Paul L. Caron
Dean





Sunday, December 18, 2022

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:

  1. SSRN Logo (2018)[252 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  2. [204 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  3. [94 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  4. [83 Downloads]  The Promises and Pitfalls of a Blockchain Driven Tax System, by Charles Delmotte (Michigan State; Google Scholar)
  5. [77 Downloads]  The Tax-Invisible Labor Problem: Care, Work, Kinship, and Income Security Programs in the IRC, by Nyamagaga Gondwe (Wisconsin; Google Scholar) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) here)

December 18, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, December 17, 2022

Elkins Presents Embracing Tax Avoidance At Hebrew University

David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) presented Embracing Tax Avoidance at Hebrew University this week as part of its Tax Colloquium: 

David-elkinsTax avoidance attracts a great deal of attention from both academics and policymakers. To combat the phenomenon, Congress has enacted numerous statutory provisions that either deny beneficial treatment when one of the taxpayer’s principal purposes was tax avoidance or attempt to dissuade taxpayers from engaging in tax avoidance by making it more difficult, more inconvenient, or riskier to do so. Courts have developed a series of overlapping doctrines to police and limit tax avoidance. The regulations expound on both the judicial and statutory themes, creating an elaborate network of rules that clarify in often excruciating detail when taxpayers are viewed as having engaged in tax avoidance and that attempt to deny such taxpayers the benefits they seek.

This article argues that the traditional response to tax avoidance has prevented us from appreciating the gifts that it has to offer. Rather than devoting our limited legislative, administrative, judicial, and academic resources to waging what is likely an unwinnable war, we should instead embrace tax avoidance for the invaluable insight it affords into the innermost workings of the tax system.

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December 17, 2022 in Colloquia, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Friday, December 16, 2022

Weekly SSRN Tax Article Review And Roundup: Speck Reviews Yin’s Textualism, Tax Legislative History, And Stanley Surrey

This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by George K. Yin (Virginia), Textualism, the Role and Authoritativeness of Tax Legislative History, and Stanley Surrey, 86 Law & Contemp. Probs. __ (2023).

Sloan-speck

In Textualism, the Role and Authoritativeness of Tax Legislative History, and Stanley Surrey, George Yin uses Stanley Surrey’s writings to reflect on the edicts of new textualism as applied to tax statutes. Surrey, of course, is a foundational figure in postwar tax policy, and his lateral and longitudinal engagement, inside and outside of government, sheds light on virtually every iteration of tax legislation from the late 1930s through the early 1980s—just shy of the judiciary’s textualist turn, as led by Antonin Scalia. Although Yin’s speculations are emphatically counterfactual, his project ably bridges two eras in legal history, shedding light on what changed—and perhaps what was lost—as the last vestiges of the New Deal order yielded to the rise of modern conservatism.

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December 16, 2022 in Scholarship, Sloan Speck, Tax, Tax Scholarship, Weekly SSRN Roundup, Weekly Tax Roundup | Permalink

Yin: Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey

George K. Yin (Virginia), Textualism, the Role and Authoritativeness of Tax Legislative History, and Stanley Surrey, 86 Law & Contemp. Probs. __ (2023):

Duke law and contemporary problemsWhen Stanley Surrey died in 1984, the school of thought sometimes known as the “new textualism” that has gained such influence in the United States over the last three decades had not yet emerged. Surrey would have been very interested in this development. As revealed in his recently published memoirs, he had extensive first-hand experience with the tax legislative process and recognized early on the connection between that process and statutory interpretation. He would have been surprised by some of the assumptions about the process underlying the new textualist claims as well as recent empirical findings about the process reported by scholars.

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December 16, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Thursday, December 15, 2022

Miethe Presents Offshore Ownership Of Real Estate In The U.K. Today At The OMG Transatlantic Tax Talks

Jakob Miethe (Munich, visiting UC-Berkeley) presents Homes Incorporated: Offshore Ownership of Real Estate in the U.K. (with Niels Johannesen (Copenhagen; Google Scholar) & Daniel Weishaar (Munich; Google Scholar)) today as part of the OMG Transatlantic Tax Talks Series (OMG = Oxford-Michigan-MIT-Munich-Georgetown):

Jakob mietheOwnership of real estate through offshore corporations creates opportunities for tax evasion and money laundering and may have a range of undesirable effects on housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources: administrative data from the land register, a comprehensive transaction database and a handful of offshore data leaks. In the first descriptive part of the paper, we show that the market share of offshore corporations has increased over time and varies strongly across market segments: around 1% overall, but more than 10% for top-end properties. For the subsample of properties where offshore data leaks allow us to trace ownership through the offshore corporation to the ultimate owners, we find that most have ties to Africa, Asia and the Middle East, but that the largest ‘foreign’ investor country is the United Kingdom itself. 

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December 15, 2022 in Colloquia, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Wednesday, December 14, 2022

Thimmesch: Tax, Incorporated — Dynamic Incorporation And The Modern Fiscal State

Adam B. Thimmesch (Nebraska), Tax, Incorporated: Dynamic Incorporation and the Modern Fiscal State, 53 Ariz. St. L.J. __ (2021) (reviewed by Mirit Eyal-Cohen (Alabama) here):

Arizona State Law Journal (2020)The U.S. states nearly universally incorporate the federal tax code into their own laws, and that practice is widely regarded as highly efficient for states, taxpayers, and the federal government. But incorporation is not without cost, and recent federal tax legislation has exposed just how much states’ incorporation methods subject them to unnecessary revenue and policy volatility, especially in times of economic contraction. This Article challenges the existing understanding of tax incorporation through both qualitative and quantitative assessments of state tax incorporation in practice. The Article starts by explaining and evaluating how the costs of incorporation have risen in recent years through an evaluation of the impact of three recent federal bills on the states—the Tax Cuts and Jobs Act of 2017, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, and the Consolidated Appropriations Act, 2021.

