundation Press has published Constitutional Law Stories (2d ed. 2009), by Michael C. Dorf (Cornell):

This publication provides a student with an understanding of 15 leading U.S. constitutional law cases, focusing on how the litigation was shaped by lawyers, judges and socioeconomic factors, and why the cases have attained landmark status. It is suitable for adoption as a supplement in an introductory constitutional law course, or as a text for an advanced seminar.

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Corporate Law Stories (2009), edited by J. Mark Ramseyer (Harvard)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Death Penalty Stories (2009), edited by John H. Blum (Cornell) & Jordan M. Steiker (Texas)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Property Stories (2d ed. 2009), edited by Gerald Korngold (New York Law School) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), by Rachel F. Moran (UC-Irvine) & Devon Carbado (UCLA)
• Tax Stories (2003), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

War, Revenue, and State Building

Sheldon D. Pollack (University of Delaware, Lerner College of Business) has published War, Revenue, and State Building:  Financing the Development of the American State (Cornell University Press, 2009):

In a relatively short time, the American state developed from a weak, highly decentralized confederation composed of thirteen former English colonies into the foremost global superpower. This remarkable institutional transformation would not have been possible without the revenue raised by a particularly efficient system of public finance, first crafted during the Civil War and then resurrected and perfected in the early twentieth century. That revenue financed America's participation in two global wars as well as the building of a modern system of social welfare programs. Sheldon D. Pollack shows how war, revenue, and institutional development are inextricably linked, no less in the United States than in Europe and in the developing states of the Third World. He delineates the mechanisms of political development and reveals to us the ways in which the United States, too, once was and still may be a “developing nation.”

Without revenue, states cannot maintain political institutions, undergo development, or exert sovereignty over their territory. Rulers and their functionaries wield the coercive powers of the state to extract that revenue from the population under their control. From this perspective, the state is seen as a highly efficient machine for extracting societal revenue that is used by the state to sustain itself. War, Revenue, and State Building traces the sources of public revenue available to the American state at specific junctures of its history (in particular, during times of war), the revenue strategies pursued by its political leaders in response to these factors, and the consequential impact of those strategies on the development of the American state.

The Organized Tax Lawyer

Kelly Lynn Anders (Washburn) has published The Organized Lawyer (Carolina Academic Press, 2009):

The Organized Lawyer is designed to address the needs of all types of lawyers - corporate, nonprofit, government, private, academic, and solo practitioners. Whether you're in a cubicle, corner office, or working out of your home, this book will help you develop and maintain a more organized space.

What sets this book apart from other organizational guides is its approach. Many books offer valuable tips and tools, but they fail to address how different people have different ways of looking at their things. I believe we all have a particular organization style that impacts how we view our things, live with them, and keep them organized — or disorganized. What works for some does not work for others.

Critical Tax Theory: An Introduction

Anthony C. Infanti (Pittsburgh) & Bridget J. Crawford (Pace) have published Critical Tax Theory: An Introduction (Cambridge University Press, 2009):

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.

1. Foundations of Critical Tax Theory, by Grace Blumberg
2. Historical Perspectives on Taxation, by Carolyn C. Jones & Marjorie E. Kornhauser
3. The Goals of Tax Policy, by Dorothy A. Brown, Lisa C. Philipps, Nancy C. Staudt, Anthony C. Infanti & Anne L. Alstott
4. Critical Tax Theory Meets Practice, by Marjorie E. Kornhauser, Daniel M. Schneider, Anthony C. Infanti & Gwen Thayer Handelman
5. Race and Taxation, by Alice G. Abreu, Beverly I. Moran, William Whitford, Dorothy A. Brown, Mylinh Uy & David A. Brennen
6. Gender and Taxation, by Karen B. Brown, Nancy C. Staudt, Wendy C. Gerzog & Marjorie E. Kornhauser
7. Sexual Orientation and Taxation, by Patricia A. Cain, Anthony C. Infanti & Nancy J. Knauer
8. The Family and Taxation, by Marjorie E. Kornhauser, Lily Kahng, Edward J. McCaffery, Bridget J. Crawford, Dorothy A. Brown & Mary Louise Fellows
9. Class and Taxation, by Michael A. Livingston, Francine J. Lipman, Dennis J. Ventry, Jr. & Wilton B. Hyman
10. Disability and Taxation, by Theodore P. Seto, Sande L. Buhai, Francine J. Lipman & David G. Duff
11. Global Critical Perspectives on Taxation, by Taunya Lovell Banks, Francine J. Lipman, Anthony C. Infanti, Karen B. Brown & Miranda Stewart
12. Critical Perspectives on Critical Tax Theory, by William J. Turnier, Pamela Johnston Conover, David Lowery, Lawrence A. Zelenak, Joseph M. Dodge & Amy L. Wax.

Santa Clara to Host Women and the Law Stories Conference

Santa Clara is hosting a Women and the Law Stories Conference on The Power of Women’s Stories II: Examining Women’s Role in Law and the Legal System on April 16, 2010 in connection with the forthcoming publication of Women and the Law Stories, part of the Law Stories Series (for which I serve as Series Editor):

Women continue to feel the impact of changing legal developments in areas as disparate as violence against women, sexual harassment, discrimination at work, mothering and reproduction, families, women and the legal profession, education, and health.

Join this summit of top scholars from across the nation to explore these issues, the power of women's stories, and what these stories teach us about law and social change.

  The first Women and the Law Stories Conference was held in April 2007.

