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16 Dec 2016, 10:00 am
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]
9 Dec 2016, 1:11 pm
This week, Daniel Hemel (Chicago) reviews a new paper by Edward D. [read post]
6 Dec 2016, 11:00 am
Daniel Hemel (Chicago) & David Herzig (Valparaiso), The Art of the (Budget) Deal, Yale J. on Reg.: Notice & Comment (Dec. 2, 2016): Republicans on Capitol Hill are reportedly planning to use the filibuster-proof budget reconciliation process to repeal the Affordable Care Act and overhaul the tax code. [read post]
21 Nov 2016, 7:22 am
Circuit, the Trump Administration, and Chevron Step One-and-a-Half": Daniel Hemel and Aaron Nielson have this post at the "Notice & Comment" blog of the Yale Journal on Regulation. [read post]
18 Nov 2016, 12:05 pm
This week, Daniel Hemel (Chicago) reviews a new article by David Kamin (NYU), Getting Americans To Save: In Defense of (Reformed) Tax Incentives, Tax Law Review (forthcoming 2017). [read post]
10 Nov 2016, 4:00 am
Today's highlights include: Session 5: Scope of Regulatory Authority: From Interpretation to Implementing Policy: Session Organizer: John Brooks (Georgetown) Session Chairs: George Plesko (Connecticut), Stephen Shay (Harvard) Presentations: Daniel Hemel (Chicago), Steve Johnson (Florida State),... [read post]
31 Oct 2016, 10:03 am
Article: Daniel Jacob Hemel & Kyle Rozema, “Inequality and the Mortgage Interest Deduction,” Tax L. [read post]
28 Oct 2016, 12:22 pm
This week, Daniel Hemel (University of Chicago) reviews a new article by Stephen Shay (Harvard), J. [read post]
7 Oct 2016, 11:30 am
This week, Daniel Hemel (Chicago) reviews a new article by Edward A. [read post]
5 Oct 2016, 1:09 pm
Miranda Perry Fleischer presents The Libertarian Case for a Universal Basic Income (with Daniel Hemel (Chicago)) at Northwestern today as part of its Advanced Topics in Taxation Workshop Series hosted by Sarah Lawsky: Imagine a society in which each member regardless of need, receives an unconditional basic income – perhaps... [read post]
16 Sep 2016, 12:52 pm
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]
2 Sep 2016, 12:01 pm
This week, Ari Glogower (Ohio State) reviews a new paper by Daniel Hemel (Chicago) and Kyle Rozema (Northwestern), Inequality and the Mortgage Interest Deduction, forthcoming in the Tax Law Review: Hemel and Rozema ask a question that we thought was well settled: What are the distributional consequences of repealing the... [read post]
25 Aug 2016, 7:33 am
Brand X": Daniel Hemel has this post at the "Notice & Comment" blog of the Yale Journal on Regulation. [read post]
24 Aug 2016, 1:03 pm
This summer, we had the pleasure of hosting both Daniel Hemel, an assistant professor at the University... [read post]
1 Aug 2016, 9:45 am
Daniel Hemel (Chicago) & Lisa Larrimore Ouellette (Stanford), Knowledge Goods and Nation-States, 101 Minn. [read post]
7 Jul 2016, 6:46 am
Monday, March 20 – Daniel Hemel, University of Chicago Law School9. [read post]
24 Jun 2016, 9:05 am
” At Whatever Source Derived, Daniel Hemel and Michael Pollack weigh in on the Court’s recent decision in Encino Motorcars v. [read post]
10 Jun 2016, 9:40 am
Daniel Hemel and I have compared the cost-based reward of R&D tax credits with the typical patent reward (in a paper Ted has generously reviewed), and it seems worth thinking more about whether and when it makes sense to move this cost-based reward into the patent system.Drew Amerson & Robin Feldman, Gatekeeping Trends in Reasonable Royalty Cases – This paper surveys Daubert decisions involving reasonable royalty determinations from Jan. 1, 2008 to May 31, 2016, and… [read post]
6 Jun 2016, 4:06 am
Daniel Hemel (Chicago), Calories, Vitamin D, and Tax Rates: The FDA’s new nutritional labeling rules require manufacturers to make a number of changes to their packaging: they must print calorie content in larger font; they must disclose “added sugars”; and they must include Vitamin D and potassium on the list... [read post]
3 Jun 2016, 4:15 am
Today's Law, Society, and Taxation panels at the 2016 Law & Society Association Annual Meeting in New Orleans (program here): Panel #6: Inequality Panel #7: International Tax Issues Panel #8: Retirement Panel #9: Theory and Jurisprudence Panel #6: Inequality (Toni Robinson (Quinnipiac), Chair/Discussant)) Daniel Hemel (Chicago), Taxation and House Price... [read post]