Following up on my previous post, The Law Schools Most Impacted By The Methodology Changes In The 2024 U.S. News Rankings: Law.com, Ahead of the Curve: Some Law Schools Are Happy About the US News Rankings: In last week’s column, I questioned whether the 63 schools that boycotted the Best…
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Innovation Funding And The Valley Of Death
By Paul Caron
Lital Helman (Ono Academic College), Innovation Funding and the Valley of Death, 76 S.M.U. L. Rev. __ (2023): Innovation is a public good. As with other public goods, it is expected to be under-produced if only private incentives are present. Therefore, the law strives to encourage innovation via an array…
Applying Universal Design In The Legal Academy
By Paul Caron
Matthew L. Timko (Northern Illinois), Applying Universal Design in the Legal Academy, 114 Law Libr. J. 343 (2022): Too often barriers to access in the form of physical, technological, and cognitive environments play a large role in keeping many people out of law school. While federal and state laws address…
Weekly SSRN Tax Article Review And Roundup: Speck Reviews A Critical Evaluation Of The Qualified Small Business Stock Exclusion By Polsky & Yale
By Sloan Speck
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Gregg D. Polsky (Georgia; Google Scholar) & Ethan Yale (Virginia; Google Scholar), A Critical Evaluation of the Qualified Small Business Stock Exclusion, 42 Va. Tax Rev. 353 (2023). After 2017’s Tax Cuts and Jobs Act, some commentators predicted…
2024 U.S. News International Law Rankings
By Paul Caron
The new 2024 U.S. News International Law Rankings include the international law programs at 174 law schools (the faculty survey had a 53% response rate). Here are the Top 50: Rank Score School 1 4.6 NYU* 2 4.4 Columbia* 3 4.3 Harvard* 3 4.3 Yale* 5 4.2 American* 5 4.2…
8th Annual Texas Tax Faculty Workshop
By Bryan Camp
Houston hosted the 8th Annual Texas Tax Faculty Workshop (program): Johnny Buckles (Houston), Constitutional Law and Tax Expenditures: A Prelude, 76 Ark. L. Rev. 1 (2023) Commenter: Susan Morse (Texas; Google Scholar) Orly Mazur (SMU; Google Scholar), Cooperative Federalism and the Digital Tax Impasse, 51 Fla. St. U. L. Rev….
The Inflation Reduction Act’s Impact On Tax Compliance—And Fiscal Sustainability
By Paul Caron
Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark J. Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department), The Inflation Reduction Act’s Impact on Tax Compliance—and Fiscal Sustainability: The Inflation Reduction Act (IRA) includes a once-in-a-generation investment in the Internal Revenue Service…
GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B
By Paul Caron
Andrew Blair-Stanek (Maryland; Google Scholar), Anne-Marie Carstens (Maryland), Daniel S. Goldberg (Maryland), Mark Graber (Maryland), David C. Gray (Maryland) & Maxwell L. Stearns (Maryland; Google Scholar), GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B: GPT-4 performs vastly better…
Clausing: The International Tax Agreement Of 2021—Why It’s Needed, What It Does, And What Comes Next?
By Paul Caron
Kimberly A. Clausing (UCLA; Google Scholar), The International Tax Agreement of 2021: Why It’s Needed, What it Does, and What Comes Next?: In 2021, more than 135 jurisdictions agreed on transformative new international tax rules that would establish a minimum tax rate of 15 percent on multinational corporate income regardless…
Tenured Law Professor Pulled From His Classroom Faces Termination. He Wants To Know Why?
By Paul Caron
Following up on my previous post, WSJ Op-Ed: DEI Brings Kafka To My Law School: Law.com, Ohio Northern U Is Seeking the Dismissal of a Tenured Law Professor. He Alleges It’s Because of His Views on DEI.: Scott Gerber, a law professor at the Ohio Northern University Pettit College of…