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Whatever Source Derived

Thoughts on Tax and the Law

Go to the profile of Darien Shanske
Darien Shanske
Apr 8

California Should Change the Definition of “Capital Outlay” in Order to Create More Room Under the State Appropriations Limit.

(The Legislature Can Do So By Majority Vote.)

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Go to the profile of Darien Shanske
Darien Shanske
Jul 2, 2021

(Critical) Observations on the Ohio District Court Decision Enjoining the Rule Limiting the Use of ARPA Relief Funds Provided to States

The decision goes to great lengths to reach an implausible result and does not seem fully aware of…

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Go to the profile of Darien Shanske
Darien Shanske
Apr 15, 2021

GILTI and California: Show Me the Money Edition

Back of the envelope calculations indicate significant…

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Go to the profile of Darien Shanske
Darien Shanske
Dec 11, 2020

Elon Musk and California’s Income Tax

The tax lesson illustrated by the Elon Musk saga is not what you might think.

By David Gamage and Darien Shanske

Elon Musk has left California, or so he says.[1] And so cue the gnashing of teeth about…

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Go to the profile of Brian Galle
Brian Galle
Jul 27, 2020

Should States Have to Make a “Co-Pay” on Federal Relief?

Most of us these days are worried about the pandemic. If that weren’t enough fun, there’s also economic collapse, especially when — and the tip of the canoe is already edging out over the waterfall — states reach an imminent fiscal…

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Go to the profile of Brian Galle
Brian Galle
May 27, 2020

Universities (and other big employers) are Cutting Retirement Benefits. Tax Lawyers are Having Fits. What’s Going On?

This week brought a new round of announcements from universities, even very wealthy ones, that they would be cutting faculty and…

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Go to the profile of Darien Shanske
Darien Shanske
May 22, 2020

States Should Borrow Rather than Make Brutal Cuts During a Recession and Pandemic

By Darien Shanske and David Gamage

In a world in which the level of government best suited to act (the federal government) is dysfunctional, subnational governments need to take extraordinary measures. Lest anything…

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Go to the profile of David Gamage
David Gamage
May 14, 2020

Conformity and State Income Taxes: Suggestions for a Post-COVID Era

By Michael A. Livingston

(Posted by David Gamage on behalf of Michael A. Livingston)

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Go to the profile of Darien Shanske
Darien Shanske
May 12, 2020

Reforming State Corporate Income Taxes Can Yield the States Billions

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Go to the profile of Brian Galle
Brian Galle
May 10, 2020

If Not Now, When: Why Won’t Universities Spend Their Money?

These are tough times for higher education. Even name-brand institutions are announcing hiring freezes and salary cuts, among other austerity policies. This is perfectly understandable if your institution is a community…

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