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29 May 2016, 12:00 am by Smita Ghosh
”Writing for the same publication, Daniel Hemel reviews Taxing the Rich: A History of Fiscal Fairness in the United States and Europe, by Kenneth Scheve and David Stasavage, which argues that governments tax the rich “during and in the wake of mass mobilization for war” because wartime enables governments to make “compensatory arguments” about the need for sacrifice. [read post]
26 May 2016, 3:01 am by Paul Caron
Following up on last week's post: Daniel Hemel (Chicago), Taxation as Compensation (reviewing Kenneth F. [read post]
14 May 2016, 9:41 am by Paul Caron
Following up on Monday's post, Taxing Carried Interest As Ordinary Income Through Executive Action: Daniel Hemel (Chicago), The President’s Power To Tax Doesn’t Stop at Carried Interest: No one can predict with complete confidence whether a court would uphold as-yet-unwritten Treasury regulations addressing carried interest, but I agree with Morgenson... [read post]
4 May 2016, 12:30 pm by Paul Caron
Daniel Hemel (Chicago), The President's Power to Tax, 102 Cornell L. [read post]
11 Apr 2016, 10:30 am by Paul Caron
Daniel Hemel (Chicago), The Vanguard Case Reconsidered, 150 Tax Notes 1466 (Mar. 21, 2016): Recent news reports have suggested that the Vanguard Group family of mutual funds may need to quadruple investors’ fees to cover corporate income tax liabilities. [read post]
4 Apr 2016, 9:31 am by Lisa Larrimore Ouellette
For example, he compares patent law with the other legal institutions that Daniel Hemel and I discuss in Beyond the Patents–Prizes Debate, and he reaches the same conclusion we do: each institution has limitations, and "the patent system works best in conjunction with other institutions. [read post]
30 Mar 2016, 11:34 am by Andrew Hamm
Commentary comes from Jason Ritchie at The National Law Review, Trevor Burrus at Cato at Liberty, Michael Doyle at McClatchy, Greg Sargent at The Washington Post, Adam Feldman at Empirical SCOTUS, Daniel Hemel and David Louk at Medium, and Matthew Watkins and Neena Satija at The Texas Tribune. [read post]
24 Mar 2016, 9:17 am by Lisa Larrimore Ouellette
I've followed the international exhaustion issue closely: see prior posts summarizing an essay I wrote with Daniel Hemel, the Fed. [read post]
22 Mar 2016, 7:45 am by Dennis Crouch
Lexmark cert petition (no appendix) Decision: Federal Circuit en Banc decision Daniel Hemel and Lisa Larrimore Oulette, Will the Federal Circuit Recognize the U.S. [read post]
16 Feb 2016, 10:27 am by Andrew Hamm
” At Slate, Robert Smith characterizes Scalia as “often a friend of criminal defendants,” while at Medium, Daniel Hemel analyzes recent claims about Scalia’s more “liberal” areas of jurisprudence and argues that by “exaggerating the extent to which his method mattered, we fail to appreciate the extent to which Scalia himself mattered. [read post]
26 Jan 2016, 6:10 am by Amy Howe
” At the Yale Journal on Regulation’s Notice and Comment, Daniel Hemel discusses United States v. [read post]
22 Jan 2016, 3:22 pm by Daniel Hemel
Assistant Professor Daniel Hemel on the Supreme Court’s certiorari grant in United States v. [read post]
19 Jan 2016, 11:30 am by Paul Caron
Daniel Hemel (Chicago), What’s the Matter with Luxembourg? [read post]
7 Jan 2016, 3:11 am by Amy Howe
   At The University of Chicago Law School Faculty Blog, Daniel Hemel contends that, even if the Court agrees with the challengers, “public-sector employers in sympathetic states still will be able to ensure that unions are reimbursed for their collective bargaining costs (including the cost of representing nonmembers). [read post]
6 Jan 2016, 7:13 am by Daniel Hemel
Assistant Professor Daniel Hemel and UC Berkeley Jurisprudence & Social Policy Ph.D. candidate David Louk on next Monday’s Supreme Court oral argument in Friedrichs v. [read post]
3 Jan 2016, 11:07 am by Paul Caron
, by Daniel Hemel: Since the early 2000s, Congress has filled the Internal Revenue Code with numerous sunset provisions. [read post]
1 Jan 2016, 11:27 pm by Daniel Hemel
Assistant Professor Daniel Hemel on taxes paid by the highest earners in the United States: The IRS released data this week on the 400 individual income tax returns with the highest adjusted gross incomes (AGIs). [read post]
29 Dec 2015, 8:53 am by Daniel Hemel
Assistant Professor Daniel Hemel on the rise and fall of temporary tax laws: Since the early 2000s, Congress has filled the Internal Revenue Code with numerous sunset provisions. [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]