TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

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Tuesday, January 27, 2015

TPC Program on Dynamic Scoring: Now What?

The Tax Policy Center hosted a program yesterday on Dynamic Scoring: Now What? (video here):

On January 26, the Urban-Brookings Tax Policy Center and the Hutchins Center on Fiscal and Monetary Policy at Brookings took a close look at how dynamic scoring is done, the models that JCT and CBO use for macroeconomic analysis of tax bills and other major legislation (immigration, Affordable Care Act, infrastructure), and how to communicate this analysis accurately.

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January 27, 2015 in Conferences, Congressional News, Tax | Permalink | Comments (0)

15th Annual Conducting Empirical Legal Scholarship Workshop

Wash.U. LogoThe 15th Annual Workshop on Conducting Empirical Legal Scholarship, co-taught by Lee Epstein (Washington University) and Andrew D. Martin (Michigan), will run from June 15-17 at Washington University in St. Louis. The workshop is for law school faculty, lawyers, political science faculty, and graduate students interested in learning about empirical research and how to evaluate empirical work. It provides the formal training necessary to design, conduct, and assess empirical studies, and to use statistical software (Stata) to analyze and manage data.

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January 27, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Monday, January 26, 2015

FBA Tax Section Hosts Tax Practice & Procedure Monthly Roundtable Today

FBA Tax SectionThe Federal Bar Association Tax Section hosts its free Tax Practice & Procedure Monthly Roundtable today from 1:00-2:00 p.m. EST (dial-in number: 866-690-2070; Password:  3008455329):

Auditing of Large Partnerships
Monte Jackel, Jackel Tax Law

The GAO recently issued a report on the audit of large partnerships. There was also a panel discussion on the topic at the most recent University of Chicago Tax Institute. The GAO report concludes that the audit rate is very low. But that is not really where the problem is. Monte Jackel, who has spent decades working on partnership issues on behalf of the government and the IRS, will address the significance of the developing IRS approach to auditing partnership returns

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January 26, 2015 in Conferences, Tax | Permalink | Comments (0)

Friday, January 23, 2015

ITPF, TPC Conference Today on Corporate Inversions and Tax Policy

TPC 2The International Tax Policy Forum and Tax Policy Center are co-hosting a conference today at the Brookings Institution from 8:50 - 11:15 a.m. (webcast here) on Corporate Inversions and Tax Policy:

Corporate inversions, which change the tax home of a multinational corporation by merging it with a foreign company that then becomes the parent of the multinational group, received considerable attention in 2014, including from the IRS, which in September released a notice describing regulations the government intends to issue to reduce the tax benefits of future inversion transactions. Corporate inversions elicit strong reactions: some call U.S. companies involved in these transactions “unpatriotic,” while others view them as symptomatic of an out-of-step U.S. corporate tax system, with its high rate and worldwide reach that differs from the territorial taxes widely used by other countries. These inversions are also not unique to the U.S, with firms in the United Kingdom and elsewhere also using them during periods when their foreign incomes were subject to high rates of domestic taxation.

On Friday, January 23rd, the Urban-Brookings Tax Policy Center and the International Tax Policy Forum will co-host a conference examining the history, causes, and consequences of corporate inversions, the policy response in the United Kingdom, and what actions the U.S. should take. Experts from a variety of backgrounds will share their perspectives, and Senator Orrin Hatch will give keynote remarks at the close of the event.

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January 23, 2015 in Conferences, Tax | Permalink | Comments (0)

Tuesday, January 13, 2015

49th Annual Heckerling Institute on Estate Planning

Heckerling Cover_Page_1Tax Prof speakers at this week's 49th Annual Heckerling Institute on Estate Planning in Orlando:

  • Sam Donaldson (University of Washington), Recent Developments 2014
  • David Herzig (Valparaiso), The Most Important Elements, Clauses and Ideas for Trust Design
  • Susan Gary (Oregon), Restricted Charitable Gifts: Drafting Agreements that Stand the Test of Time
  • Tom Gallinas (Iowa), A Closer Look at Powers of Appointment in the Current Planning Environment
  • Mary Radford  (Georgia State), Case Studies in the Ethical Considerations in Acting as an Executor or Trustee