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December 14, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Should The Federal Government Help States And Local Governments Pay For Police Misconduct Through Tax-Exempt Bonds?

Fred B. Brown (Baltimore; Google Scholar), Should the Federal Government Help States and Local Governments Pay for Police Misconduct Through Tax-Exempt Bonds?, 41 Va. Tax Rev. __ (2022):

Virginia Tax Review (2021)A national issue of utmost importance is police misconduct, especially as it affects people of color. Tragic events involving police misconduct have led to proposals for police reform – which have run the gamut from abolishing the police, defunding the police, replacing the police for certain functions, and improved police training and hiring practices.

Following instances of alleged police misconduct, survivors and victims’ families typically bring claims for damages, which may result in judgments or settlements paid by the states and local governments that employ the police officers involved in the alleged misconduct. Often these settlements and judgments are funded by tax-exempt bonds, which results in an effective tax subsidy to the jurisdictions issuing the bonds. Thus, the funding of police misconduct settlements and judgments via tax-exempt bonds raises the issue of whether the federal government should be subsidizing the payment of these settlements and judgments.

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December 14, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Parsons: May I Pay More? Lessons From Jarrett For Blockchain Tax Policy

Amanda Parsons (Colorado; Google Scholar), May I Pay More? Lessons From Jarrett for Blockchain Tax Policy, 176 Tax Notes Fed. 2063 (Sept. 26, 2022):

Tax-notes-federalIn this article, Parsons examines Jarrett, a pending refund suit in which the taxpayers argue that blockchain reward tokens should be included in income only upon sale or exchange (a position that would raise their tax bills), and she explores why they sought this treatment and what implications it holds for policymakers trying to develop a tax regime for blockchain activities.

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December 14, 2022 in Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink

Tuesday, December 13, 2022

Law’s Contributions To The Mindfulness Revolution

Elizabeth Emens (Columbia), Law’s Contributions to the Mindfulness Revolution, 2022 Utah L. Rev. 573 (2022):

These are phenomenally challenging times. Mindfulness is a tool that can help lawyers support themselves, each other, their clients, and their collaborators in the hard work needed to build community and take action. For these and other reasons, mindfulness has made major inroads into law and legal institutions. Law firms, law schools, and courthouses offer training in mindfulness meditation to support the cognitive clarity and emotional self-regulation necessary for the demanding work of analyzing problems, resolving conflicts, overcoming bias, and doing justice. A growing literature, from empirical social science to legal scholarship, catalogs these and other benefits of mindfulness for lawyers, judges, and law students.

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December 13, 2022 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Lawsky: Coding The Code—Catala And Computationally Accessible Tax Law

Sarah B. Lawsky (Northwestern; Google Scholar), Coding the Code: Catala and Computationally Accessible Tax Law, 75 S.M.U. L. Rev. 535 (2022):

SMU Law ReviewThis Article describes a new programming language, Catala, created by a team of computer scientists and lawyers. Catala provides a tractable and functional approach to coding U.S. tax law that offers a more transparent formalization and could potentially hold the government more accountable than the current patchwork of forms, worksheets, and secret programs.

While this Article describes a particular programming language, key characteristics of this particular language could generalize to other programming languages that formalize the law. 

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December 13, 2022 in Legal Ed Scholarship, Scholarship, Tax, Tax Scholarship | Permalink

The Democratic-Homogeneity Case For Wealth Taxation

Ilan Benshalom (Hebrew University Faculty of Law), The Democratic-Homogeneity Case for Wealth Taxation:

While economic inequality in most liberal democracies surges, the debate over the morally just distributive policies is far from being resolved. In light of this ongoing debate, this article offers an alternative normative consideration that should guide governmental policies that address inequality in democratic countries. It points out to empirical research which suggests that extreme economic inequality negatively impacts different aspects of social cooperation that a well-functioning democracy requires. It then argues that redistributive policies are homogeneity-inducing measures necessary to balance overall heterogeneity-supportive core-democratic policies, which make cooperation more difficult. This “democratic-cooperation” argument in favor of reducing extreme inequality, supplements rather than replaces the existing (more traditional) distributive justice political philosophy debate.

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December 13, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Monday, December 12, 2022

Parsons: Tax's Digital Labor Dilemma

Amanda Parsons (Colorado; Google Scholar), Tax's Digital Labor Dilemma, 71 Duke L.J. 1781 (2022) (reviewed by Sloan Speck (Colorado; Google Scholar) here):

Duke Law Journal (2022)Digitalization has reshaped the relationship between companies and their customers and users. Customers and users increasingly serve a dual role. They are not only consumers but also producers, creating data and content. They are a value-creating workforce, functioning as “digital laborers.”

Digital laborers’ value creation highlights that there are two parts to the question of whether multinational companies are paying their “fair share” of taxes—one of amount and one of location. First, are companies’ total tax bills paid across all countries in line with their global income? Second, is taxing authority over multinational companies’ income being divided amongst countries in a coherent and fair way?

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December 12, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

The Forgotten 40 Acres: How Real Property, Probate & Tax Laws Contributed To The Racial Wealth Gap And How Tax Policy Could Repair It

Sarah Moore Johnson (ACTEC) & Raymond C. Odom (Northern Trust), The Forgotten 40 Acres: How Real Property, Probate & Tax Laws Contributed to the Racial Wealth Gap and How Tax Policy Could Repair It, 57 Real Prop. Tr. & Est. L.J. 1 (2022) (presentation):

ABA RPP&T (2022)American racial history has been intertwined with land and wealth since the dawn of our nation. Slavery and the country’s continued policies of institutionalized racism have resulted in a median ten-to-one wealth disparity between White and Black Americans. Throughout history, reparations have been a recognized method for reversing and repairing the government-sponsored dehumanization of a people group, both within the United States and in other countries.

