TaxProf Blog
Features news, information, and resources related to tax law primarily for law school tax professors.
Author: Paul L. Caron, a law professor and director of faculty projects at the University of Cincinnati College of Law, edits TaxProf Blog, which is part of the Law Professor Blogs Network. He also is on the board of advisers for Law School Innovation.
Blawg Related Categories: Law Professors • Tax Law • University of Cincinnati • Law Professor
Recent Posts from TaxProf Blog
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Frankel & Nogid: Retroactive Tax Increases and the Ex Post Facto Clause
Paul H. Frankel & Amy F. Nogid (both of Morrison & Foerster, New York) have published The Manifest Justice of the Manifest Injustice Doctrine: The Time Has Come to Invoke the Ex Post Facto Clause…
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Why Untenured Faculty Should Be Paid More Than Tenured Faculty
Today's Inside Higher Ed: Why Assistant Professors Should Earn More Than the Tenured, by James D. Miller (Smith College, Department of Economics): Although it is far from the norm, a few colleges pay their assistant…
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Edgar: Building a Better GAAR
Tim Edgar (University of Western Ontario, Faculty of Law) has published Building a Better GAAR, 27 Va. Tax Rev. 833 (2008). Here is the abstract: The paper uses a consequential perspective to explore the design…
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Fogg: § 6672: A Flawed Collection Device
Keith Fogg (Villanova) has posted Leaving Money on the Table and Providing an Incentive Not to Pay: The Story of a Flawed Collection Device on SSRN. Here is the abstract: As of September 30, 2007,…
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Infanti: Taxing Civil Rights Gains
Anthony C. Infanti (Pittsburgh) has posted Taxing Civil Rights Gains on SSRN. Here is the abstract: In this article, I take a novel approach to the question of what constitutes a "tax." I argue that…
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NY Times: Pastors’ Web Electioneering Attracts IRS Review of Tax Exemption
New York Times: Pastors’ Web Electioneering Attracts U.S. Reviews of Tax Exemptions, by Paul Vitello: There was a time when a minister like James David Manning could stand in the pulpit of his little church…
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Borden: Profits-Only Partnership Interests
Bradley T. Borden (Washburn) has posted Profits-Only Partnership Interests, 74 Brooklyn L. Rev. ___ (2009), on SSRN. Here is the abstract: Profits-only partnership interests grant service-providing partners an interest in the profits of a partnership…
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Call for Tax Papers: VAT and Direct Taxes
The Institute for Austrian and International Tax Law and the Institute for VAT Research at Stockholm University have issued a call for tax papers in connection with a March 26-28, 2009 conference on VAT and…
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Simmons: Built-In Gain and Built-In Loss Property on Formation of a Partnership
Daniel L. Simmons (UC-Davis) has posted Built-In Gain and Built-In Loss Property on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts, 9 Fla. Tax Rev. ___ (2008), on SSRN.…
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Sarah Palin and Tax Policy
Mother Jones: Sarah Palin and Taxes, by Kevin Drum: [O]ne of the first things Palin did after she took office was to propose a big tax increase that included a windfall profits tax on the…