http://taxprof.typepad.com/taxprof_blog/ A Member of the Law Professor Blogs Network en-US Wed, 04 Nov 2009 04:00:00 -0500 http://www.typepad.com/ http://taxprof.typepad.com/taxprof_blog/2009/11/the-portability.html http://taxprof.typepad.com/taxprof_blog/2009/11/the-portability.html Ron Cheung (Florida State University, Department of Economics) & Chris Cunningham (Federal Reserve Bank of Atlanta) have posted Voters Hold the Key: Lock-In, Mobility, and the Portability of Property Tax Exemptions on SSRN. Here is the abstract: Since California voters approved Proposition 13 in 1978, fifteen states have enacted caps... Scholarship Tax Paul Caron Wed, 04 Nov 2009 04:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/mcintyre.html http://taxprof.typepad.com/taxprof_blog/2009/11/mcintyre.html Michael J. McIntyre (Wayne State) has published How to End the Charade of Information Exchange, 56 Tax Notes Int'l 255 (Oct. 26, 2009). Here is part of the Introduction: In Section I of this article, I analyze the new protocol between the United States and Switzerland. It is typical of... Scholarship Tax Paul Caron Wed, 04 Nov 2009 02:20:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/logue-presents-.html http://taxprof.typepad.com/taxprof_blog/2009/11/logue-presents-.html Kyle Logue (Michigan) presented Narrowing the Tax Gap Through Presumptive Taxation at Columbia as part of its Tax Policy Colloquium Series. Here is the abstract: This Article highlights the primary tax enforcement problem in the United States, that of noncompliant small and medium-sized businesses (“SMBs”), and it explores the possibility... Colloquia Tax Paul Caron Tue, 03 Nov 2009 15:15:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/testimony-at-yesterdays.html http://taxprof.typepad.com/taxprof_blog/2009/11/testimony-at-yesterdays.html Following up on yesterday's post on the meeting of the President's Task Force on Tax Reform: here are the witnesses who testified at yesterday's hearing (with links to their testimony): Edward D. Kleinbard (former Joint Committee on Taxation Chief of Staff and current USC Tax Prof) John Phillips (Phillips &... Tax Paul Caron Tue, 03 Nov 2009 14:36:00 -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 today released Taxpayer Information Is at Risk When Copies of Tax Returns and Transcripts Are Ordered (2009-40-140): TIGTA today publicly released its audit report of the IRS's processing of taxpayer requests for copies of tax returns and transcripts. TIGTA's audit concluded that the... Gov't Reports IRS News Tax Paul Caron Tue, 03 Nov 2009 13:48:08 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/10-iphone.html http://taxprof.typepad.com/taxprof_blog/2009/11/10-iphone.html Business Insider, 10 iPhone Apps Every Lawyer Should Have: [W]hether attorneys use the iPhone as their personal cell or their work device, they can make use of a variety of apps specifically directed to their lawyerly needs. My CLE Billing Timer Federal Rules of Civil Procedure Black's Law Dictionary Delaware... Legal Education Tax Paul Caron Tue, 03 Nov 2009 13:30:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/clark-sabelhaus-.html http://taxprof.typepad.com/taxprof_blog/2009/11/clark-sabelhaus-.html Robert L. Clark (North Carolina State University, Department of Economics) & John Sabelhaus (University of Maryland, Department of Economics) have published How Will the Stock Market Crash Affect the Choice of Pension Plans?, 62 Nat'l Tax J. 477 (2009). Here is the abstract: For the past three decades, there has... Scholarship Tax Paul Caron Tue, 03 Nov 2009 13:26:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/foundation-press-1.html http://taxprof.typepad.com/taxprof_blog/2009/11/foundation-press-1.html Foundation Press has published the second edition of our Tax Stories book: This book explores the historical contexts of seminal federal income tax cases and the role they continue to play in our current tax law. Each of the chapters sets forth the social, factual, and legal background of the... Book Club Tax Paul Caron Tue, 03 Nov 2009 06:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/irs-as-meat-loaf-.html http://taxprof.typepad.com/taxprof_blog/2009/11/irs-as-meat-loaf-.html The IRS yesterday released Two Out of Three Individuals Now Using IRS e-File (IR-2009-99): Individuals e-filed a record 95 million federal income tax returns during 2009, up almost 6% from last year's total of nearly 90 million. About two out of three taxpayers e-filed this year; out of the 141... Celebrity Tax Lore IRS News Tax Paul Caron Tue, 03 Nov 2009 05:55:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/cbpp-criticizes-.html http://taxprof.typepad.com/taxprof_blog/2009/11/cbpp-criticizes-.html The Center on Budget & Policy Priorities has published Berkley Estate Tax Bill Would Add Billions to Deficit While Benefiting Only Wealthiest 1 in 500 Estates: A new estate tax bill introduced by Representative Shelley Berkley (D-NV) and others would cost $119 billion more over the first decade (2012-2021) than... Tax Think Tank Reports Paul Caron Tue, 03 Nov 2009 05:38:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/pratt-.html http://taxprof.typepad.com/taxprof_blog/2009/11/pratt-.html Katherine Pratt (Loyola-L.A.) has posted Deducting the Costs of Fertility Treatment: Implications of Magdalin v. Commissioner for Opposite-Sex Couples, Gay and Lesbian Same-Sex Couples, and Single Women and Men, 2009 Wis. L. Rev. ___, on SSRN. Here is the abstract: This Article considers whether federal tax law permits taxpayers to... Scholarship Tax Paul Caron Tue, 03 Nov 2009 04:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/hillary-clinton-low-marginal-tax-rates-lead-to-terrorism.html http://taxprof.typepad.com/taxprof_blog/2009/11/hillary-clinton-low-marginal-tax-rates-lead-to-terrorism.html Reason, Hillary Clinton: Low Marginal Tax Rates Lead to Terrorism, by Tim Cavanaugh: Did Secretary of State Hillary Clinton admit that Americans are overtaxed during her business leader roundtable in Lahore, Pakistan? The juxtaposition of quotes in this Pakistan Daily Times article -- the first part about the government's failure... Celebrity Tax Lore Tax Paul Caron Mon, 02 Nov 2009 16:24:07 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/ed-rollins-owes-.html http://taxprof.typepad.com/taxprof_blog/2009/11/ed-rollins-owes-.html Ed Rollins, former National Campaign Director for the Ronald Reagan (1984) and Mike Huckabee (2008) presidential campaigns and current CNN Senior Political Contributor, owes more than $1.3 million in federal and state taxes: IRS tax liens: $1,126,166 New York tax warrant: $169,459 Oklahoma tax warrant: $35,114 Celebrity Tax Lore Tax Paul Caron Mon, 02 Nov 2009 16:14:10 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/sanchirico-presents-.html http://taxprof.typepad.com/taxprof_blog/2009/11/sanchirico-presents-.html Chris William Sanchirico (Pennsylvania) presents two papers at the University of Texas today as part of its Center for Law, Business, & Economics Workshop Series: A Critical Look at the Economic Argument for Taxing Only Labor Income, 63 Tax L. Rev. ___ (2010): "According to accepted wisdom, "the tax substitution... Colloquia Tax Paul Caron Mon, 02 Nov 2009 15:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/ny-times.html http://taxprof.typepad.com/taxprof_blog/2009/11/ny-times.html New York Times op-ed,Fiscal Blood on the Tracks, by Mitchell L. Moss (NYU): Like a tsunami that follows an undersea earthquake, collateral damage from the collapse of credit markets is about to strike the millions of daily transit riders in America’s biggest cities. Public transit agencies in cities including New... News Tax Paul Caron Mon, 02 Nov 2009 14:43:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/brady-.html http://taxprof.typepad.com/taxprof_blog/2009/11/brady-.html Peter J. Brady (Investment Company Institute) has published What Does the Market Crash Mean for the Ability of 401(k) Plans to Provide Retirement Income?, 62 Nat'l Tax J. 455 (2009). Here is the abstract: Deteriorating financial market conditions in 2008 intensified the debate over the ability of 401(k) plans to... Scholarship