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TaxProf Blog 

Provides news, information and resources for tax professors and practitioners.
Post Frequency: 110.3/day Last Entry: April 01, 2011 at 16:00:00 Recent Entries: 8496
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Tax Policy Center Hosts The Obama Agenda Meets Fiscal Reality
Posted on December 02, 2008The Tax Policy Center hosts a program today on The Audacity of Campaign Promises: The Obama Agenda Meets Fiscal Reality: President-elect Barack Obama made trillions of dollars in campaign promises, from tax cuts for the middle class to health care...
Clickers: A Dissenting View
Posted on December 02, 2008Chronicle of Higher Education: Classroom Clickers and the Cost of Technology (op-ed), by Michael Bugeja (Director, Greenlee School of Journalism and Communication, Iowa State University): Ira David Socol, a scholar of technology in special education at Michigan State University, states,...
TaxProf Blog Named Top 100 Law Blog by ABA Journal
Posted on December 01, 2008I am thrilled that TaxProf Blog has been named to the ABA Journal's list of "the 100 best Web sites by lawyers, for lawyers, as chosen by the editors of the ABA Journal" -- the 2008 Blawg 100. TaxProf Blog...
Boise Presents The Impact of Earnings Inflation on State Property Taxes Today at Cincinnati
Posted on December 01, 2008Craig M. Boise (Case Western) presents Hotels and Houses: Playing with Monopoly Money in the States today at Cincinnati. Here is the abstract: Several years after the rash of earnings inflation scandals that rocked Wall Street and resulted in massive...
SOI Releases Fall 2008 SOI Bulletin
Posted on December 01, 2008The IRS's Statistics of Income Division has released the Fall 2008 SOI Bulletin with these six articles: Individual Income Tax Returns, 2006, by Justin Bryan Sole Proprietorship Returns, 2006, by Jonathan Dent, Jeff Curry & Justin Bryan Partnership Returns, 2006,...
Treasury Releases Statement of Regulatory Priorities
Posted on December 01, 2008The Treasury Department last week released its semiannual Statement of Regulatory Priorities, which included discussion of the following tax policy issues: Unified Rule for Loss on Subsidiary Stock Issue Price and Treatment of Qualified Hedges for a Tax-Exempt Bond Issue...
Belated Thanksgiving
Posted on December 01, 2008Thanks to Neil Buchanan (here, here, here, here), Vic Fleischer (here, here, here, here), and Ruth Mason (here, here) for filling in for me while I was away on a family mission trip with my wife and two kids at...
IRS Releases 2009 Standard Mileage Rates
Posted on December 01, 2008The IRS has released (IR-2008-131) the standard mileage rates for 2009 (Rev. Proc. 2008-72): Beginning on Jan. 1, 2009, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) will be: 55 cents per...
TaxProf: A "Gender Neutral" Tax Blog
Posted on December 01, 2008Thanks to Joe Kristan (Macho Macho Tax Blogs), who alerted me to Gender Analyzer, whose tagline is "man or woman -- who is writing that blog?" The site "uses Artificial Intelligence to determine if a homepage is written by a...
TaxProf Blog Holiday Weekend Roundup
Posted on December 01, 2008Thursday: Morris: Preparing Law Students for Disappointing Exam Results: Lessons from Casey at the Bat ABA Tax Section Publishes Fall 2008 Issue of News Quarterly Waggoner: Section 71 Hurts Children, Ex-Wives & Federalism Friday: Shaviro: The Long-Term Fiscal Gap &...
Top 5 Tax Paper Downloads
Posted on November 30, 2008There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #5: 1. [528 Downloads] A Brief Analysis of Governor Palin's Tax Returns for 2006...
California Version of Federal Homeowner Bailout
Posted on November 30, 2008Kathleen K. Wright (Director, Graduate Tax Program, California State University, Fullerton) has published California's Version of the Federal Rescue for Homeowners, 50 State Tax Notes 519 (Nov. 24, 2008). Here is the Introduction: Although the news lately has been focused...
Johnson Presents The Effective Tax Ratio and the Undertaxation of Intangible Investments at Northwestern
Posted on November 30, 2008Calvin H. Johnson (Texas) presented The Effective Tax Rate Ratio and the Problem of Intangibles at Northwestern on Wednesday as part of its Graduate Tax Program Speakers Series. Here is the abstract: Effective tax rate in economics measures how much....
How Much Fraud Counts as a "Limited Number"?
Posted on November 30, 2008Posted by Neil H. BuchananIn "UBS Finds Limited Tax Fraud Involving Wealthy Americans," Julia Werdigier of The New York Times reports that "UBS has discovered only a small number of tax-fraud cases as part of an investigation into whether the...
Activists Seek Revocation of Tax Exempt Status of Churches That Supported Prop 8
Posted on November 30, 2008San Francisco Chronicle: Tax-Exempt Benefit Disputed in Prop. 8 Campaign, by Matthai Kuruvila: In the wake of Proposition 8's passage, opponents are railing that churches that supported the ballot measure violated their tax-exempt status. It's a common accusation at the...
Can Progressive Taxation Contribute to Economic Development?
Posted on November 30, 2008Christian E. Weller (University of Massachusetts, Boston) & Manita Rao have posted Can Progressive Taxation Contribute to Economic Development? on SSRN. Here is the abstract: Financial instability has increased for many economies in the face of greater capital mobility...
