Home / Faculty & Staff / Paul L. Caron
Paul L. Caron

Contact Information

Education

  • BA, Georgetown University
  • JD, Cornell University
  • LLM (Tax), Boston University

Links

Areas of Interest

  • Taxation

Paul L. Caron
Charles Hartsock Professor of Law


Paul Caron is one of the leading entrepreneurial tax scholars in the country. Since joining the UC faculty in 1990, he has written numerous books and law review articles, and is active in a variety of scholarly projects.

Dean Caron's most recent books include Tax Stories (Foundation Press, 2d ed. 2009) and Federal Wealth Transfer Taxation: Cases and Materials (Foundation Press, 6th ed. 2009) (with Paul McDaniel & Jim Repetti).

His most recent law review articles concern the estate tax, law school rankings and the impact of new technologies on legal scholarship and teaching: The Estate Tax Non-Gap: Why Repeal a "Voluntary" Tax?, 20 Stan. L. & Pol'y Rev. 153 (2009) (with Jim Repetti); Are Scholars Better Bloggers? Bloggership: How Blogs Are Transforming Legal Scholarship, 84 Wash. U. L. Rev. 1025 (2006); The Long Tail of Legal Scholarship, 116 Yale L.J. Pocket Part 38 (2006); Dead Poets and Academic Progenitors: The Next Generation of Law School Rankings, 81 Ind. L.J. 1 (2006) (with Rafael Gely); Ranking Law Schools: Using SSRN to Measure Scholarly Performance, 81 Ind. L.J. 83 (2006) (with Bernard S. Black); What Law Schools Can Learn From Billy Beane and the Oakland Athletics, 82 Tex. L. Rev. 1483 (2004) (with Rafael Gely); and Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, 54 J. Legal Educ. 551 (2004) (with Rafael Gely).

Dean Caron organized the first scholarly conferences on law school rankings and legal blogging: Bloggership: How Blogs Are Transforming Legal Scholarship, Harvard Law School (April 28, 2006); and The Next Generation of Law School Rankings, Indiana University School of Law (April 15, 2005).

Dean Caron serves as Series Editor for Foundation Press in developing a Law Stories Series of books patterned after his Tax Stories book. In addition, he serves as Series Editor for LexisNexis in developing a Graduate Tax Series of books designed for use in law school tax LL.M. programs. Dean Caron is editor of three electronic journals of Tax Law Abstracts published by the Legal Scholarship Network of the Social Science Research Network: International & Comparative Tax, Practitioner Series, and Tax Law & Policy.

Dean Caron is the Publisher and Editor of TaxProf Blog, the most popular tax blog on the Internet. He is the Publisher and Editor-in-Chief of the Law Professor Blogs Network of more than 50 blogs edited by law professors around the country in other areas of law. Dean Caron provides two other online resources to tax professors: TaxProf Email Discussion Group and TaxProf Exam Bank. He is the publisher of Leiter's Law School Rankings, the major alternative to the U.S. News & World Report Law School Rankings.

Dean Caron has served as a visiting professor at the University of Florida College of Law, Florida State University College of Law, University of San Diego School of Law, and New York University/IRS Office of Chief Counsel Continuing Professional Education Program.

Dean Caron has received numerous awards for his scholarship and teaching, including the Faculty Achievement Award (1997), Goldman Prize for Teaching Excellence (2003), and Harold C. Schott Scholarship Award (2005). He served as the inaugural Associate Dean for Faculty Research (1999-2001) and the inaugural Director of Faculty Projects (2001-2007), and is now the inaugural Associate Dean of Faculty.