Tax Paul Caron Mon, 02 Nov 2009 14:21:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/milot-.html http://taxprof.typepad.com/taxprof_blog/2009/11/milot-.html Lisa Milot (Georgia) has posted What Are We -- Laborers, Factories, or Spare Parts? The Tax Treatment of Transfers of Human Body Materials on SSRN. Here is the abstract: Transfers of human body materials are ubiquitous. From surrogacy arrangements, to sales of eggs, sperm and plasma to clinics, to black... Scholarship Tax Paul Caron Mon, 02 Nov 2009 14:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/supreme-court.html http://taxprof.typepad.com/taxprof_blog/2009/11/supreme-court.html The U.S. Supreme Court today granted certirorari in Levin v. Commerce Energy Inc., No. 09-223. Here are the questions presented: Did Hibbs v. Winn, which addressed the scope of the Tax Injunction Act's bar against federal cases seeking to enjoin the assessment and collection of state taxes, eliminate or narrow... New Cases Tax Paul Caron Mon, 02 Nov 2009 13:29:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/us-is-.html http://taxprof.typepad.com/taxprof_blog/2009/11/us-is-.html The U.K.-based Tax Justice Network has issued its first-ever Financial Secrecy Index, a ranking of tax haven jurisdictions. The #1 tax haven is the United States. Here are the Top 10: United States (Delaware) Luxembourg Switzerland Cayman Islands United Kingdom (London) Ireland Bermuda Singapore Belgium Hong Kong Press and blogosphere... Tax Think Tank Reports Paul Caron Mon, 02 Nov 2009 11:45:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/subscribing-to.html http://taxprof.typepad.com/taxprof_blog/2009/11/subscribing-to.html We offer two ways for you to have TaxProf Blog content automatically delivered to your computer, cell phone, or mobile device, as explained in the left column of the blog under the banner, "Subscribe to TaxProf Blog Via RSS Feed or Email": RSS Feeds: You can subscribe to one of... About This Blog Legal Education Tax Paul Caron Mon, 02 Nov 2009 06:28:22 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/a-952.html http://taxprof.typepad.com/taxprof_blog/2009/11/a-952.html The Tax Foundation computes the income tax rates necessary to close the deficit: Tax Think Tank Reports Paul Caron Mon, 02 Nov 2009 06:05:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/report-12-vat-.html http://taxprof.typepad.com/taxprof_blog/2009/11/report-12-vat-.html The European Commission on Friday reported a 12% fraud rate ($150 billion annually) in the value-added tax among European Union member states. Study to Quantify and Analyse the VAT Gap in the EU-25 Member States. See also Combatting Tax Fraud. Tax Paul Caron Mon, 02 Nov 2009 06:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/zelenak-complex.html http://taxprof.typepad.com/taxprof_blog/2009/11/zelenak-complex.html Lawrence A. Zelenak (Duke) has posted Complex Tax Legislation in the Turbotax Era, 1 Colum. J. Tax L. ___ (2010), on SSRN. Here is the abstract: When tax returns were prepared with pencil and paper-in an era now gone forever-Congress did not impose income tax provisions of great computational complexity... Scholarship Tax Paul Caron Mon, 02 Nov 2009 05:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/gao-.html http://taxprof.typepad.com/taxprof_blog/2009/11/gao-.html The Government Accountability Office on Friday released Tax Debt Collection: IRS Needs to Better Manage the Collection Notices Sent to Individuals (GAO-09-976): According to the IRS, $23 billion in unpaid individual income tax debt existed in 2001, its most recent estimate. The notice phase is the first of IRS’s three-phase... Gov't Reports IRS News Tax Paul Caron Mon, 02 Nov 2009 03:29:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/taxprof-blog.html http://taxprof.typepad.com/taxprof_blog/2009/11/taxprof-blog.html Saturday: Deductibility of Halloween Costumes State Death Taxes Pose Trap for Upper Middle Class as Federal Estate Tax Recedes Devereux & Fuest: Is the Corporation Tax an Effective Automatic Stabilizer? Recasting Carried Interest: An Examination