Multitasking Does Not Work

Rapt: Attention and the Focused Life, by Winifred Gallagher:

In Rapt, acclaimed behavioral science writer Winifred Gallagher makes the radical argument that the quality of your life largely depends on what you choose to pay attention to and how you choose to do it. ...  Gallagher looks beyond sound bites on our proliferating BlackBerries and the increased incidence of ADD in children to the discoveries of neuroscience and psychology and the wisdom of home truths, profoundly altering and expanding the contemporary conversation on attention and its power. Science's major contribution to the study of attention has been the discovery that its basic mechanism is an either/or process of selection. That we focus may be a biological necessity -- research now proves we can process only a little information at a time, or about 173 billion bits over an average life -- but the good news is that we have much more control over our focus than we think, which gives us a remarkable yet underappreciated capacity to influence our experience. As suggested by the expression "pay attention," this cognitive currency is a finite resource that we must learn to spend wisely. ...  No matter what your quotient of wealth, looks, brains, or fame, increasing your satisfaction means focusing more on what really interests you and less on what doesn't.

See New York Times book review.  (Hat Tip:  Legal Writing Prof Blog.)

Adler & Hewitt: The FairTax Fantasy

Hank Adler (Chapman University, George Argyros School of Business & Economics) & Hugh Hewitt (Chapman University, School of Law) have published The FairTax Fantasy:  An Honest Look at a Very, Very Bad Idea (Townhall Press, 2009).  Here is the publisher's description:

Launched by talk radio host Neal Boortz and Georgia Congressman John Linder and embraced by Presidential candidate and former Arkansas Governor Mike Huckabee, the FairTax movement, though relatively small, has grown into a significant and very media-savvy force pushing for radical changes in the way the federal government will collect taxes.

The details of that plan, and why its advocacy is a disaster for the GOP and why its implementation would be a disaster for the United States are discussed in this book. Put simply, the imposition of a massive new sales tax -- at least 30% but probably much higher -- on every product consumed in the United States and accompanied by the simultaneous repeal of the federal income tax code is a risky and deeply dangerous attempt to sell simplicity to a tax weary public. Hank Adler and Hugh Hewitt both favor real tax reform, but don't advocate either economic or political suicide. The FairTax is both.

Law School Book Tour: Broken Trust

Tax Prof Randall W. Roth (University of Hawai‘i) has spent the past three weeks discussing tax and other issues from the Bishop Estate saga in faculty forums and regularly scheduled classes at various law schools, including Boston College, Boston University, Denver, Duke, Harvard, McGeorge, North Carolina, San Diego, Santa Clara, UC-Berkeley, UC-Davis, UC-Hastings, and Wake Forest.  This was Prof. Roth's second such "tour" -- last year, he made presentations at some of these same law schools, as well as Alabama, Baltimore, George Mason, Georgia, Georgia State, Maryland, Michigan State, New England, and NYU. The University of Hawai‘i has supported these efforts with travel grants and a flexible teaching schedule.

Prof. Roth and Samuel P. King published the bestselling book, Broken Trust: Greed, Mismanagement, and Political Manipulation at America’s Largest Charitable Trust (University of Hawai‘i Press, 2006), which was named 2007 Book of the Year by the Hawai‘i Book Publishers Association.  They donate all of their royalties to local charities. Thanks to a special arrangement with the publisher, Prof. Roth is able to give copies of the book to interested professors and students at the schools that he visits.  (Hat Tip: Grayson McCouch.)

Foundation Press Publishes Federal Wealth Transfer Taxation

Paul McDaniel (Florida), Jim Repetti (Boston College), and I are delighted to announce that the new 6th edition of our casebook, Federal Wealth Transfer Taxation, is now available from Foundation Press (and will soon be available at fine bookstores everywhere).  Here is the publisher's description:

The Sixth Edition continues the comprehensive, yet flexible, presentation of prior editions. It explores both the technical and policy issues associated with wealth transfer taxation. It is adaptable for use in a single course covering basic wealth transfer taxation or a sequence of courses dealing with wealth transfer taxation at either the J.D. level or LL.M. level, while presenting selected in-depth coverage of advanced issues. Within each section, the book moves from the straightforward to the more complex rules associated with the topic so that each professor can decide the level of complexity he or she wishes to reach in the course. The Sixth Edition thoroughly integrates all relevant amendments to the Code enacted through January 1, 2009. This casebook is unrivaled in scope and depth of analysis and in its flexibility for use in different courses using any teaching technique.

The new Study Problems book and Teacher's Manual (with answers to all of the problems) will be available over the summer, well in time for Fall 2009 classes.  (Faculty can request a complimentary copy here.)  The book makes an excellent Graduation, Mother's Day, and Father's Day present!

Careers in Tax Law: Perspectives on the Tax Profession

The ABA Tax Section has published Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You, by John Gamino, Robb A. Longman & Matthew R. Sontag:

Designed for those considering or beginning a career in tax law, this informative guide presents a series of offerings -- autobiographies in miniature -- by a broad cross section of working tax professionals. Each contribution stands as a unique story of paths taken, choices made, and lessons learned. Each adds to a composite portrait of the profession and its possibilities for the next generation of tax lawyers. In essays divided thematically into the following chapters, over 75 tax professionals share their unique perspectives, knowledge, and experiences. Nowhere else will you find such an honest and entertaining portrayal of the tax profession and what it holds for you.