January 13, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Monday, January 12, 2015

Joint Tax Committee Releases List of Expiring Federal Tax Provisions, 2014-2024

Joint Tax CommitteeThe Joint Committee on Taxation has released its annual List of Expiring Federal Tax Provisions 2014-2024 (JCX-1-15):

This document ... provides a listing of Federal tax provisions (other than those providing time-limited transition relief after the repeal of an underlying rule) that expired or are currently scheduled to expire in 2014-2025 (with references to the applicable section of the Internal Revenue Code of 1986 or other applicable law).

For purposes of compiling this list, the staff of the Joint Committee on Taxation considers a provision to be expiring if, at a statutorily specified date, the provision expires completely or reverts to the law in effect before the present-law version of the provision. Certain provisions terminate on dates that refer to a taxpayer’s taxable year and not a calendar year. For these provisions, the expiration dates listed in this document apply with respect to calendar year taxpayers. The expiration dates of such provisions may differ, however, with respect to fiscal year taxpayers or taxpayers with short taxable years. Years in which there are no expiring provisions are not listed in the document. Under present law, there are no Federal tax provisions scheduled to expire in years after 2021.

January 12, 2015 in Conferences, Tax | Permalink | Comments (0)

Tuesday, January 6, 2015

Villanova Symposium: Selective Issues in Tax Administration

Villanova Law LogoSymposium, Selective Issues in Tax Administration, 59 Vill. L. Rev. 409-648 (2014):

The Increasing Importance of the Whistleblower Provisions in U.S. Tax Administration

The IRS's Efforts to Regulate Unlicensed Tax Return Preparers

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January 6, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, January 5, 2015

Today's AALS Annual Meeting Highlights

AALSToday's highlights at the AALS Annual Meeting in Washington, D.C.:

  • Retirement Policy: Incremental v. Fundamental Reform (8:30 - 10:15) (Maryland Suite B, Lobby Level):  Norman Stein (Drexel), Nancy Altman (Social Security Works), Daniel Halperin (Harvard), Regina Jefferson (Catholic)
  • Differential Affordability: Understanding the Net Cost of Law School (10:30 - 12:15) (Maryland Suite A, Lobby Level):  Michael Dean (Mercer), Jerome Organ (St. Thomas)
  • Tenure, Austerity, and Academic Freedom (10:30 - 12:15) (Delaware Suite B, Lobby Level):  Anthony Paul Farley (Albany), Tayyab Mahmud (Seattle), Natsu Taylor Saito (Georgia State), Terry Smith (DePaul), Donna Young (Albany)
  • Merit Scholarship Policies and the Impact on our Classes and Legal Education (10:30 - 12:15) (Maryland Suite B, Lobby Level):  R. Jay Shively (Wake Forest), Susan Bogart (Penn State), Cary Cluck (Mississippi), Tracy Simmons (McGeorge)

January 5, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Sunday, January 4, 2015

Today's AALS Annual Meeting Highlights

AALSToday's highlights at the AALS Annual Meeting in Washington, D.C.:

  • Center for Computer-Assisted Legal Instruction (CALI) Breakfast and Annual Members Meeting (7:15 - 8:30) (Marriott Balcony B, Mezzanine Level)
  • Full-time, Long-term Bar Passage Required: Understanding the New Legal Job Market (8:30 - 10:15) (Maryland Suite C, Lobby Level):  Adam Chodorow (Arizona State), James Leipold (NALP), Regina Pisa (Goodwin Procter, Boston)
  • Bringing Numbers into Basic and Advanced Business Associations Courses: How and Why to Teach Accounting, Finance, and Tax (10:30 - 12:15) (Virginia Suite A, Lobby Level) Jeffrey Lipshaw (Suffolk), Lawrence Cunningham (George Washington), Andrew Haile (Elon), Usha Rodrigues (Georgia), Christyne Vachon (North Dakota), Eric Chaffee (Toledo), Franklin Gevurtz (McGeorge)
  • Taxation, Inequality, and Social Mobility (2:00 - 3:45) (Thurgood Marshall North, Mezzanine Level):  Miranda Perry Fleischer (San Diego), Miles Corak (Ottawa), Lily Kahng (Seattle), Edward McCaffery (USC), James Repetti (Boston College), Kerry Ryan (St. Louis)