Before ideas for redress can be appreciated, however, it is important to understand the multiple attempts the federal government made to grant freed people forty tillable acres, and how close the country came to making good on that promise. 

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December 12, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Sunday, December 11, 2022

A Memorial And Remonstrance Against Taxation Of Churches

Reece Barker (J.D. 2022, BYU), Comment, A Memorial and Remonstrance against Taxation of Churches, 47 BYU L. Rev. 1001 (2022):

BYU Law Review (2022)Religious organizations’ tax-exempt status is a constitutional right rooted in the Religion Clauses of the First Amendment. The principles at the core of the Religion Clauses—as declared by James Madison in his Memorial and Remonstrance and supported by case law, statutory law, and historical practice—forbid federal, state, and local governments from levying income and property tax against religious organizations’ non-commercial income and property. This avoids intermingling of church and state, threatening free exercise, disadvantaging poor religions, tarnishing America’s image as a land of religious liberty, and increasing disruptions and divisions in society. Recognition of this constitutional right avoids taxation, but it also calls for adjustments to some current tax-exempt law, specifically, narrowing the Johnson Amendment and the Bob Jones public policy standard.

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December 11, 2022 in Faith, Scholarship, Tax, Tax Scholarship | Permalink

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5:

  1. SSRN Logo (2018)[436 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  2. [252 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  3. [202 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  4. [90 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  5. [87 Downloads]  Donor-Advised Funds In The Wake Of The Tax Cuts And Jobs Act, by David Walker (Boston University; Google Scholar)

December 11, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, December 10, 2022

The Role Of Technical Tax Corrections And How Congress Can Revive Them

Mollie M. Wagoner (J.D. 2022, Minnesota), Note, Technically Important: The Essential Role of Technical Corrections and How Congress Can Revive Them, 106 Minn. L. Rev. 2543 (2022):

Minnesota-law-reviewAny type of tax legislation, whether it be wholesale reform or emergency aid, is made more complex by the interconnectedness of the tax code. It is inevitable that in the legislative process mistakes, glitches, and incongruencies make their way into the legislation that result in an impediment to proper enactment. Recognition of this reality is what led to the process of having drafting error correction tools, most notably the underutilized technical correction. Since the passage of technical corrections is not a specialized procedure, these legislative vehicles fall prey to political maneuvering and partisan contortions, the same as any other bill. 

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December 10, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Friday, December 9, 2022

Weekly SSRN Tax Article Review And Roundup: Roberts Reviews Mann's Targeting Plastic Pollution With Taxes

This week, Tracey Roberts (Cumberland; Google Scholar) reviews Roberta Mann (Oregon), Targeting Plastic Pollution with Taxes, 37 J. Land Use & Envtl. L. __ (2022).

Roberts (2020)

In the 1967 film, The Graduate, Benjamin Braddock has just finished college and, having returned to his parents' Pasadena home, he is trying to avoid the one question everyone keeps asking: "What are you going to do with your life?" One of his father’s business partners, Mr. McGuire, pulls Ben aside to make a recommendation: "I just want to say one word to you. Just one word. ... Are you listening?... Plastics.... There's a great future in plastics. Think about it. Will you think about it?... Enough said. That's a deal."

It’s a deal Americans took and ran with. Since the 1970s, plastics have come to define our way of life. Plastic seemed to be the ideal substance; it is strong, light-weight, durable, and cheap. Now, decades later, we realize that durability has a cost that belies the adjective “cheap.”

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December 9, 2022 in Scholarship, Tax, Tax Scholarship, Tracey Roberts, Weekly SSRN Roundup, Weekly Tax Roundup | Permalink

Next Week’s Tax Workshop

Tax Workshops (Big)Thursday, December 15:  Jakob Miethe (Munich, visiting UC-Berkeley) presents Homes Incorporated: Offshore Ownership of Real Estate in the U.K. (with Niels Johannesen (Copenhagen; Google Scholar) & Daniel Weishaar (Munich; Google Scholar)) as part of the OMG Transatlantic Tax Talks Series:

More than 90% of real estate held from abroad in England is owned via secrecy jurisdictions. This study sheds light on the motives of these investment and analyzes their impact on house prices. We combine high quality administrative land register data with leak data on foreign ownership of shell companies. In a first step, we exploit tax policy changes and transparency shocks and show that both tax avoidance and secrecy are important motives of foreign real estate investors.

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December 9, 2022 in Colloquia, Legal Education, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Mann: Targeting Plastic Pollution With Taxes

Roberta F. Mann (Oregon), Targeting Plastic Pollution with Taxes, 37 J. Land Use & Envtl. L. __ (2022):

Plastic pollution is a matter of increasing global concern. Unmanaged plastic waste is a particularly large and growing problem in the world’s oceans. Assuming a constant level of fish stocks, the weight of plastic pollution in the ocean in 2050 is projected to exceed the weight of the fish. The concern reaches all levels of government from the local to the national. Solutions include plastic bag bans, taxes or fees on single-use plastics, incentives for reusable bags, and incentives for recycling. Recycling has become a particular issue since early 2018, when China announced it would stop accepting imported plastic waste. 

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December 9, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Thursday, December 8, 2022

Appleby & Stein: Multistate Business Entities

Andrew D. Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson), Multistate Business Entities, 55 Ariz. St. L.J. __ (2023):

Arizona State Law Journal (2020)The binary legislative choice between state and federal regulation of a firm’s internal affairs is deeply entrenched in the existing literature and policy discussions. Alas, this regulatory menu contains a false and distortive dichotomy. The state-federal dichotomy is false because multistate formation and regulation of business entities are possible as well. This dichotomy is distortive because it deprives policymakers of the advantages of multistate corporations and other business entities. In this Article, we demonstrate that a multistate business entities regime can resolve multiple predicaments that presently bring about unfairness and inefficiencies in both business entities law and business entities taxation.

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December 8, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Drake Legal Education Symposium

'Cracking Open' The Tax Casebook: Genre, Ideological Closure, And The Earned Income Tax Credit

Diane Kemker (Southern), 'Cracking Open' the Tax Casebook: Genre, Ideological Closure, and the Earned Income Tax Credit:

The Earned Income Tax Credit (EITC) is a large federal grant program that operates as a “negative income tax” for America’s poorest working taxpayers. It also attracts a grossly disproportionate share of IRS enforcement attention, under audit policies that disparately impact poor Black families and communities. One might think that a topic like this, a credit claimed by tens of millions of American taxpayers every year and resulting in hundreds of thousands of audits, would receive robust coverage in the casebooks from which basic federal income tax courses are typically taught in law school. But in three leading casebooks, including one that is over 1000 pages in length and another that expressly states an intention to address race and gender issues in tax law, the entire treatment of the EITC takes up no more than a page or two.

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December 8, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Johnson: More On The Interest Deduction Ceiling

Calvin H. Johnson (Texas), Annex and Errata on Ceiling on Interest Deductions, 177 Tax Notes Fed. 1251 (Nov. 28, 2022):

Tax Notes Federal (2022)In this article, Johnson supplements his argument that interest deductions should be limited to a ceiling of the interest rate times adjusted basis, and he clarifies when the remedy is inappropriate, that capitalization doesn’t remedy the negative tax harm, and that all exempt income should be subtracted from adjusted basis for the ceiling calculation [Interest Ceiling Must Be Adjusted Basis Times Interest Rate, 176 Tax Notes Fed. 1987 (Sept. 26, 2022)].

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December 8, 2022 in Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink

Wednesday, December 7, 2022

Hemel: House Democrats Can Release Trump’s Tax Returns. But Should They?

Daniel Hemel (NYU; Google Scholar), House Democrats Can Release Trump’s Tax Returns. But Should They?:

Trump Tax ReturnsNow that a House committee has obtained access to six years of former President Trump’s tax returns, congressional Democrats face an easy question and a harder one.

The easy question is whether, as a matter of law, the House Ways and Means Committee—which gained access to the former president’s tax filings after the Supreme Court dismissed Trump’s last-ditch bid to block the Internal Revenue Service from handing over the documents—can make Trump’s returns public before Republicans take control of the chamber on Jan. 3. The answer to that question is straightforwardly yes.

The harder question is whether, as a normative matter, the committee ought to make Trump’s returns public in the waning weeks of the Democratic majority. 

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December 7, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

The Implications Of OpenAI’s Assistant For Legal Services And Society

Andrew M. Perlman (Dean, Suffolk; Google Scholar) & Open AI's Assistant, The Implications of OpenAI’s Assistant for Legal Services and Society:

OpenAIOn November 30, 2022, OpenAI released a chatbot called ChatGPT. To demonstrate the chatbot’s remarkable sophistication and its potential implications, both for legal services and society more generally, a human author generated this paper in about an hour through prompts within ChatGPT. Only this abstract, the outline headers, and the prompts were written by a person. ChatGPT generated the rest of the text with no human editing.

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December 7, 2022 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Colinvaux: Speeding Up Benefits To Charity By Reforming Gifts To Intermediaries

Roger Colinvaux (Catholic University), Speeding Up Benefits to Charity by Reforming Gifts to Intermediaries, 63 B.C. L. Rev. 2621 (2022):

BC Law ReviewCharitable giving tax incentives are intended to encourage giving for public benefit. Gifts to intermediaries frustrate this goal. Presently, $1.26 trillion has accumulated in donor advised funds (DAFs) and private foundations. These are charitable intermediaries that do not benefit the public until they release their funds for public use. Congress has long recognized that intermediaries cause a “delay in benefit” problem because the tax incentive is awarded before the public benefits from the gift. Congress addressed this problem for foundations in 1969 by requiring them to pay out a minimum amount annually. Congress, however, has not addressed the problem for DAFs, and the foundation payout now has too many loopholes. The Article explains that reform of charitable intermediaries is essential to the continued viability of the charitable giving incentives. The status quo allows donors to a take a tax deduction, retain effective control over their donations indefinitely, and provides no guarantees that the public will ever benefit from tax subsidized charitable gifts. 

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December 7, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Tuesday, December 6, 2022

Repetti Presents International Tax Policy, Manufacturing, And U.S. National Interests Today At Boston College

James Repetti (Boston College; Google Scholar) presents International Tax Policy, Manufacturing, and U.S. National Interests at Boston College today as part of its Tax Law Policy Workshop hosted by Hugh Ault, Ray Madoff, Beverley Moran, Shuyi Oei, Diane Ring, and Steve Shay:

James repettiTwo tax regulations that permit U.S. multinational enterprises (MNEs) to use foreign contract manufacturers and to disregard their wholly owned foreign subsidiaries have created significant tax incentives for MNEs to move manufacturing outside the U.S. These tax incentives have contributed to the loss of 5 million manufacturing jobs, the closure of more than 91,000 plants, and a decline in domestic production since 1997. These declines have increased inequality and political instability, and have decreased U.S. national security and research and development efforts to improve production techniques. Given these harms, it makes little sense to allow these incentives to remain in our tax system.

This article proposes two amendments to the regulations to reduce or eliminate the tax incentives for offshoring.

First, MNEs should not be allowed to use foreign contract manufacturers to qualify for the manufactur-ing exception in subpart F. Second, U.S. MNEs should not be permitted to disregard their foreign entities.

