Search for: "Daniel Hemel" Results 321 - 340 of 543
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29 Jun 2019, 11:35 am by Paul Caron
Supreme Court, State Cannot Tax Out-Of-State Beneficiary On Undistributed Trust Income Daniel Hemel (Chicago), Erin Scharff (Arizona State), Carla Spivack (Oklahoma City), Tax Profs Weigh In On Supreme Court's Decision On Constitutional Limits Of State Taxation Of Trusts Ron Sullivan (Harvard), Why Harvard Was Wrong To Make Me Step... [read post]
16 Dec 2016, 10:00 am by Paul Caron
Tax Prof speakers at the 29th Annual George Washington-IRS International Tax Institute: Karen Brown (George Washington) Linda Galler (Hofstra) Daniel Hemel (Chicago) Robert Peroni (Texas) Diane Ring (Boston College) David Rosenbloom (NYU) The keynote speakers are John Koskinen (IRS Commissioner) and Mark Mazur (Outgoing Assistant Secretary of the Treasury for... [read post]
28 Oct 2016, 12:22 pm by Daniel Hemel
This week, Daniel Hemel (University of Chicago) reviews a new article by Stephen Shay (Harvard), J. [read post]
7 Jun 2017, 3:46 am by Paul Caron
Daniel Hemel (Chicago), The President's Power to Tax, 102 Cornell L. [read post]
18 Dec 2023, 8:00 am by Paul Caron
Foundation for Excellence in Tax Scholarship has announced the winners of the 2023 tax writing competition: First Prize ($5,000): Colin Heath (NYU), Taxing “Borrow” in “Buy/Borrow/Die” Faculty Sponsor: Daniel Hemel Second Prize ($2,500): Frédéric Ney (Georgetown), Could An Inheritance Tax with a Partial Step-Up in Basis... [read post]
12 Apr 2017, 4:00 am by Paul Caron
Washington Post op-ed: There’s a Quick and Easy Way to See Trump’s Tax Returns, by Daniel Hemel (Chicago): State lawmakers across the country are pursuing creative methods to force President Trump to release his federal income tax returns before he can run for reelection in 2020. [read post]
22 Dec 2021, 7:00 am by Paul Caron
Following up on my previous posts: The Most-Cited Tax Faculty At The 68 Most-Cited Law Schools The 10 Most-Cited Tax Faculty Tax Profs on Brian Leiter's list of the Faculty Under 50 on the "Most Cited" Lists: Rank Name School Citations Age 1 Daniel Hemel Chicago 500 36 2 Brian... [read post]
16 Sep 2016, 12:52 pm by Daniel Hemel
This week, Daniel Hemel (Chicago) discusses two articles recently posted to SSRN—one by Yair Listokin (Yale), the other by Thomas Brennan (Harvard) and Alvin Warren (Harvard)—which offer illuminating (and divergent) perspectives on the role of realization and deferral in a low interest rate environment. [read post]
29 Dec 2015, 3:00 am by Paul Caron
, by Daniel Hemel: CNBC’s Jim Cramer came to the defense of Apple CEO Tim Cook yesterday, arguing that Apple’s CEO has a duty to minimize... [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]
15 Jun 2019, 10:00 am by Paul Caron
Bryan Camp (Texas Tech), Lesson From The Tax Court: The Long Tail of OICs and IAs Wall Street Journal, Great Leaders Abhor Half-Measures: Why John Adams Succeeded With The Declaration Of Independence And Theresa May Failed With Brexit Daniel Hemel (Chicago), Short- And Long-Term Implications Of Treasury’s Final SALT Regulations... [read post]
28 Dec 2015, 3:00 am by Paul Caron
(Not So Fast), by Daniel Hemel: There is no plausible scenario in which tax law would... [read post]
27 Apr 2018, 4:00 am by Paul Caron
: Over at PostEverything, Professors Daniel Hemel and David Herzig argue that Scott Pruitt, the administrator of the Environmental Protection Agency, “could be in tax... [read post]
30 Jan 2024, 2:00 am by Paul Caron
Rank Name School Downloads 1 Jonathan Choi USC 29,281 2 Amy Monahan Minnesota 18,105 3 Kristin Hickman Minnesota 15,385 4 Reuven Avi-Yonah Michigan 11,552 5 David Gamage Missouri-Columbia 4,259 6 Bridget Crawford Pace 4,116 7 Daniel Hemel NYU 4,113 8 Kyle Rozema Northwestern 3,756 9 Kim Clausing UCLA 3,576 10... [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]
12 May 2023, 2:00 am by Paul Caron
Thursday, May 18: Daniel Hemel (NYU; Google Scholar) will present The Realization Doctrine and the Optimal Taxation of Capital Income (with Dhammika Dharmapala (Chicago; Google Scholar)) as part of the OMG Transatlantic Tax Talks: The realization requirement—a common feature of real-world capital income tax systems—defers the taxation of gains until... [read post]
15 Dec 2017, 11:30 am by Paul Caron
Tax Profs: Daniel Hemel (Chicago), How to Skirt the Cap on Interest Deductions in the GOP Tax Plan . . . and to Make Some Money While You’re at It Jim Maule (Villanova), A $1.5 Trillion Tax Gamble, With Someone Else’s Money Alex Roskolnikov (Columbia), Why Tax-bill Sloppiness Hurts You... [read post]