Archives

Bradley Borden (Brooklyn), Rethinking the Tax-Revenue Effect of REIT Taxation, 16 Fla. Tax Rev. ___ (2015): Real estate investment trusts (REITs) have recently made headlines in major media outlets and have caught the attention of lawmakers and analysts because they erode the corporate tax base. REITs are not subject to…

Forbes, Super Bowl XLIX Tax Tale Of The Tape: Who Ya’ Got?, by Tony Nitti: Do me a favor. Put down the Form 1040 you’re working on, take a good look in the mirror, and be brutally honest with yourself: are you a typical tax accountant? Do you find yourself…

The Daily Californian op-ed, Occupy the Syllabus: We are calling for an occupation of syllabi in the social sciences and humanities. This call to action was instigated by our experience last semester as students in an upper-division course on classical social theory. Grades were based primarily on multiple-choice quizzes on…

Richard Murphy, Pragmatic Administrative Law and Tax Exceptionalism, 64 Duke L.J. Online 21 (2014): This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal contention is that courts and other commentators should give due weight to the history and virtues of the evolution of administrative law…

UC-Berkeley Press Release, Campus Poised to Act on Salary Gaps for Women, Minority Faculty: The gaps aren’t large, nor are the causes clear. But the campus is already planning to act on new findings that average salaries for women and minority-group faculty at UC Berkeley lag behind those for white…

Richard J. Pierce, Jr. (George Washington), Which Institution Should Determine Whether an Agency’s Explanation of a Tax Decision is Adequate?: A Response to Steve Johnson, 64 Duke L.J. Online 1 (2014): This Essay responds to Professor Steve Johnson’s Article for the 2014 Duke Law Journal Administrative Law Symposium, Reasoned Explanation…

Bloomberg, Ted Cruz Leads the New Conservative Crusade Against the IRS: Though the first day of Loretta Lynch’s AG hearings went as well as Democrats might have wanted, Senator Ted Cruz managed to steal the spotlight on an issue near and dear to the hearts of many conservatives: reforming the…

Enid Slack (Toronto) presents The Political Economy of Property Tax Reform at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series: Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes….

Wall Street Journal, Harvard, Stanford Lead Record Year for College Gifts; $37.5 Billion Is 10.8% Jump; Top 10 Schools Bring in 18% of Donations: Colleges and universities received a record $37.5 billion in donations last year, led by massive gifts to Harvard University, Stanford University and other already-wealthy schools. The…

New York Times: Gains From Economic Recovery Still Limited to Top One Percent, by Justin Wolters: Emmanuel Saez, the economics professor who crunches these numbers based on data provided by the Internal Revenue Service, has just released preliminary estimates for 2013. The share of total income (excluding capital gains) going…