On Tuesday voters in 10 states will also decide whether to curb data centers. The measures read as zoning fights. They're really about grid upgrades and water. Tax abatements gave the upside away; the ballot is now the only recapture tool left.papers.ssrn.com/sol3/papers.cf… #TaxPolicy
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Prediction markets took $1.4B on the midterms. Days ago Polymarket and Kalshi had Lula at 20% before he won Brazil. Accuracy aside: what do winners owe the IRS? Ordinary income or capital gains remains unwritten. M paper : ssrn.com/abstract=73920… #TaxPolicy
#PredictionMarkets
#PredictionMarkets
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Five leading proposals to tax AI, all taxing inputs: compute, electricity, revenue, profits. None asks who the taxpayer is when an AI earns on its own. Individual and payroll taxes are 85% of federal receipts. My paper w David Elkins on AI tax personhood ssrn.com/abstract=57045…
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New interview with Jay Soled and me: tax prediction markets by economic function, not platform labels. 70% of Polymarket addresses lost money; under 0.04% of traders took over 70% of profits. That's not an asset class. g-mnews.com/en/prediction-… #TaxPolicy
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AI found a critical flaw in PHP; government websites went dark the same week. Both attackers and defenders get the same discovery tools, so it’s is cheap. Fixing still runs on goodwill and volunteers. We suggested paying for safety instead of hoping for it ssrn.com/abstract=51812…
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The SEC is weighing a petition to triple the crowdfunding cap to $20M. The securities side keeps expanding what crowd investors may do. The tax side still gives them nothing. My comparative piece on tax incentives for investment crowdfunding:
papers.ssrn.com/sol3/papers.cf…
#tax #SEC
papers.ssrn.com/sol3/papers.cf…
#tax #SEC
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A Tax Court just called a $74.5M easement deduction "cartoonish" on land bought for $3M. The abuse ran because Congress didn't legislate a cap until 2022. My paper on legislative inertia: statutes that go unexamined don't just stagnate, they degrade. ssrn.com/abstract=35741…
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The SBA's biggest size-standards overhaul in decades drew 65,000+ comments. Why the fury? The label decides who gets set-asides and preferences. Federal small business programs built claimants and persist through path dependency. Check out: papers.ssrn.com/sol3/papers.cf…
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A member of Congress argues AI "can never achieve personhood" because recognizing it would mean prosecuting AI companies for enslavement. Personhood is not all-or-nothing: corporations sue, minors can't vote. My paper with @michaelbroyde addresses it: ssrn.com/abstract=53725…
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Shopify says a store made its first sale every 26 seconds last year. Meanwhile the tax code's "small business" cap now sits at $75M in gross assets. My Iowa Law Review piece on why legal size definitions are inconsistent and overinclusive: ssrn.com/abstract=20505…
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The real questions are how accurate is it and what skills the students should already posses to be able to scrutinize its output.
Anthropic released a law student plugin. It's designed to act as a tutor, but it will brief cases, build outlines, predict exam questions based on sample exams, and many other skills.
I'll show you how to install it in the comments. You should expect your students are using ly use it for your footnotes.
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400+ scientists, including Hinton & Bengio, want an international body to set binding AI safety standards. Good diagnosis, unlikely remedy. Treaties are the instrument no one will reach for mid-race. The tax code already exists. Read my paper w @ProfArbel: ssrn.com/abstract=51812…
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Enjoyed presenting today at @BCLAW: "Betting on Tomorrow" w Jay A. Soled. Prediction markets grew fast but the IRS has said almost nothing. Kalshi’s marketing shouldn't decide its tax treatment. Its economic function should. ssrn.com/abstract=73920…
#TaxPolicy #PredictionMarkets
#TaxPolicy #PredictionMarkets
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Italy's PM just trademarked her 4-sec voice recording as an IP asset to fight deepfake. The law has no category for a person's voice, so people must become property to be protected. @michaelbroyde and I wrote on how AI destabilizes these classifications papers.ssrn.com/sol3/papers.cf…
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Great day at #LEA2026 at Duke Law presenting "Public Funding and Private Capture". Grateful for sharp feedback on march-in rights, tax incentives & conditioned funding and the Plenary Session on Revisiting Exits. On to the next draft! #InnovationPolicy #LawAndEntrepreneurship
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A nonprofit sued OpenAI over an autonomous AI hack, the first bid to hold a firm liable for what its AI did alone. My paper with @ProfArbel: tax incentives that make AI safety profitable before deployment, not lawsuits after the breach. ssrn.com/abstract=51812… #AISafety
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Mirit Eyal retweeted
Tax and law experts Jay Soled and @EyalMirit say the absence of IRS guidance around #PredictionMarkets, "leaves taxpayers without a consistent framework for reporting their gains and losses."
gamblinginsider.com/news/196133/ir…
gamblinginsider.com/news/196133/ir…
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Mirit Eyal retweeted
Great to hear from tax professors Jay Soled and @EyalMirit who shared how the IRS should be tackling rules over prediction markets @G_Insider
#PredictionMarkets
gamblinginsider.com/news/196133/ir…
#PredictionMarkets
gamblinginsider.com/news/196133/ir…
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A Bayh-Dole report touts $3.3T in output from federally funded research. That is private capture of public R&D returns. New paper with Sean Tu, presenting Friday at Duke: subsidize innovation up front, then recover the public's investment once it succeeds. #InnovationPolicy
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A new AI task force has 120 days to report AI risks with a warning against overregulation. But the tax code already subsidizes AI capability with no safety dimension. The real choice isn't regulate or race. It's whether safety gets built into incentives. papers.ssrn.com/sol3/papers.cf…
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