⚖️ The Learning Resources ruling looks different from outside the U.S.
A roundup of scholars from inside and outside the U.S., at TaxProf Blog: https://bit.ly/46OAo1s
#Tariffs #SCOTUS #TradePolicy #TaxPolicy
📌 A threatened tariff costs firms money, even if it never takes effect.
Doron Narotzki calls these costs "shadow tariffs."
By restoring tariffs to Congress, Learning Resources cuts off these costs.
TaxProf Blog Op-Ed: https://bit.ly/40QhRhC
#Tariffs #TradePolicy #TaxPolicy
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⚖️ In 1984, a constituent asked Congress: should robots pay income taxes? Treasury said no.
The question is back for AI, and Assaf Harpaz has proposals for change in his article, Taxing AI.
Mirit Eyal reviews at TaxProf Blog: https://bit.ly/4rlVADj
#Tax #TaxLaw #AI #TaxPolicy
🏅 Billionaire Ross Stevens promised U.S. Olympians $200,000 per Games.
But what Olympians actually keep is a tax question.
More at TaxProf Blog: https://bit.ly/3P9Qtsg
#Tax #TaxPlanning #EstatePlanning #OlympicAthletes #AthleteFinance
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📊 Only 0.2% of large partnerships were audited by the IRS in 2019.
⚖️ What if the answer to anemic IRS enforcement isn't more funding—but a fee on complexity itself?
Gordon reviews Love's new article at TaxProf Blog: https://bit.ly/4aGLeZM
#Tax #TaxPolicy #IRS #TaxLaw
SCOTUS struck down the 2025 tariffs, triggering a $130B refund race.
📌 But what about the $10B in state sales taxes paid on those tariffs?
Andrew Appleby breaks down the refund mess in a new TaxProf Op-Ed.
Read: https://bit.ly/4tYtssp
⚖️ Gorsuch’s “pox-on-all-houses” concurrence is the standout in the 170-page Learning Resources opinions, Conor Clarke argues.
✅ Big move: tariff authority belongs solely to Congress—not the President.
TaxProf Blog: https://bit.ly/4kXVU9K
#Tax #Tariffs #SupremeCourt #SCOTUS
🍩 If IEEPA lets the President ban imports entirely, why not impose a small tariff?
SCOTUS in Learning Resources: tariffs are "different in kind" — they raise revenue. That makes them taxes, full stop.
Endean's op-ed: https://bit.ly/4aUWDUJ
#Tax #Tariffs #SupremeCourt #TaxLaw
In the tariff decision, the Supreme Court said that "regulate" doesn't include "tax."
But taxes often are regulatory, and line-drawing is hard.
Reuven Avi-Yonah's TaxProf Op-Ed has more insights: bit.ly/4rtYpmx
#tax #tariffs #refunds #SupremeCourt #LearningResources
The IRS is built on voluntary compliance — so what happens when the IRS sends taxpayer addresses to ICE in error?
New court filings: ~2,300 inadvertent disclosures, with filing season in full swing.
More at TaxProf Blog: https://bit.ly/4kT0VQX
#Tax #TaxLaw #TaxPolicy #IRS
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High-income taxpayers don't necessarily have higher substitution elasticities.
New NBER paper: bracket thresholds affect reforms' salience, and thus behavioral responses to tax increases.
https://bit.ly/3MJQ5zV
#Tax #TaxPolicy #TaxScholarship #TaxReform #TaxLaw #NBER
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The defense rested. Closing arguments: done.
The jury is out in the Tom Goldstein tax evasion trial.
Key issue: willfulness vs. complexity in reporting high-stakes poker income.
More at TaxProf Blog: https://bit.ly/4rvLyjV
#Tax #TaxEvasion #CriminalTax #SCOTUSblog #LegalNews
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Friday wasn't an easy day for the Trump Administration.
The Supreme Court struck down the Trump Administration's IEEPA tariffs, 6-3.
Find the signal in the noise with resources from TaxProf Blog: https://bit.ly/3ZPMNy7
#tax #taxlaw #taxpolicy #tariffs #SupremeCourt
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In a new paper Fox, Liscow, and Love argue that, after the TCJA and OBBBA, we should rethink the line between corporations and pass-throughs for tax purposes.
David Elkins reviews their paper at TaxProf Blog: https://bit.ly/4u1Lryi
#tax #taxlaw #taxpolicy #OBBBA #SSRN
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In a new paper Fox, Liscow, and Love argue that, after the TCJA and OBBBA, we should rethink the line between corporations and pass-throughs for tax purposes.