See the Forward and Table of Contents.  Contributions from Tax Profs include:

• Edward D. Kleinbard (USC), Private Clients, Public Good, p. 124
• George K. Yin (Virginia), Lawyer, Teacher, Public Servant, p. 127
• Leandra Lederman (Indiana-Bloomington), It’s Not Just Teaching, p. 133
• Alice G. Abreu (Temple), The Best Job in the World, p. 136
• Mona L. Hymel (Arizona), The Impossible Dream?, p. 140
• Francine J. Lipman (Chapman), The Gift That Keeps on Giving, p. 143

Foundation Press Publishes Corporate Law Stories

Foundation Press has published Corporate Law Stories, by J. Mark Ramseyer (Harvard):

Taking eleven pivotal cases that have shaped the evolution of corporate law, internationally renowned scholars explore the people behind the disputes, and the forces that led the judges to decide the cases the way they did. From Meinhard v. Salmon to Paramount v. QVC, they unravel the logic (and, often, apparent illogic) of the opinions. Simultaneously amusing and clarifying, the resulting chapters make sense of cases that have puzzled students and scholars for decades.

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2004), edited by Michael C. Dorf (Cornell)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Death Penalty Stories (2009), edited by John H. Blum (Cornell) & Jordan M. Steiker (Texas)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Property Stories (2d ed. 2009), edited by Gerald Korngold (New York Law School) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), by Rachel F. Moran (UC-Berkeley) & Devon Carbado (UCLA)
• Tax Stories (2003), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

Foundation Press Publishes Property Stories, 2d ed.

Foundation Press has published Property Stories (2d ed. 2009), edited by Gerald Korngold (New York Law School) & Andrew P. Morriss (Illinois):

This title provides a law student with an enriched understanding of fifteen leading property cases. It focuses on how lawyers, judges, and policy factors shaped the litigation, and why the cases have attained noteworthy status. The volume is suitable for adoption as a supplement in a first-year property course, or as a text for an advanced seminar.

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2004), edited by Michael C. Dorf (Cornell)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Death Penalty Stories (2009), edited by John H. Blum (Cornell) & Jordan M. Steiker (Texas)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Race Law Stories (2008), by Rachel F. Moran (UC-Berkeley) & Devon Carbado (UCLA)
• Tax Stories (2003), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

Foundation Press Publishes Death Penalty Stories

Foundation Press has published Death Penalty Stories (2008), edited by John H. Blume (Cornell) & Jordan M. Steiker (Texas):

This title offers rich and detailed accounts of the most important capital cases in American law. In addition to comprehensive coverage of the "canonical cases" such as Furman v. Georgia, Gregg v. Georgia, Penry v. Lynaugh, Payne v. Tennessee, and McCleskey v. Kemp, the volume also presents in-depth accounts of cases involving core capital issues, including:

• Representation
• Protections for the innocent
• Proportionality limits
• Execution methods
• The problem of "volunteers"
• The guarantee of heightened reliability

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2004), edited by Michael C. Dorf (Cornell)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Property Stories (2004), edited by Gerald Korngold (Case Western) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), by Rachel F. Moran (UC-Berkeley) & Devon Carbado (UCLA)
• Tax Stories (2003), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

Tax Policy Center Hosts Panel Discussion Today on Shaviro's Decoding the U.S. Corporate Tax

The Tax Policy Center hosts a panel discussion today on the new book by Daniel N. Shaviro (NYU), Decoding the U.S. Corporate Tax (Urban Institute Press, 2009):

Significant reform of the U.S. tax system must include changes in the complex and inefficient way we tax corporations. What direction should reform take? Many have embraced the idea of integrating the corporate and individual tax. But in his forthcoming Urban Institute Press book, Decoding the U.S. Corporate Tax, Daniel Shaviro argues that there are more promising directions for 21st century corporate tax reform. He considers significantly lowering the corporate rate, embracing international tax simplification, and requiring partial conformity between tax accounting and financial income. Panelists will debate these provocative ideas in a lively discussion of Shaviro’s prescriptions for corporate tax reform.

• Rosanne Altshuler (Senior Fellow, Urban Institute; Co-director, Tax Policy Center)
• Daniel Halperin (Stanley S. Surrey Professor of Law, Harvard Law School)
• Gregory Ip (U.S. economics editor, The Economist) (moderator)
• John Samuels (Vice President and Senior Counsel for Tax Policy, General Electric)
• Daniel Shaviro (Wayne Perry Professor of Taxation, NYU School of Law

The panel discussion takes place today from 9:00 a.m. - 10:30 a.m. at the Katharine Graham Conference Center, Urban Institute, 2100 M Street, NW, Washington, D.C.  A live audio webcast is available here.

Shanske: The Original Property Tax Revolutionaries

Darien Shanske (UC-Hastings) has posted What the Original Property Tax Revolutionaries Wanted (and it is Not What You Think), reviewing Isaac William Martin, The Permanent Tax Revolt: How the Property Tax Transformed American Politics (Stanford University Press, 2008):

The reverberations of the tax revolt that began in California in 1978 remain very much with us. Taxes were cut dramatically first in California, then throughout the country at the state level, and then at the federal level. The tax revolt has generated a huge literature in the legal academy (and elsewhere), much of it aimed at explaining why it happened when and how that it did.

Isaac Martin, a sociologist, offers a new explanation for the tax revolt in The Permanent Tax Revolt. This review essay summarizes this book and then proceeds to demonstrate how Martin's analysis undermines the dominant approach to local government law and finance - the Tiebout model.

What is most perplexing about the tax revolt is why it began with the local property tax. This tax would seem to have been directly under the control of the voters. If the property tax rate was perceived as too high, then voters just needed to elect local officials who would lower taxes. The prevalent explanation (that of William Fischel) for the great tax revolt that began in California is that an event happened at the state level that systematically caused voters to turn against the property tax. This supposed catalyst was the mandate handed down by the California Supreme Court that the state must equalize school funding across school districts. This meant, pragmatically, that one's local property taxes could no longer go directly to support one's local schools. Faced with this prospect, voters rejected the property tax. Note that in this model local voters are analyzed as consumers who treated their taxes as a price for a service; they revolted when it appeared they would be asked to pay the price without the service. Note as well that this explanation for the tax revolt suggests that virtually any attempt to achieve more equitable public school finance at the local level is doomed to be self-defeating because Americans expect a market-type relationship between local taxes and services.

