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14 Feb 2019, 2:01 am by Paul Caron
The Association for Mid-Career Tax Law Professors (“AMT”) has issued a Call for Proposals: The 2019 AMT organizing committee—Michelle Drumbl (Washington & Lee), Heather Field (UC-Hastings), Miranda Fleischer (San Diego), Brian Galle Georgetown), Shu-Yi Oei (Boston College), and Darien Shanske (UC-Davis)—welcomes proposals for our annual conference. [read post]
29 Jan 2019, 3:00 am by Paul Caron
Reuven Avi-Yonah (Michigan): 38,425 Daniel Hemel (Chicago): 36,224 David Gamage (Indiana): 31,785 Darien Shanske (UC-Davis): 31,572 Manoj Viswanathan (UC-Hastings): 30,983 Dan Shaviro (NYU): 30,969 Lily Batchelder (NYU): 28,620 David Kamin (NYU): 28,593 Ari Glogower (Ohio State): 28,333 Cliff Fleming (BYU): 28,326 Rebecca Kysar (Fordham): 28,159 Jacob Goldin (Stanford): 3,979 Joe... [read post]
7 Jan 2019, 12:50 pm by Paul Caron
2,834 Downloads: Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-Davis), Kirk Stark (UCLA), Dennis Ventry (UC-Davis) & Manoj Viswanathan (UC-Hastings), Federal Income Tax Treatment of Charitable Contributions Entitling the Donor to a State Tax Credit 2,524 Downloads: Sam Donaldson (Georgia State), Understanding the... [read post]
14 Dec 2018, 2:00 am by Paul Caron
Adam Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Marketplaces and Foreign Vendors, 90 State Tax Notes 111 (Oct. 8, 2018): This is the third of a series of essays wherein we analyze the U.S. [read post]
1 Dec 2018, 12:10 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Sales Tax Formalism and Income Tax Nexus, 89 State Tax Notes 975 (Sept. 3, 2018): This is the second of a series of essays wherein we analyze the U.S. [read post]
2 Oct 2018, 3:55 am by Paul Caron
Hayes Holderness (Richmond), Darien Shanske (UC-Davis) & David Gamage (Indiana), Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. [read post]
28 Sep 2018, 3:00 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Substantial Nexus and Undue Burden, 89 State Tax Notes 447 (July 30, 2018): This is the first of a series of essays wherein we analyze the U.S. [read post]
24 Sep 2018, 2:00 pm by Gerry W. Beyer
Thimmesch, Darien Shanske, & David Gamage recently published an Article entitled, Wayfair: Substantial Nexus and Undue Burden, Tax Law: Tax Law & Policy eJournal (2018). [read post]
18 Sep 2018, 1:00 am by Paul Caron
The Hill op-ed: Blue-State Republicans Fret Over 'Tax Reform 2.0' — Rightly So, by Darien Shanske & Dennis Ventry (UC-Davis): The new tax bill, “Tax Reform 2.0,” is here, and it makes permanent the $10,000 cap on the state and local tax deduction (SALT) created by the Tax Cut and... [read post]
10 Sep 2018, 11:00 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair and the Retroactivity of Constitutional Holdings, 88 St. [read post]
31 Aug 2018, 1:00 am by Paul Caron
David Gamage (Indiana) & Darien Shanske (UC-Davis), The Future of Salt: A Broader Picture, 88 State Tax Notes 1275 (June 25, 2018): In this essay, we evaluate the new cap on the state and local tax (SALT) deduction. [read post]
21 Aug 2018, 1:29 pm by Paul Caron
Joseph Bankman (Stanford) & Darien Shanske (UC-Davis), The Full Deduction Rule and the Substance Over Form Doctrine: In this essay, we discuss the application of substance over form and related common-law interpretive doctrines to the new donation credit proposals, the so-called “SALT workarounds. [read post]
18 Aug 2018, 10:00 am by Gerry W. Beyer
Adam B Thimmesch, Darien Shanske, & David Gamage recently published an Article entitled, Wayfair and the Retroactivity of Constitutional Holdings, Tax Law: Tax Law & Policy eJournal (2018). [read post]
17 Aug 2018, 2:00 pm by Gerry W. Beyer
David Gamage & Darien Shanske recently published an Article entitled, The Future of Salt: A Broader Picture, Tax Law: Tax Law & Policy eJournal (2018). [read post]
13 Aug 2018, 10:00 am by Paul Caron
Darien Shanske (UC-Davis), White Paper on Eliminating the Water’s Edge Election and Moving to Mandatory Worldwide Combined Reporting: All forty-four states with corporate income taxes must consider how to respond to changes that the Tax Cuts and Jobs Act made to the federal corporate tax treatment of multinational corporations. [read post]
13 Jul 2018, 3:00 am by Paul Caron
Darien Shanske (UC-Davis), States Should Conform to — and Improve — the New Federal Tax Provisions Meant to Counter Base Erosion: The United States used to tax multinational corporations (MNCs) on the basis of their worldwide income, except that most foreign source income would only be taxed when actually repatriated to the United States.... [read post]
5 Jul 2018, 11:00 am by Paul Caron
Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-Davis), Kirk Stark (UCLA), Dennis Ventry(UC-Davis) & Manoj Viswanathan (UC-Hastings), Caveat IRS: Problems with Abandoning the Full Deduction Rule, 88 State Tax Notes 547 (May 7, 2018): Several states have passed — and many more are... [read post]
26 Jun 2018, 10:28 am by Adam Thimmesch
Coverage of the case and its impact on states and vendors has been widespread, including my preliminary thoughts offered on this blog and with Darien Shanske and David Gamage elsewhere. [read post]
21 Jun 2018, 12:16 pm by Paul Caron
Wayfair, No. 17-494 (June 21, 2018) Michael Dorf (Cornell), Congress, the Dormant Commerce Clause, and the Wayfair Case Darien Shanske (UC-Davis), Wayfair As Federalism Decision Adam Thimmesch (Nebraska), South Dakota v. [read post]
13 Jun 2018, 4:55 am by Derek Black
Christopher Elmendorf and Darien Shanske recently published the article “Solving ‘Problems No One Has Solved’: Courts, Causal Inference, and the Right to Education” in the Illinois Law Review. [read post]