Paul L. Caron
Associate Dean of Faculty and
Charles Hartsock Professor of Law
v: 513-556-0100
f: 513-556-1236
e: paul.caron@uc.edu
Areas of Interest
Federal Income Tax
Estate Planning
Estate and Gift Tax
Partnership Tax
Introduction to Law
Education
BA, Georgetown University
JD, Cornell University
LLM (Tax), Boston University
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. 2008) and Federal Wealth Transfer Taxation: Cases and Materials (Foundation Press, 6th ed. 2008) (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. __ (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.
Download a copy of Dean Caron's Curriculum Vitae (pdf): CV (text only), CV (links)
Conference Organizer
Books
- Tax Stories (Foundation Press, 2d ed. 2008), reviewed by:
Reuven Avi-Yonah, 101 Mich. L. Rev. 2227 (2003)
Kim Brooks, 28 Queen’s L. Rev. 705 (2003)
Tim Edgar, 51 Canadian Tax J. 1066 (2003)
Ajay K. Mehrotra, 55 J. Legal Educ. 116 (2005)
Jay A. Soled, 100 Tax Notes 727 (2003)
- Federal Wealth Transfer Tax (Foundation Press) (with Paul McDaniel & Jim Repetti)
Cases and Materials (6th ed. 2008; 5th ed. 2003; 4th ed. 1999)
Study Problems (3d ed. 2008; 2d ed 2003; 1st ed. 1999)
Teacher’s Manual (3d ed. 2008; 2d ed. 2003; 1st ed. 1999)
- Federal Wealth Transfer Tax Anthology (LexisNexis, 1998) (with Karen C. Burke & Grayson M.P. McCouch), reviewed by John E. Donaldson, 79 Tax Notes 1067 (1998)
- Federal Income Tax Anthology (LexisNexis, 1997) (with Karen C. Burke & Grayson M.P. McCouch), reviewed by William J. Turnier, 74 Tax Notes 1343 (1997)
Book Chapters and Articles
- The Estate Tax Non-Gap: Why Repeal a “Voluntary” Tax?, 20 Stan. L. & Pol’y Rev. (2009) __ (with James R. 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)
- Teaching with Technology in the 21st Century Law School Classroom, in The Future of Law Libraries (Thomson-West, 2006)
- The Top Ten Tax Stories of 2005, 110 Tax Notes 169 (2006)
- Tax Profs Remember Boris Bittker, 109 Tax Notes 119 (2005)
- What Law Schools Can Learn From Billy Beane and the Oakland Athletics, 82 Tex. L. Rev. 1483 (2004) (with Rafael Gely)
- Affirmative Refraction: Grutter v. Bollinger Through the Lens of The Case of the Speluncean Explorers, 21 Const. Comm. 65 (2004) (with Rafael Gely)
- Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning, 54 J. Legal Educ. 551 (2004) (with Rafael Gely)
- TaxProf: A Virtual Tax Community, Teaching Tax Through Stories, and The TaxProf Exam Bank: Practical Help for the Tax Professor, in Teaching the Law School Curriculum (Carolina Academic Press, 2004) (Steven Friedland & Gerald F. Hess, Editors)
- Tax Archaeology, in Tax Stories (Foundation Press, 2003)
- Back to the Future: Teaching Law Through Stories, 71 U. Cin. L. Rev. 405 (2002)
- The Federal Tax Implications of Bush v. Gore, 79 Wash. U. L.Q. 749 (2001)
- The Associate Dean for Research Position: Encouraging and Promoting Scholarship, 33 U. Tol. L. Rev. 233 (2001) (with Joseph P. Tomain)
- Tax Court Fumbles Substance-Over-Form Ball, 75 Tax Notes 1240 (1997)
- Confusion Reigns over State Law and Administration Expenses, 74 Tax Notes 1314 (1997)
- Tax Myopia Meets Tax Hyperopia: The Unproven Case of Increased Judicial Deference to Revenue Rulings, 57 Ohio St. L.J. 637 (1996)
- Tax Court and Service Stake Out Positions in State Law Debate, 71 Tax Notes 229 (1996)
- Ten Estate Planning Advantages of Limited Liability Companies, 70 Tax Notes 998 (1996)
- Chief Justice Burger: A Better Tax Lawyer Than His Critics, 69 Tax Notes 1020 (1995)
- When Does Life Begin for Tax Purposes?, 68 Tax Notes 320 (1995)
- Estate Planning Implications of the Right of Publicity, 68 Tax Notes 95 (1995)
- Section 2036 Ruling May Force Bengals Out of Cincinnati, 67 Tax Notes 1504 (1995)
- Tax Problems of Durable Powers of Attorney, 66 Tax Notes 1009 (1995)
- Court Rejects Application of Dickman to Foregone Dividends, 66 Tax Notes 552 (1995)
