http://taxprof.typepad.com/taxprof_blog/ A Member of the Law Professor Blogs Network en-US Fri, 20 Nov 2009 15:30:00 -0500 http://www.typepad.com/ http://taxprof.typepad.com/taxprof_blog/2009/11/stanford-hosts.html http://taxprof.typepad.com/taxprof_blog/2009/11/stanford-hosts.html Stanford hosts the Fall 2009 Northern California Tax Roundtable today with these papers and commentary: David M. Hasen (Penn State), Financial Options in the Real World: An Economic and Tax Analysis Commentator: David S. Gamage (UC-Berkeley) David S. Gamage (UC-Davis) & Darien Shanske (UC-Hastings), Shedding Some Light on Hidden Taxes:... Conferences Tax Paul Caron Fri, 20 Nov 2009 15:30:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/lawsky-presents.html http://taxprof.typepad.com/taxprof_blog/2009/11/lawsky-presents.html Sarah B. Lawsky (George Washington; visiting at Virginia) presents On the Edge: Declining Marginal Utility and Tax Policy at Virginia today as part of its Faculty Workshop Series. Here is the abstract: Tax policy and scholarship generally assume that income has declining marginal utility (that is, that the next dollar... Colloquia Tax Paul Caron Fri, 20 Nov 2009 15:15:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/conference-on-.html http://taxprof.typepad.com/taxprof_blog/2009/11/conference-on-.html The two-day Fourth Annual Conference on Empirical Legal Studies kicks off today at USC. The tax panel is chaired by Scott Altman (USC): Dhammika Dharmapala (University of Illinois College of Law), C. Fritz Foley (Harvard Business School) & Kristin J. Forbes (MIT, Sloan School of Management), Watch What I Do,... Conferences Tax Paul Caron Fri, 20 Nov 2009 14:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/the-70.html http://taxprof.typepad.com/taxprof_blog/2009/11/the-70.html Smart Money, The 70% Discount on Goldman's $500M Gift, by Diana Ransom: It’s been dubbed the apology with a half-billion-dollar gift attached. In an attention-grabbing move this week, Goldman Sachs said it would launch a $500 million initiative to help small businesses with Warren Buffett as a key adviser, an announcement... News Tax Paul Caron Fri, 20 Nov 2009 13:24:06 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/11th-circuit.html http://taxprof.typepad.com/taxprof_blog/2009/11/11th-circuit.html The 11th Circuit hears oral argument at 9:00 a,m, in actor Wesley Snipes' appeal of his conviction on three misdemeanor tax fraud counts. The panel is Judge Stanley Marcus (a "movie buff') and Senior Circuit Judges R. Lanier Anderson (a former tax lawyer) and Peter Fay. Celebrity Tax Lore New Cases Tax Paul Caron Fri, 20 Nov 2009 06:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/senate-finance-committee-.html http://taxprof.typepad.com/taxprof_blog/2009/11/senate-finance-committee-.html Following up on Wednesday's post, Senate to Move Forward on Lael Brainard's Nomination Despite Tax Problems: the Senate Finance Committee meets today to vote on her nomination to be Undersecretary of the Treasury for International Affairs. Following up on Tuesday's post, Mundaca Responds to Senate Finance Committee Questions: the Senate... Congressional News Tax Paul Caron Fri, 20 Nov 2009 05:12:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/fishman-.html http://taxprof.typepad.com/taxprof_blog/2009/11/fishman-.html James J. Fishman (Pace) has posted Stealth Preemption: The IRS's Nonprofit Corporate Governance Initiative, 29 Va. Tax Rev. ___ (2010), on SSRN. Here is the abstract: The IRS, the primary federal regulator of charities, has initiated a corporate governance initiative. The intervention by the IRS into an area traditionally the... Scholarship Tax Paul Caron Fri, 20 Nov 2009 05:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/tigta-.html http://taxprof.typepad.com/taxprof_blog/2009/11/tigta-.html The Treasury Inspector General for Tax Administration yesterday reported that 372,000 taxpayers erroneously claimed education tax credits in 2006 and 2007, totaling $532 million (an average of over $1,400 improper credit per taxpayer). Improvements Are