Publications

Presentations

  • Murphy v. IRS: Another Front in the War Against the Income Tax, Boston College Law School Tax Policy Workshop Series (Apr. 17, 2008)
  • Murphy v. IRS: Another Front in the War Against the Income Tax, University of Toronto Faculty of Law, James Hausman Tax Law & Policy Workshop Series (Apr. 9, 2008)
  • The Role of Blogs in Twenty-First Century Tax Scholarship and Practice, ABA Tax Section Meeting (Jan. 18, 2008)
  • Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, University of Illinois College of Law (Nov. 30, 2007)
  • Law School Rankings: Past, Present, and Future, University of Cincinnati College of Law (Oct. 5, 2007)
  • Law School Rankings: Past, Present, and Future, Law School Admission Council Annual Meeting (May 31, 2007)
  • Technology in the Law School Classroom, Future of Law Libraries Symposium, Ponte Vedra, FL (Mar. 8, 2007)
  • Technology and the Traditional Law Review Structure, Symposium on Writing About the Law: From Bluebook to Blogs and Beyond, New York Law School (Feb. 16, 2007)
  • Building and Marketing Your Scholarly Brand, Scholarship and the New Law Professor: Of Blogs, Books, Networks, and the Placement Game, AALS Annual Meeting (Jan. 5, 2007)
  • Symposium Introduction: Are Scholars Better Bloggers?, Symposium on Bloggership: How Blogs Are Transforming Legal Scholarship, Harvard Law School (Apr. 28, 2006)
  • Ranking Law Schools: Using SSRN to Measure Scholarly Performance, University of Cincinnati College of Law (June 22, 2005)
  • Symposium Introduction: Dead Poets and Academic Progenitors, Symposium on The Next Generation of Law School Rankings, Indiana University School of Law (Apr. 15, 2005)
  • Ranking Law Schools: Using SSRN to Measure Scholarly Performance, Symposium on The Next Generation of Law School Rankings, Indiana University School of Law (Apr. 15, 2005)
  • Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, Chase College of Law, Northern Kentucky University (Mar. 25, 2005)
  • Technology in the Law School Classroom, Future of Law Libraries Symposium, Amelia Island, FL (Mar. 10, 2005)
  • Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, University of San Diego School of Law (June 17, 2004)
  • Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, University of Cincinnati College of Law (Aug. 6, 2003)
  • Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, Florida State University College of Law (June 19, 2003)
  • Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, Boston College Law School (Apr. 7, 2003)
  • Tax Stories: What Famous Old Tax Cases Can Tell Us About Today's Tax Law, ABA Tax Section Meeting (May 10, 2003)
  • Back to the Future: Teaching Law Through Stories, University of San Diego School of Law (June 19, 2001)
  • Back to the Future: Teaching Law Through Stories, University of Cincinnati College of Law (May 30, 2001)
  • The Alternative Minimum Tax: The Problem and Possible Solutions, Tax Reform Advisory Committee, Ways and Means Committee, U.S. House of Representatives (Feb. 23, 1998)
  • Simplifying the Estate and Gift Tax, Tax Reform Advisory Committee, Ways and Means Committee, U.S. House of Representatives (Mar. 2, 1997)
  • The Impact of Tax Reform on Real Estate, Tax Reform Advisory Committee, Ways and Means Committee, U.S. House of Representatives (July 22, 1996)
  • Estate and Gift Tax Implications of Tax Reform, Tax Reform Advisory Committee, Ways and Means Committee, U.S. House of Representatives (June 3, 1996)

Courses

  • Estate & Gift Tax
  • Federal Income Tax
  • Introduction to Law
  • Partnership Tax

Awards

November 2011

The Law Stories Series of Foundation Press, for which Paul serves as Series Editor, published First Amendment Stories (2011), by Richard W Garnett (Notre Dame) & Andrew Koppelman (Northwestern).

The Graduate Tax Series of LexisNexis, for which Paul serves as Series Editor, published Estate and Gift Taxation (2011), by Robert Danforth (Washington & Lee) & Brant Hellwig (South Carolina).

For the fourth year in a row, Paul's TaxProf Blog has been named to the ABA Journal's list of "the 100 best Web sites by lawyers, for lawyers, as chosen by the editors of the ABA Journal."  The ABA’s 2012 Blawg 100 selected Paul’s TaxProf Blog from more than 3,500 blawgs written by law professors and lawyers.

Paul spoke as part of a panel discussion at UC Law School on Occupy Wall Street and the Creation of the 1% (with Dean Emeritus, Joe Tomain, and Business School Professor, Benjamin Passty).