- Taxing Opportunity, 14 Va. Tax Rev. 347 (1994)
- Tax Myopia, Or Mamas Don't Let Your Babies Grow Up To Be Tax Lawyers, 13 Va. Tax Rev. 517 (1994)
- Bosch and the Allure of Adversariness, 64 Tax Notes 673 (1994)
- The Federal Courts of Appeals’ Use of State Court Decisions in Tax Cases: “Proper Regard” Means “No Regard,” 46 Okla. L. Rev. 443 (1993)
- The Lurking Retroactivity Issues in Irvine, 61 Tax Notes 1109 (1993)
- The Role of State Court Decisions in Federal Tax Litigation: Bosch, Erie & Beyond, 71 Or. L. Rev. 781 (1992)
EDITORIAL POSITIONS
Series Editor, Law Stories (Foundation Press)
- Administrative Law Stories (2005) (Peter L. Strauss, Editor)
- Antitrust Stories (2007) (Eleanor M. Fox & Daniel Crane, Editors)
- Bankruptcy Stories (2007) (Robert K. Rasmussen, Editor)
- Business Tax Stories (2005) (Steven A. Bank & Kirk J. Stark, Editors)
- Civil Procedure Stories (2004) (Kevin M. Clermont, Editor)
- Civil Rights Stories (2008) (Myriam Gilles & Risa Goluboff, Editors)
- Constitutional Law Stories (2004) (Michael C. Dorf, Editor)
- Contracts Stories (2007) (Douglas G. Baird, Editor)
- Corporate Law Stories (forthcoming) (J. Mark Ramseyer, Editor)
- Criminal Law Stories (forthcoming) (Robert Weisberg, Editor)
- Criminal Procedure Stories (2006) (Carol S. Steiker, Editor)
- Death Penalty Stories (forthcoming) (John H. Blume & Jordan M. Steiker, Editors)
- Education Law Stories (2008) (Michael A. Olivas & Ronna Greff Schneider, Editors)
- Employment Discrimination Stories (2005) (Joel W. Friedman, Editor)
- Employment Law Stories (2007) (Samuel Estreicher & Gillian Lester, Editors)
- Environmental Law Stories (2005) (Richard J. Lazarus & Oliver A. Houck, Editors)
- Evidence Stories (2006) (Richard Lempert, Editor)
- Family Law Stories (2008) (Carol Sanger, Editor)
- Federal Courts Stories (forthcoming) (Judith Resnik & Vicki C. Jackson, Editors)
- Gender & Law Stories (forthcoming) (Elizabeth Schneider & Stephanie Wildman, Editors)
- Human Rights Advocacy Stories (forthcoming) (Hurwitz, Satterthwaite & Ford, Editors)
- Immigration Law Stories (2005) (Peter H. Schuck & David A. Martin, Editors)
- Intellectual Property Stories (2006) (Rochelle Dreyfuss & Jane C. Ginsburg, Editors)
- International Law Stories (Laura Dickinson, Mark Janis & Paul Noyes, Editors)
- Labor Law Stories (2005) (Laura J. Cooper & Catherine L. Fisk, Editors)
- Legal Ethics Stories (2005) (David J. Luban & Deborah L. Rhode, Editors)
- Presidential Power Stories (forthcoming) (Chris Schroeder & Curtis Bradley, Editors)
- Property Stories (2004) (Gerald Korngold & Andrew P. Morriss, Editors)
- Race & Law Stories (forthcoming) (Rachel Moran & Devon Carbado, Editors)
- Tax Stories (2003) (Paul L. Caron, Editor)
- Torts Stories (2004) (Robert L. Rabin & Stephen D. Sugarman, Editors)
- Trial Stories (2008) (Michael E. Tigar & Angela J. Davis, Editors)
Series Editor, Graduate Tax Series (LexisNexis)
- Bankruptcy Taxation (forthcoming) (by Frances Hill & William Lyons)
- Civil Tax Procedure (2d ed. 2008) (by David Richardson, Jerome Borison & Steve Johnson)
- Corporate Tax (forthcoming) (by Charlotte Crane & Linda Beale)
- Employee Benefits Law (2006) (by Kathryn Kennedy & Paul Shultz)
- Estate and Gift Taxation (forthcoming) (by Robert Danforth & Brant Hellwig)
- Federal Corporate Income Taxation (forthcoming) (by Charlotte Crane & Linda Beale)
- Federal Tax Accounting (2006) (by Michael Lang, Elliott Manning & Steven Willis)
- Federal Tax’n of Property Transactions (forthcoming) (by Manning & David Cameron)
- Partnership Tax (2d ed. 2008) (by Richard Lipton, P. Carman, C. Fassler & W. Schwidetzky)
- Tax Crimes (2008) (by Steve Johnson, Scott Schumacher & John Townsend)
- Tax Practice Ethics (forthcoming) (Linda Galler & Michael Lang)
- U.S. International Tax (2008) (Philip Postlewaite, Samuel Donaldson & Allison Christians)
Editor, Tax Law Abstracts (Social Science Research Network)