Needed in the Administration of Education Credits and Reporting Requirements for Educational Institutions (2009-30-141). IRS News Tax Paul Caron Fri, 20 Nov 2009 04:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/more-fiscal.html http://taxprof.typepad.com/taxprof_blog/2009/11/more-fiscal.html Following up on my previous post, NY Times: LILOs & SILOSs Cause "Fiscal Blood on the Tracks": Business Week, Wall Street Plays Hardball: Across the nation, local governments and related public entities, already reeling from the recession, face another fiscal crisis: billions of dollars in fees owed to UBS, Goldman... News Tax Paul Caron Fri, 20 Nov 2009 00:40:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/brian-galle-wins.html http://taxprof.typepad.com/taxprof_blog/2009/11/brian-galle-wins.html Brian D. Galle (Florida State) received honorable mention in the 2010 AALS Scholarly Paper Competition for his paper, Foundation or Empire? The Role of Charity in a Federal System, 88 Tex. L. Rev. ___ (2010). Brian will present the paper at the AALS Annual Meeting on Friday, January 8, at... Legal Education Tax Tax Profs Paul Caron Thu, 19 Nov 2009 16:02:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/desai-presents-.html http://taxprof.typepad.com/taxprof_blog/2009/11/desai-presents-.html Mihir A. Desai (Harvard Business School) presents Investor Taxation in Open Economies (with Dhammika Dharmapala (Illinois)) at Columbia today as part of its Tax Policy Colloquium Series. Here is the abstract: Despite the rise of foreign portfolio investment (FPI) as a dominant international capital flow, existing international tax policy norms... Colloquia Tax Paul Caron Thu, 19 Nov 2009 15:30:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/17-tax-increases.html http://taxprof.typepad.com/taxprof_blog/2009/11/17-tax-increases.html The Joint Committee on Taxation has published a list of the 17 tax increases in the Senate health care bill, which are estimated to raise $370.2 billion in revenues over ten years: 40% excise tax on health coverage in excess of $8,500/$23,000 ($149.1 billion) Employer W-2 reporting of value of... Congressional News Tax Paul Caron Thu, 19 Nov 2009 14:49:06 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/madoff-presents-.html http://taxprof.typepad.com/taxprof_blog/2009/11/madoff-presents-.html Ray D. Madoff (Boston College) presents her forthcoming book, Immortality and the Law: The Rising Power of the American Dead (Yale University Press, 2010), at Boston College today as part of its Legal History Roundtable. Here is the publisher's description: This book takes a riveting look at how the law... Book Club Colloquia Scholarship Tax Paul Caron Thu, 19 Nov 2009 13:53:59 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/philadelphia.html http://taxprof.typepad.com/taxprof_blog/2009/11/philadelphia.html The two-day 20th Annual Philadelphia Tax Conference kicks off today. For a list of speakers and their topics, see here. ABA Tax Section Conferences Tax Paul Caron Thu, 19 Nov 2009 13:17:59 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/caron-.html http://taxprof.typepad.com/taxprof_blog/2009/11/caron-.html With the Cincinnati Bengals now alone in first place in the AFC North Division, I thought it would be an opportune time to follow up last week's post (Tax Court Fumbles Substance-Over-Form Ball in Estate of Brown) and upload my article, Section 2036 Ruling May Force Bengals Out of Cincinnati,... IRS News Scholarship Tax Paul Caron Thu, 19 Nov 2009 06:15:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/court-lacks-.html http://taxprof.typepad.com/taxprof_blog/2009/11/court-lacks-.html The Tax Court yesterday ruled that it lacks jurisdiction to order the IRS to apologize to a taxpayer. Caldwell v. Commissioner, T.C. Summ. Op. 2009-169 (Nov. 18, 2009): The part of Caldwell's motion which we characterize as a "Request for Apology" asks that we require the IRS to enter into... New Cases Tax Paul Caron Thu, 19 Nov 2009 06:03:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/a-.html http://taxprof.typepad.com/taxprof_blog/2009/11/a-.html The Institute on Taxation and Economic Policy yesterday released Who Pays? A Distributional Analysis of the Tax Systems in All 50 States: Ten states—Washington, Florida, Tennessee, South Dakota, Texas, Illinois, Michigan, Pennsylvania, Nevada, and Alabama—are particularly regressive. These “Terrible Ten” states ask poor families—those in the bottom 20% of the... Tax Think Tank Reports Paul Caron Thu, 19 Nov 2009 06:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/galle-.html http://taxprof.typepad.com/taxprof_blog/2009/11/galle-.html Brian D. Galle (Florida State) has published Hidden Taxes, 87 Wash. U. L. Rev. 59 (2009). Here is the abstract: The idea of hidden taxes is as old as John Stuart Mill, but convincing evidence of their existence is new. In this Article, I survey and critique recent studies that... Scholarship Tax Paul Caron Thu, 19 Nov 2009 05:15:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/how-the-tax-code-encourages-debt.html http://taxprof.typepad.com/taxprof_blog/2009/11/how-the-tax-code-encourages-debt.html The New Yorker (Nov. 23, 2009), The Debt Economy -- How the Tax Code Encourages Debt, by James Surowiecki: John Kenneth Galbraith wrote that all financial crises are the result of “debt that, in one fashion or another, has become dangerously out of scale.” The recent financial crisis was no... News Tax Paul Caron Thu, 19 Nov 2009 01:19:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/senate-.html http://taxprof.typepad.com/taxprof_blog/2009/11/senate-.html I previously blogged the tax problems of Lael Brainard, President Obama's nominee to be Undersecretary of the Treasury for International Affairs. The tax problems are (1) twelve late payments of real estate and personal property taxes, and late payment of unemployment taxes; (2) failure to timely file employment eligibility verification... Congressional News News Tax Paul Caron Wed, 18 Nov 2009 15:47:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/house-senate.html http://taxprof.typepad.com/taxprof_blog/2009/11/house-senate.html Democratic leaders on the House Ways & Means Committee today announced that they would seek to pass by December 31 a one-year extension of the current estate tax ($3.5 million exemption and 45% top rate) for 2010, to avoid the scheduled repeal of estate tax in 2010. Yesterday, Senators Thomas... Congressional News News Tax Paul Caron Wed, 18 Nov 2009 14:55:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/allison-christians.html http://taxprof.typepad.com/taxprof_blog/2009/11/allison-christians.html Tax Prof Allison Christians has been named Teacher of the Year at Wisconsin. From the press release: Allison Christians was chosen Teacher of the Year from among all eligible tenure-track professors at the Law School by a poll of the three most recent classes (excluding the graduating class). Christians joined... Legal Education Tax Tax Profs Teaching Paul Caron Wed, 18 Nov 2009 14:05:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/what-constitutes.html http://taxprof.typepad.com/taxprof_blog/2009/11/what-constitutes.html David W. Randolph (Xavier University, Williams College of Business), "Unforeseen Circumstances" Exclusion From Gain on Sale of Home: Regulations and Private Letter Rulings Offer Examples of Situations the IRS Has Approved as Qualifying for Partial Exclusion of Gain (Journal of Accountancy): Single taxpayers or those married filing separately generally can... Scholarship Tax Paul Caron Wed, 18 Nov 2009 14:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/gamage-.html http://taxprof.typepad.com/taxprof_blog/2009/11/gamage-.html David Gamage (UC-Berkeley) has posted Preventing State Budget Crises: Redefining 'Tax Cuts' and 'Tax Hikes', 98 Cal. L. Rev. ___ (2010), on SSRN. Here is the abstract: Forty-nine of the U.S. states have balanced budget requirements, and every state acts as though bound by such constraints. These constraints create fiscal... Scholarship Tax Paul Caron Wed, 18 Nov 2009 13:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/johnson-its-.html