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Support TaxProf Blog by Shopping on Amazon

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TaxProf Blog participates in the amazon.com affiliate program. You can help support TaxProf Blog at no cost to you by making purchases through Amazon links on the blog and through the “Shop Amazon” tab on the header at the top of the blog: and the search box in the right…


Death of Robert Anthoine

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New York Times Obituary: Robert Anthoine — renowned tax and arts law expert and enthusiastic supporter of the arts, died on January 23, 2015 after a brief illness. … He graduated from Columbia Law School in 1949 and returned there to teach in 1952. In 1963, he joined Winthrop, Stimson,…


Caron: Thomas Piketty and Inequality — Legal Causes and Tax Solutions

Posted on by webmaster in Book Club, Scholarship, Tax Leave a comment

Paul L. Caron (Pepperdine), Thomas Piketty and Inequality: Legal Causes and Tax Solutions, 64 Emory L.J. Online 2073 (2015): Thomas Piketty’s Capital in the Twenty-first Century has acted as an accelerant fueling the fiery public debate over increasing inequality in America and around the world. Piketty makes the provocative empirical…


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…


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

Posted on by webmaster in Legal Education, Tax, Weekend Roundup Leave a comment

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 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…


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…


The IRS Scandal, Day 632

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New American, Surveillance of the Right Is Not New: The IRS Scandal in Historical Perspective: The Obama administration’s ongoing coverup of the IRS scandal about targeting the Tea Party is not the first instance of the federal government persecuting the political Right with IRS audits. In fact, the current IRS…


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