Martin argues that this explanation for the tax revolt is false. Martin explains that the tax revolt is better understood as a response to a change in the manner in which the property tax was collected. Residential property owners had grown accustomed to having their property assessed at a value below its market value. This informal tax privilege was not only valuable in absolute terms, but psychologically because the privilege essentially meant that property taxes on one's home would rise little, if at all, over the many years that one might own the home. From the perspective of political and tax theory, such an informal privilege invited corruption and inefficient use of resources. Nevertheless, the informal privilege did provide a valuable form of social insurance and was perceived as such, especially by those voters on fixed incomes. According to Martin, the tax revolt was not sparked by jaded consumers, but by angry homeowners who had deep ties to their communities and did not want to be displaced by market forces. On Martin's view the tax revolt should caution policymakers from doing away with vital forms of social insurance that protect local homeowners from market forces. This is essentially the reverse of the prevailing wisdom described above, which insists that voters will not tolerate a deviation from the rule of market forces at the local level.

Posthumous The Pale King to Focus on IRS Agents

The New Yorker (March 9, 2009): The Unfinished; David Foster Wallace’s Struggle to Surpass “Infinite Jest,” by D. T. Max:

The writer David Foster Wallace [author of Infinite Jest] committed suicide on September 12th of last year. ... 

The Pale King ... continues Wallace’s preoccupation with mindfulness. It is about being in the moment and paying attention to the things that matter, and centers on a group of several dozen IRS agents working in the Midwest. Their job is tedious, but dullness, The Pale King suggests, ultimately sets them free. A typed note that Wallace left in his papers laid out the novel’s idea: “Bliss—a-second-by-second joy and gratitude at the gift of being alive, conscious—lies on the other side of crushing, crushing boredom. Pay close attention to the most tedious thing you can find (Tax Returns, Televised Golf) and, in waves, a boredom like you’ve never known will wash over you and just about kill you. Ride these out, and it’s like stepping from black and white into color. Like water after days in the desert. Instant bliss in every atom.” On another draft sheet, Wallace typed a possible epigraph for the book from “Borges and I,” a prose poem by Frank Bidart: “We fill pre-existing forms and when we fill them we change them and are changed.”

The problem was how to dramatize the idea. As Michael Pietsch points out, in choosing the IRS as a subject Wallace had “posed himself the task that is almost the opposite of how fiction works,” which is “leaving out the things that are not of much interest.” Wallace’s solution was to overwhelm his seemingly inert subject with the full movement of his thought. His characters might be low-level bureaucrats, but the robust sincerity of his writing—his willingness to die for the reader—would keep you from condescending to them. ...

See also Washington Post:  New Yorker Publishes Part of Unfinished Wallace Novel, by Ben Thompson. (Hat Tip: Sam Young.)

Foundation Press Publishes Human Rights Advocacy Stories

Foundation Press has published Human Rights Advocacy Stories (2008), edited by Deena R. Hurwitz (Virginia) & Margaret L. Satterthwaite (NYU), with Doug Ford (Virginia):

This book tells the story of fifteen human rights cases from around the world—including cases adjudicated by a court or commission as well as controversies decided outside the courthouse. The cases illustrate key themes, including: the development of human rights norms and the work of human rights organizations; the function of individual and collective identities in human rights struggles; the role of international criminal norms in protecting human rights; globalization, foreign policy, and the economy; and human rights in a world at war. By making real the stories of collective action behind human rights advocacy, legal norms, and enforcement mechanisms, Human Rights Advocacy Stories illustrates the dynamic interactions between advocacy and legal doctrine.

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2004), edited by Michael C. Dorf (Cornell)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke)
• Property Stories (2004), edited by Gerald Korngold (Case Western) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), by Rachel F. Moran (UC-Berkeley) & Devon Carbado (UCLA)
• Tax Stories (2003), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

AEI Hosts Book Forum Today on Tax Policy Lessons from the 2000s

The American Enterprise Institue hosts a Book Forum today on Tax Policy Lessons from the 2000s (AEI Press, Feb. 2009):

The American tax system stands at a crossroads. In addition to longstanding arguments over the tax code and budget deficits, there are new concerns raised by Washington's expensive stimulus plan, by proposals to address global warming, and by the scheduled expiration of the 2001 and 2003 tax cuts at the end of 2010. In Tax Policy Lessons from the 2000s (AEI Press, Feb. 2009), fourteen well-known economists [Alan J. Auerbach, Steven J. Davis, Dhammika Dharmapala, John W. Diamond, Nada Eissa, Daniel Feenberg, Seth H. Giertz, Kevin A. Hassett, Laurence J. Kotlikoff, Gilbert E. Metcalf, Douglas A. Shackelford, Matthew D. Shapiro, Alan D. Viard, and Roberton C. Williams III] explore the role taxes should play in setting environmental policy, the effect of tax rate increases on decisions to work and on the determination of taxable income, the economic impact of tax cuts that add to the deficit, and the effect of the tax system on businesses' financial and investment decisions.

At this event, AEI's Alan D. Viard, editor and coauthor of Tax Policy Lessons from the 2000s, will provide an overview of the book and its implications for current policy issues. Independent perspectives will be offered by Rosanne Altshuler, codirector of the Urban-Brookings Tax Policy Center, and Daniel Shaviro, the Wayne Perry Professor of Taxation at the New York University School of Law. AEI's Alex Brill will moderate.

