Wednesday, April 24, 2019
Pepperdine Law is seeking to fill two development positions due to the departure of Associate Dean Jim Gash to become President of Pepperdine University and Director of Development Ben Gifford to become an Assistant U.S. Attorney. This is an exciting time to join the leadership team at Pepperdine Law and build on our success over the past two years in raising over $20 million in new endowment gifts (the most in any two-year period in our law school's 50-year history) as we continue our rise:
Sam Wice, If the ACA Is Enjoined, Must the TCJA Be Enjoined Too?, 36 Yale J. on Reg.: Notice & Comment (2019):
Dorothy Brown headed back to Emory yesterday after completing her stint at Pepperdine as our Straus Distinguished Visiting Professor. She left behind one old friend and countless new ones. She regaled our students in Federal Income Tax and Tax Policy, which she co-taught (cough) with a frazzled dean. I will have three lasting memories of Dorothy's time here: (1) the great tax workshop series we put together, with seven outstanding speakers and wonderful post-presentation lunches; (2) the wonderful Critical Tax Conference we co-hosted, particularly Dorothy's fiery keynote address, The Life of a Tax Crit: When Keeping It Real Can Go Really Really Wrong; and (3) most importantly, the relationships Dorothy developed in her four months here, particularly with the students and staff (perhaps never before has a Straus Distinguished Visiting Professor (certainly not me) taken several staff people out for meals and given them gifts on her departure). We hope Dorothy will be back in Malibu in the future, initially as part of our Spring 2020 tax workshop series.
Bruce Bartlett, Research on the Indexation of Capital Gains to Inflation:
- Joint Committee on Taxation, General Explanation of the Revenue Act of 1978, JCS-7-79 (March 12, 1979)
- Congressional Budget Office, Indexing Capital Gains (August 1990)
- Department of Justice, Office of Legal Counsel, Legal Authority of the Department of the Treasury to Issue Regulations Indexing Capital Gains for Inflation (September 1992).
- Lawrence Zelenak, “Does Treasury Have Authority To Index Basis for Inflation?” Tax Notes (May 11, 1992), pp. 841-45.
- Charles J. Cooper, Michael A. Carvin, and Vincent J. Colatriano, “The Legal Authority of the Department of the Treasury To Promulgate a Regulation Providing for Indexation of Capital Gains,” Virginia Tax Review, vol. 12, no. 4 (Spring 1993), pp. 633-34.
- Reed Shuldiner, “Indexing the Tax Code,” Tax Law Review, vol. 48, no. 3 (Spring 1993), pp. 537-659.
Tuesday, April 23, 2019
Kyle Rozema (Wachtell Lipton Fellow in Behavioral Law and Economics, Chicago) has accepted a tenure-track tax position at Washington University, beginning in August 2019:
Kyle's recent publications include:
- The Legal Academy's Ideological Uniformity, 47 J. Legal Stud. 1 (2018) (with Adam Bonica (Stanford), Adam Chilton (Chicago) & Maya Sen (Harvard))
- Legal Rasputins? Law Clerk Influence on Voting at the U.S. Supreme Court, 35 J.L. Econ. & Org. 1 (2019) (with Adam Bonica (Stanford), Adam Chilton (Chicago), Jacob Goldin (Stanford) & Maya Sen (Harvard))
- Inequality and the Mortgage Interest Deduction, 70 Tax L. Rev. 667 (2017) (with Daniel Hemel (Chicago)) (reviewed by Ari Glogower (Ohio State) here)
- The Effect of Tax Expenditures on Automatic Stabilizers: Methods and Evidence, 14 J. Empirical Legal Stud. 548 (2017) (with Hautahi Kingi (Cornell))
Shu-Yi Oei (Boston College) presents Beyond Notice-and-Comment: The Making of the § 199A Regulations (with Leigh Osofsky (North Carolina)) at San Diego today as part of its Tax Law Speakers Series hosted by Jordan Barry and Miranda Perry Fleischer:
Sara Sternberg Greene (Duke) presents A Theory of Poverty: Legal Immobility, 96 Wash. U. L. Rev. 753 (2019), at NYU today as part of its Tax Policy Colloquium Series hosted by Lily Batchelder and Daniel Shaviro:
Monday, April 22, 2019
Susan C. Morse (Texas) presents GILTI: The Cooperative Potential of a Unilateral Minimum Tax at Pepperdine today as part of our Tax Policy Workshop Series hosted by Dorothy Brown and Paul Caron and funded in part by a generous gift from Scott Racine:
Dorothy Brown (Emory; Visiting at Pepperdine), Homeownership in Black and White: The Role of Tax Policy in Increasing Housing Inequity, 49 U. Mem. L. Rev. 205 (2018):
Pepperdine Receives $2m Gift For Parris Institute For Professional Formation; Over $20m In New Endowment Gifts Raised In 2 Years
Windmills Of Your Mind: The Importance Of Neuro-Intelligence For Law Students, Law Profs, And Lawyers
- This Week's Ten Most Popular TaxProf Blog Posts
- 88.6% Of The Class Of 2016 Passed The Bar Within 2 Years Of Graduation
- Humans vs. Robots: Rethinking Policy For A More Sustainable Future
- College Wouldn’t Cost So Much If Students And Faculty Worked Harder
- Disinvitation Of Conservative Harvard Professor Divides Canadian College
- Business Tax Reform In The Wake Of The Tax Cuts And Jobs Act
- 'The Glory And Joy Of Easter Sunday Is Only Made Possible By The Anguish And Suffering Of Good Friday'
- The Top Five New Tax Papers
Sunday, April 21, 2019
'The Glory And Joy Of Easter Sunday Is Only Made Possible By The Anguish And Suffering Of Good Friday'
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:
- [287 Downloads] Residual Profit Allocation by Income, by Michael Devereux (Oxford), Alan Auerbach (UC-Berkeley), Michael Keen (IMF), Paul Oosterhuis (Skadden), Wolfgang Schön (Max Planck) & John Vella (Oxford) (reviewed by Christine Kim (Utah) here)
- [282 Downloads] Taxing the Digital Economy Post BEPS ... Seriously, by Andrés Báez (Universidad Carlos III de Madrid) & Yariv Brauner (Florida)
- [193 Downloads] The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future, by Blazej Kuzniacki (Ministry of Finance, Poland)
- [159 Downloads] The Fraud Triangle and Tax Evasion, by Leandra Lederman (Indiana)
- [143 Downloads] The Architecture of a Basic Income, by Miranda Perry Fleischer (San Diego) & Daniel Jacob Hemel (Chicago)
Saturday, April 20, 2019
- Bryan Camp (Texas Tech), Lesson For Tax Day: When Tax Prep Software Gets It Wrong
- Law.com, The Big Fail: Why Bar Pass Rates Have Sunk To Record Lows
- New York Times, Although Trump Cut Taxes For Most Americans, Democrats Convinced The Public That They Paid More Taxes
- The Atlantic, The Death Of An Adjunct ... And The University's Soul
- Wall Street Journal, Should Startups Choose C Corporation Status After The TCJA?
