No Images? Click here
Fall 2018
Stark Leads National Response to Federal Tax Law
In 2018 Kirk Stark, the Barrall Family Professor of Tax Law and Policy at UCLA School of Law, led a national group of tax scholars and worked closely with state lawmakers in the wake of passage of the federal Tax Cuts and Jobs Act. The measure caps so-called SALT deductions for state and local taxes, with disparate impacts in California and other high-tax states, yet leaves a huge loophole by failing to address taxpayers' ability to make deductions for charitable donations to nonprofits and government funds. Article
Building a Tax Law Family
The Thomas A. Kirschbaum Scholarship in Tax Law does more than support aspiring tax law practitioners. It provides entrée into a network of tax faculty and alumni who help build careers. Article
Hochman Award in Tax Law
Kaitlin Kelleher '18 is the latest recipient of the annual UCLA Law award named for Class of 1952 member and eminent Los Angeles tax practitioner Bruce I. Hochman. Article
Tax Law Faculty
STEVEN A. BANK presented the paper "When Did Tax Avoidance Become Respectable?" at UC Irvine School of Law's Current Issues in Tax Law and Policy Colloquium in February 2018. Recent publications include "Will U.S. Soccer Be Forced to Adopt Promotion and Relegation?" 28 Journal of Legal Aspects of Sport 3 (2018) and "When Did Tax Avoidance Become Respectable?" 71 Tax Law Review 123 (2017).
JILL R. HORWITZ continued her work as a reporter for the American Law Institute's Restatement of the Law, First, Charitable Nonprofit Organizations. Recent publications include "The Role of Hospital and Market Characteristics in Invasive Cardiac Service Diffusion," Review of Industrial Organization (2018) and "Complying with the Emergency Medical Treatment and Labor Act: Challenges and Solutions," 37:3 Journal of Healthcare Risk Management 31 (2017).
JASON OH presented two papers at the annual conference of the National Tax Association in November 2017: "Wealth-Tax Add-Ons to Tax Capital Income in Developing Countries," with UCLA Law professor Eric Zolt; and "The Effects of Capital Gains Rate Uncertainty on Realization," with David Kamin. In 2018, Oh was elected to the governing board of the National Tax Association.
KIRK J. STARK authored or co-authored articles including “Tax Treatment of Charitable Contributions & State Tax Credits,” 9 Columbia Journal of Tax Law, Tax Matters 1 (2018); “Tax Credit, Tax Credit: What Do You See?,” 160 Tax Notes (2018); “Caveat IRS: Problems with Abandoning the Full Deduction Rule,” 88 Tax Notes: State & Local (2018); and “State Responses to Federal Tax Reform: Charitable Tax Credits," 159 Tax Notes (2018).
ERIC M. ZOLT continued to serve on the expert group on tax policy and sustainable development for the U.N. Economic and Social Commission for Asia & the Pacific. His publications included “Wealth Taxes in Developing Countries,” in Winning the Tax Wars: Tax Competition and Cooperation, Wolters Kluwer (2018) and “Tax Treaties and Developing Countries: A Better Deal PostBEPS?,” in Tax Treaties after the BEPS Project: A Tribute to Jacques Sasseville, Canadian Tax Foundation (2018).
Keep up with everything at UCLA Law!
