5th Annual Junior Tax Scholars' Workshop Concludes Today at Notre Dame

The Fifth Annual Junior Tax Scholars' Workshop concludes today at Notre Dame with these papers:

Panel #4:  Tax Policy

• David Herzig (Valparaiso), Bellbottoms, the Bicentennial, and Basis: Does Carry Over Basis Ever Work?
• Tom Brennan (Northwestern), The Regressive Tax on Risk-Taking
• David Gamage (UC-Berkeley), Toward a Theory for the Optimal Number of Tax Instruments
• Miranda Perry Fleischer (Colorado), Equality of Opportunity and Charitable Giving

Panel #5:  Exempt Organizations

• Benjamin Leff (American), The Case Against For-Profit Charity: An Agency Cost Analysis
• Lloyd Hitoshi Mayer (Notre Dame), Charities and Lobbying: Institutional Rights in the Wake of Citizens United
• Phyllis Smith (Florida A&M), Benevolence v. Bureaucracy: The Impact of Over Regulation of Tax-Exempt Organizations
• Samuel Brunson (Loyola-Chicago), Rethinking Public Charities and Political Speech

For Friday's papers, see here.