Infanti & Crawford: Critical Tax Theory

Anthony C. Infanti (Pittsburgh) & Bridget J. Crawford (Pace) have posted Critical Tax Theory: An Introduction on SSRN.  Here is the abstract:

Our forthcoming book Critical Tax Theory: An Introduction (Cambridge University Press 2009) highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impact tax laws have on historically disempowered groups. This volume will provide an accessible introduction to this new and growing body of scholarship. It will be a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally.

Foundation Press Publishes Presidential Power Stories

Foundation Press has published Presidential Power Stories (2008), edited by Christopher H. Schroeder (Duke) & Curtis A. Bradley (Duke):

This book tells the story of a dozen notable presidential power disputes in our nation's history. Ranging from the Neutrality Controversy of 1793 to the Supreme Court's decision in Hamdan v. Rumsfeld in 2006, the chapters present a diversity of presidential powers issues. Each chapter examines a dispute's historical and legal background, as well as broader conceptual issues about the role of the President in our constitutional democracy.

Other titles in the Law Stories Series (for which I serve as Series Editor) are:

• Administrative Law Stories (2006), edited by Peter L. Strauss (Columbia)
• Antitrust Stories (2007), edited by Eleanor M. Fox (NYU) & Daniel A. Crane (Cardozo)
• Bankruptcy Law Stories (2007), edited by Robert Rasmussen (Dean, USC)
• Business Tax Stories (2005), edited by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) 
• Civil Procedure Stories (2d ed. 2008), edited by Kevin M. Clermont (Cornell)
• Civil Rights Stories (2008), edited by Myriam Gilles (Cardozo) & Risa Goluboff (Virginia)
• Constitutional Law Stories (2004), edited by Michael C. Dorf (Columbia)
• Contracts Stories (2006), edited by Douglas G. Baird (Chicago)
• Criminal Procedure Stories (2006), edited by Carol S. Steiker (Harvard)
• Education Law Stories (2008), edited by Michael A. Olivas (Houston) & Ronna Greff Schneider (Cincinnati)
• Employment Discrimination Stories (2006), edited by Joel William Friedman (Tulane)
• Employment Law Stories (2007), edited by Samuel Estreicher (NYU) & Gillian Lester (UC-Berkeley)
• Environmental Law Stories (2005), edited by Richard J. Lazarus (Georgetown) & Oliver A. Houck (Tulane)
• Evidence Stories (2006), edited by Richard O. Lempert (Michigan)
• Family Law Stories (2008), edited by Carol Sanger (Columbia)
• Immigration Stories (2005), edited by David A. Martin (Virginia) & Peter H. Schuck (Yale)
• Intellectual Property Stories (2005), edited by Jane C. Ginsburg (Columbia) & Rochelle Cooper Dreyfuss (NYU)
• International Law Stories (2007), edited by John Noyes (California Western), Mark Janis (Connecticut) & Laura Dickinson (Connecticut)
• Labor Law Stories (2005), edited by Laura J. Cooper (Minnesota) & Catherine L. Fisk (Duke)
• Legal Ethics Stories (2005), edited by Deborah L. Rhode (Stanford) & David Luban (Georgetown)
• Property Stories (2004), edited by Gerald Korngold (Case Western) & Andrew P. Morriss (Illinois)
• Race Law Stories (2008), by Rachel F. Moran (UC-Berkeley) & Devon Carbado (UCLA)
• Tax Stories (2003), edited by Paul L. Caron (Cincinnati)
• Torts Stories (2003), edited by Robert L. Rabin (Stanford) & Stephen D. Sugarman (UC-Berkeley)
• Trial Stories (2008), edited by Michael E. Tigar (American) & Angela J. Davis (American)

Shaviro: Decoding the U.S. Corporate Tax

Daniel N. Shaviro (NYU) has published Decoding the U.S. Corporate Tax (Urban Institute 2009).  Here is the publisher's description:

“The corporate tax could soon be headed in new directions,” Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America’s corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.

See the table of contents, introduction, reviews, and Dan's comments.

Using Taxes to Reform Health Insurance

Using Taxes to Reform Health Insurance: Pitfalls and Promises (Henry J. Aaron & Leonard E. Burman, eds.) (Brookings Institution Press, 2008):

Few people realize that one of the nation’s largest health programs runs through the tax system. Reformers of all stripes propose to modify current tax rules as part of larger programs to increase coverage and control costs. Is the current system working? Will tax-based reforms achieve their goals? Several of the nation’s foremost experts on taxation and health policy address these questions in Using Taxes to Reform Health Insurance, a joint product of the Urban-Brookings Tax Policy Center and the American Tax Policy Institute.

Led by respected economists Henry Aaron of the Brookings Institution and Leonard Burman of the Urban Institute, contributors examine the role taxes currently play, the likely effects of recently introduced health savings accounts, the challenges of administering major subsidies for health insurance through the tax system, and options for using the tax system to expand health insurance coverage. No taxpayer or consumer of health care services can afford to ignore these issues.

Tax Lawyer Sinks His Teeth Into Dracula

Wall Street Journal:  What a Tax Lawyer Dug Up on 'Dracula,' by John J. Miller:

[The challenge for a lot of classic books is that [t]he stories are so familiar that their twists and turns fail to shock or awe. Yet the publisher W.W. Norton & Co. seems to have found a commercially viable way out of this fix, with a series of annotated volumes that perform the marketing miracle of making the old seem new again. The latest, The New Annotated Dracula, is out just in time for Halloween. ...

Leslie S. Klinger, the editor of "The New Annotated Dracula," nevertheless manages to enliven the experience of reading about the world's most famous undead white male. ...

