TaxProf Blog

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

Saturday, April 1, 2017

20th Annual Critical Tax Theory Conference At St. Louis

St. Louis (2016)St. Louis hosts the 20th Annual Critical Tax Theory Conference today:

Critical tax scholarship aims at looking beyond the language of the Code and regulations to examine what the tax law actually does. It has roots in critical legal studies generally, and therefore Critical tax scholars frequently ask why the tax laws are the way they are and what impact tax laws have on historically disempowered groups, such as people of color; women; lesbian, gay, bisexual, and transgendered individuals; low-income and poor individuals; the disabled; and nontraditional families. But Critical tax scholarship is not limited either to those topics or to any particular methodology.

Critical tax scholarship shares the following goals: (1) to uncover bias in the tax laws; (2) to explore and expose how the tax laws both reflect and construct social meaning; and (3) to educate nontax scholars and lawyers about the interconnectedness of taxation, social justice, and progressive political movements. Critical tax scholars employ a variety of methods to achieve these goals such as bringing "outsider" perspectives to the study of tax law; using historical material, contemporary case studies, and personal or fictional narratives to illustrate the practical impact of the tax laws on individuals and groups; interpreting social science and economic data to show how the tax laws impact groups differently; and exploring the interconnectedness of tax laws with economic forces such as the labor market and international financial and political development.

Papers:

  • Alice Abreu (Temple) & Richard K. Greenstein (Temple), Why Is The Tax Bar So White?
  • Ari Glogower (Ohio State), Progressive Taxation of Income and Wealth
  • Tracy Kaye (Seton Hall), United States’ Responsibility to Promote Financial Transparency
  • Beverly Moran (Vanderbilt), Labor, Capital, Human Rights
  • Shu-Yi Oei (Tulane), Leak-driven Law, 65 UCLA L. Rev. ___  (2018) (with Diane Ring (Boston College))

Incubators:

  • Andrew Blair-Stanek (Maryland), Intellectual Property Investment Trusts
  • Neil Buchanan (George Washington)
  • Tessa Davis (South Carolina), A Human Capital Theory of Alimony and Tax
  • Hayes Holderness (Richmond)
  • Michelle Layser (Georgetown), Anti-Poverty Investment Tax Credits and the Problem with Benefit Sharing
  • Leandra Lederman (Indiana)
  • Roberta Mann, Denying Deductions: Does It Change Behavior?
  • Kelly Mulholland (St. Louis)
  • James Puckett (Penn State), Temporary Treasury Regulations: A Tax Exceptionalist Perspective
  • Kerry Ryan (St. Louis)
  • Brian Sawers (Emory)

Prior Critical Tax Theory Conferences:

http://taxprof.typepad.com/taxprof_blog/2017/04/20th-annual-critical-tax-theory-conference-today-at-st-louis.html

Conferences, Scholarship, Tax | Permalink

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