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President Obama Proposes 19% Global Minimum Corporate Tax, 14% Tax on Offshore Profits

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Bloomberg, Obama Said to Seek 19% Global Minimum Tax to Aid Road Fund: President Barack Obama will propose that U.S.-based companies pay a minimum 19 percent tax on their future foreign earnings, capturing profits that are now often beyond the government’s reach. Obama will also seek a 14 percent mandatory…


Former SMU Law School Dean Arrested on Prostitution Charge

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Dallas Morning News, Former SMU Law Dean Arrested on Prostitution Charge: The former dean of the Southern Methodist Law school was arrested early Sunday on a prostitution charge, jail records show. John Attanasio, 60, was booked into the Collin County jail Sunday. He was released later that day after posting…


The IRS Scandal, Day 634

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New York Post, ABCs of IRS Mess: Justice Department Is Tainted, Too: At her confirmation hearings Wednesday, Loretta Lynch said she’s only “generally aware” of the Justice Department’s investigation of IRS targeting of conservative groups. As a service for our likely new attorney general, here’s a primer on why so…


TaxProf Blog Weekend Roundup

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Saturday: The Betrayal of Socrates in Legal Education Nine California Law Schools Bucked National Trend, Increased 1L Enrollment in 2014 Simkovic: The Knowledge Tax The IRS Scandal, Day 632 Sunday: The Super Bowl and Tax The Super Bowl and Law School The Top 5 Tax Paper Downloads The IRS Scandal,…


The Super Bowl and Law School

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Wall Street Journal, Calling the Super Bowl Like Cris Collinsworth: In the two weeks before the Super Bowl, the New England Patriots and Seattle Seahawks are combing through endless amounts of tape. They are memorizing until they have instant recall to make split-second decisions and they are highlighting the mismatches…


The Top 5 Tax Paper Downloads

Posted on by webmaster in Scholarship, Tax, Top 5 Downloads Leave a comment

There is quite a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5: [248 Downloads] Important Developments in Federal Income Taxation (2014), by Edward A. Morse (Creighton) [152…


The IRS Scandal, Day 633

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Washington Times, Senate GOP Demands Obama Turn Over All Communications with IRS: Senate Republicans on Thursday asked President Obama to turn over all communications he and his aides have had with the IRS since 2010, hoping to find out whether the tax collection agency shared private taxpayer information with political…


The Betrayal of Socrates in Legal Education

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David Barnhizer (Cleveland State), The Betrayal of Socrates: My argument here is that there is a stark disjunction between the Socratic ideal and the reality found in the First Year of law school at nearly all institutions. The underlying assumption is simple—the initial foundational phase of an activity is the…


Nine California Law Schools Bucked National Trend, Increased 1L Enrollment in 2014

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National Jurist, Enrollment Up at 9 California Law Schools: Law school enrollment dropped by 7.2 percent this year, but 33 law schools bucked the trend and increased enrollment. Nine of those law schools hail from California — more than any other state. “We aren’t in an arctic vortex,” joked Edward…


Simkovic: The Knowledge Tax

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Michael Simkovic (Seton Hall), The Knowledge Tax: Labor economists struggle to explain why the rates of return to higher education have remained much higher than the rates of return to other investments. This article proposes a novel explanation: distortionary taxation. Economic theory suggests that when investments that are substitutes for…


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