TaxProf Blog (Free subscription) | 11/06/2009
Following up on Tuesday's post, Miami Law Prof Sues Above the Law Blog for $22m: Professor Jones has dropped the lawsuit: Notice of Voluntary Dismissal Above the Law National Law Journal Volokh Conspiracy Wall Street Journal Law Blog
TaxProf Blog (Free subscription) | 2 hours ago
Following up on my August post, Fellowships for Aspiring Law Professors (2009-10 Edition): Jonathan Gingerich (J.D. 2010, Harvard) of the Harvard Legal Theory Forum has compiled this very helpful spreadsheet with detailed information (including application deadlines, qualifications, salaries, and duration) on 69 teaching and research fellowships.
TaxProf Blog (Free subscription) | 11/07/2009
President Obama yesterday signed into law H.R. 3548, the Worker, Homeownership, and Business Act of 2009, with seven major tax provision: Extension and Modification of First-Time Homebuyer Credit (§ 36) Five-Year Carryback of NOLs (§ 172) Exclusion from Income of Qualified Military Base Realignment and Closure (§ 132) Delay in...
TaxProf Blog (Free subscription) | 11/06/2009
Terry M. Dinan (Congressional Budget Office) has published Reducing Greenhouse Gas Emissions with a Tax or a Cap: Implications for Efficiency and Cost Effectiveness, 62 Nat'l Tax J. 535 (2009). Here is the abstract: This paper compares a tax on greenhouse gas emissions with a cap-and-trade program for reducing those...
TaxProf Blog (Free subscription) | 11/05/2009
Amitabh Chandra (Harvard University, Kennedy School of Government) presents Outcomes Assessment and Health Care Reform (with Elliott Fisher (Dartmouth Medical School) & Jonathan Skinner (Dartmouth College, Department of Economics)) at Columbia today as part of its Tax Policy Colloquium Series. Here is the abstract: A fundamental restructuring of U.S. health...
TaxProf Blog (Free subscription) | 11/05/2009
Gilbert E. Metcalf (Tufts University, Department of Economics) has published Tax Policies for Low-Carbon Technologies, 62 Nat'l Tax J. 519 (2009). Here is the abstract: This paper discusses the difficulties of achieving climate change policy goals with low-carbon subsidies as opposed to using taxes to raise the price of carbon-intensive...
TaxProf Blog (Free subscription) | 11/05/2009
Keith J. Jones (General Counsel, National Association of Clean Water Agencies, Washington, D.C.) has published Being Green Doesn't Need to be Taxing: How New York State Law is a Vanguard for Using Green Infrastructure, 29 Pace L. Rev. 499 (2009). Here is the Introduction: On June 23, 2008, New York...
TaxProf Blog (Free subscription) | 11/04/2009
Dallas Burtraw, Richard Sweeney & Margaret Walls (all of Resources for the Future, Washington, D.C.) have published The Incidence of U.S. Climate Policy: Alternative Uses of Revenues from a Cap-and-Trade Auction, 62 Nat'l TaxJ. 497 (2009). Here is the abstract: This paper evaluates the costs to households of a carbon...
TaxProf Blog (Free subscription) | 11/03/2009
Following up on my March 2009 post, Another Law Prof Dying of ALS: the New York Times reports that BYU Law Prof Michael Goldsmith (BYU) died on Sunday at age 58. Video Courtesy of KSL.com
TaxProf Blog (Free subscription) | 11/02/2009
The Tax Foundation computes the income tax rates necessary to close the deficit:
TaxProf Blog (Free subscription) | 11/02/2009
Lawrence A. Zelenak (Duke) has posted Complex Tax Legislation in the Turbotax Era, 1 Colum. J. Tax L. ___ (2010), on SSRN. Here is the abstract: When tax returns were prepared with pencil and paper-in an era now gone forever-Congress did not impose income tax provisions of great computational complexity...