Expatriation to Avoid U.S. Tax
Posted on November 30, 2008Kathleen Macaulay (LL.M. (Tax) 2009, Houston) has posted Take the Money and Run - The Impact of the HEART Act on the Ultimate Estate Plan: Expatriation to Avoid U.S. Income, Estate and Gift Tax on SSRN. Here is the abstract:...
Willens: Why Is OfficeMax Paying Taxes Despite Tax Credits in Excess of Tax Liabilities?
Posted on November 29, 2008Robert Willens (Robert Willens LLC, New York; Adjunct Professor, Columbia) has published Analyzing OfficeMax's Tax Profile, 121 Tax Notes 977 (Nov. 24, 2008). Here is the abstract: OfficeMax Inc. (OMX) is paying cash taxes each year yet at the same...
Zelinsky: Employer Mandates and ERISA Preemption
Posted on November 29, 2008Edward A. Zelinsky (Cardozo) has posted Employer Mandates and ERISA Preemption: A Critique of Golden Gate Restaurant Association v. San Francisco, 47 State Tax Notes 603 (Feb. 25, 2008), on SSRN. Here is the abstract: The Ninth Circuit's recent decision...
What Qualifies as a Public Charity?
Posted on November 29, 2008Lucinda Jesson (Hamline) & Myron L. Frans (Faegre & Benson, Minneapolis) have posted What Qualifies as a Public Charity? Minnesota Enters the National Debate on SSRN. Here is the abstract: Set against the national backdrop of increased scrutiny of nonprofit...
The "Skeptical Aggressor": Leonhardt on "The Return of Larry Summers"
Posted on November 28, 2008Posted by Neil H. BuchananWednesday's New York Times included a very good article by David Leonhardt about President-Elect Obama's selection of Lawrence Summers to be the Director of the National Economic Council. For those who (like me) find Summers endlessly...
Shaviro: The Long-Term Fiscal Gap & Generational Inequity
Posted on November 28, 2008Daniel N. Shaviro (NYU) has posted The Long-Term U.S. Fiscal Gap: Is the Main Problem Generational Inequity?, 76 Geo. Wash. L. Rev. ___ (2008), on SSRN. Here is the abstract: Current U.S. budget policy is unsustainable because it violates the...
Tax Profs Featured in Columbia Law School Magazine
Posted on November 28, 2008The Fall 2008 issue of the Columbia Law School Magazine has wonderful articles on two of Columbia's Tax Profs: That's the Ticket, by Sue Reisinger (p. 16): The story of how an impeccably times traffic ticket helped transform a shy...
Final Reminder: Law & Society Association Call for Papers
Posted on November 28, 2008Posted by Neil H. BuchananLast month, Paul Caron posted (here) my annual call for papers for the Law & Society Association's annual meeting, which will be held next May in Denver, Colorado. The deadline for responding to my call is...
Lipshaw: Memo to Lawyers: How Not to "Retire and Teach"
Posted on November 28, 2008Jeffrey M. Lipshaw (Suffolk) has published Memo to Lawyers: How Not to "Retire and Teach," 30 N.C. Cent. L. Rev. 151 (2008). Here is the abstract: Many long-time practitioners muse about what it might be like to retire and teach,...
Auto Workers: $70/hour, $38/hour, or $28/hour?
Posted on November 28, 2008Posted by Neil H. BuchananMuch of the discussion about a possible rescue of the Big Three automakers has been colored by the claim that blue collar workers at those companies earn $70/hour. The original (or, at least, the most prominent)...
New Issue of Wealth Strategies Journal
Posted on November 28, 2008The November 2008 issue of the Wealth Strategies Journal is now available online, with the following tax-related articles: The IRS Continues to Attack Poorly Designed Family Limited Partnership: Estate of Concetta H. Rector, by Jeff Bae & Craig Stephanson Planning...
Law Student Tax Essay Contest
Posted on November 28, 2008The Attorney-CPA Foundation is sponsoring a law student essay contest: Topic: Compare and contrast the client privileges with respect to communications with an attorney and with a CPA: (a) under feral tax law; (b) in your state; and (c) in...
Morris: Preparing Law Students for Disappointing Exam Results: Lessons from Casey at the Bat
Posted on November 27, 2008Grant H. Morris (San Diego) has published Preparing Law Students for Disappointing Exam Results: Lessons from Casey at the Bat, 45 San Diego L. Rev. 441 (2008). Here is the abstract: It is a statistical fact of life that two-thirds...
ABA Tax Section Publishes Fall 2008 Issue of News Quarterly
Posted on November 27, 2008The ABA Tax Section has published 28 News Quarterly No. 1 (Fall 2008): Focus on Pro Bono: Time Is of the Essence: Seize the Opportunity for Fulfillment in 2009, by Francine Lipman (Chapman Law School) (pp. 1, 10-11) Michigan State...
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Is it libel to write blog posts and/or online reviews about a local business that defames one's reputation?
Libel is the form of defamation expressed in fixed-- usually written form. Sland...
How can I make my blog more popular?
You have to write and submit articles, with backlinks to your blogsite....

Is it libel to write blog posts and/or online reviews about a local business that defames one's reputation?
Libel is the form of defamation expressed in fixed-- usually written form. Sland...
How can I make my blog more popular?
You have to write and submit articles, with backlinks to your blogsite....








