Monday, September 24, 2012
The Colloquium will focus on analytical and normative legal philosophy as applied to income tax law, examining judicial reasoning in income tax cases. Seminars will examine such questions as: do legal philosophers’ expositions of the nature of law adequately explain the nature of income tax law? What light do theories of jurisprudence that have not traditionally examined income tax law shed on this question? What is the relationship between law and morality in the context of income tax?
Here are today's papers (abstracts are available here):
- John Prebble (Victoria University of Wellington, Faculty of Law), Jurisprudential Perspectives of Taxation Law: an Introduction
- William B. Barker (Penn State), Private Law as the Cause of Ectopia in Tax Law
- W. Bradley Wendel (Cornell), Anti-Avoidance Rules as Inclusive Positivism: A Comment on John Prebble’s Ectopia and Morality-of-Avoidance Claims
- Henk Vording & Sjoerd Douma (both of Leiden University), The Purpose of the Tax Law – A Comparative Analysis of Discourses on Tax Expenditures, on Fiscal State Aid, and on Abuse of Law: A Study of Ectopia
- Craig Elliffe (University of Auckland), Thin Capitalisation Rules, Treaties, and Ectopia: Does the Ratio in the New Zealand Thin Capitalisation Rules Contravene New Zealand’s Tax Treaty Obligations?
- Catherine Brown (University of Calgary) & Art Cockfield (Queen’s University), Rectifying Tax Mistakes versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law
- Maria Amparo Grau Ruiz (University Complutense Madrid), The Autopoietic Interaction Between International and Domestic Tax Legal Orders Through the Lens of Judgments in Selected Spanish Cases, With an Introduction to the Theory of Autopoiesis by John Prebble
- Fiona Martin (University of New South Wales), Charities Carrying on Business: A Legal Fiction or an Example of the Dominance of the Market Economy Over the Gift Economy
- Patricia A. Brown (Miami), Searching for “The Real Party in Interest”: Publicly-traded Companies in U.S. Limitation on Benefits Provisions
- Jennifer Bird-Pollan (Kentucky), Nozick, Libertarianism and the Estate Tax