- Bradley Areheart (Tennessee), The Top 100 Law Schools, Based On 5-, 10-, And 15-Year Rolling Average U.S. News Rankings
- Inside Higher Ed, Do Law Schools Use The LSAT To Limit Black Enrollment?
- preLaw, The Best Law Schools For Practical Training
- Bloomberg, The Best Single Change to the Tax Code? We Have 7 Ideas
- Henry Lowenstein (Coastal Carolina) & Kathryn Kisska-Schulze (Clemson), The Estate Tax Is Unconstitutional
Here are the 25 law schools with the highest ultimate bar pass rates:
|16. GEORGE WASHINGTON||97.55%|
|22. NEW YORK UNIVERSITY||97.07%|
|23. PENN STATE - DICKINSON||96.97%|
|24. ARKANSAS - FAYETTEVILLE||96.91%|
Here are the 25 U.S. law schools with the lowest ultimate bar pass rates:
Wall Street Journal op-ed: College Wouldn’t Cost So Much If Students and Faculty Worked Harder, by Richard Vedder (Ohio University; author, Restoring the Promise: American Higher Education Today (2019)):
Friday, April 19, 2019
Weekly SSRN Tax Article Review And Roundup: Speck Reviews Abramowicz & Blair-Stanek's Contractual Tax Reform
- Bradley A. Areheart (Tennessee), The Top 100 Law Reviews: A Reference Guide Based on Historical USNWR Data
- Debra S. Austin (Denver), Windmills of Your Mind: Understanding the Neurobiology of Emotion
- Bridget J. Crawford (Pace), Information for Submitting to Online Law Review Companions
- Inside Higher Ed, Do Law Schools Limit Black Enrollment With LSAT?
- Bloomberg, Trump’s Tax Overhaul Is Curbing Housing Activity, Fed Researchers Say
- Bloomberg, Warren Has a Good Beginning for Ending Corporate-Tax Avoidance
- Bloomberg editorial, Fixing the IRS Means Spending Money to Save Money
- Bloomberg Tax, SCOTUS Focuses on Income Distributions in Trust Tax Debate
New York Times, On the Last Day to File Taxes, Here’s How the Trump Tax Cut Unfolded:
Wall Street Journal, The Student-Debt Crisis Hits Hardest at Historically Black Colleges:
Pew Research Center, Growing Partisan Divide Over Fairness of the Nation’s Tax System:
Thursday, April 18, 2019
- NYU Medical School Goes 100% Tuition-Free; $450m Has Been Raised Toward $600m Endowment (Aug. 16, 2018)
- Applications Surge 47% (142% Among African-Americans) After NYU Med Goes Tuition-Free (Feb. 13, 2019)
Inside Higher Ed, Free-Tuition Idea Spreads in Med Schools:
Henry Lowenstein (Coastal Carolina University) & Kathryn Kisska-Schulze (Clemson University College of Business), A Historical Examination of the Constitutionality of the Federal Estate Tax, 27 Wm. & Mary Bill Rts. J. 123 (2018):
Does Yale Law School’s Antidiscrimination Policy On Subsidies For Student Employment Discriminate On The Basis Of Religion?
Following up on my previous post, Yale Law School Yanks Stipends From Students Who Work For Christian Firms:
Jeremy Pilaar (Yale), Starving the Statehouse: The Hidden Tax Policies Behind States’ Long‐Run Fiscal Crises, 37 Yale L. & Pol'y Rev. 345 (2018):
Borden: Section 1031, The Section 199A Regulations, Bonus Depreciation, The Proposed Regulations, And Ozone Drop-Swap Cash-Outs
Wednesday, April 17, 2019
Derek Muller (Pepperdine), February Multistate Bar Exam Scores Inch Up After a Five-Year Slide:
American Lawyer, Yale Law Group Lists Top 10 Law Firms for Family, Gender Equality: