TaxProf Blog (Free subscription) | 4 hours ago
Zoë Prebble (LL.M. 2010, Michigan) & John Prebble (Victoria University of Wellington, Faculty of Law) have posted Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law on SSRN. Here is the abstract: This article compares the general anti-avoidance rule of income...
TaxProf Blog (Free subscription) | yesterday
Erik F. Gerding (New Mexico) has an interesting post on Conglomerate, Death of "Big Law School"?: [The decline of Big Law firms] would likely mean the end of the law school boom -- with its expanding law faculties and the bumper crop of new law schools. Like it or not,...
TaxProf Blog (Free subscription) | 11/09/2009
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) | 11/06/2009
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) | 11/06/2009
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) | 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) | 2 hours ago
Foundation Press has published Federal Courts Stories, by Vicki C. Jackson (Georgetown) & Judith Resnik (Yale): Touching on history, economics, politics, and law, these stories steal behind the texts of the legal opinions into the larger-than-life personalities and struggles of their antagonists and protagonists. This title is an invaluable supplement...
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) | 11/05/2009
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) | 11/04/2009
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...
