Tax Papers at Canadian Law & Economics Association Annual Meeting

The two-day Annual Meeting of the Canadian Law and Economics Association concludes today at the University of Toronto Faculty of Law. Here are the tax panels and papers:

Losers, Taxation, and Irreparable Acts:

• Ben Alarie (University of Toronto) (Chair)
• Michael Trebilcock & Evan Rosevear (both of the University of Toronto), Dealing with Losers from Policy Change: Framing the Issues
• Richard Hynes (Virginia), Taxing Control
• Alex Raskolnikov (Columbia), Irreparable Acts: A Common Threat to Markets, Firms, and the Fisc

Taxation I:

• Ben Alarie (University of Toronto) (Chair), Policy Preferences and Expertise in Canadian Tax Adjudication
• Gerrit De Geest (Washington University), Why the Legal System is Superior to the Income Tax at Reducing Income Inequality
• Brian Galle (Boston College), Carrots, Sticks and Salience
• Emily Ann Satterthwaite (University of Toronto), Electing to Reveal: The Election to Itemize Deductions as an Information- Forcing Screen

Taxation II:

• Bradley T. Borden (Brooklyn) (Chair), Flow-Through Taxation in Canada and the United States
• Andrew C. Chang, The Price Elasticity of R & D: Evidence from State Tax Policies
• Alena Kimakova (York University), Tax Competition, Efficiency and Redistribution Under the European Commission Proposal for a Common Consolidated Corporate Tax Base

Innovation:

• Mirit Eyal-Cohen (Pittsburgh), Entrepreneurship, Intrapreneurship, and the Law