http://taxprof.typepad.com/taxprof_blog/2009/11/johnson-its-.html Calvin H. Johnson (Texas) has posted Timber!, 125 Tax Notes 801 (Nov. 16, 2009), on his website. Here is the abstract: With budget deficits of $1.4 trillion, or 9.9% of GDP, we are facing a revenue crisis of epic proportions. Our tax accounting for timber produces an antitax subsidy when... Scholarship Tax Paul Caron Wed, 18 Nov 2009 05:07:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/lavoie-.html http://taxprof.typepad.com/taxprof_blog/2009/11/lavoie-.html Richard Lavoie (Akron) has posted Flying Above the Law and Under the Radar: Instilling a Taxpaying Ethos in Those Playing by Their Own Rules, 29 Pace L. Rev. ___ (2009), on SSRN. Here is the abstract: These days it really does seem like "only the little people pay taxes." Whether... Scholarship Tax Paul Caron Wed, 18 Nov 2009 05:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/100-more-.html http://taxprof.typepad.com/taxprof_blog/2009/11/100-more-.html From the Department of Justice: The Justice Department and IRS announced that over 14,700 taxpayers have come forward to report previously-undisclosed foreign bank accounts under the voluntary disclosure program the IRS implemented following the settlement. This figure represents almost double the initial numbers the IRS announced in October and dwarfs... News Tax Paul Caron Wed, 18 Nov 2009 04:20:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/aba-tax-section-2.html http://taxprof.typepad.com/taxprof_blog/2009/11/aba-tax-section-2.html The ABA Tax Section has published 29 News Quarterly No. 1 (Fall 2009): Opinion Point: Management Based Definition for Domestic Corporations, by Jonathan Schwartz (Barrister, Temple Tax Chambers, London) (pp. 1, 16) Opinion Point: Saving Private Ryan's Tax Refund, by Francine J. Lipman (Chapman) (pp. 17-19) Opinion Point: What's Next... ABA Tax Section Scholarship Tax Paul Caron Wed, 18 Nov 2009 02:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/lyons-presents-.html http://taxprof.typepad.com/taxprof_blog/2009/11/lyons-presents-.html William H. Lyons (Nebraska; visiting at Miami) presents Why Didn’t They Ask the Tax Experts? Congress, Treasury, and the Responses to the Home Mortgage Crisis at Miami today as part of itsFaculty Speaker Series: Lyons will discuss the various real estate recovery programs the Treasury Department has implemented under the... Colloquia Tax Paul Caron Tue, 17 Nov 2009 14:54:07 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/bill-belichick-.html http://taxprof.typepad.com/taxprof_blog/2009/11/bill-belichick-.html Bill Belichick, coach of my beloved New England Patriots, has been pilloried in the media for going for a first down Sunday night on 4th and 2 from his own 29-yard line with a little over 2 minutes remaining while leading the Indianapolis Coats 34-28. It turns out that Belichick... Celebrity Tax Lore News Tax Paul Caron Tue, 17 Nov 2009 13:55:40 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/new-issue-.html http://taxprof.typepad.com/taxprof_blog/2009/11/new-issue-.html The Journal of Taxation of Investments has published its Fall 2009 issue (Vol. 27, No. 1), with these articles: Matthew F. Kluchenek & Nicole M. Kuchera, A Credit Default Swaps Primer: Uses, Mechanics, Benefits, Risks, Regulation, and Developments, 27 J. Tax'n Inv. 3 (Fall 2009) Joseph Septimus, Are Life Settlements... Scholarship Tax Paul Caron Tue, 17 Nov 2009 13:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/the-best.html http://taxprof.typepad.com/taxprof_blog/2009/11/the-best.html Here. (Hat Tip: Jim Maule.) Tax Teaching Paul Caron Tue, 17 Nov 2009 06:16:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/mundaca-.html http://taxprof.typepad.com/taxprof_blog/2009/11/mundaca-.html Following up on my prior post, Senate Holds Hearing Today on Michael Mundaca's Nomination to be Assistant Secretary for Tax Policy: Michael Mundaca has submitted this 41-page document responding to questions from the Senate Finance Committee. Congressional News Tax Paul Caron Tue, 17 Nov 2009 