By day, Mr. Klinger is a Los Angeles tax attorney with clients in the entertainment industry. By night, he turns his attention to genre literature.

Tax Law: Global Perspectives

Tax Law: Global Perspectives (Amicus Books, 2008):

1. Tax Consequences of the Migration of Companies: A Practitioner's Perspective, by Gero Burwitz
2. Tax Opinions in TIC Offerings and Reverse TIC Exchanges, by Bradley T. Borden & Todd D. Keator
3. The Commerce Clause Meets Environmental Protection: The Compensatory Tax Doctrine as a Defense of Potential Regional Carbon Dioxide Regulation, by Harriott D. Bolster
4. Developing an International Tax Policy Strategy for NAFTA Countries, by Arthur J. Cockfield
5. Tribal Values of Taxation Within the Tribalist Economic Theory, by Angelique A. Eaglewoman
6. Wheir's the Beef?: Buffalo Law and Taxation, by Erik M. Jensen
7. Bet on It: The Taxation of Online Gaming, by Benjamin Alarie & Alex Igelman
8. Responsive Regulation in an Uncertain Legal Domain - A Critical Appraisal of the Tax Commissioner's Model of Cooperative Compliance, by Mark Burton
9. Development and Tax Policy: Case Study of China, by Jinyan Li
10. Hard Law and Soft Law in International Taxation, by Allison Christians
11. Tax Competition, Tax Arbitrage, and the International Tax Regime, by Reuven S. Avi-Yonah

Jensen Reviews Tax-Free Like-Kind Exchanges

Erik M. Jensen (Case Western) has published Book Review, 120 Tax Notes 479 (Aug. 4, 2008) (reviewing Bradley T. Borden (Washburn), Tax-Free Like-Kind Exchanges (Civic Research Institute, 2008)).  Here is the abstract:

Bradley T. Borden's Tax-Free Like-Kind Exchanges, a treatise on transactions governed by section 1031 of the Internal Revenue Code, is as comprehensive and useful as one could hope for. As a guide for legal practitioners, the treatise is unlikely to be surpassed, and it also contains interesting essays that go far beyond the nuts-and-bolts of like-kind exchanges. Among other things, the book has some fascinating historical background on section 1031. All Tax-Free Like-Kind Exchanges lacks is a few good jokes, and the review helps point Professor Borden in the right direction to remedy that defect.

LexisNexis Publishes Tax Crimes

On behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announced the publication of Tax Crimes, by Steve Johnson (UNLV), Scott Schumacher (Washington), Larry Campagna (Adjunct Professor, Houston) & John Townsend (Adjunct Professor, Houston).

The Graduate Tax Series is the first series of course materials designed for use in tax LL.M. programs. Like all books in the Series, Tax Crimes was designed from the ground-up with the needs of graduate tax faculty and students in mind:

• More focus on Internal Revenue Code and regulations, less on case law
• Analysis of complex, practice-oriented problems of increasing sophistication
• Teacher’s manual with solutions to problems and other guidance
• On-line access to the comprehensive and current Code and regulations, designed to complement the book

Five other books in the Series also are available for adoption:

• Civil Tax Procedure (2d ed. 2007), by David Richardson (Florida), Jerome Borison (Denver), and Steve Johnson (UNLV).
• Employee Benefits Law: Qualification Rules and ERISA Requirements (2006), by Kathryn Kennedy (John Marshall) & Paul Shultz (Director, Employee Plans Rulings & Agreement, IRS)
• Federal Tax Accounting (2006), by Michael Lang (Chapman), Elliot Manning (Miami) & Steven Willis (Florida)
• Partnership Taxation (2d ed. 2008), by Richard Lipton (Baker & McKenzie, Chicago), Paul Carman (Chapman & Cutler, Chicago), Charles Fassler (Greenebaum, Doll & McDonald, Louisville) & Walter Schwidetzky (Baltimore)
• United States International Taxation (2008), by Allison Christians (Wisconsin), Samuel Donaldson (Washington) &  Philip Postlewaite (Northwestern)

Other forthcoming books in the Series are:

• Bankruptcy Taxation, by Frances Hill (Miami) & William Lyons (Nebraska)
• Estate and Gift Taxation, by Robert Danforth (Washington & Lee) & Brant Hellwig (South Carolina)
• Federal Corporate Income Taxation, by Charlotte Crane (Northwestern) & Linda Beale (Wayne State)
• Federal Taxation of Property Transactions, by Elliott Manning (Miami) & David Cameron (Northwestern)
• Tax Practice Ethics, by Linda Galler (Hofstra) & Michael Lang (Chapman)

Other information:

• For more details about the Graduate Tax Series, see here.
• Click on these links to purchase a copy of Civil Tax Procedure, Employee Benefits Law, Federal Tax Accounting, Partnership Taxation, Tax Crimes, and United States International Taxation.  Faculty can request a complimentary review copy by emailing here (in the body of your email, note the title of the book you are requesting and your contact information).
• Email me if you would like more information about the Series or if you would like to submit a book proposal.

