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Sloan Speck
@sloan-speck.bsky.social
15 followers 9 following 82 posts
Tax professor at the University of Colorado Law School; Editor at AALS’s TaxProf Blog
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sloan-speck.bsky.social
The @NorthwesternLaw Tax LLM Program will host a virtual information session on January 13, at 12:15 pm Central.

Professor Genevieve Tokic and Director Mary Beth Busby will host.

More at TaxProf Blog: bit.ly/4qMstcf

#tax #taxlaw #taxpractice #taxtwitter #taxLLM #LLM
January 10, 2026 at 5:41 PM
sloan-speck.bsky.social
The title gives a good preview: Private Equity, Health Calamity.

Blaine Saito reviews at TaxProf Blog: bit.ly/3Nitcn9

#tax #taxlaw #taxpolicy #taxtwitter #nonprofits #privateequity #healthcare #hospitals
January 9, 2026 at 5:35 PM
sloan-speck.bsky.social
After PE investment, accounting firms grow rapidly along several metrics, including consolidation and fees.

What are the implications for accountants and other professionals?

More at TaxProf Blog: bit.ly/4qzYVP5

#lawfirms #accountingfirms #privateequity #MSOs
January 7, 2026 at 5:43 PM
sloan-speck.bsky.social
How should we think about revolving doors in government and the private sector?

A new article shows that not all revolving doors should be treated the same. There are big implications!

More at TaxProf Blog: bit.ly/3YV0wDj

#tax #taxlaw #taxpolicy #revolvingdoor
January 7, 2026 at 5:43 PM
sloan-speck.bsky.social
What are the issues, strategies, and arguments in the pop singer's case?

And: Will she challenge to Treasury's brand new penalty regulations?

TaxProf Blog: bit.ly/3Lk8dj9

#tax #taxlaw #taxpolicy #taxtwitter #TaxCourt #BritneySpears
January 5, 2026 at 9:35 PM
sloan-speck.bsky.social
There's no place like home, unless tax incentives are involved.

The NFL's Chiefs are going to Kansas, and I dissect how tax law is central to financing the move.

TaxProf Blog: bit.ly/4qzwi4x

#tax #taxlaw #taxpolicy #KansasCityKansas #KCMO #Chiefs #NFL
January 5, 2026 at 9:35 PM
sloan-speck.bsky.social
Since 2020, DAFs have doubled in size to $326B.

We know that DAFs can slow the flow of money to end-user charities.

But do DAFs also affect *which* charities get funded? Politics are involved.

TaxProf Blog: bit.ly/45utfm2

#tax #taxlaw #taxpolicy #taxtwitter #DAFs
The DAF Boom, in Political Context • TaxProf Blog
In 2024, contributions to donor-advised funds accounted for 22.8% of individual giving, and total assets in DAFs stood at more than $326 billion—almost double the assets in DAFs in 2020. Market return...
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January 5, 2026 at 8:44 PM
sloan-speck.bsky.social
Bloomberg Law has their top tax insights and articles of 2025!

Subject areas are: federal tax, transfer pricing, and estate planning.

More at TaxProf Blog: bit.ly/3YhbT8n

#tax #taxlaw #taxpolicy #taxtwitter
Bloomberg: The Top Tax Insights of 2025 • TaxProf Blog
Bloomberg Law gives their top tax insights and articles of 2025 in three subject areas: federal, transfer pricing, and estate planning. The range on each of these topics is impressive! More below the ...
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December 29, 2025 at 1:32 PM
sloan-speck.bsky.social
For at least forty years, the billable hour’s death has been greatly exaggerated.

Will gen AI end the billable hour, finally?

The past, the present, and what's missing from today's debate, at TaxProf Blog: bit.ly/3L4sjOs

#billablehour #lawfirms #biglaw #AI #genAI
Will AI End the Billable Hour, Finally? • TaxProf Blog
For at least forty years, the billable hour’s death has been greatly exaggerated. Time-based billing remains the default at firms of all stripes and sizes. But as artificial intelligence becomes incre...
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December 29, 2025 at 1:32 PM
sloan-speck.bsky.social
Tariffs and trade protectionism go hand-in-hand.

Who's harmed by November's tariff reductions?

And what are the implications for Trump's political coalition heading into the 2026 midterms?

TaxProf Blog: bit.ly/3MUUccc

#tax #taxlaw #taxpolicy #tariffs #trade
Tariff Rollbacks, Protectionism, and Trump’s Political Coalition • TaxProf Blog
Tariffs and trade protectionism go hand-in-hand—especially when those tariffs are not uniform. Through this lens, every rate transition—and there have been many since January—reshuffles the domestic e...
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December 25, 2025 at 1:13 PM
sloan-speck.bsky.social
Why is international tax law conventionally treated as different from international law?

Alice Pirlot has some novel and important answers in an exciting new article.

TaxProf Blog: bit.ly/3NdTzuk

#tax #taxlaw #taxpolicy #internationaltax #internationallaw
Pirlot: "This Is Not International Law": International Tax Law and the Disciplinary Boundaries of International Law • TaxProf Blog
Alice Pirlot, “This Is Not International Law”: International Tax Law and the Disciplinary Boundaries of International Law, Euro. J. Int’l L. (2025), https://doi.org/10.1093/ejil/chaf067: International...
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December 25, 2025 at 1:12 PM
sloan-speck.bsky.social
The Trump Administration has revived efforts to reschedule marijuana.