Paul published several issues of his SSRN Tax Law Abstracts e-journals: 

Several of Paul’s publications were cited:

Paul was quoted in:

 

October 2011

Paul published several issues of his SSRN Tax Law Abstracts e-journals:

September 2011

For the sixth year in a row, Paul was named one of the 100 Most Influential People in Tax and Accounting by Accounting Today.

Paul published an op-ed in the Cincinnati Enquirer, Obama's Deficit Speech Skips the Hard Part: A Real Proposal  (Sept. 20, 2011).

Paul published several issues of his SSRN Tax Law Abstracts e-journals:

Paul was quoted in:

Paul’s article, The Long Tail of Legal Scholarship, 116 Yale L.J. Pocket Part 38 (2006), was cited in David L. Schwartz+ & Lee Petherbridge,The Use Of Legal Scholarship By The Federal Courts Of Appeals: An Empirical Study, 96 Cornell L. Rev. 1345 (2011).

Summer 2011

Paul published supplements to two of his books:

Paul taught Tax I at the University of San Diego School of Law as the Herzog Summer Visiting Professor in Taxation. 

Paul attended the 2011 CALI Conference, Unbound, at Marquette Law School, where he participated in a meeting of the CALI Board of Directors (on which he serves as Vice-President).
 Paul published several issues of his SSRN Tax Law Abstracts e-journals:

Several of Paul’s publications were cited:

Back to the Future: Teaching Law Through Stories, 71 U. Cin. L. Rev. 405 (2002), in Lawrence A. Cunningham, Digital Evolution in Law School Course Books: Trade-Offs, Opportunities, and Vigilance, in The Digital Path of the Law (Edward Rubin, ed.) (Cambridge University Press, 2011);

  • The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?, 20 Stan. L. & Pol’y Rev. 153 (2009) (with James R. Repetti), in Jay A. Soled & Mitchell Gans, Related Parties and the Need to Bridge the Gap Between the Income Tax and Transfer Tax Systems, 62 Ala. L. Rev. 405 (2011);

Paul was quoted in:

May 2011

The Law Stories Series of Foundation Press, for which Paul serves as Series Editor, published Indian Law Stories (2011), by Philip Frickey (UC-Berkeley), Carol Goldberg (UCLA), and Kevin Washburn (Dean, New Mexico). 

Paul published several issues of his SSRN Tax Law Abstracts e-journals: 

Three of Paul’s publications were cited: 

The Role of State Court Decisions in Federal Tax Litigation: Bosch, Erie, and Beyond, 71 Or. L. Rev. 781 (1992); and 

The Federal Courts of Appeals' Use of State Court Decisions in Tax Cases: “Proper Regard” Means “No Regard,” 46 Okla. L. Rev. 443 (1993), in Peter W. Low, John C. Jeffries, Jr. & Curtis A. Bradley, Federal Courts and the Law of Federal-State Relations (7th ed. 2011); and 

Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, 54 J. Legal Educ. 551 (2004) (with Rafael Gely), in Kristen E. Murray, Let Them Use Laptops:  Debunking the Assumptions Underlying the Debate Over Laptops in the Classroom, 36 Okla. City U. L. Rev. 185 (2011).

April 2011

Paul was quoted in Fox Business, Tax Time is Primetime for Identity Thieves.  He published several issues of his SSRN Tax Law Abstracts e-journals:

Two editions of Paul’s book, Tax Stories, were cited:

  • ·  the 2003 edition in Shari Motro, Preglimony, 63 Stan. L. Rev. 647 (2011); and
  • ·  the 2009 edition in I. Jay Katz, The Untold Story Of Crane v. Commissioner Reveals An Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion To Bait A Hazardous Tax Trap For Unwitting Taxpayers, 30 Va. Tax Rev. 559 (2011).

March 2011

The just-released 2012 U.S. News World Report Law School Rankings incorporates a change in methodology in response to Paul's blog post on preventing law schools from gaming student employment data. Paul was quoted extensively in the cover story of the Mar. 2011 issue of the National Jurist,How Rankings Are Destroying Law Schools, Nat’l Jurist, Mar. 2011, at 4.

Paul published several issues of his SSRN Tax Law Abstracts e-journals: