TaxProf Blog tag:typepad.com,2003:weblog-32101 2012-01-27T20:19:56Z A Member of the Law Professor Blogs Network TypePad
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 The Legal Whiteboard tag:typepad.com,2003:post-6a00d8341c4eab53ef01676131dcdb970b 2012-01-27T15:19:56-05:00 2012-01-27T21:46:23Z 2012-01-27T20:19:56Z I am thrilled to welcome The Legal Whiteboard: Trends, Facts and Ideas on Law and Legal Education, edited by Bill Henderson (Indiana) and Andy Morriss (Alabama), to our Law Professor Blogs Network. From Bill's inaugural post: According to a lot of reputable media outlets, the sky is falling for both... Paul Caron Legal Education Lederman Presents Measured Tax Enforcement Today at Miami tag:typepad.com,2003:post-6a00d8341c4eab53ef0168e6345157970c 2012-01-27T14:55:00-05:00 2012-01-27T21:57:46Z 2012-01-27T19:55:00Z Leandra Lederman (Indiana-Bloomington) presents Measured Tax Enforcement (with Ted Sichelman (San Diego)) at Miami today as part of its Speaker Series: Governments rely largely on tax revenues. Traditional economic models of tax compliance typically assume that it is in the government’s best interest to maximize the amount of tax due... Paul Caron Colloquia Scholarship Tax Howard Abrams Named Dean Finalist at Emory tag:typepad.com,2003:post-6a00d8341c4eab53ef0163003bd937970d 2012-01-27T14:19:38-05:00 2012-01-27T19:21:27Z 2012-01-27T19:19:38Z Tax Prof Howard Abrams has been named a Dean Finalist at Emory, along with Robert Schapiro and Frank Vandall. From The Faculty Lounge: Emory Law announced its dean search on Jaunary 12, 2012 with a call for nominations of tenured Emory faculty. Based on the timeline set out in this... Paul Caron Legal Education Tax When Higher Marginal Tax Rates Helped the Economy tag:typepad.com,2003:post-6a00d8341c4eab53ef0168e609fc26970c 2012-01-27T14:00:00-05:00 2012-01-27T19:00:00Z 2012-01-27T19:00:00Z Nicholas Paleveda (CEO, National Pension Partners; Adjunct Professor, Northeastern Graduate Tax Program), Professor Paleveda's Paradox: When Higher Marginal Tax Rates Helped the Economy: This paper reviews the time where higher marginal tax rates actually helped the economy. In some cases lowering the marginal tax rate, the economy did not improve.... Paul Caron Scholarship Tax Walker: A Tax Response to the Executive Pay Problem tag:typepad.com,2003:post-6a00d8341c4eab53ef0168e5efd88f970c 2012-01-27T13:30:00-05:00 2012-01-27T18:57:48Z 2012-01-27T18:30:00Z David I. Walker (Boston University), A Tax Response to the Executive Pay Problem: Many observers believe that that the public company executive labor market is deficient and results in systematically excessive compensation. This Article accepts that premise and considers potential regulatory responses. Specifically, this Article proposes and analyzes a two-pronged... Paul Caron Scholarship Tax Kollman and the IRS's Power Over a Taxpayer's Method of Accounting tag:typepad.com,2003:post-6a00d8341c4eab53ef0168e5edd2e5970c 2012-01-27T13:00:00-05:00 2012-01-27T18:00:00Z 2012-01-27T18:00:00Z Deborah K. Jones & Albert D. Spalding Jr. (both of Wayne State University, School of Business Administration), Finding the Outer Limits of IRS Accounting Discretion: The Kollman Case, 4 Acc't & Tax'n 109 (2012): The statutory language of the Internal Revenue Code gives cognizance to the methods of accounting used... Paul Caron Scholarship Tax Olivas: Ask Not For Whom The Law School Bell Tolls tag:typepad.com,2003:post-6a00d8341c4eab53ef01630013cae7970d 2012-01-27T06:00:00-05:00 2012-01-27T11:00:00Z 2012-01-27T11:00:00Z Michael Olivas (Houston; President, AALS), Ask Not For Whom The Law School Bell Tolls: It is a fact universally acknowledged that law faculty are in want of purpose. It takes a lot to get us riled, and even more to call us to the barricades. But the current state of... Paul Caron Legal Education Stone: Lessons From the Energy Crisis tag:typepad.com,2003:post-6a00d8341c4eab53ef0162fffc35db970d 2012-01-27T05:00:00-05:00 