Friday, May 5, 2023

Review of Capital Taxation and Market Power

 In this week's SSRN Review and Roundup on TaxProf Blog, I review UCLA Professor Kimberly Clausing's Capital Taxation and Market Power, providing several examples in which tax-preferred entities have amassed market power or acquired assets for which there is inelastic demand or supply to extract market rents to the detriment of society. I'll expand on these trends soon.


Thursday, October 7, 2021

TaxProf Blog SSRN Roundups and Reviews at the Intersection of Tax, Property, and the Environment

 

This past week I reviewed a new work by K. King Burnett, John D. Leshy (UC-Hastings), and Nancy A. McLaughlin (Utah), Building Better Conservation Easements for America the Beautiful, 45 Harv. Envtl. L. Rev. Online ___ (2021) as part of the TaxProf Blog SSRN Review and Roundup.

In August I reviewed a new work by Christopher G. Bradley (Kentucky) & Cameron Baskett (J.D. 2021, Kentucky), Property Tax Privateers, 40 Va. Tax Rev. __ (2021) via the SSRN Review and Roundup.

In June, I reviewed two papers by Allison Peck (West Virginia), Standard Oil, Consolidation Coal, and the Roots of the Resource Curse in West Virginia, 124 W. Va. L. Rev. ___ (2021); and Philip Hackney (Pittsburgh), Dark Money Darker? IRS Shutters Collection of Donor Data, 25 Fla. Tax Rev. ___ (2021) via the TaxProf Blog SSRN Review and Roundup.


 

Friday, May 14, 2021

I enjoyed delivering my early stage paper, Carbon Dividends and the Political Philosophy of Claims to the Global Commons, at Arizona State University's 6th Annual SRP Sustainability Conference of American Legal Educators.