Taxation & Estate Planning

Barker: An International Tax System for Emerging Economies, Tax Sparing, and Development

Posted on April 02, 2008
William B. Barker (Penn State) has published An International Tax System for Emerging Economies, Tax Sparing, and Development: It Is All About Source!, 29 U. Pa. J. Int'l L. 349-389 (2007). Here is the abstract: This Article proposes a source...

Call for Papers: New Voices in Trusts & Estates at 2009 AALS Annual Meeting

Posted on April 02, 2008
2009 AALS Annual Meeting Call for Papers and Participation, Section on Donative Transfers: New Voices in Trusts & Estates Trusts and Estates has long been a central part of the law school curriculum. But it is not a static field....

IRS Names David Hasen 2008-09 Professor-in-Residence

Posted on April 02, 2008
IRS Chief Counsel Donald L. Korb announced today (IR-2008-54) that he has selected David Hasen (Michigan) as the 2008-2009 Professor in Residence: We are excited to have David join us in the fall to carry on the fine tradition we...

Yale 1L Takes Deans to Task for Obsessing Over U.S. News Rankings

Posted on April 02, 2008
Law Schools Shouldn't Grub For Rankings (Hartford Courant), by Michael Seringhaus (J.D. 2010, Yale): In this piece, I discuss the overblown and often alarmist reactions of law school deans to the 2009 U.S. News rankings, published last Friday, in light...

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Taxing Ourselves

Posted on April 02, 2008
Joel Slemrod (University of Michigan) & Jon Bakija (Williams College) have published Taxing Ourselves: A Citizen's Guide to the Debate over Taxes (MIT Press, 4th ed. 2008). Here is the publisher's description: As Albert Einstein may or may not have...

Perry: Charitable Contributions in an Ideal Estate Tax

Posted on April 02, 2008
Miranda Perry Fleischer (Illinois) has published Charitable Contributions in an Ideal Estate Tax, 60 Tax L. Rev. 263 (2007). Here is the abstract: Charitable bequests have been fully deductible for federal estate tax purposes since 1918. The unlimited nature of...

NYLS Faculty Presentation Day 2008

Posted on April 02, 2008
New York Law School hosts Faculty Presentation Day 2008 today. Here are the presentations by NYLS's tax faculty: Session D: Life, Death, Old Age, and Taxes Diane L. Fahey, Can Tax Policy End Human Trafficking? William P. LaPiana, The Latest...

Average U.S. News Ranking, 1996-2009

Posted on April 02, 2008
Adjunct Law Prof passed along the average U.S. News & World Report overall ranking from 1996-2009 for the Top 30 law schools from 1996 (with data from Law Librarian Blog), to which I have added each school's 2009 overall ranking...

Simmons: California Tax Collection: Time for Reform

Posted on April 01, 2008
Daniel L. Simmons (UC-Davis) has published California Tax Collection: Time for Reform, 48 Santa Clara L. Rev. 279 (2008). Here is the abstract: California's tax collection system has been characterized in at least one legislative study as duplicative, a financial...

Tax Prof Moves, 2008-09

Posted on April 01, 2008
Entry Level Hires Ted Afield (Barnett, Bolt, Kirkwood, Long & McBride, Tampa, FL) to Ave Maria Joshia Blank (NYU Acting Assistant Professor) to Rutgers-Newark Roger Colinvaux (Joint Committee on Taxation) to Catholic Stephanie Hoffer (Northwestern VAP) to Ohio State Michele...

More U.S. News Rankings Coverage

Posted on April 01, 2008
Buffalo, Case, Iowa, Miami, Minnesota & UNC Deans React to Decline in U.S. News Rankings (Updated TaxProf Blog Post) The Contradictory Goals of Law School Rankings (Concurring Opinions), by Dan Solove Grad Rankings: Share Your Feels (Morse Code, U.S. News...

Galle: Do Hidden Taxes Increase Welfare?

Posted on April 01, 2008
Brian Galle (Florida State) has posted Do Hidden Taxes Increase Welfare? on SSRN. Here is the abstract: This preliminary idea draft offers a critical review of the economic literatue on the efficiency of low-salience taxes. In particular, I explore the...

Junior Prof Wanted to Teach in Seoul, South Korea

Posted on April 01, 2008
Beginning September 1, 2008, teach law at Transnational Law and Business University Graduate School of Law, one of Asia's most elite graduate law schools, in Seoul, Korea. Language of instruction (and all on-campus communication) is English-only. Students are mostly valedictorian...

Weisbach: The Irreducible Complexity of Firm-Level Income Taxes: Theory and Doctrine in the Corporate Tax

Posted on April 01, 2008
David A. Weisbach (Chicago) has published The Irreducible Complexity of Firm-Level Income Taxes: Theory and Doctrine in the Corporate Tax, 60 Tax L. Rev. 215 (2007). Here is the abstract: This paper argues that firm-level income taxes have an irreducible...

