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21 Aug 2019, 4:00 am by Paul Caron
IRS and the Future of Tax Administrative Law (Part II), by Daniel Hemel (Chicago): In Bullock v. [read post]
5 Aug 2020, 12:20 pm by Paul Caron
Miranda Perry Fleischer (San Diego) & Daniel Jacob Hemel (Chicago), The Architecture of a Basic Income, 87 U. [read post]
7 Sep 2022, 12:01 pm by Paul Caron
David Weisbach (Chicago; Google Scholar) & Daniel Hemel (NYU; Google Scholar), The Legal Envelope Theorem, 102 B.U. [read post]
13 Jul 2018, 3:00 am by Paul Caron
From Tax Prof Daniel Hemel (Chicago): Give Kavanaugh a Chance: Several Democratic senators already have said that they will oppose Judge Brett Kavanaugh’s nomination to the Supreme Court seat that Justice Anthony Kennedy is vacating (here are statements from Richard Blumenthal, Kirsten Gillibrand, Kamala Harris, Bernie Sanders, Chuck Schumer, and... [read post]
1 Feb 2019, 2:00 am by Paul Caron
Time: Elizabeth Warren’s Wealth Tax on the Super-Rich Is the Wrong Solution to the Right Problem, by Daniel Hemel (Chicago): Senator Elizabeth Warren’s proposal for a 2% annual wealth tax on households with a net worth of $50 million or more has drawn praise from progressives who view it as... [read post]
8 Oct 2021, 3:00 am by Paul Caron
Washington Post op-ed: South Dakota’s Tax Avoidance Schemes Represent Federalism At Its Worst, by Daniel Hemel (Chicago; Google Scholar): States should be free to experiment with policy — but not to create tax dodges. [read post]
21 Feb 2017, 4:00 am by Paul Caron
Daniel Hemel (Chicago), Repealing Economic Substance Codification and Replacing It With What? [read post]
6 Dec 2016, 11:00 am by Paul Caron
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]
26 Jan 2018, 9:23 am by Paul Caron
Daniel Hemel (Chicago), States and Localities Can Offset Federal Tax Law's Impact on Their Residents: The federal tax overhaul signed into law by President Trump in December 2017 strikes a blow to households in high-tax states, with potentially negative ramifications for state and local government finances. [read post]
27 Oct 2021, 11:20 am by Paul Caron
Washington Post op-ed: A Wealth Tax Is A Good Idea — If We Had a Different Supreme Court, by Daniel Hemel (Chicago; Google Scholar): Senate Democrats and the Biden administration are reportedly nearing a deal on a new “billionaire tax” to pay for the package of spending programs that is... [read post]
19 Feb 2019, 2:00 am by Paul Caron
Daniel Hemel (Chicago) & Gregg Polsky (Georgia), There’s a Problem With Buybacks, but It’s Not What Senators Think, 162 Tax Notes 765 (Feb. 18, 2019): In a deeply divided Washington, one of the few issues on which leading lawmakers on both sides of the aisle appear to agree is that... [read post]
17 Sep 2018, 12:22 pm by Paul Caron
Daniel Hemel (Chicago) presents Beyond the Marriage Tax Trilemma at Loyola-L.A. today as part of its Tax Policy Colloquium Series hosted by Ellen Aprill and Katie Pratt: For decades, the famous “marriage tax trilemma” has played a central role in discussions of the tax treatment of the family unit. [read post]
6 Jun 2018, 12:05 pm by Paul Caron
Daniel Hemel (Chicago) & David Kamin (NYU), The False Promise of Presidential Indexation: The Trump administration faces mounting pressure from conservative thinkers and activists—including calls from its own National Economic Council director—to promulgate a Treasury regulation that indexes capital gains for inflation. [read post]
16 May 2018, 12:52 pm by Paul Caron
Daniel Hemel (Chicago), Justice Alito, State Tax Hero? [read post]
24 Sep 2021, 3:00 am by Paul Caron
Daniel Hemel (Chicago; Google Scholar), Carry On with Carryover? [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]
14 May 2020, 12:30 pm by Paul Caron
Daniel Hemel (Chicago) & David Kamin (NYU), The False Promise of Presidential Indexation, 36 Yale J. on Reg. 693 (2019): The Trump Administration faces mounting pressure from conservative thinkers and activists — including calls from its own National Economic Council director — to promulgate a U.S. [read post]
18 May 2012, 4:23 pm by Lawrence Solum
Daniel Jacob Hemel (Yale University - Law School) has posted Executive Action and the First Amendment's First Word (Pepperdine Law Review, Vol. 40, 2013, Forthcoming) on SSRN. [read post]