Publisher & Editor-in-Chief, Law Professor Blogs Network
- Adjunct Law Prof Blog (Mitchell H. Rubinstein, Editor)
- Administrative Law Prof Blog (Drury Stevenson & Cynthia Quinn, Editors)
- ADR Prof Blog (Andrea Schneider, Nancy Welsh, Michael Moffit & Sara Cole, Editors)
- Antitrust & Competition Blog (Shubha Ghosh & D. Danny Sokol, Editors)
- Aviation Law Prof Blog (Brian F. Havel & Michael S. Jacobs, Editors)
- Banking Law Prof Blog (Ann Graham, Editor)
- BankruptcyProf Blog (M. Jonathan Hayes, Editor)
- Business Law Prof Blog (Dale A. Oesterle, Editor)
- Career & Professional Development Blog (Susan Gainen & Mina Jefferson, Editors
- Chinese Law Prof Blog (Donald C. Clarke, Editor)
- Civil Procedure Prof Blog (W. Jeremy Counseller & Rory Ryan, Editors)
- Civil Rights Prof Blog (Lyndia Dodd, Editor)
- ContractsProf Blog (Frank Synyder & Carol Chomsky, Editors)
- CrimProf Blog (Mark A. Godsey, Editor)
- Elder Law Prof Blog (Kim Dayton, Editor)
- Environmental Law Prof Blog (Susan L. Smith, Editor)
- EvidenceProf Blog (Colin Miller, Editor)
- Family Law Prof Blog (Barbara G. Fines & Nancy Ver Steegh, Editors)
- First Amendment Law Prof Blog (Kathleen A. Barger & Josie F. Brown, Editors)
- Food Law Prof Blog (Donna M. Byrne, Editor)
- Health Law Prof Blog (S. Elizabeth Malloy, Editor)
- Higher Ed Law Prof Blog (James Castagnera & Patrick J. Cihon, Editors)
- ImmigrationProf Blog (Kevin R. Johnson & Bill O. Hing, Editors)
- International Environmental Law Blog (William Burns & Richard Caddell, Editors)
- Land Use Prof Blog (Paul Boudreaux, Editor)
- Law & Development Blog (Tom Ginsburg & Veronica Taylor, Editors)
- Law & Econ Prof Blog (Jagdeep Bhandari & Thomas S. Ulen, Editors)
- Law Librarian Blog (Joseph A. Hodnicki & Ronald Jones, Editors)
- Law School Academic Support Blog (Daniel Weddle, Elizabeth Stillman & A. Jarmon, Editors)
- Law School Innovation (Doug Berman, Anupam Chander, Gene Koo & M. Osler, Editors)
- Law X.O (Joseph Hodnicki, Editor)
- Legal Profession Blog (S. Alan Childress, Mic hael S. Frisch & Jeffrey Lipshaw, Editors)
- Legal Writing Prof Blog (Nancy Snoopaa, Sue Liemer & Coleen Barger, Editors)
- Leiter’s Law School Reports (Brian R. Leiter, Editor)
- Leiter’s Legal Philosophy Blog (Brian R. Leiter, Editor)
- M & A Law Prof Blog (Steven M. Davidoff, Editor)
- Mass Tort Litigation Blog (Byron Stier, Howard Erichson, A. Lahav & E. Burch, Editor)
- Media Law Prof Blog (Christine A. Corcos, Editor)
- Nonprofit Law Prof Blog (David A. Brennen & Darryll K. Jones, Editors)
- Poverty Law Prof Blog (Ezra Rosser & Lowell Hunt, Editors)
- Products Liability Prof Blog (David Prince, Michael Steenson & Kenneth Ross, Editors)
- PropertyProf Blog (D. Benjamin Barros, Editor)
- Reproductive Rights Prof Blog (Caitlin Borgmann, Editor)
- Science & Law Blog (D. Faigman, D. Kaye, M. Saks, J. Sanders & E. Cheng, Editors)
- Search & Seizure Blog (H. Scott Fingerhut, Editor)
- Secured Credit Blog (Larry Bates & Kristin Schroeder, Editors)
- Securities Law Prof Blog (Barbara Black, Editor)
- Sentencing Law & Policy Blog (Douglas A. Berman, Editor)
- Sexual Orientation and the Law Blog (Sara B. Benson & William B. Turner, Editors)
- State & Local Government Law Prof Blog (Judith Welch Wegner & P. Sparkes, Editors)
- Statutory Construction Blog (David Hricik, Editor)
- TaxProf Blog (Paul L. Caron, Editor)
- Tech Law Prof Blog (Mark Giagrande, Editor)
- TortsProf Blog (William G. Childs, Christopher J. Robinette & Sheila Scheuerman, Editors)
- White Collar Crime Prof Blog (Peter J. Henning & Ellen S. Podgor, Editors)
- Wills, Trusts & Estates Prof Blog (Gerry W. Beyer, Editor)
- Workplace Prof Blog (Richard Bales, Jeffrey M. Hirsch & Paul Secunda, Editors)
PRESENTATIONS
- Murphy v. IRS: Another Front in the War Against the Income Tax, University of Cincinnati College of Law Summer Scholarship Series (July 30, 2008)
- 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)