Saturday, June 9, 2007
The Second Annual Junior Tax Scholars Conference concludes today at BU with these panels:
Panel #4: Taxation and Democracy
- Neil Buchanan (George Washington), What Do We Owe Future Generations?
- Lloyd Mayer (Notre Dame), What Is This "Lobbying" that We Are So Worried About?
- Ajay Mehotra (Indiana), To Lay and Collect: American Governors and Tax Policy, 1908-2008
Lunch Discussion Topic: To What Extent Should Our Research Make Political Concessions? What elements of the tax system do you accept as a given when talking about tax reform? Should you account for administrability concerns? Should you take a realization-based system as a given? The capital gains preference? Tax-exempt entities? Revenue-neutrality? As scholars, how should we strike the right balance between rigorous theoretical analysis and relevance to the politically-charged debates of the day?
Panel #5: Tax Administration
- Kristin Hickman (Minesota), A Problem of Remedy
- Michael Doran (Virginia), Tax Penalties and Tax Compliance
- Alex Raskolnikov (Columbia), Tax Identity
- David Walker, Regulatory Penalties
- Dennis Ventry (American), From Competition to Cooperation