of Tax Reform Proposals The Constitutionality of Post-Davis Conduit Bonds Sunday: Chicago Property Taxes Increase... Legal Education Tax Weekend Roundup Paul Caron Mon, 02 Nov 2009 01:12:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/chicago-property.html http://taxprof.typepad.com/taxprof_blog/2009/11/chicago-property.html The Chicago Sun-Times reports that property taxes in Chicago have increased an average of 9.6% this year. The property taxes on President Obama's home at 5046 South Greenwood Avenue increased 1.0%. Other Chicago politicians with below average property tax increases include: Alexi Giannoulias (Illinois Treasurer): 1.0% Richard Daley (Chicago Mayor):... Tax Paul Caron Sun, 01 Nov 2009 10:14:23 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/california-grabs.html http://taxprof.typepad.com/taxprof_blog/2009/11/california-grabs.html L.A. Times: California to Withhold a Bigger Chunk of Paychecks: Starting Sunday, cash-strapped California will dig deeper into the pocketbooks of wage earners -- holding back 10% more than it already does in state income taxes just as the biggest shopping season of the year kicks into gear. Technically, it's... News Tax Paul Caron Sun, 01 Nov 2009 09:52:33 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/top-5-tax.html http://taxprof.typepad.com/taxprof_blog/2009/11/top-5-tax.html 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. [805 Downloads] To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond, by Richard L.... Tax Top 5 Downloads Paul Caron Sun, 01 Nov 2009 09:12:05 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/even-macpherson-.html http://taxprof.typepad.com/taxprof_blog/2009/11/even-macpherson-.html William E. Even (Miami University, Richard T. Farmer School of Business Administration) & David A. Macpherson (Trinity University, Department of Economics) have published Managing Risk Caused by Pension Investments in Company Stock, 62 Nat'l Tax J. 439 (2009). Here is the abstract: This paper uses simulation methods to determine the... Scholarship Tax Paul Caron Sun, 01 Nov 2009 08:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/alstott-family-law.html http://taxprof.typepad.com/taxprof_blog/2009/11/alstott-family-law.html Anne Alstott (Harvard) has posted Private Tragedies? Family Law as Social Insurance, 4 Harv. L. & Pol'y Rev. ___ (2009), on SSRN. Here is the abstract: Family law is full of private tragedy. Case after case pits one family member against another in a zero-sum struggle for resources. Spouses battle... Scholarship Tax Paul Caron Sun, 01 Nov 2009 06:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/11/elliott-.html http://taxprof.typepad.com/taxprof_blog/2009/11/elliott-.html William D. Elliott has published Fifth Circuit Survey -- Taxation, 41 Tex. Tech. L. Rev. 1141 (2009). Here is the Introduction: This Article focuses on Fifth Circuit decisions involving questions of taxation. While the Fifth Circuit decided more tax cases than are mentioned here, the cases selected are those that... Scholarship Tax Paul Caron Sun, 01 Nov 2009 03:00:00 -0500 http://taxprof.typepad.com/taxprof_blog/2009/10/deductibility-of.html http://taxprof.typepad.com/taxprof_blog/2009/10/deductibility-of.html Jim Maule, Unmasking the Deductibility of Halloween Costumes: A few weeks ago, an email came my way that opened with this question: “Can you deduct the cost of your Halloween costume as a business expense?” It then answered the question: No, if you bought it to go trick-or-treating with your... Celebrity Tax Lore Tax Paul Caron Sat, 31 Oct 2009 09:08:49 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/state-death.html http://taxprof.typepad.com/taxprof_blog/2009/10/state-death.html Wall Street Journal, State Death Taxes Are the Latest Worry: With the federal estate tax disappearing for most people, state death taxes have emerged as a surprise new worry. This year, the federal exemption rose to $3.5 million per individual, or as much as $7 million per married couple. At... Tax Paul Caron Sat, 31 Oct 2009 08:54:25 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/devereux-.html