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20 Oct 2021, 3:00 am by Paul Caron
According to Bridget Crawford's latest census, there are 1,477 Law Profs on Twitter, including 90 Tax Profs (several with tax in their Twitter handles): @AdamThimmesch (Adam Thimmesch, Nebraska) @AjayKMehrotra (Ajay Mehrotra, Northwestern) @ajurowkleiman (Ariel Jurow Kleiman, San Diego) @andygrewal (Andy Grewal, Iowa) @AriGlogower (Ari Glogower, Ohio State) @ArthurEshiwani (Arthur Eshiwanti,... [read post]
8 Dec 2020, 12:05 am by Paul Caron
Adam Thimmesch (Nebraska), States, the PPP, and Planning for Fiscal Shocks, 98 Tax Notes State 1029 (Dec. 7, 2020): This article is one in a series evaluating potential state responses to the COVID-19 pandemic. [read post]
3 Dec 2020, 3:00 am by Paul Caron
Orly Mazur (SMU) & Adam Thimmesch (Nebraska), Closing the Digital Divide in State Taxation: A Consumption Tax Agenda, 98 State Tax Notes ___ (Nov. 30, 2020): In this installment of Academic Perspectives on SALT, Mazur and Thimmesch argue that while taxing digital goods and services presents practical and legal challenges... [read post]
20 Nov 2020, 5:00 am by Adam Thimmesch
By Adam Thimmesch One of the key components of the CARES Act was the Paycheck Protection Program, a $500 billion lifeline to American businesses dealing with the effects of the COVID-19 pandemic and the resulting public health measures that slowed commerce across the country. [read post]
16 Oct 2020, 11:32 am by Ariel Stevenson
This week, Ariel Jurow Kleiman (San Diego) reviews a two-part essay, Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes, 97 Tax Notes State 17 (July 6, 2020), by Adam Thimmesch (Nebraska), Darien Shanske (Davis), and David Gamage (Indiana); and Strategic Nonconformity, State Corporate Income Taxes, And the TCJA:... [read post]
24 Sep 2020, 3:00 am by Paul Caron
According to Bridget Crawford's latest census, there are 1,368 Law Profs on Twitter (55.4% male/44.5% female), including 85 Tax Profs (several with tax in their Twitter handles): @AdamThimmesch (Adam Thimmesch, Nebraska) @AjayKMehrotra (Ajay Mehrotra, Northwestern) @ajurowkleiman (Ariel Jurow Kleiman, San Diego) @andygrewal (Andy Grewal, Iowa) @AriGlogower (Ari Glogower, Ohio State)... [read post]
1 Jun 2020, 12:30 pm by Paul Caron
& Pol'y 1 (2019) David Gamage (Indiana), Darien Shanske (UC-Davis) & Adam Thimmesch (Nebraska), Taxing E-commerce in the Post-Wayfair World, 58 Wash. [read post]
24 Jan 2019, 4:00 am by Paul Caron
Tax Profs recognized at the AALS annual meeting in New Orleans as Teachers of the Year: Anne Alstott (Yale) Lilian Faulhaber Georgetown) Mary Ferrari (Quinnipiac) Bruce McGovern (South Texas) Stephanie Hunter McMahon (Cincinnati) Rebecca Morrow (Wake Forest) Adam Thimmesch (Nebraska) Stephanie Willbanks (Vermont) [read post]
18 Dec 2018, 4:45 am by Leandra Lederman
(For recent examples summarizing the theories, see this article by Kathleen Delaney Thomas, this one by Adam Thimmesch, or this one by yours truly.) [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]