TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Friday, August 26, 2016

Weekly SSRN Tax Roundup 2.0

SSRN LogoNote from Paul Caron:  As I explained on August 1, due to my growing other commitments, I have taken steps to reduce the amount of time I devote to TaxProf Blog. Six weeks ago, I stopped doing the weekly tax, legal education, SSRN, and student tax note roundups. I previously announced that Scott Fruehwald of our sister Legal Skills Prof Blog has agreed to take over the weekly legal education roundup. Today, I am pleased to announce that David Gamage (UC-Berkeley), Ari Glogower (Ohio State), and Daniel Hemel (Chicago) have agreed to share responsibility for the weekly SSRN tax roundup:

In addition to a list of newly posted papers, we’ll also include a write-up about at least one of the week’s additions. A quick administrative note: The best way to make sure we see your paper is to use the JEL code K34 (Tax Law) when you upload to SSRN. (If your reaction is “what’s a JEL code?”, check out  Lea-Rachel Kosnik’s overview. And for a fascinating read on the tangled history of JEL codes, see Beatrice Cherrier’s article.)

If you would like to take over the weekly tax roundup as a service to the tax community, either alone or as part of a group of co-editors, please let me know.

This week, Daniel Hemel highlights a new paper by David Hasen (Colorado), Accretion-Based Progressive Wealth Taxation, which is forthcoming in the Florida Tax Review:

HemelDavid Hasen's excellent article emphasizes the distinction between an “excise tax,” which “applies to or is triggered by a transfer or other event,” and an “accretion tax,” which “appl[ies] to the ‘same’ item over time.” Examples of “excise taxes” include consumption taxes, realization-based income taxes, and estate and gift taxes. Examples of “accretion taxes” include real property taxes, mark-to-market income taxes, and periodic wealth taxes. Hasen argues that “a federal accretion-type, progressive wealth tax would appropriately supplement either an income tax or a consumption tax and would do so more effectively than our existing excise wealth tax regime, the federal estate and gift tax.” In the following post, I'll walk through (parts of) Hasen's argument and then explain why I'm not entirely persuaded that an accretion-type wealth tax is the way to go.

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August 26, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, July 15, 2016

Weekly SSRN Tax Roundup

Friday, July 8, 2016

Weekly SSRN Tax Roundup

Friday, July 1, 2016

Weekly SSRN Tax Roundup

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July 1, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, June 24, 2016

Weekly SSRN Tax Roundup

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June 24, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, June 17, 2016

Weekly SSRN Tax Roundup

Friday, June 10, 2016

Weekly SSRN Tax Roundup

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June 10, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, June 3, 2016

Weekly SSRN Tax Roundup

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June 3, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, May 27, 2016

Weekly SSRN Tax Roundup

Friday, May 13, 2016

Weekly SSRN Tax Roundup

Friday, May 6, 2016

Weekly SSRN Tax Roundup

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May 6, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, April 29, 2016

Weekly SSRN Tax Roundup

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April 29, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, April 22, 2016

Weekly SSRN Tax Roundup

Friday, April 15, 2016

Weekly SSRN Tax Roundup

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April 15, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, April 8, 2016

Weekly SSRN Tax Roundup

Friday, March 25, 2016

Weekly SSRN Tax Roundup

Friday, March 18, 2016

Weekly SSRN Tax Roundup

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March 18, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, March 11, 2016

Weekly SSRN Tax Roundup

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March 11, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, March 4, 2016

Weekly SSRN Tax Roundup

Friday, February 26, 2016

Weekly SSRN Tax Roundup

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February 26, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, February 19, 2016

Weekly SSRN Tax Roundup

Friday, February 12, 2016

Weekly SSRN Tax Roundup

Friday, February 5, 2016

Weekly SSRN Tax Roundup

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February 5, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, January 29, 2016

Weekly SSRN Tax Roundup

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January 29, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, January 22, 2016

Weekly SSRN Tax Roundup

Friday, January 15, 2016

Weekly SSRN Tax Roundup

Friday, January 8, 2016

Weekly SSRN Tax Roundup

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January 8, 2016 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Saturday, December 26, 2015

Weekly SSRN Tax Roundup

Friday, December 18, 2015

Weekly SSRN Tax Roundup

Friday, December 11, 2015

Weekly SSRN Tax Roundup

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December 11, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, December 4, 2015

Weekly SSRN Tax Roundup

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December 4, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Weekly Student Tax Note Roundup

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December 4, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, November 13, 2015

Weekly SSRN Tax Roundup

Friday, November 6, 2015

Weekly SSRN Tax Roundup

Friday, October 30, 2015

Weekly SSRN Tax Roundup

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October 30, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, October 23, 2015

Weekly SSRN Tax Roundup

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October 23, 2015 in Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, October 16, 2015

Weekly SSRN Tax Roundup

Friday, October 9, 2015

Weekly SSRN Tax Roundup

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October 9, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, October 2, 2015

Weekly SSRN Tax Roundup

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October 2, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, September 25, 2015

Weekly SSRN Tax Roundup

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September 25, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, September 18, 2015

Weekly SSRN Tax Roundup

Friday, September 11, 2015

Weekly SSRN Tax Roundup

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September 11, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, September 4, 2015

Weekly SSRN Tax Roundup

Friday, August 28, 2015

Weekly SSRN Tax Roundup

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August 28, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, August 21, 2015

Weekly SSRN Tax Roundup

Friday, August 14, 2015

Weekly SSRN Tax Roundup

Friday, July 31, 2015

Weekly SSRN Tax Roundup

Friday, July 24, 2015

Weekly SSRN Tax Roundup

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July 24, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, July 17, 2015

Weekly SSRN Tax Roundup

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July 17, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)

Friday, July 10, 2015

Weekly SSRN Tax Roundup

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July 10, 2015 in Scholarship, Tax, Weekly SSRN Roundup | Permalink | Comments (0)