http://taxprof.typepad.com/taxprof_blog/2009/10/devereux-.html Michael P. Devereux (University of Oxford, Saïd Business School) & Clemens Fuest (University of Oxford, Saïd Business School) have published Is the Corporation Tax an Effective Automatic Stabilizer?, 62 Nat'l Tax J. 429 (2009). Here is the abstract: We investigate the extent to which the corporation tax can act as... Scholarship Tax Paul Caron Sat, 31 Oct 2009 07:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/recasting-carried-interest.html http://taxprof.typepad.com/taxprof_blog/2009/10/recasting-carried-interest.html Marguerite Racher Snyder (J.D. 2009, Indiana) has published Note, Recasting Carried Interest: An Examination of Recent Tax Reform Proposals, 84 Ind. L.J. 1449 (2009). Here is part of the Introduction: This Note assesses whether carried interest, a fund manager's profits interest, should be taxed at ordinary income rates or maintain... Scholarship Tax Paul Caron Sat, 31 Oct 2009 06:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/post-davis-.html http://taxprof.typepad.com/taxprof_blog/2009/10/post-davis-.html Sean Carey (J.D. 2010, Fordham) has published Note, Post-Davis Conduit Bonds: At The Intersection of the Dormant Commerce Clause and Municipal Debt, 78 Fordham L. Rev. 121 (2009). Here is the abstract: This Note addresses the constitutionality of the selective taxation of conduit bonds, a subset of municipal bonds that... Scholarship Tax Paul Caron Sat, 31 Oct 2009 04:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/sanchirico.html http://taxprof.typepad.com/taxprof_blog/2009/10/sanchirico.html Chris William Sanchirico (Penn) has posted Tax Eclecticism on SSRN. Here is an excerpt from the Introduction: Under the current tax and transfer system, the taxes that each individual must pay to the government, and the transfers that she is entitled to receive, are based on a long and varied... Scholarship Tax Paul Caron Fri, 30 Oct 2009 15:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/graham-kim.html http://taxprof.typepad.com/taxprof_blog/2009/10/graham-kim.html John R. Graham (Duke University, Fuqua School of Business) & Hyunseob Kim (Duke University, Fuqua School of Busines) have published The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates, 62 Nat'l Tax J. 413 (2009). Here is the abstract: We investigate... Scholarship Tax Paul Caron Fri, 30 Oct 2009 14:54:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/blair-churches-.html http://taxprof.typepad.com/taxprof_blog/2009/10/blair-churches-.html Keith Blair (Baltimore) has published Praying for a Tax Break: Churches, Political Speech and the Loss of Section 501(c)(3) Tax Exempt Status, 86 Denv. U. L. Rev. 405 (2009). Here is the abstract: Churches in the United States, like individuals, are free to speak on any issue that they choose.... Scholarship Tax Paul Caron Fri, 30 Oct 2009 14:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/gershon-.html http://taxprof.typepad.com/taxprof_blog/2009/10/gershon-.html I. Richard Gershon (Charleston) has posted Teaching Federal Income Taxation Using Socioeconomics, 41 San Diego L. Rev. 401 (2004), on SSRN. Here is the abstract: Taxpayers do not always act in ways that can be predicted solely by their economic interests. This article explores the use of socioeconomic theory in... Scholarship Tax Teaching Paul Caron Fri, 30 Oct 2009 13:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/tax-analysts-.html http://taxprof.typepad.com/taxprof_blog/2009/10/tax-analysts-.html Tax Analysts hosts a conference today on The State Fiscal Crisis: Where It Came From, How to Solve It at the National Press Club in Washington, D.C.: Please join us for a roundtable discussion about what factors caused the fiscal crisis that states continue to face, and about the steps... Conferences Tax Paul Caron Fri, 30 Oct 2009 06:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/tigta-irs-is-not--1.html http://taxprof.typepad.com/taxprof_blog/2009/10/tigta-irs-is-not--1.html The Treasury Inspector General for Tax Administration yesterday