January 4, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Saturday, January 3, 2015

Pepperdine Reception Tonight at the AALS Annual Meeting

Pepperdine LogoIf you are at the AALS Annual Meeting in Washington, D.C.:  please stop by the Pepperdine reception tonight from 5:00 - 7:00 p.m. to say hello (and enjoy some wine and hors d'oeuvres before Markelfest).  The reception is in the Marriott Wardman Park, Center Tower Suite 1022.

Update:  Photo from post-reception Tax Prof dinner:

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January 3, 2015 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Today's AALS Annual Meeting Highlights

AALSToday's highlights at the AALS Annual Meeting in Washington, D.C.:

  • Designing a Regulatory System for the Age of Decentralized Virtual Currencies (8:30 - 10:15) (Delaware Suite, Lobby Level):  Victor Fleischer (San Diego), James Gatto (Pillsbury Winthrop Shaw Pittman), Jim Harper (Global Policy Counsel, The Bitcoin Foundation), Sarah Jane Hughes (Indiana), Omri Marian (Florida), Nicco Mele (EchoDitto), Christopher Peterson (Utah)
  • Implementing Innovation in Law Schools (10:30 - 12:15) (Roosevelt 1 & 2, Exhibition Level):  Daniel Rodriguez (Northwestern; AALS President), Martin Katz (Denver), Paul Lippe (OnRamp Systems), Michael Madison (Pittsburgh), Kelllye Testy (University of Washington)
  • IRS Oversight of Charitable and Other Exempt Organizations – Broken? Fixable? (10:30 - 12:15) (Maryland Suite B, Lobby Level):  Ellen Aprill (Loyola-L.A.), Philip Hackney (LSU), James Fishman (Pace), Terri Helge (Texas A&M), Donald Tobin (Maryland), Daniel Tokaji (Ohio State)
  • Recent Developments in Human Capital Investing (3:30 - 5:15) (Roosevelt 1 & 2, Exhibition Level):  Diane Ring (Boston College), John Brooks (Georgetown), Victor Fleischer (San Diego), Heather Hughes (American), Benjamin Leff (American), Shu-Yi Oei (Tulane), Michael Simkovic (Seton Hall)

Photo of Tax Court Judge Halpern from last night's Tax Prof Dinner (from Leandra Lederman):

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January 3, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Friday, January 2, 2015

2015 AALS Annual Meeting: Legal Education at the Crossroads

AALSIn the parable of the Delta blues player, the musician considers carefully his choice: to make his pact with the Devil and preserve his guitar greatness or to take the other path. He considers this fateful decision at the crossroads. We are at the crossroads. Our law schools face critical choices: Are we going to continue on the path which, while suitable to the previous world in which we pursued glory and economic progress and our graduates took their rightful place in the generally remunerative legal economy, now has significant pitfalls and predicaments. Or are we going to take the path toward a more promising, albeit risky and uncertain, destination for our students, our faculty, our profession?

As faculty members and law school leaders, we are engaged deeply with questions concerning the efficacy of our current educational and economic model. Some prophesize the demise of this model and, with it, doom and gloom for (many? most? all?) or our member schools; others, for sure, remain ever optimistic. Moreover, we are engaged with complex questions of pedagogical strategy and educational performance. In our teaching, in our scholarship, and in our external engagement with the bench, bar, and business sector, we ask: Are we doing all we can and should to prepare our students for this dynamic new world? Ideally, these questions should be omnipresent parts of our strategies. But, realistically, they have garnered our focused attention in this era in which law schools are under pressure and, in a meaningful way, under siege.

