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10 Aug 2018, 5:01 am
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]
22 Mar 2016, 7:45 am
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]
18 Apr 2017, 9:40 am
Yesterday at the colloquium, Miranda Perry Fleischer presented the above-titled paper (coauthored by Daniel Hemel). [read post]
5 Jan 2018, 6:44 am
Key Findings Several states are exploring strategies to preserve the full state and local tax deduction for high-income residents, which is capped at $10,000 under the new tax law. [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]
18 Dec 2017, 6:00 am
For example, Daniel Hemel and Eric Posner assert that the removal would be improper if it was done for improper motives: namely “personal, pecuniary, or purely partisan ends. [read post]
27 Mar 2015, 10:00 am
Daniel Hemel and Lisa Ouellette have already situated IP regimes among a variety of other government policy levers designed to affirmatively encourage innovation and market entry, including prizes, grants, and tax incentives [read post]
3 Feb 2019, 7:44 am
Daniel Hemel and I have questioned why there is not more government investment in clinical trials (see p. 570 here), but given the current institutional structures for drug development, if publicly funded drug candidates couldn't be patented and exclusively licensed to private companies, many of them would never make it to market.This commercialization argument is the primary justification for allowing federally funded inventions to be patented and exclusively licensed, as is… [read post]
6 Apr 2017, 9:30 pm
In a recent essay for Vox, Professors Tom Baker of the University of Pennsylvania Law School and Daniel Hemel of the University of Chicago Law School describe four things they believe states can do to prevent the Affordable Care Act (ACA) from “exploding” due to President Trump potentially “undermining the health care law by deliberately failing to carry out important elements of it. [read post]
11 Mar 2019, 10:48 am
Professor Daniel Hemel of the University of Chicago Law School, who has defended the viability of New York’s other SALT cap workarounds (conclusions with which we have disagreed), has questioned whether the entity-level tax approach would succeed. [read post]
4 Apr 2019, 12:22 pm
Hemel and Eric A. [read post]
16 Mar 2017, 9:30 pm
” WHAT WE’RE READING THIS WEEK Writing in The New York Times, University of Chicago Law School professor Daniel Hemel and Valparaiso University School of Law professor David Herzig discuss what they call “the G.O.P. health care plan’s fatal flaw:” the Senate’s “Byrd rule” for budget reconciliation. [read post]
5 Nov 2023, 9:13 am
I also gave a talk about my recently posted article on medical expense deductions, and watched as my co-author, Daniel Hemel, did the honors regarding our joint work in progress, entitled Two-Level Games in International Taxation. [read post]
27 Mar 2015, 10:16 pm
I have already cross-posted my contribution to this year's blog symposium, on Intellectual Property as Global Public Finance (coauthored with Daniel Hemel). [read post]
22 Jan 2018, 11:56 am
But for exhaustion, as I have discussed with Daniel Hemel, sales may be able to be restructured as licenses that do not exhaust patent rights. [read post]
14 May 2019, 4:47 am
And third, as Daniel Hemel and Eric Posner have pointed out, the Supreme Court did not apply a clear statement in United States v. [read post]
2 Dec 2022, 2:08 pm
Daniel J. [read post]
9 Jan 2018, 7:53 am
" It's available here.Just for the record, as all are good friends and outstanding members of the field, they are: Joe Bankman, David Gamage, Jacob Goldin, Daniel Hemel, Darien Shanske, Kirk Stark, Dennis Ventry, and Manoj Visnawathan.The piece addresses the issue of what state governments can do to address the repeal of state and local income and property tax deductibility by individuals above the first $10,000. [read post]
5 Mar 2020, 5:15 am
Daniel Hemel and Lisa Larrimore Ouellette suggested that the government award a "large cash prize for any firm that develops a successful coronavirus vaccine". [read post]
11 Jan 2019, 1:30 pm
In a New York Times op-ed, Daniel Hemel and Eric Posner go further, arguing that Barr’s memo “seriously damages his credibility and raises questions about his fitness for the Justice Department’s top position. [read post]