released Controls Over the Contracting Officer’s Technical Representatives Workforce Were Ineffective, Resulting in Significant Risks to the Government (2009-10-139): The IRS must increase the effectiveness of its contract oversight, the Treasury Inspector General for Tax Administration (TIGTA) concluded in a report publicly... IRS News Tax Paul Caron Fri, 30 Oct 2009 05:38:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/listokin-.html http://taxprof.typepad.com/taxprof_blog/2009/10/listokin-.html Yair Jason Listokin (Yale) has posted Stabilizing the Economy Through the Income Tax Code,123 Tax Notes 1575 (June 29, 2009), on SSRN. Here is the abstract: This note examines how the income tax code can be altered to stabilize the economy in the face of fluctuations. First, the note suggests... Scholarship Tax Paul Caron Fri, 30 Oct 2009 05:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/irss-top-10.html http://taxprof.typepad.com/taxprof_blog/2009/10/irss-top-10.html The Treasury Inspector General for Tax Administration yesterday released the Top 10 management challenges facing the IRS for 2009-10: Modernization Security Tax Compliance Initiatives Implementing Tax Law Changes Providing Quality Taxpayer Service Operations Human Capital Erroneous and Improper Payments and Credits Globalization Taxpayer Protection and Rights Leveraging Data to Improve... IRS News Tax Paul Caron Fri, 30 Oct 2009 04:43:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/new-estate-tax.html http://taxprof.typepad.com/taxprof_blog/2009/10/new-estate-tax.html Hani Sarji, a Tax LL.M candidate at New York Law School, has launched Future of the Federal Estate Tax, a blog designed to keep readers up-to-date onestate tax reform. (Hat Tip: Wills, Trusts & Estates Prof Blog.) Tax Paul Caron Fri, 30 Oct 2009 01:59:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/brooks-presents-.html http://taxprof.typepad.com/taxprof_blog/2009/10/brooks-presents-.html Kimberly Ruth Brooks (McGill) presents Hope for Harmonization? The Potential for Multilateral Tax Agreements at Brooklyn today as part of its Faculty Workshop Series. Here is the abstract: Many substantive areas within legal studies have been exploring the possibilities presented by inter-country multilateral agreements as a mechanism for coordinating regulatory... Colloquia Tax Paul Caron Thu, 29 Oct 2009 15:19:31 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/donald-duck-and-.html http://taxprof.typepad.com/taxprof_blog/2009/10/donald-duck-and-.html (Hat Tip: Beau Baez.) Celebrity Tax Lore Tax Paul Caron Thu, 29 Oct 2009 14:55:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/viard-.html http://taxprof.typepad.com/taxprof_blog/2009/10/viard-.html Alan D. Viard (American Enterprise Institute) has published Two Cheers for Corporate Tax Base Broadening, 62 Nat'l Tax J. 399 (2009). Here is the abstract: Many economists favor revenue-neutral reforms that broaden the corporate tax base and lower the statutory tax rate. Economic analysis provides partial, but not complete, support... Scholarship Tax Paul Caron Thu, 29 Oct 2009 14:46:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/alarie-.html http://taxprof.typepad.com/taxprof_blog/2009/10/alarie-.html Benjamin Alarie (University of Toronto, Faculty of Law) has posted Trebilcock on Tax Avoidance on SSRN. Here is the abstract: Michael Trebilcock is by all accounts one of his generation's most prolific and important scholars of law and economics. Through more than 200 articles, book chapters, books, edited volumes, and... Scholarship Tax Paul Caron Thu, 29 Oct 2009 14:00:00 -0400 http://taxprof.typepad.com/taxprof_blog/2009/10/newman-.html http://taxprof.typepad.com/taxprof_blog/2009/10/newman-.html Joel S. Newman (Wake Forest) has posted two tax papers on SSRN: Pedal Power: A study of the development, the pros and cons, and the reaction to, the recently enacted bike commuter tax fringe benefit law. Ironically, even though Congressman Earl Blumenauer (D.Oregon) worked for at least seven years to... Scholarship Tax Paul Caron Thu, 29 Oct 2009 13:00:00 -0400