Mehrotra & Shreve: Governors, Fiscal Federalism, and the Political Economy of Twentieth-Century Tax Policy

Ajay K. Mehrotra (Indiana) & David Shreve have published "To Lay and Collect":  Governors, Fiscal Federalism, and the Political Economy of Twentieth-Century Tax Policy, in A Legacy of Innovation: Governors and Public Policy 48 (Ethan G. Sribnick, ed.) (University of Pennsylvania Press, 2008).  Here is the abstract:

Throughout the twentieth century, state governments and the individuals who have led them have played a vital role in the development of American tax policy. As the political leaders of our country's "laboratories" of democracy, state executives have helped forge fiscal policies that have not only spread from state to state but have also been emulated by national lawmakers. At the same time, governors have been constrained in their ability to shape tax reform by broad structural forces and the American federal system of governance. This chapter contends that two broad trends help explain the tax policy choices made by state executives over the course of the twentieth century. First, governors, along with other state policy makers, often had to balance concerns for equity and expediency in choosing tax vehicles. Second, the tax policy decisions of states and governors were limited and shaped by the institutional constraints of fiscal federalism. These dynamics in and of themselves, however, do not explain the history of American governors and taxation. To understand the system of taxation that states developed over time, it is also necessary to consider these themes in the context of the broad historical forces and critical events that shaped the American past. The new demands placed on state government by urbanization and industrialization, the crisis of the Great Depression, the growth of an expansive federal government, the mobilization of World War II, the prosperity of the 1950s and 1960s, and the economic downturn of the 1970s all affected the calculus of equity and expediency, the dynamics of fiscal federalism, and the tax structures that ultimately emerged.

Jensen Reviews Making America Work

Erik M. Jensen (Case Western) has published Book Review, 5 Pitt. Tax Rev. 165 (2008) (reviewing Jonathan Barry Forman (Oklahoma), Making America Work (Urban Institute Press, 2006)).  Here is the abstract:

Except for a few snotty remarks of the sort a reviewer has to make to keep his union card, this review praises Jonathan Barry Forman's monumental Making America Work (2006). Forman is concerned about (1) perverse incentives that keep Americans from working to full capacity or, in some cases, from working at all; and (2) increasing economic inequality in the United States, where the distribution of work's rewards doesn't seem to correspond to any reasonable, non-market-based conception of justice. Forman advances six integrated proposals, all breathtaking in their scope, to revamp the tax system, the welfare system, Social Security, pensions, health care, and labor markets. Although the set of proposals is not perfect (what is?), Forman's work is so thoughtful and wide-ranging that he has elevated the national discussion.

The Tax Advisors' Guide to the Canada - U.S. Tax Treaty

David Kerzner, Vitaly Timokhov & David Chodikoff have published The Tax Advisors' Guide to the Canada - U.S. Tax Treaty (Thomson-Carswell, 2008):

This book is a unique cross border tax service that comprises “three books” in one. The service combines three subjects of international tax law: Canadian International Taxation (Inbound); U.S. International Taxation (Inbound); and Treaty Taxation. The volume, prepared by cross border tax experts, identifies and explains the detailed Canadian and U.S. domestic tax rules applicable to each Treaty Article. This multi-source research tool provides a cross border technical road map to enable the tax advisor to quickly identify and understand the critical domestic and Treaty issues that may require attention in planning and advising clients.

This one-stop reference book, through its supplemented format, provides up-to date and practical advice to tax practitioners for cross border business transactions, investments, services (including employee relocation), individual taxation, estate planning, and compliance. The volume incorporates the language of the Fifth Protocol, September 21, 2007, and the latest commentary.

Leyden: Low Income Taxpayer Clinic Casebook

Diana Leyden (UConn) has published Advocating For Low Income Taxpayers: A Clinical Studies Casebook (Vandeplas Publishing 2008). Here is the publisher's description:

This book is designed for a clinical program or pro bono program that assists low income taxpayers with federal income tax controversies. It draws from four main areas: lawyering skills of interviewing and counseling; ethics; federal tax practice and procedure; and federal tax litigation. Appendices with examples of documents and letters are included to provide practical material. Basic information in the four areas is presented through a combination of commentary, cases, excerpts from federal tax law and procedure, and questions for discussion Appendices provide sample documents that compliment the topics.

Unlike other law school case books, the cases have not been extensively edited because the book is meant to provide students and practitioners the opportunity to fully explore and understand the facts and holdings of the cases. Generally, footnotes in reprinted cases and other materials are numbered as in the original. The student who completes a course using this book should have a firm grounding in tax practice and procedure common to tax controversies of individual taxpayers. Practitioners who use this book will be prepared to assist low income taxpayers pro bono, be part of volunteer work with a low income taxpayer clinic or bar association program.

While the organization of the book is based on an ideal of how material should be presented, professors can rearrange the reading based on the topics presented in current clinic cases. Practitioners can pick and choose the chapters applicable to their cases, but should not skip the chapters on lawyering skills.

Future editions will add chapters on the holistic representation of low income taxpayers (including social and other legal issues that may arise in legal representation), tax issues of importance to immigrants and federal tax crime issues.

Diamond Reviews Taxing Capital Income

John W. Diamond (Baker Institute for Public Policy, Rice University) has published Book Review: Taxing Capital Income, 61 Nat'l Tax J. 337 (June 2008) (reviewing Taxing Capital Income (The Urban Institute Press, 2006) (C. Eugene Steuerle, Henry J. Aaron & Leonard E. Burman, eds.)).  Here is the abstract:

This volume provides a broad spectrum of opinions on the costs, benefits, and practicality of taxing capital income. It offers a wealth of information on important issues that are fundamental to the implementation of a rational system of capital income taxation. The book advances the debate beyond examining purely hypothetical reforms and begins to examine what reforming the taxation of capital income would look like in practice under either an income– or consumption–based tax reform. My view is that the book generally supports the idea that the taxation of capital income is in dire need of a fundamental overhaul. While the volume does not settle the debate on whether that should take the form of an income– or consumption–based tax reform, it will inform future debates on this issue

Another Tax Comic Book

In my post yesterday on the comic book just published by Jeffrey M. Tolin(Adjunct Professor, Loyola-L.A.; Tax Principal & Senior Tax Advisor for the Entertainment Industry, Ernst & Young) & Michael H. Salama (Vice President, Tax Administration & Senior Tax Counsel, The Walt Disney Company), Get Smart (About Special Manufacturing Deductions), I noted that it may be the first tax comic book.