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January 2, 2015 in Conferences, Legal Education | Permalink | Comments (2)

Monday, December 29, 2014

Call for Business Tax Papers: Oxford University Symposium

OxfordCall for Papers: Oxford University Centre for Business Taxation 9th Annual Symposium:

We invite you to submit a paper for the ninth annual symposium of the Oxford University Centre for Business Taxation. The symposium will take place at the Saïd Business School in Oxford, from Monday 22 – Thursday 25 June 2015. As ever, we welcome research on any topics related to business taxation in its broadest sense, including papers from economics, law and other disciplines, as well as interdisciplinary contributions. The programme from last year’s symposium can be found here.

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December 29, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, December 18, 2014

Sanchirico Presents Two Tax Papers in Italy

SanchiricoChris Sanchirico (Pennsylvania) presents two papers at the 10th Annual Conference of the Italian Society of Law and Economics at the University of Rome:

As American as Apple Inc.: International Tax and Ownership Nationality, 68 Tax L. Rev. ___ (2014):

The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside. 

Self-Constructed Assets and Efficient Tax Timing:

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December 18, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, December 15, 2014

Brookings Hosts Conference Today on The Long Run Outlook for the Federal Budget

BrookingsThe Brookings Institution hosted a conference today on The Long Run Outlook for the Federal Budget: Do We Know Enough to Worry?:

Other commentators:

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December 15, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, December 1, 2014

Vanderbilt Symposium: The Role of Federal Law in Private Wealth Transfer

VandySymposium, The Role of Federal Law in Private Wealth Transfer, 67 Vand. L. Rev. 1531-2006 (2014):

December 1, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 20, 2014

Pepperdine/Tax Analysts Symposium Papers: Tax Reform in a Time of Crisis

TaxSymposiumHeaderHere are links to the eleven published papers from the Pepperdine/Tax Analysts Symposium on Tax Reform in a Time of Crisis (Jan. 17, 2014):

Thanks to the paper commentators:  Donald Korb (Partner, Sullivan & Cromwell; former IRS Chief Counsel), Nancy Staudt (Dean, Washington University), and Eric Zolt (UCLA)

November 20, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (2)

Saturday, November 15, 2014

Federalist Society Panel: Is Higher Education Run for the Benefit of Students, Faculty or Administrators?

Federalist SocietyAt today's 2014 National Lawyers Convention: Millennials, Equity and the Rule of Law:

Showcase Panel III:  Higher Education: Run for the Benefit of Students or Faculty or Administrators?:

Success in today’s global economy virtually requires a college or post graduate degree, but colleges and law schools have raised tuition enormously. The government subsidizes students to take huge loans to pay for college and law schools, loans which inflict an increasing burden on students, including law students in a troubled economy. Do these loans pay as much for faculty research and administrators as for direct student education? Are faculties producing research that justifies these costs? Are students getting a good deal now? Could or will on line education provide students with similar education at a fraction of the cost? Is it time to ask some hard questions about higher education? Does education policy benefit average and below average students or does it merely benefit the top of the class? This panel will focus to a significant degree on law schools.

  • Paul F. Campos (Colorado)
  • Daniel Polsby (Dean, George Mason)
  • Richard Kent Vedder (Ohio University)
  • Thomas D. Morgan (George Washington) (moderator)

November 15, 2014 in Conferences, Legal Education | Permalink | Comments (7)

NTA 107th Annual Conference on Taxation

NTA CoverThe National Tax Association 107th Annual Conference on Taxation concludes today in Santa Fe. Tax Prof speakers include:

The Philosophy of Taxation:
Session Chair:  Brian Galle (Boston College)
Papers:

Discussants:  Brian Galle (Boston College), Linda Sugin (Fordham)

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November 15, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, November 14, 2014

Class Crits VII Conference Kicks Off Today at UC-Davis

Class CritsThe two-day Class Crits VII Conference on Poverty, Precarity, & Work: Struggle & Solidarity in an Era of Permanent(?) Crisis kicks off today at UC-Davis.  Tax Prof speakers include:

Debt & Taxes:

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November 14, 2014 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (2)

NTA 107th Annual Conference on Taxation

NTA CoverThe National Tax Association 107th Annual Conference on Taxation continues today in Santa Fe. Tax Prof speakers include:

Conceptualizing the Social and Regulatory Nature of Taxation:

Session Chair:  David Gamage (UC-Berkeley)
Papers:

  • David Hasen (Colorado), Income Taxation and Risk-Taking
  • Tracey Roberts (UC-Hastings), Law,  The Taxing Power as a Check on Private Property Rights and a Source of Regulatory Authority
  • Theodore Seto (Loyola-L.A.), Some Implications of Preference-Shifting for Optimal Tax Theory

Discussants: David Gamage (UC-Berkeley), Leandra Lederman (Indiana)

Hitting the Target: Public and Private Savings:
Session Chair:  Travis St. Clair (Maryland)
Papers:

Discussants:  Elizabeth Chorvat (Illinois), Jason Seligman (Ohio State), Travis St. Clair (Maryland)

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November 14, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 13, 2014

NTA 107th Annual Conference on Taxation

NTA CoverThe National Tax Association 107th Annual Conference on Taxation kicks off today in Santa Fe. Tax Prof speakers include:

Tax Enforcement and Collections Discretion:
Session Chair:  Leigh Osofsky (Miami)
Papers:

  • Joshua Blank (NYU), Reconsidering Corporate Tax Privacy
  • Andrew Hayashi (Virginia), An Economic Analysis of Taxpayer Liquidity
  • Shu-Yi Oei (Tulane), What is Fair Tax Administration?
  • Leigh Osofsky (Miami),  Announcing Enforcement Priorities

Discussants:  Leandra Lederman (Indiana), Diane Ring (Boston College)

Municipal, Local, and Global Tax Incentives:
Session Chair:  Neil Buchanan (George Washington)
Papers:

  • Mirit Eyal-Cohen (Alabama), Urban Mavericks
  • Omri Marian (Florida), Corporate Inversions, Tax Residence, and Real Economic Effects: A Case Study Approach
  • Agustin Leon-Moreta (New Mexico), Tax-Expenditure Limitations and Special District Finance in the United States
  • Erin Scharff (Arizona State), Powerful Cities, Efficient Revenues: Limits on Municipal Taxing Authority and What to do About it

Discussant:  Neil Buchanan (George Washington)

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November 13, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

40th Annual Notre Dame Tax and Estate Planning Institute

ND_TaxEstate_booklet coverThe 40th Annual Notre Dame Tax and Estate Planning Institute kicks off today:

The 40th Annual Institute will present topics relevant for all individuals, even those not exposed to the estate tax because of the high exemptions. Several sessions are designed to evaluate financial products and planning techniques so that one can better understand and evaluate these products and proposals in determining not only the tax and financial advantages they offer, but also their limitations. In addition, the Institute offers topics not found in most estate planning CLE programs such as protecting the elderly from scams and exploitation. As part of the objective of refreshing areas that can expand one’s practice, a session will review the income tax consequences of debt cancellation, foreclosures, and debt restructuring. Recognizing the importance of the income tax, the Institute will continue to devote sessions to income tax planning techniques clients can use immediately.

Tax Profs with speaking roles include:

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November 13, 2014 in Conferences, Tax | Permalink | Comments (0)

Wednesday, November 12, 2014

Vanderbilt Roundtable on Comptroller v. Wynne

Vandy 2The Vanderbilt Law Review En Banc Roundtable takes up Maryland State Comptroller of the Treasury v. Wynne, to be argued today in the Supreme Court:

In Wynne, the Court considers whether the Constitution bans a state from taxing its residents’ income, wherever earned, by requiring a credit for taxes paid on income taxed in other states. The Court could answer many questions: How far is the reach of the dormant Commerce Clause in the context of income taxation? What is the extent of a state’s power to enforce personal income taxes on its residents? What kinds of residents are subject to double taxation and why? .

November 12, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 6, 2014

Bloomberg BNA & KPMG Host Free Webcast Today on The Elections: What’s Next for U.S. Tax Policy?

CaptureBloomberg BNA and KPMG hoast a free webcast today (9:00 am- 12:30 pm EST) on The Elections: What’s Next for U.S. Tax?:

Tax extenders have languished for months and tax reform even longer. The discussion on corporate inversions persists. The OECD continues to move forward with the BEPS project. And ever-present budgetary matters, including the looming debt ceiling debate await action. You need to know what’s next after November 4. 

