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13 Sep 2018, 1:00 pm by Paul Caron
Daniel Hemel (Chicago) presents Beyond the Marriage Tax Trilemma at Northwestern today as part of its Advanced Topics in Taxation Workshop Series hosted by Sarah Lawsky: For decades, the famous “marriage tax trilemma” has played a central role in discussions of the tax treatment of the family unit. [read post]
24 Aug 2018, 5:01 am by Gene Takagi
– Nonprofit Times Gene: Interim and transition rules for calculating UBTI for separate businesses under Tax Cuts & Jobs Act – Thomson Reuters  #UBIT Sandra Feinsmith: Treasury Issues Crackdown on State and Local Tax Workarounds NY Times Daniel Hemel: What stands in way of NY setting up following: -Any public charity registered in NY may apply to participate in Empire State Credit program; -Charity must pay 15¢ to NY for each credit; -Charity can give… [read post]
19 Aug 2018, 2:34 pm by Orly Lobel
And Slate also has an important article by Daniel Hemel about NDAs and non-disparagement clauses in which my recent Harvard Business Review article is discussed. [read post]
17 Aug 2018, 10:00 am by Paul Caron
Following up on my previous posts: NY Times, How Tech Billionaires Hack Their Taxes With Donor-Advised Funds(Aug. 4, 2018) Daniel Hemel (Chicago), A Qualified Defense Of Donor Advised Funds (Aug. 6, 2018) Ed Kleinbard (USC), The Law And Policy Of Donor-Advised Funds (Aug. 10, 2018) Daniel Hemel (Chicago), Who’s Afraid... [read post]
15 Aug 2018, 2:59 pm by Bridget Crawford
Below the fold are the results of the 2018-2019 Law Professor Twitter Census. [read post]
13 Aug 2018, 12:54 pm by Ezra Rosser
New Article: Daniel Jacob Hemel, Federalism as a Safeguard of Progressive Taxation, (March 30, 2017). 93 New York University Law Review 1 (2018); U of Chicago, Public Law Working Paper No. 633; University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 816. [read post]
10 Aug 2018, 10:34 am by Rebecca Tushnet
Session 4: Old and New Theories of IP Shyam Balganesh, The Common Law of CopyrightCensorial copyright claims: motivated by non economic, dignitary concerns, and the author/creator’s principal objective is expurgatory—to prevent the work from circulating publicly. [read post]
10 Aug 2018, 5:01 am by Gene Takagi
How Tech Billionaires Hack Their Taxes With a Philanthropic Loophole (NYT) Daniel Hemel: A “philanthropic loophole” used by “tech billionaires” to “hack” their taxes? [read post]
10 Aug 2018, 3:00 am by Paul Caron
Following up on my previous posts: NY Times, How Tech Billionaires Hack Their Taxes With Donor-Advised Funds (Aug. 4, 2018) Daniel Hemel (Chicago), A Qualified Defense Of Donor Advised Funds (Aug. 6, 2018) TaxProf Blog op-ed: The Law and Policy of Donor-Advised Funds, by Edward Kleinbard (USC): Daniel Hemel’s analysis... [read post]
7 Aug 2018, 12:05 pm by Paul Caron
L. 93 (2018) (reviewed here (Daniel Hemel (Chicago)) and here (Leandra Lederman (Indiana))): A prominent strand of recent economic and legal scholarship hypothesizes that third-party information reporting (TPIR) is... [read post]
6 Aug 2018, 10:00 am by Paul Caron
Following up on Saturday's post, NY Times: How Tech Billionaires Hack Their Taxes With Donor-Advised Funds: Daniel Hemel (Chicago), A Qualified Defense of Donor Advised Funds: The New York Times has published a very negative article on donor advised funds (DAFs) in today’s business section. [read post]
5 Aug 2018, 1:00 am by Paul Caron
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1: [450 Downloads] The False Promise of Presidential Indexation, by Daniel Hemel (Chicago) & David Kamin (NYU) [357 Downloads] Introduction to Tax Policy... [read post]
2 Aug 2018, 9:01 pm by Neil H. Buchanan
That is most definitely not what is happening here.Two tax law professors, Daniel Hemel and David Kamin, wrote a fantastic paper earlier this year in response to early rumblings that Treasury might try to index Section 1012 unilaterally. [read post]
31 Jul 2018, 6:58 am by Daniel Shaviro
"The idea would be to index assets for inflation for purposes of measuring capital gain, while not adjusting anything else for inflation.To show the problems with doing this, as Daniel Hemel and David Kamin explain:"Imagine that a taxpayer buys an asset for $100 that is fully financed by a loan. [read post]
27 Jul 2018, 8:27 am by Gene Takagi
The Timing Couldn’t Be Worse. https://nbcnews.to/2LewMy5 @nbcnews Daniel Hemel: The IRS moved last week to make the world of “dark money” even darker. [read post]
27 Jul 2018, 4:00 am by Paul Caron
Daniel Hemel (Chicago), As New York Looks Into Whether the Trump Foundation Broke the Law, Criminal Charges Remain Unlikely: New York authorities have opened an investigation into the Donald J. [read post]
25 Jul 2018, 1:00 pm by Paul Caron
Daniel Hemel (Chicago), Federalism as a Safeguard of Progressive Taxation, 93 N.Y.U. [read post]