Archives

Emily Cauble (DePaul), Taxing Publicly Traded Entities: Publicly traded entities are generally treated as corporations for U.S. tax purposes. Under various exceptions, however, publicly traded entities may obtain special treatment if they earn predominately certain specified types of qualifying income. This Article examines potential rationales for granting special tax treatment…

Inside Higher Ed, Who Is Being Political?: There is wide agreement in North Carolina that Gene Nichol is an articulate and forceful advocate for the impoverished of his state, unafraid to criticize political leaders who in his opinion aren’t doing enough about poverty. Nichol does so from an academic perch….

New York Times Deal Book: 8 Tax Loopholes the Obama Administration Could Close, by Victor Fleischer (San Diego): President Obama’s State of the Union address revealed a streak of assertiveness and defiance that had been sorely lacking in the tax policy world. The budget proposal for the 2016 fiscal year…

The Volokh Conspiracy: Law Faculty Productivity Over Time, by Orin Kerr (George Washington): It’s generally understood that faculty productivity declines over time. The common wisdom is that professors write up a storm to get tenure; they then write somewhat less mid-career; and they don’t do much writing at all when…

Jonathan H. Choi (Wachtell, New York), Tax Commitment Devices, 15 J. Bus. & Sec. L. 1 (2015): Every line of the Internal Revenue Code is continually vulnerable to revision or repeal. With each new session of Congress, rates may rise or fall, transactions may become taxable or tax-free, and incentive…

Martin Katz (Dean, Denver) & Kenneth R. Margolis (Case Western), Transforming Legal Education as an Imperative in Today’s World: Leadership and Curricular Change: This article is a chapter in the new book, Building on Best Practices: Transforming Legal Education in a Changing World (Deborah Maranville, Lisa Radtke Bliss, Carolyn Wilkes…

Richard Schmalbeck (Duke), Ending the Sweetheart Deal between Big-Time College Sports and the Tax System: This paper was prepared for the annual conference of the National Center for Philanthropy and Law, held at the NYU Law School, held October 24-25, 2013. The overall topic was “Tax Issues Affecting Colleges and…

Call for papers: International Taxation in the Energy Sector: Oil, Gas and Energy Law Intelligence invites submissions for a special issue on International Taxation in the Energy Sector. … Submissions of relevant tax articles are invited for inclusion in this special tax issue. It is intended that the majority of…

Symposium, ERISA at 40: What Were They Thinking?, 6 Drexel L. Rev. 257-587 (2014) Norman P. Stein & James A. Wooten, Foreword, 6 Drexel L. Rev. 257 (2014) Norman P. Stein & Virginia Gordon, Welcome and Introductory Remarks, 6 Drexel L. Rev. 263 (2014) Panel 1, Setting the Stage: History…

Princeton Review, Colleges That Pay You Back: The 200 Best Value Colleges and What It Takes to Get In (2015): The Princeton Review has released a new book and online resource that addresses two of the major concerns of college applicants and their parents: paying for college and graduating with…