U.S. News Reveals Actual Ranking of Tier 3 and Tier 4 Schools

Posted on April 01, 2008
Geoffrey Rapp (Toledo) reveals the schools ranked #105 through #184.

Tax Planning for a Visiting Professorship & Sabbatical

Posted on April 01, 2008
With today's expiration of the AALS deadline for accepting a visiting professorship for the 2008-09 academic year, I thought it would be a good time to re-post the article, Tax Planning for Professional Sabatticals, by Myron Hulen (Colorado State University,...

Brian Leiter's Open Letter to Robert Morse of U.S. News

Posted on April 01, 2008
Here.

2009 U.S News Peer Reputation Rankings v. Overall Rankings

Posted on April 01, 2008
Yesterday, I blogged the 2009 U.S News Peer Reputation Rankings and Overall Rankings for all 184 law schools. Here is a list of the schools with at least a five-point difference in the two ranking measures among the schools with...

Texas "Pole Tax" on Strip Club Patrons Ruled Unconstitutional

Posted on April 01, 2008
The Houston Chronicle reports that a state district judge has ruled Texas's $5-per-customer pole tax unconstitutional. For prior TaxProf Blog coverage, see here. (Hat Tip: Ira Sheppard.)

More on Taxes and the Presidential Candidates

Posted on March 31, 2008
Center for American Progress : Five Easy Pieces and Two Trillion Dollars The Bush-McCain-Norquist Tax Agenda, by Robert Gordon & James Kvaal Citizens for Tax Justice: Center for American Progress Finds McCain Tax Plan a Continuation of George W. Bush/Grover...

TaxProf Blog Weekend Roundup

Posted on March 31, 2008
Saturday: Buffalo, Case, Iowa, Miami, Minnesota & UNC Deans React to Decline in U.S. News Rankings CT 30% Tax Credit Lures Movies From NY (10% Tax Credit) TIGTA Praises Private Tax Collection Program A Criticism of the Tax Treatment of...

TaxProf Blog Featured in Today's Wall Street Journal

Posted on March 31, 2008
TaxProf Blog is featured in the Blog Watch column in today's Wall Street Journal (page R8): Paul L. Caron, a professor at the University of Cincinnati College of Law and the author of numerous books, writes this influential and popular...

2009 U.S. News Rankings: Tax v. Overall

Posted on March 31, 2008
Following up on Friday's post on the new 2009 U.S. News Tax Rankings: the following chart shows the differences between a school's tax reputation and its overall reputation and overall ranking as measured by U.S. News:

Ethical and Tax Considerations in Winning an NCAA Tournament Office Pool

Posted on March 31, 2008
In light of the current standings in our NCAA basketball tournament pool, the post by Lisa Fairfax (Maryland) caught my eye: Brackets and the Workplace: I had the chance to read a story in the Pittsburgh Post-Gazette on the pros...

Lang Presents What Every Tax Lawyer Should Know About Patented Tax Strategies Today at Florida

Posted on March 31, 2008
Michael B. Lang (Chapman) presents What Every Tax Lawyer Should Know About Patented Tax Strategies at Florida today as part of its Faculty Enrichment Series. Here is the abstract: First, I will briefly provide a little patent law background to...

Rankings Implications of the NCAA Basketball Tournament

Posted on March 31, 2008
Amid Basketball Euphoria, Davidson's Admissions Officials Fret About Yield (Chronicle of Higher Education), by Lawrence Biemiller: Christopher Gruber, Davidson College?s vice president for admissions and financial aid, spent the weekend worrying. Interviewed Saturday by NPR?after Davidson?s 73-to-56 romp over Wisconsin,...

Germain Critiques Taxpayer's Reply Brief in Murphy

Posted on March 31, 2008
As blogged earlier today, Gregory L. Germain (Syracuse) critiques the taxpayer's reply brief in response to the Government's brief in opposition to her petition for certiorari in Murphy v. IRS, 493 F.3d 170 (D.C. Cir. 7/3/07): Murphy?s Last Rights Marrita...

2009 U.S News Peer Reputation Rankings (v. Overall Rankings)

Posted on March 31, 2008
The new online 2009 U.S. News Law School Rankings do not yet offer a way to sort by the various categories (although I am told that this feature will be added at some point in the future). On Friday, Richard...

Taxpayer Files Reply Brief in Murphy

Posted on March 31, 2008
Attorneys for Ms. Murphy on Thursday filed a reply brief in response to the Government's brief in opposition to the petition for certiorari in Murphy v. IRS, 493 F.3d 170 (D.C. Cir. 7/3/07): The court of appeals cannot, on the...

Warner Proposes $5/Month "Music Tax" for MP3 Downloads

Posted on March 31, 2008
Warner Music Group has proposed a $5/month music tax to be charged by ISPs for 24-hour access to high-quality music downloads: ARS Technica: Warner Music Floats ISP Surcharge Idea for Unlimited P2P Music, by Jacqui Cheng CNet News: Jim Griffin...

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