Allison Christians (Wisconsin) brought to my attention the 1977 comic book, Blood From a Stone: A Cartoon Guide to Tax Reform, by Steve Atlas & Larry Gonick.  The comic book was published by the New York Public Interest Research Group.  Unfortunately, there are no new or used copies of the comic book available from amazon, ebay, the publisher, or anywhere else on the Internet.

Law School 2.0

David I.C. Thomson (Denver) is publishing Law School 2.0 (LexisNexis 2009).  Here is an excerpt from the book's introduction (via the book's blog):

Legal education is at a crossroads. As a media saturated generation of students enters law school, they find themselves thrust into a fairly backward mode of instruction, much of which is over 100 years old. Over those years, legal education has resisted many creditable reports recommending change, most recently those from the Carnegie Foundation for the Advancement of Teaching, and the Clinical Legal Education Association. Meanwhile, the cost of legal education continues to skyrocket, with many law students graduating with crushing debt they have difficulty paying back. All of these factors are likely to reach a crescendo in the next few years, setting the stage for a perfect storm out of which can come significant change.

But legal education has successfully resisted systemic change for many years. Given that dubious track record, the only way significant change can reasonably be predicted is if something is different this time. Fortunately, there is something different this time: the ubiquity of technology. Since the MacCrate report in 1992, the internet has achieved massive growth, and a generation of students have grown up with sophisticated and pervasive use of technology in nearly every facet of their lives.

This book describes how the perfect storm of generational change and the rising cost and criticisms of legal education, combined with extraordinary technological developments, will change the face of legal education as we know it today. Its scope extends from generational changes in our students, to pedagogical shifts inside and outside of the classroom, to hybrid textbooks, all the way to methods of active, interactive, and hypertextual learning. And it describes how this shift can - and will - better prepare law students for the law practice of tomorrow.

(Hat Tip: Best Practices for Legal Education.)

Infanti: Tax As Urban Legend

Anthony C. Infanti (Pittsburgh) has published Tax As Urban Legend, 24 Harv. BlackLetter L.J. 229 (2008) (reviewing Robin L. Einhorn, American Taxation, American Slavery).  Here is the abstract:

In this essay, I review UC-Berkeley history professor Robin Einhorn's book, American Taxation, American Slavery [blogged here and here]. In this provocatively-titled book, Einhorn traces the relationship between democracy, taxation, and slavery from colonial times through the antebellum period. By re-telling some of the most familiar set piece stories of American history through the lens of slavery, Einhorn reveals how the stories that we tell ourselves over and over again about taxation and politics in America are little more than the stuff of urban legend.

In the review, I provide a brief summary of Einhorn's discussion of the relationship between slavery and colonial taxation, the creation of a national tax structure, and the adoption of uniformity clauses in state constitutions in the antebellum period. I then turn to a discussion of how Einhorn's book helps to debunk an urban legend of modern tax policy debates; namely, that critical perspectives and tax simply don't mix.

The Black Academic’s Guide to Winning Tenure — Without Losing Your Soul

Today's Inside Higher Ed has an interview with one of the co-authors of The Black Academic’s Guide to Winning Tenure — Without Losing Your Soul (Lynne Rienner, 2008), by Kerry Ann Rockquemore & Tracey Laszloffy:

[The book offers] both empathy and “to do” lists for African American scholars seeking tenure — as well as some advice on what not to do. The book speaks particularly to black scholars who may be the only non-white professor in a department, or who are in a very small minority. The authors are Kerry Ann Rockquemore and Tracey Laszloffy, who are the co-founders of BlackAcademic.com, a Web site that provides advice and forums. Rockquemore is an associate professor of sociology and African American studies and founder of the Under-Represented Faculty Mentoring Program at the University of Illinois at Chicago. Laszloffy is a coach and therapist for black and Latino faculty at predominantly white institutions. Rockquemore recently answered e-mail questions about the book.

A Special Day for Tax Profs

July 24 is indeed an important day for Tax Profs:  Sarah Lawsky (George Washington) waxes eloquently on her receipt of the new  CCH 2008-2009 Federal Income Tax Code and Regulations Selected Sections book:

It's purple! It's not that I love purple so much, but I absolutely love getting the new code and regs. I'm a CCH gal myself, though certainly opinions can differ about whether CCH is the best source for the code and regs, but seriously, opinions cannot differ about whether it's awesome to get the new code and regs.

True conversation from a recent trip to NY to visit a friend of mine--let's call him Jeff.

• Jeff: "Jeez, why is your suitcase so heavy? You're only here for three days."
• Me: "Because it has tax law in it."
• Jeff: "You brought the code? Why?" [Note: He may actually have said "Loser!" but I prefer to remember it as "Why?"]
• Me: "You never know when you might need it. And of course I didn't bring the code--only selected sections!"

Yeah, it's true I didn't need the code on that trip. But you never know! Really!

Sarah is what we like to call a true "tax jock" (although I conceded in my Tax Myopia article (13 Va. Tax Rev. 517, 519 (1994), that the outside world prefers to call us "tax geeks"). Here is my true story along similar lines:  Last fall, I went to another law school to lead a faculty workshop.  While there, a young tax professor took me and another faculty member out to lunch.  I knew I was with a kindred spirit when I got in her car and noticed a tax code in the back seat.  When I commented on it, she said that she keeps a second copy of the code in her car "just in case."