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December 6, 2022 in Colloquia, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Undertaxed Profits And The Use-It-or-Lose-It Principle

Allison Christians (McGill; Google Scholar) & Tarcísio Diniz Magalhães (Antwerp; Google Scholar), Undertaxed Profits and the Use-It-or-Lose-It Principle, 108 Tax Notes Int'l. 705 (Nov. 7, 2022):

Tax Notes Int'lIn this installment of the Big Picture, Christians and Magalhães defend pillar 2’s undertaxed profits rule, arguing that it is supported by fundamental principles of international tax law and economic logic. 

In recent weeks, commentators have taken issue with the functionality, theoretical justification, and legality of the global anti-baseerosion (GLOBE) undertaxed payments rule, now called the undertaxed profits rule. 

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December 6, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Kane: The Dispute Over Perpetual Conservation Easements Just Got Worse

Mitchell A. Kane (NYU), The Dispute Over Perpetual Conservation Easements Just Got Worse, 177 Tax Notes Fed. 1211 (Nov. 28, 2022):

Tax Notes Federal (2022)In this report, Kane argues that the Supreme Court should not grant certiorari in Oakbrook Land Holdings LLC v. Commissioner, a conservation easement case in which the Sixth Circuit upheld a Treasury regulation regarding the agreed distribution of proceeds to follow on state law extinguishment of the easement.

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December 6, 2022 in Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink

Monday, December 5, 2022

Lesson From The Tax Court: It’s Not Income If You Pay It Back In Time

Camp (2021)We all know that taxpayers do not have to report loans as income.  But it's not clear why.  It has something to do with the obligation to repay.  It might be the obligation to repay burdens other assets so the loan does not represent an actual increase in wealth.  Or it might be the obligation to repay creates an open transaction that crosses tax years and, for good administrative reasons, we simply presume the loan amount will be repaid in full.  For more details, see Lesson From The Tax Court: The Phantom Of The Tax Code—Discharge Of Indebtedness, TaxProf Blog (Feb. 19, 2018).

But what about when a taxpayer simply receives a payment that is not a loan, but appears to be a payment the taxpayer has a right to keep?  When it later turns out to be erroneous, and the taxpayer repays it, was it even income to start with?  Today we learn that if repayment of an erroneous distribution occurs in the same tax year as the distribution, there is no income to report.  That was good news for the taxpayers in Elijah Servance and Corliss Severance v. Commissioner, T.C. Summ. Op. 2022-23 (Nov. 21, 2022) (Judge Copeland), who received disability payments from Hartford Life Insurance Co. that they repaid in the same year.  The IRS said the payments were income.  The Tax Court held for the taxpayers.  Sure, the taxpayer lost the other, bigger, issue in the case—the one that got the Tax Analyst Headline of “Couple Could Not Exclude Retirement Benefits From Income.”  But this smaller issue about their disability insurance payments gives us two great lessons: one in tax law and one in tax procedure.  Details below the fold.

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December 5, 2022 in Bryan Camp, New Cases, Scholarship, Tax, Tax Practice And Procedure, Tax Scholarship | Permalink | Comments (0)

Sunday, December 4, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #5:

  1. SSRN Logo (2018)[418 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  2. [295 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
  3. [250 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  4. [199 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  5. [176 Downloads]  Investor Perceptions of the Book Minimum Tax, by Fabio Gaertner (Wisconsin; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar), Stacie Kelley Laplante (Wisconsin) & Max Pflitsch (Technical University Munich)

December 4, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Friday, December 2, 2022

Weekly SSRN Tax Article Review And Roundup: Layser Reviews The (Uncertain) Future Of Corporate Tax Shelters By Blank & Glogower

This week, Michelle Layser (San Diego) reviews Joshua D. Blank (UC Irvine) & Ari Glogower (Northwestern), The (Uncertain) Future of Corporate Tax Shelters, in Corporate Tax Research Handbook (Reuven Avi-Yonah, ed., Edward Elgar Publishing, forthcoming, 2023).

Layser (2018)Last August, Congress approved a plan to provide the IRS with $80 billion in funding over the next 10 years. Though the details about how the IRS will use the funding are still unfolding, many of us hope the IRS will use the extra money to clamp down on abusive tax planning activities by high-income and corporate taxpayers. In recent years, lack of resources has hindered the agency’s capacity to police taxpayer abuses, and increased funding was desperately needed. But money alone may not be enough for the IRS to effectively fight taxpayer abuses. In a new book chapter focused on corporate tax shelters, Professors Joshua Blank and Ari Glogower argue that the IRS will also need new tools to identify abusive activities.

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December 2, 2022 in Michelle Layser, Scholarship, Tax, Tax Scholarship, Weekly SSRN Roundup | Permalink

Next Week’s Tax Workshop

Tax Workshops (Big)Tuesday, December 6: James Repetti (Boston College; Google Scholar) will present International Tax Policy, Manufacturing, and U.S. National Interests as part of the Boston College Tax Law Policy Workshop:

Two tax regulations that permit U.S. multinational enterprises (MNEs) to use foreign contract manufacturers and to disregard their wholly owned foreign subsidiaries have created significant tax incentives for MNEs to move manufacturing outside the U.S. These tax incentives have contributed to the loss of 5 million manufacturing jobs, the closure of more than 91,000 plants, and a decline in domestic production since 1997. These declines have increased inequality and political instability, and have decreased U.S. national security and research and development efforts to improve production techniques. Given these harms, it makes little sense to allow these incentives to remain in our tax system.

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December 2, 2022 in Colloquia, Legal Education, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Blue J Predicts: The Economic Substance Doctrine And Excise Tax Credits Related To Alcohol-Fuel Mixtures

Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) & Christopher Yan (Senior Legal Research Associate, Blue J Legal), Chemoil: Economic Substance, Tax Credits, and Unprofitable Ventures, 177 Tax Notes Fed. 719 (Oct. 31, 2022):

Tax Notes Federal (2022)In this article, Alarie and Yan analyze the economic substance arguments in Chemoil, an ongoing refund suit involving otherwise unprofitable sales of an alcohol-fuel mixture for which the taxpayer was denied excise tax credits under section 6426.

In this month’s Blue J Predicts column, we examine the parties’ economic substance arguments in the ongoing litigation in Chemoil. The case involves tax refunds denied by the IRS for excise tax credits related to alcohol-fuel mixtures. The topic discussed in Chemoil bears a close relationship to last month’s installment of Blue J Predicts, in which we correctly predicted that the D.C. Circuit in Cross Refined Coal would rule for the taxpayer, holding that a business venture that was guaranteed to be unprofitable pretax (and became profitable only after tax credits) could still be considered a bona fide partnership for federal income tax purposes. Similarly, the Chemoil dispute provides an opportunity to explore the relationship between the economic substance doctrine and unprofitable transactions that are rendered economically viable by tax credits.

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December 2, 2022 in Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink

Thursday, December 1, 2022

Women, Retirement, And The Growing Gig Economy Workforce

Caroline Bruckner (American-Kogod; Google Scholar) & Jonathan B. Forman (Oklahoma), Women, Retirement, and the Growing Gig Economy Workforce, 38 Ga. St. U. L. Rev. 259 (2022): 

Georga State Law ReviewGig work—the selling or renting of labor, effort, skills, and time outside of traditional employment—is a long-standing feature of the U.S. economy. Today, millions of “online gig workers” sell goods and services, or rent rooms, houses, vehicles, and other assets using apponline and app-based platforms (for example, Uber, Lyft, Rover, DoorDash, eBay, Etsy, Postmates, VRBO, and Airbnb) to connect with customers. Millions more of “offline gig workers” run errands; walk dogs; care for children and the elderly; do housework, yardwork, and other occasional jobs; rent rooms; and sell goods at outdoor markets and roadside stands—without using online platforms to connect with their customers. This Article focuses on gig work in terms of what it means for women, their work, and their retirement income security. 

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December 1, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Genre, Ideological Closure, And The Earned Income Tax Credit

Diane Kemker (Southern), “Cracking Open” the Tax Casebook: Genre, Ideological Closure, and the Earned Income Tax Credit:

The Earned Income Tax Credit (EITC) is a large federal grant program that operates as a “negative income tax” for America’s poorest working taxpayers. It also attracts a grossly disproportionate share of IRS enforcement attention, under audit policies that disparately impact poor Black families and communities. One might think that a topic like this, a credit claimed by tens of millions of American taxpayers every year and resulting in hundreds of thousands of audits, would receive robust coverage in the casebooks from which basic federal income tax courses are typically taught in law school. But in three leading casebooks, including one that is over 1000 pages in length and another that expressly states an intention to address race and gender issues in tax law, the entire treatment of the EITC takes up no more than a page or two.

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December 1, 2022 in Legal Ed Scholarship, Legal Education, Scholarship, Tax, Tax Scholarship | Permalink

Wednesday, November 30, 2022

Puckett: An Egalitarian Approach Against Taxing Couples As A Unit

James M. Puckett (Penn State-University Park; Google Scholar), Facing the Sunset: An Egalitarian Approach against Taxing Couples as a Unit, 55 Loy. L. A. L. Rev. 477 (2022): 

With the sunset of marriage penalty relief in 2025, Congress has a bittersweet opportunity to align the taxable unit with the guiding norm of taxation according to “ability to pay.” The federal income tax brackets have been designed around a misguided and poorly targeted assumption that comparing married couples is appropriate, whether because of pooling income, economies of scale, or untaxed housework and caregiving. This Article argues that the individual, rather than (married) couples, should emerge as the unit for income taxation under an egalitarian approach to distributive justice.

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November 30, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Avi-Yonah: Fixing Tax Law's APA Problem

Reuven S. Avi-Yonah (Michigan; Google Scholar), Fixing Tax Law's APA Problem, 177 Tax Notes Fed. 981 (Nov. 14, 2022):

Tax Notes Federal (2022)In this article, Avi-Yonah examines the post-Mayo revolution that has occurred in the application of the Administrative Procedure Act to tax regulations, and he offers two solutions to the problem of using notice and comment for those regs.

The APA Tax Revolution
Since the Supreme Court decided in Mayo that tax regulations are subject to the Administrative Procedure Act’s notice and comment procedures because they are not always interpretive rules (as Treasury had previously believed), there has been a revolution in applying the APA to tax regulations. In many cases, courts have declared tax regulations and notices invalid because they either did not follow proper APA notice and comment procedures, or did not adequately take into consideration adverse comments received during the procedure.

This revolution was led to a significant extent by one academic — professor Kristin Hickman of the University of Minnesota Law School — who has repeatedly argued that all tax regulations issued under section 7805 are legislative and therefore must be adopted through notice and comment [Coloring Outside the Lines: Examining Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements, 82 Notre Dame L. Rev. 1727 (2007)].

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November 30, 2022 in Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink

Tuesday, November 29, 2022

Kleiman Presents Impoverishment By Taxation And How American Governments Impoverish Their Own Today At NYU

Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar) presents the following papers at NYU today as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: 

Impoverishment by Taxation, 170 U. Pa. L. Rev. ___ (2022)

Ariel_Jurow_KleimanViewed in the aggregate, the U.S. fiscal system is progressive, reduces inequality, and cuts poverty. The system improves on market outcomes by transferring income from rich to poor. Yet this bird’s eye view rings hollow on the ground, where millions of low-income taxpayers across the United States are made poor or poorer by paying their state and federal taxes. In truth, while the U.S. fiscal system may be broadly equalizing and poverty reducing, for many struggling households, it is impoverishing.

This Article offers a new way to measure taxation of low-income households in the United States, presenting a concept called fiscal impoverishment.

