Paul L. Caron

Wednesday, September 5, 2012

Leiter: Tax Scholarship Matters

Brian Leiter (Chicago): Tax Scholarship Matters, linking to Bernard A. Burk (North Carolina), Sometimes What We Publish Actually Matters:

The Wall Street Journal reports today that "a person familiar with [the NY AG's] office's thinking" has explained that the subpoenas were issued in July, before this issue sprang into public consciousness, and were raised by the office's taxpayer protection bureau ... based on discussion of the issue in (wait for it . . .) "academic papers."  I would be remiss if I failed to point out that this phrase in the online report is hyperlinked directly to my brilliant and perspicacious colleague Gregg Polsky's 2009 paper describing and condemning this very strategy, Private Equity Management Fee Conversions, 122 Tax Notes 743 (2009). So sharpen your nibs, my friends -- real regulators may rely on your work to brook the high and mighty. And of course your mom likes it too.

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Ah, but there are the traditionalists who refuse to accept Tax Notes into the closed circle of student-edited law reviews associated with academic institutions. In some places, the sentence, "Something in Tax Notes doesn't count" has been heard, often more than once.

Posted by: James Edward Maule | Sep 5, 2012 2:00:26 PM

Congratulations, Gregg! And thanks.

Posted by: Alfred | Sep 5, 2012 4:16:24 PM