They started taking too large a share of articles in the spring, and refused to coordinate their fall timing with each other, so that there often is no critical mass for shopping an offer. This discourages fall submissions which lowers the mass etc.
See medium.com/whatever-sou...
AI has nothing (or at most very little) to do with it; Claude is not writing 25k words for you. Law journals short-sightedly destroyed the Fall submission season, and compacted the Spring season into a few weeks, and now complain they get too many submissions at once to manage.
I won a President's Physical Fitness Award.
Yeah exactly. @danielhemel.bsky.social and I have a working paper (which we unveil in due course) making the connection more explicitly.
I argue in rooseveltinstitute.org/publications... that this concentration of untaxed gain, and the likelihood of incipient holidays that Rs could pretend were pay-fors, is a key reason to find ways to tax gains ASAP, and not wait for sale.
Setting aside the specifics of this particular b.s., Democrats have to be more alert to the fact that there are prob. north of $10 trillion in unrealized gains among the top .1% and R officials are going to be looking for ways to let those gains get wiped out @ low tax cost before Ds can tax them.
Listen: Professor Brian Galle (@bdgesq.bsky.social) joined @stateofthebay.bsky.social on @kalwradio.bsky.social to discuss a proposed one-time wealth tax on California’s billionaires: https://bit.ly/4blVbvK
LIVE on @kalwradio.bsky.social now:
How would a billionaire wealth tax actually work — and could it survive legal challenges?
@bdgesq.bsky.social @ucberkeleylaw.bsky.social and Christian Leonard @sfchronicle.com.
Call 866-798-8255
91.7 FM / kalw.org
www.sfchronicle.com/california/a...
If you crushed a dude in college debate and then he becomes a Supreme Court justice you also get to be on the Court and he has to get you lunch. Every day.
Look I am not making this up it's right there in the 1992 APDA by-laws.
There's never a bad day to read George Yin, but seems an especially good day for his version of the JCT origin story:
www.law.nyu.edu/sites/defaul...
Listen the full "Berkeley Law Voices Carry" podcast episode featuring Professor Brian Galle, who’s just released a new book, How to Tax the Ultrarich, outlining a plan for fairer taxation at the federal level: www.law.berkeley.edu/podcast-epis... #BerkeleyLaw
This is what I call the Clark Curve, for James Clark, the Speaker of the U.S. House who described it perfectly in a floor speech in 1913 (calling it the "revenue maximizing rate"). Then there was some other guy with a paper napkin who tried to take credit several decades later, I think.
Not to be that reply guy, but to repeat: what is the evidentiary basis for your claim about substantial mobility? I have a published lit review on this topic so would love to know if there is some outlier result we just completely overlooked.
A 1% annual tax spread over 5 years reduces revenue? Why would that be, when the Spanish wealth tax, with local variation ranging from 0 to 3%, lost v. little to evasion & even less to moves? The California legislative affairs office estimates the billionaire tax raises net tens of billions of $.
In Dormant Commerce Clause cases, the Court awards refunds to sellers in cases in which the state or locality's sales tax is unconstitutional. See supreme.justia.com/cases/federa...
The Court says this is to "cure the mischief" -- i.e., to deter the state, not to give $ to the correct party.
It is somewhat amazing how in his own head Gorsuch is about this major question doctrine stuff, to the point that he thinks these paragraphs are a *defense* of the MQD.
Reporters with questions about remedies when a Court strikes down unlawful consumption taxes should be calling law.ucdavis.edu/people/darie...
Sorry, Darien! Better you than me.
My free article idea of the day for con-law types:
Regulations are government speech and so the MQD is void for vagueness.
A more cynical take would be that this article charts a path towards making the UET yet another major questions doctrine: a vague judge-made "rule" that has a superficially plausible justification but so lacks content that it can be deployed to almost always achieve the judge's policy preferences.
Check out ‘Voices Carry’: Professor Brian Galle (@bdgesq.bsky.social) on Taxing the Ultrarich, in California and at the Federal Level www.law.berkeley.edu/article/prof... Host @gwyneth.bsky.social #CABillionaireTax
Yes, yes, I needed a shave. And ahem, the profile pic to the left here is obviously out of date.
Hey if you don't care for ssrn but want an explainer on the #CABillionaireTax (now officially Bernie-endorsed!), you can read up here:
www.sfexaminer.com/news/politic...
(except sorry, you first have to scroll past me, cosplaying as vest-wearing billionaire)
Oh, just get divorced, those crafty tax lawyers say! Maybe you can finalize the agreement in less than a year. Except that 50303(c)(11) says that transfers after Oct. 15, 2025 stay in the net worth of the transferor. (This is also only a strategy useful if you are worth less than $2B).
The advice to move your Chagall to Reno? Nope, 50303(c)(5) says that if you move art out of state "with a substantial purpose of avoiding tax," it's still taxable. Does having a NY Times article on this strategy help CA to show the move was with a tax-avoiding purpose? I'd say so, wouldn't you?
Loving this trend where tax lawyers are telling us about their supposed strategies for dodging the #CABillionaireTax.
www.nytimes.com/2026/02/14/u...
Like, sure, try transferring $ to an out-of-state trust. That $ is still part of your taxable net worth. See sec. 50303(c)(6)(B).
One of the main arguments voiced by opponents of the proposed billionaire tax here in California is that it will drive the ultra-wealthy to leave the state. That fear, says initiative co-author @bdgesq.bsky.social, is overblown. In an interview with the @sfexaminer.bsky.social Galle explained why.
Taxation without representation, you might call it.
Indeed, and yet a kind of inevitable result of current taxpayer standing rules.
It is interesting to think about ER as potentially similar to pension savings where the avg effects we can see in data might be driven by small group of big responders while many firms are unresponsive.
An issue that I think is at the heart of many current unemployment insurance problems, and from two people I'll always want to read more from. Click.