Taxpayers are fiscally impoverished when they are made poor or poorer by paying state and federal taxes, after accounting for the offsetting cash or near-cash public benefits they receive. Distinct from the aggregate and anonymous measures by which we typically assess our tax and transfer system, fiscal impoverishment is dynamic and individualized. It highlights individual human dignity and implicates the economic responsibilities of the state vis-à-vis low-income taxpayers.

 

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November 29, 2022 in Colloquia, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Journal Of Legal Education Publishes New Double Issue

The Journal of Legal Education has published Vol. 70, No. 2 & 3 (Winter and Spring 2021):

Journal of Legal Education (2022)From the Editors

Articles

At the Lectern

Book Reviews

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November 29, 2022 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Wilking Presents Tax Incidence With Heterogeneous Firm Evasion Today At Boston College

Eleanor Wilking (Cornell) presents Tax Incidence with Heterogeneous Firm Evasion: Evidence from Airbnb Remittance Agreements at Boston College today as part of its Tax Policy Workshop hosted by Hugh Ault, Ray Madoff, Beverley Moran, Shuyi Oei, Jim Repetti, Diane Ring, and Steve Shay:

Wilking (2021)How does the obligation to remit affect consumption tax incidence? In classical tax theory, assigning the responsibility to transfer tax revenue to the government has no effect on which party bears the economic burden of a consumption tax. I explore this prediction in the context of agreements between city governments and a large digital platform firm that shifted the obligation to remit hotel taxes from independent renters to the platform firm itself. Using variation in the location and timing of these agreements, I identify a substantial increase in advertised tax-inclusive rental prices—a violation of remittance invariance—but comparatively modest declines in completed reservations. A contemporaneous increase in hotel tax revenue collections suggests that the policy was an effective tax increase, assessed on previously non-compliant renters. I explore heterogeneity in pass through of this effective tax increase using several proxies for renter price-setting sophistication. Pass-through was lowest among full-space, frequent renters who likely faced smaller optimization frictions relative to more amateur renters. My results indicate that shifting the remittance obligation to the platform increases after-tax prices and raises revenue, suggesting that consumers bear a greater share of the tax burden when the remittance obligation is shifted to a party with fewer evasion opportunities.

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November 29, 2022 in Colloquia, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Monday, November 28, 2022

Vella Presents Pillar 2’s Impact On Tax Competition Today At UC-Irvine

John Vella (Oxford) presents Pillar 2’s Impact on Tax Competition (with Michael P. Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)) at UC-Irvine today as part of its Tax Policy Colloquium

John-vellaThe Two-Pillar Solution agreed by 137 countries on 8 October 2021 has been hailed as “historic” and a “a once-in-a-generation accomplishment for economic diplomacy.” To a significant extent, this is due to the expected impact of Pillar 2 (essentially a global minimum tax) on tax competition among states. This paper examines Pillar 2’s impact on tax competition. It builds on a short policy brief released by the authors in January 2022 in which the main incentives created by Pillar 2 that are relevant to tax competition were first identified.

The paper is divided into 7 sections. Section 1 introduces the paper. Section 2 discusses Pillar 2’s objectives: addressing profit shifting and tax competition. Section 3 discusses the Top-Up Tax calculation under Pillar 2, with a particular focus on the “Substance Based Income Inclusion” and the “Qualified Domestic Minimum Top-up Tax” (QDMTT) variables. Section 4 sets out three main conclusions on Pillar 2’s impact on tax competition. 

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November 28, 2022 in Colloquia, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Satterthwaite: Understanding Self-Employment Trends In Tax Data

Emily Satterthwaite (Georgetown; Google Scholar), What's Going on With Self-Employment? (JOTWELL) (reviewing Andrew Garin (Illinois; Google Scholar), Emilie Jackson (Michigan State; Google Scholar) & Dmitri Koustas (Chicago; Google Scholar), New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data):

Jotwell (2023)Are there more self-employed people, or not? IRS data shows a significant increase in the portion of the workforce reporting positive net income from self-employment on their tax returns. It rose by about 20 percent after 2000, peaking in 2014 at just under 12 percent. However, annual labor force surveys suggest that the self-employment rate has been flat since 2000. How can these two results be reconciled? This question motivates a terrific new paper by Andrew Garin, Emilie Jackson, and Dmitri Koustas entitled, New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data. ...

The correlation between reporting more self-employment income and eligibility for larger refundable tax credits could mean either a real labor supply response (individuals actually working more in a self-employed capacity) or a pure reporting response, whether related to fake or real self-employment income.

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November 28, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Sunday, November 27, 2022

Auditing Scientology: Reexamining The Church's 501(c)(3) Tax Exemption Eligibility

Taylor C. Holley (J.D. 2022, Texas Tech), Comment, Auditing Scientology: Reexamining the Church's 501(c)(3) Tax Exemption Eligibility, 54 Tex. Tech L. Rev. 345 (2022): 

ScientologyThe Church of Scientology is one of the most discussed religions of the modern era, and its beliefs and practices have been shrouded in controversy since its emergence in the 1950’s. Shortly thereafter, the Internal Revenue Service recognized Scientology as a valid religious organization, thus granting certain governmental protections and benefits afforded to religious organizations in this country, including tax exemption. After a decades-long battle between the Church and the IRS, the IRS eventually granted a blanket tax exemption to all Scientology organizations under Section 501(c)(3) of the Internal Revenue Code.

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November 27, 2022 in Faith, Scholarship, Tax, Tax Scholarship | Permalink

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #4:

  1. SSRN Logo (2018) [455 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  2. [407 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  3. [289 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
  4. [247 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  5. [196 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)

November 27, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Friday, November 25, 2022

Next Week’s Tax Workshops

Next Week's Tax Workshops - linkedinMonday, November 28: John Vella (Oxford) will present Pillar 2’s Impact on Tax Competition (with Michael P. Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)) as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please contact Natascha Ryan Fastabend.