05:30:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/belle-de-jour.html http://taxprof.typepad.com/taxprof_blog/2009/11/belle-de-jour.html Times Online, Belle de Jour Owns Up to Her Mother: Belle de Jour can rest easy: her mum doesn’t mind that she worked as a call girl whose online diary became a literary phenomenon. Dr. ooke Magnanti, a research scientist working in Bristol, unmasked herself yesterday as the anonymous author... Celebrity Tax Lore News Tax Paul Caron Tue, 17 Nov 2009 01:05:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/duff-presents.html http://taxprof.typepad.com/taxprof_blog/2009/11/duff-presents.html David G. Duff (University of british Columbia) presents Carbon Taxation in Theory and Practice at Loyola-L.A. today as part of its Tax Policy Colloquium Series. The commentators are Charles D. Kolstad and Corbett A. Grainger (both of the University of California-Santa Barbara, Department of Economics) (authors of Who Pays a... Colloquia Tax Paul Caron Mon, 16 Nov 2009 16:28:21 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/ny-considers.html http://taxprof.typepad.com/taxprof_blog/2009/11/ny-considers.html New York Daily News, Expose Tax Cheats' Web of Deceit - Pols: The state Tax Department is considering creating a Most Wanted list to shame tax cheats into paying, the Daily News has learned. Tax officials are looking into posting the top 200 business and top 200 personal tax delinquents... News Tax Paul Caron Mon, 16 Nov 2009 15:27:14 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/ayres-nelebuff-.html http://taxprof.typepad.com/taxprof_blog/2009/11/ayres-nelebuff-.html Ian Ayres (Yale Law School) & Barry Nalebuff (Yale School of Management), Winning the Audit Lottery: Compensation Could Turn Audit Participation Into an Act of Patriotism (Forbes): The chance your tax return will be audited is 2 in 1,000--and we think that's far too low. Really. In 2008 the average... Scholarship Tax Paul Caron Mon, 16 Nov 2009 15:15:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/10th-circuit-hears.html http://taxprof.typepad.com/taxprof_blog/2009/11/10th-circuit-hears.html The Tenth Circuit today hears oral argument in the Government's appeal of Sala v. United States, No. 08-1333, a Son-of-BOSS tax shelter case. New Cases Tax Paul Caron Mon, 16 Nov 2009 14:56:06 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/gao-obama-.html http://taxprof.typepad.com/taxprof_blog/2009/11/gao-obama-.html The Treasury Inspector General for Tax Administration has released Millions of Taxpayers May Be Negatively Affected by the Reduced Withholding Associated With the Making Work Pay Credit (2010-41-002): The Making Work Pay Credit, a provision of the American Recovery and Reinvestment Act of 2009, will apply to most taxpayers with... News Tax Paul Caron Mon, 16 Nov 2009 14:36:40 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/alstott-.html http://taxprof.typepad.com/taxprof_blog/2009/11/alstott-.html Anne Alstott (Harvard) has posted Why the EITC Doesn't Make Work Pay, 73 Law & Contemp. Probs. ___ (2010), on SSRN. Here is the abstract: Since 1975, the earned income tax credit (EITC) has transformed from a small, obscure provision of the federal tax code into one of the largest... Scholarship Tax Paul Caron Mon, 16 Nov 2009 14:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/can-states-.html http://taxprof.typepad.com/taxprof_blog/2009/11/can-states-.html National Law Journal, Satellite TV Takes Aim at Subscriber Taxes: Suing Over State Schemes that Favor Cable Rivals, Satellite Providers Win Some Big-Name Scholarly Support, by Teresa Baldas: Fists are flying again in the battle between satellite and cable TV providers. But this time, top constitutional scholars are gloving up... Tax Paul Caron Mon, 16 Nov 2009 12:30:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/usc-seeks-.html http://taxprof.typepad.com/taxprof_blog/2009/11/usc-seeks-.html The recently-launched Graduate Tax Program at the University of Southern California Gould School of Law is looking to hire an Academic Director: USC Gould School of Law seeks an academic