David Elkins reviews their paper at TaxProf Blog: https://bit.ly/4u1Lryi
#tax #taxlaw #taxpolicy #OBBBA #SSRN
AI has arrived in legal education and practice.
Bloomberg's Winter 2026 Path to Practice report has survey data on AI's implications for legal practice, ethics, and employment.
More at TaxProf Blog: https://bit.ly/4tBEPq0
#legaled #pathtopractice #practiceready #AI
This week, Tom Goldstein took the stand to testify in his own defense on charges of tax evasion.
Direct and cross previewed the narratives in closing arguments, which may happen next week.
More at TaxProf Blog: bit.ly/4rWzXdy
#tax #taxlaw #taxevasion #poker
On Wednesday, House Democrats—with Republican support—voted to terminate Trump Administration tariffs on Canada.
It's a big deal politically—and maybe just the tip of the iceberg.
More at TaxProf Blog: bit.ly/4kzIvEA
#tax #taxlaw #taxpolicy #tariffs #House
Tax law and bankruptcy law have deep and longstanding connections.
Michelle Drumbl has an important new article on the EITC and CTC in bankruptcy.
Noah Marks reviews Drumbl's important article at TaxProf Blog: bit.ly/3O8tP3k
#tax #taxlaw #bankruptcylaw #EITC #CTC
Super Bowl Sunday is the single largest day in sports betting.
What about prediction markets? There are big questions from a federal tax perspective.
More at TaxProf Blog: bit.ly/4aBT7PQ
#tax #taxpolicy #taxlaw #predictionmarkets #CFTC #Form1099
What does tax have to do with CSR, ESG, or sustainable corporate governance?
It's about more than just adding a "T" to ESG.
Review of Hans Gribnau's book chapter (and more) here: bit.ly/3NTm0ym
#tax #taxlaw #taxpolicy #ESG #CSR
KUNC Radio interviewed me about the tax implications of marijuana rescheduling.
The change would have a huge impact for tax purposes—and operate as a quiet form of deregulation.
In the NoCo: bit.ly/4qkr1gW
#tax #taxlaw #taxpolicy #280E #rescheduling
INTERTAX has released a special issue on Gabriel Zucman’s “billionaire tax” proposal (volume 54, issue 1).
Contributions, with abstracts, at TaxProf Blog: bit.ly/4c3oLHc
#tax #taxlaw #taxpolicy #billionairetax #Zucmantax
🚀 This filing season will produce turbocharged refunds.
🌥️ But will these refunds reach taxpayer's bank accounts?
After January, "yes" for student loan borrowers in default.
💡 More at TaxProf Blog: bit.ly/4a6xOo3
#tax #taxrefunds #studentloans #OBBBA #DoE
There's an "arms race" for talent in law.
What plays into the stay-leave decision?
In accounting:
➡️ Work-life balance
➡️ Social bonds
➡️ Mentoring
➡️ Credibility about change
More at TaxProf Blog: bit.ly/3Zebxjl
#lawschool #lawfirms #accountingfirms #culture
Treasury framed the new side-by-side package as a victory for U.S. tax sovereignty.
What if the deal instead locks the United States into today's tax system?
⚠️ Headline rates
⚠️ CAMT
⚠️ NCTI
More at TaxProf Blog: bit.ly/4qSdMoN
#tax #taxlaw #taxpolicy #BEPS #OECD
What are the barriers to implementing AI at IRS?
Orly Mazur outlines these issues, the stakes, and some solutions in an important new article.
Reviewed by Mirit Eyal at TaxProf Blog: bit.ly/3NR2JNS
#tax #taxlaw #taxpolicy #IRS #AI
The push to reschedule marijuana would be a big tax cut for cannabis businesses. It's also a quiet form of deregulation.
What's missing in the current debate? My piece in The Conversation explains.
Link: bit.ly/4k3fjWa
#tax #taxlaw #taxpolicy #taxtwitter #280E
The National Business Law Scholars Conference has issued a call for papers.
➡️ Deadline: April 3, 2026.
➡️ Conference: May 26 and 27, 2026, at UNLV in fabulous Las Vegas.
Full call at TaxProf Blog: bit.ly/4k5br7q
#tax #taxlaw #taxpolicy #taxconferences #NBLSC
France's new high-earner tax missed its revenue estimates.
By a lot.
A tax fiasco or mere growing pains?
And what does this miss say about tax planning and budgets on both sides of the Atlantic?
More at TaxProf Blog: bit.ly/4bT8FQh
#tax #taxlaw #taxpolicy #France