Tuesday, November 29: Eleanor Wilking (Cornell) will present Tax Incidence with Heterogeneous Firm Evasion: Evidence from Airbnb Remittance Agreements as part of the Boston College Tax Policy Workshop. If you would like to attend, please contact Jim Repetti.

Tuesday, November 29: Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar) will these two papers as part of the NYU Tax Policy and Public Finance Colloquium:

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November 25, 2022 in Colloquia, Legal Education, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

The New And Decidedly Improved IRS 'Fact Sheet' Frequently Asked Questions

Frank G. Colella (Pace), The New and Decidedly Improved IRS 'Fact Sheet' Frequently Asked Questions, 100 Taxes — The Tax Magazine 49 (Apr. 2022):

TaxesOn October 15, 2021, the IRS issued a News Release that updated its process for the issuance of frequently asked questions (FAQs) on “new tax legislation” and addressed concerns that taxpayers and practitioners had expressed about whether FAQs could be relied upon in the context of penalty relief requests. Had this News Release been issued as recently as two years ago, it may have raises some eyebrows because the number of IRS FAQs was relatively small and most practitioners were generally aware that they could not be cited as “authority” for a given tax position. But, in the post-Coronavirus world of tax practice and procedure, this News Release was a significant event given the sheer number of FAQs issued by the IRS in response to the tax legislation enacted as a result of the pandemic.

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November 25, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

Wednesday, November 23, 2022

Taxation Of NFT Transactions

Michael Lukacs (EY, New York), Oren Margulies (EY, Washington, D.C.) & Lakshmi Jayanthi (EY Boston), ABCs of NFTs: Key Tax Considerations, 177 Tax Notes Fed. 819 (Nov. 7, 2022):

Tax Notes Federal (2022)In this article, the authors explain what nonfungible tokens (NFTs) are, how various parties engage in NFT transactions, and how NFTs are exploited commercially, and they answer common questions about the taxation of NFT transactions — a subject on which there is no direct guidance.

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November 23, 2022 in Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink

Delmotte: The Promises And Pitfalls Of A Blockchain Driven Tax System

Charles Delmotte (NYU; Google Scholar), The Promises and Pitfalls of a Blockchain Driven Tax System:

Policymakers and international organizations such as the OECD defend new tax measures to increase tax compliance and decrease tax competition and tax evasion. The proposed new policies often change the nature or distribution of tax liabilities, for instance by changing the rate structure, introducing new taxable events, or redistributing taxing rights. In a divided political landscape, this article suggests another approach to simplify taxes and raise compliance. This article doesn’t intend to touch upon what we owe the government, but only regards how we execute the existing set of tax rules. Moreover, I will explore enhancing tax efficiency by altering the technological design that undergirds the tax system – by relying on blockchain technology.

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November 23, 2022 in Scholarship, Tax, Tax Scholarship | Permalink

SSRN Tax Professor Rankings

SSRN Logo (2018)SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database.  Here is the new list (through November 1, 2022) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and recent downloads (within the past 12 months):

    All-Time     Recent
1 Reuven Avi-Yonah (Michigan)  214,451 1 Reuven Avi-Yonah (Michigan) 11,049
2 Daniel Hemel (NYU) 127,477 2 Daniel Hemel (NYU) 5,104
3 Dan Shaviro (NYU) 125,641 3 Bridget Crawford (Pace) 4,272
4 Lily Batchelder (NYU) 125,185 4 Robert Sitkoff (Harvard) 2,920
5 David Gamage (Indiana-Bloom.) 122,450 5 Zachary Liscow (Yale) 2,761
6 Darien Shanske (UC-Davis) 115,439 6 Ruth Mason (Virginia) 2,676
7 David Kamin (NYU) 112,636 7 D. Dharmapala (Chicago) 2,618
8 Cliff Fleming (BYU)    107,287 8 Kyle Rozema (Washington University) 2,434
9 Manoj Viswanathan (UC-Hastings) 104,121 9 Richard Ainsworth (Boston Univ.) 2,411
10 Rebecca Kysar (Fordham) 103,236 10 Darien Shanske (UC-Davis) 2,405
11 Ari Glogower (Northwestern) 103,058 11 David Gamage (Indiana-Bloom.) 2,365
12 D. Dharmapala (Chicago) 48,388 12 Kim Clausing (UCLA)     2,333
13 Michael Simkovic (USC) 46,746 13 Jordan Barry (USC) 2,183
14 Paul Caron (Pepperdine) 40,043 14 Lily Batchelder (NYU) 2,112
15 Louis Kaplow (Harvard) 37,849 15 Louis Kaplow (Harvard) 2,031
16 Richard Ainsworth (Boston Univ.) 35,948 16 Michael Doran (Virginia) 1,900
17 Bridget Crawford (Pace) 33,632 17 Young Ran (Christine) Kim (Cardozo) 1,894
18 Robert Sitkoff (Harvard) 30,198 18 Dan Shaviro (NYU) 1,843
19 Vic Fleischer (UC-Irvine) 29,111 19 David Kamin (NYU) 1,812
20 Ed Kleinbard (USC) 28,834 20 Brad Borden (Brooklyn) 1,757
21 Brad Borden (Brooklyn) 28,791 21 Margaret Ryznar (Indiana-Indy)   1,703
22 Ruth Mason (Virginia) 27,572 22 Francine Lipman (UNLV) 1,624
23 Jim Hines (Michigan) 26,948 23 Edward McCaffery (USC) 1,366
24 Ted Seto (Loyola-L.A.) 25,788 24 Jeremy Bearer-Friend (George Wash.) 1,358
25 Katie Pratt (Loyola-L.A.) 25,746 25 Omri Marian (UC-Irvine) 1,347

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November 23, 2022 in Legal Education, Scholarship, Tax, Tax Prof Rankings, Tax Scholarship | Permalink