director for new Tax LL.M. program. Ideal candidate will have demonstrated administrative skills transferable to this position, is a recognized... Legal Education Tax Tax Prof Jobs Paul Caron Mon, 16 Nov 2009 06:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/the-pulitzer.html http://taxprof.typepad.com/taxprof_blog/2009/11/the-pulitzer.html Washington Post, The Known World of Edward P. Jones, by Neely Tucker: Edward Paul Jones is sitting at a table in Guapo's restaurant in Tenleytown early on a midsummer evening, looking down into a glass of red wine. Nobody in the place recognizes him, although he's arguably the greatest fiction... Celebrity Tax Lore Tax Paul Caron Mon, 16 Nov 2009 05:23:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/fogg-.html http://taxprof.typepad.com/taxprof_blog/2009/11/fogg-.html T. Keith Fogg (Villanova) has posted In Whom We Trust, 43 Creighton L. Rev. ___ (2010), on SSRN. Here is the abstract: The federal government collects the majority of taxes through business entities that are required to withhold taxes from wages or collect excise taxes at the time of providing... Scholarship Tax Paul Caron Mon, 16 Nov 2009 05:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/zsa-zsa-gabor-.html http://taxprof.typepad.com/taxprof_blog/2009/11/zsa-zsa-gabor-.html Associated Press, Zsa Zsa Gabor Has $118,321 Tax Bill, Blames Madoff: Zsa Zsa Gabor's lawyer blames convicted swindler Bernard Madoff for a hefty tax bill owed by his client. According to documents obtained by The Associated Press on Friday, the IRS filed a lien of more than $118,000 for the... Celebrity Tax Lore Tax Paul Caron Mon, 16 Nov 2009 04:37:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/taxprof-blog-2.html http://taxprof.typepad.com/taxprof_blog/2009/11/taxprof-blog-2.html Saturday: Afield Presents Reducing the Tax Gap Through Church-Government Partnerships Today at Stetson CTJ: Judging Tax Expenditures Centrist Senators Consider 10-Year Estate Tax Phase-Down to $5m Exemption & 35% Rate NTA Annual Tax Conference Sunday: Top 5 Tax Paper Downloads America's Best College Teacher CTJ: State-by-State Impact of House Health... Legal Education Tax Weekend Roundup Paul Caron Mon, 16 Nov 2009 00:33:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/top-5--1.html http://taxprof.typepad.com/taxprof_blog/2009/11/top-5--1.html There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is now the #31 tax paper in all-time downloads out of 6154 tax papers: 1. [1135 Downloads] To Roth... Tax Top 5 Downloads Paul Caron Sun, 15 Nov 2009 18:55:19 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/americas-best.html http://taxprof.typepad.com/taxprof_blog/2009/11/americas-best.html Wall Street Journal, America's Top College Professor: Elliott West doesn't seem like the coolest guy on campus. With his tweed coat and thinning hair, he appears to be the stereotype of a studious professor, only truly at home among library stacks or in a dusty archive. But Prof. West, who... Legal Education Tax Paul Caron Sun, 15 Nov 2009 12:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/statebystate.html http://taxprof.typepad.com/taxprof_blog/2009/11/statebystate.html Citizens for Tax Justice, Health Care Reform Financing Options: Millionaires’ Surcharge in the House-Passed Health Care Reform Bill (State-by-State Figures in Appendix): H.R. 3962, the health care reform bill approved by the U.S. House of Representatives on November 7, includes a 5.4% surcharge on adjusted gross income (AGI) above $1... Tax Think Tank Reports Paul Caron Sun, 15 Nov 2009 07:14:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/the-power-of-.html http://taxprof.typepad.com/taxprof_blog/2009/11/the-power-of-.html Drew K. Barber (J.D. 2010, Connecticut) has published Note, The Power of Indian Tribes to Tax the Income of Professional Athletes and Entertainers Who Perform in Indian Country, 41 Conn. L. Rev. 1785 (2009). Here is the abstract: Athletes and entertainers represent some of the highest paid individuals in the... Scholarship Tax Paul Caron Sun, 15 Nov 2009 03:00:00 -0500