2012-01-27T10:00:00Z 2012-01-27T10:00:00Z In celebration of the 40th anniversary of the publication of its inaugural issue, Tax Notes is re-publishing memorable articles from its archives. Lawrence M. Stone (UC-Berkeley), Lessons From the Energy Crisis, 134 Tax Notes 431 (Jan. 23, 2012): This article was originally published on July 22, 1974. Lawrence M. Stone... Paul Caron Scholarship Tax NY Times' David Segal: 'Business of Law Schools Is Crazy' tag:typepad.com,2003:post-6a00d8341c4eab53ef0167612789ba970b 2012-01-27T04:45:00-05:00 2012-01-27T14:12:10Z 2012-01-27T09:45:00Z Is Law School a Losing Game? (Jan. 9) Law Students Lose the Grant Game as Schools Win (May 1) Law School Economics: Ka-Ching! (July 17) What They Don’t Teach Law Students: Lawyering (Nov. 20) For Law Schools, a Price to Play the ABA's Way (Dec. 18) (Hat Tip: Volokh Conspiracy.) Paul Caron Legal Education The Case Against the Tax Exception to the Six-Year Bar on Claims Against the Government tag:typepad.com,2003:post-6a00d8341c4eab53ef0162fffe707b970d 2012-01-27T04:14:00-05:00 2012-01-27T09:14:00Z 2012-01-27T09:14:00Z Adam R.F. Gustafson (Law Clerk, Judge Janice Rogers Brown, U.S. Court of Appeals for the D.C. Circuit), An “Outside Limit” for Refund Suits: The Case Against the Tax Exception to the Six-Year Bar on Claims Against the Government, 90 Or. L. Rev. 191 (2011): Longstanding judicial precedent and the official... Paul Caron Scholarship Tax An Empirical Analysis of the Tax Gap tag:typepad.com,2003:post-6a00d8341c4eab53ef0162fff9ee50970d 2012-01-27T02:00:00-05:00 2012-01-27T07:00:00Z 2012-01-27T07:00:00Z Richard Cebula (Jacksonville University, Davis College of Business) & Edgar L. Feige (University of Wisconsin), America’s Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S.: This study empirically investigates the extent of non compliance with the tax code and the determinants of federal income... Paul Caron Scholarship Tax Barnes Presents Political Fragmentation and Taxation Today at Indiana tag:typepad.com,2003:post-6a00d8341c4eab53ef0168e62317c0970c 2012-01-26T15:56:44-05:00 2012-01-26T20:58:09Z 2012-01-26T20:56:44Z Lucy Barnes (Nuffield College, Oxford University) presents When Does Tax Reform Occur and What Shapes its Distributional Effects? Coalition Politics in the United States at Indiana-Bloomington today as part of its Tax Policy Colloquium Series hosted by Ajay Mehrotra: What explains variation in the progressivity of taxation across countries andover... Paul Caron Colloquia Scholarship Tax WSJ: The Buffett Tax Ruse tag:typepad.com,2003:post-6a00d8341c4eab53ef0163002cef63970d 2012-01-26T15:16:00-05:00 2012-01-26T21:25:57Z 2012-01-26T20:16:00Z Wall Street Journal editorial, The Buffett Ruse: Obama's Ploy Means the Highest Capital Gains Tax Rate Since 1978: Remember the moment in 2008 when Charlie Gibson of ABC News asked Senator Barack Obama why he would support raising the capital gains tax even though "revenues from the tax increased" when... Paul Caron Tax Morse: Important Developments in Federal Income Tax (2010-11) tag:typepad.com,2003:post-6a00d8341c4eab53ef016761089a13970b 2012-01-26T14:00:00-05:00 2012-01-26T19:26:32Z 2012-01-26T19:00:00Z Edward A. Morse (Creighton), Important Developments in Federal Income Tax (2010-11): This outline covers significant developments in federal income taxation along with related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items... Paul Caron Scholarship Tax Gutting: The Meaning of 'Limited Partner' in the Internal Revenue Code tag:typepad.com,2003:post-6a00d8341c4eab53ef0168e5efaa3b970c 2012-01-26T13:30:00-05:00 2012-01-26T18:30:00Z 2012-01-26T18:30:00Z Kristin Balding Gutting (Charleston), Keeping Pace with the Times: Exploring the Meaning of Limited Partner for Purposes of the Internal Revenue Code, 60 U. Kan. L. Rev. 89 (2011): This article explores the use of the term “limited partner” within the passive loss rules of § 469 and the corresponding... Paul Caron Scholarship Tax