Much has been said about the new $10,000 cap on the federal deduction for payments of state and local taxes (“SALT”), but the commentary generally focuses on the state-level impacts and responses. My colleague Manoj Viswanathan, in his recent essay, “Hyperlocal Responses to the SALT Deduction Limitation,” published in the Stanford Law Review Online, argues that this… Continue reading →
Law school clinics have long served students interested in litigation. And the past decade has brought a dramatic increase in the number of transactional-law clinics at law schools across the country, which is clearly a positive development for the many law students who are interested in business/transactional work. But what about students interested in transactional… Continue reading →
My colleague Manoj Viswanathan has written a new article, “Tax Compliance in a Decentralizing Economy,” forthcoming in Georgia State University Law Review. This article reveals the threat to tax compliance that is posed both by new technologies that enable on-demand sharing of services and by blockchain technology that facilitates cryptocurrency (e.g., Bitcoin) transactions and other… Continue reading →