Rescheduling would have major tax implications.

But there's more to the story than just dollars and cents.

TaxProf Blog: bit.ly/4atxrpM

#tax #taxlaw #taxpolicy #ExecutiveOrders #cannabis #marijuana
December 22, 2025 at 2:31 PM
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St. Hugh's College at Oxford is hiring a tenure-track tax prof!

Details at TaxProf Blog: bit.ly/4pX04AA

#tax #legaled #hiring
December 21, 2025 at 4:45 PM
sloan-speck.bsky.social
WBD's rejection of Paramount's bid cements Netflix's offer as the leader.

My post at TaxProf Blog remains the only accessible expert analysis of the Netflix-Warner deal's tax structure: bit.ly/4oISF6n

#tax #taxlaw #taxpolicy #Netflix #Warner #WBD
December 20, 2025 at 3:42 PM
sloan-speck.bsky.social
What don't we talk about when we talk about tariffs? Complexity.

It's a problem for taxpayers—and for efforts to understand and reform today's tariff system.

More at TaxProf Blog: bit.ly/3YuPPqO

#tax #taxlaw #taxpolicy #tariffs #taxtwitter #LearningResources
December 19, 2025 at 5:19 PM
sloan-speck.bsky.social
Reuven Avi-Yonah has a provocative new paper on SSRN.

It's hard to theorize the current structure and substance of tax-free reorganizations. What's at stake in simply repealing the whole thing?

TaxProf Blog: bit.ly/44WBaIA

#tax #taxlaw #taxpolicy #taxtwitter
December 19, 2025 at 5:17 PM
sloan-speck.bsky.social
After the Court's recent administrative law decisions, what's the path forward for regulation?

David Elkins reviews Tracey Roberts's timely new article on the issue.

TaxProf Blog: bit.ly/3YAB4mj

#tax #taxlaw #taxpolicy #taxtwitter #environmentallaw #SupremeCourt
December 19, 2025 at 5:16 PM
sloan-speck.bsky.social
Private equity, long coming for U.S. law firms, has arrived.

A look at recent deals (and talks), with a focus on structure.

Bonus: there are interesting tax connections.

TaxProf Blog: bit.ly/4saF7DI

#lawfirms #biglaw #privateequity #tax #taxlaw #taxtwitter
December 15, 2025 at 3:40 PM
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There's a lot of anticipation for the Supreme Court's pending decision in the tariff cases.

Taxpayers are getting ready. But what's at stake for law and policy beyond tax?

TaxProf Blog: bit.ly/48STx2e

#tax #taxlaw #taxpolicy #taxtwitter #tariffs #LearningResources
December 14, 2025 at 6:24 PM
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There's a history of officials denying tax exemptions on political grounds.

What's the doctrinal tether for these denials? And what are our reform options?

More in @JonEndean's review of Lauren Libby's new article: bit.ly/4aHVVeQ

#tax #taxlaw #taxpolicy #TaxTwitter
December 12, 2025 at 6:30 PM
sloan-speck.bsky.social
What do live snails, empty boxes, and pop-up charities have in common?

They've all been used in UK tax schemes.

As is typical, it's less about the substance than the personalities.

More at TaxProf Blog: bit.ly/48MP5lC

#tax #taxlaw #taxpolicy #businessrates #snails
Live Snails, Empty Boxes, and Pop-Up Charities: Evolving Technologies in UK Property Tax Avoidance • TaxProf Blog
In the UK, the occupiers of nonresidential property generally are responsible for “business rates,” a form of property tax. When commercial property is rented, the tenant is directly liable for these ...
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December 11, 2025 at 2:50 PM
sloan-speck.bsky.social
After Mamdani's election, are wealthy New Yorkers leaving the city? Will they, if Mamdani's proposed tax increases become law?

Plus: a film rec for the holidays (image below)!

More at TaxProf Blog: bit.ly/48I4WSm

#tax #taxlaw #taxpolicy #NYC #NewYork #MamdaniEffect
December 10, 2025 at 2:10 PM
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DSTs are a hot tax issue in Europe. What's the trend, and are there alternatives? Leopoldo Parada and Doron Narotzki offer perspectives. Is an expanded VAT the path forward?

Details at TaxProf Blog: bit.ly/3KEPWNl

#tax #taxlaw #taxpolicy #DSTs #VAT #EUtax #tariffs
December 9, 2025 at 1:46 PM
sloan-speck.bsky.social
Where's tax law in the Netflix-WBD deal? And what does tax law say about whether and how this transaction gets done?

Read my exegesis of the M&A documents, as well as some commentary, at TaxProf Blog: bit.ly/4oISF6n

#tax #taxlaw #taxpolicy #deals #Netflix #WBD
December 8, 2025 at 9:01 PM
sloan-speck.bsky.social
LawCrossing has ranked the University of Colorado Law School number 20 in the nation for return on investment (ROI) in legal education!

Full story at TaxProf Blog: bit.ly/3XFBckg

#lawschools #rankings #ROI #highered
2026 Law School ROI Rankings • TaxProf Blog
2026 law school rankings on return on investment (cost, bar passage, and jobs)
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December 7, 2025 at 2:42 PM