TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, August 2, 2012

Tax Panels Today at SEALS

SEALs Logo The Southeastern Association of Law Schools 2012 Annual Conference continues today in Amelia Island, Florida with these two tax panels:

Tax Reform in 2012.  Tax reform will again be a significant element of the political debate in the 2012 national elections. With the Bush tax cuts set to expire again, the stage is set for a national reconsideration of the estate tax, preferential rates for capital gains, and other contentious issues. Leaving aside the politics of passing substantive tax reform, what considerations should legislators take into account when addressing the future of the federal tax system? How redistributive should the system be? What role should considerations of economic efficiency and job growth play in reform proposals? Are there alternative tax systems from which the United States could learn, incorporating the best of other successful systems? Are there technical fixes to the current system that would improve the federal tax system without significant change or expense? What role does (and should) reform of state tax law play in the debate concerning federal tax reform? This panel discusses a variety of issues related to tax reform, including specific elements of the current tax code, procedural rules related to tax administration, and philosophical justifications for various approaches to taxation.

  • Jennifer Bird-Pollan (Kentucky) (moderator)
  • David Brennen (Kentucky)
  • Miranda Fleischer (Colorado)
  • Victor Fleischer (Colorado)
  • Andy Haile (Elon)
  • Brant Hellwig (Washington & Lee)
  • Omri Marian (Florida)
  • Gregg Polsky (North Carolina)
  • James Puckett (Penn State)
  • Tracey Roberts (Louisville)

New Scholars Workshop (Panel # 14)

  • Susan Ayers (Texas Wesleyan)
  • Andy Grewal (Iowa), The Joint Committee on Taxation and the Hidden Agency Problem (Mentor: Victor Fleischer (Colorado))
  • Philip Hackney (LSU), What We Talk About When We Talk About Exemption (Mentor: Michelle Kwon (Tennessee))
  • Gary Lucas (Texas Wesleyan), The Paternalistic Use of Sin Taxes and Psychic Taxes (Mentor: Alyssa DiRusso (Cumberland))
  • Alyson Outenreath (Texas Tech), Why Does Texas Impose Its Business Tax on Charities? Just Like Bad Grapes Lead to Bad Wine, A Bad Statute (and Interpretations Thereof) Lead to Bad Policy (Mentor: Miranda Fleischer (Colorado))

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The unintended consequences of "fixing" the federal tax code could devastate our economy by exterminating one of the largest industries in the nation.

In her 2010 Report to Congress, Nina E. Olson, National Taxpayer Advocate and head of the Taxpayer Advocate Service (TAS), reported:

"A TAS analysis of IRS data shows that taxpayers and businesses spend 6.1 billion hours a year complying with tax filing requirements. To place this in context, it would require more than three million full-time employees to work 6.1 billion hours, making 'tax compliance' one of the largest industries in the United States."

It would be irresponsible to strain our fragile economy by putting even a moderate percentage of tax compliance professionals out of work. Complexity has been working for us. Don't tamper with it.

Refer to

Posted by: 8xelex8 | Aug 2, 2012 8:58:11 AM