  • John Buckley (Former Chief of Staff, Joint Committee on Taxation)
  • George Callas (Majority Staff Director, Ways & Means Subcommittee on Select Revenue Measures)
  • Aruna Kalyanam (Democratic Tax Counsel, Ways & Means Subcommittee on Select Revenue Measures)
  • Kenneth Kies (Former Staff Director, Joint Committee on Taxation)
  • Cathy Koch (Chief Advisor to the Majority Leader, Tax and Economic Policy Committee)
  • Jim Lyons (Republican Tax Counsel, Senate Finance Committee)
  • Karen McAfee (Democratic Chief Tax Counsel, Ways & Means Committee)
  • Todd Metcalf (Democratic Chief Tax Counsel, Senate Finance Committee)
  • Warren Payne (Majority Policy Director, Ways & Means Committee)
  • Mark Prater (Deputy Staff Director, Republican Chief Tax Counsel, Senate Finance Committee)
  • Robert Stack (Deputy Assistant Secretary for Tax Policy, U.S. Treasury Department)
  • Russell Sullivan (Former Staff Director, Senate Finance Committee)

November 6, 2014 in Conferences, Tax | Permalink | Comments (0)

Monday, November 3, 2014

Tax Section Programs at 2015 AALS Annual Meeting

AALS (2016)From AALS Tax Section Chair Miranda Fleischer (San Diego):

The AALS Tax Section is sponsoring two programs at this year’s AALS annual meeting, which will be held January 2 to 5, 2015 at the Marriott Wardman Park in Washington, D.C. We are also arranging an off-site dinner Friday night the 2nd; details to follow.

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November 3, 2014 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Friday, October 31, 2014

Florida Hosts 10th Annual International Tax Symposium Today

Florida Logo (GIF)The University of Florida Graduate Tax Program hosts its  Tenth Annual International Taxation Symposium today (live webcast here):

October 31, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, October 27, 2014

Call for Papers: IFA International Tax Symposium

IFAThe International Fiscal Association has issued a Call for Papers for the Second International Tax Research Symposium in Basel, Switzerland:

We are pleased to announce the call for papers for the Second International Tax Research Symposium held in conjunction with the 69th Congress of the International Fiscal Association in Basel, Switzerland (August 30 to September 3, 2015). After the success of the first International Tax Research Symposium held during the IFA Congress in Boston in 2012 we are delighted to invite you for the Second International Tax Research Symposium in Basel. The International Tax Research Symposium aims to provide a platform for international scholars in international taxation. The Second IFA International Tax Symposium will be held on Sunday, August 30, 2015 (afternoon) in Basel and is supported by the International Fiscal Association. 

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October 27, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, October 24, 2014

American University Symposium Today on The Taxation of the Digital Economy

AmericanAmerican University, Kogod School of Business, hosts a symposium today on The Taxation of the Digital Economy. Robert Stack, Assistant Deputy Secretary for International Tax at the U.S. Treasury Department, will deliver the keynote address.

Panel 1: Cross-Border Taxation Considerations for the Digital Economy
The digital economy often involves the massive use of personal data and multi-sided business models. This can often lead to difficulties in quantifying costs and benefits generated by free products and user created intangibles including the determination of where value creation occurs. Defining a permanent establishment in the context of the digital economy has been difficult since companies often do not require a physical presence in a jurisdiction in order to conduct business. This panel will discuss the tax issues faced by the broader digital economy, proposals currently under consideration by the OECD, and planning considerations in light of the OECD report.  

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October 24, 2014 in Conferences, Tax | Permalink | Comments (1)

Friday, October 17, 2014

ATPI Hosts Conference Today on Taxation and Migration

ATPI Logo (2015)The American Tax Policy Institute hosts a conference today on Taxation and Migration organized by Reuven Avi-Yonah (Michigan) and Joel Slemrod (Michigan) in Washington, D.C.:

The conference assesses the effects of taxation on the migration across national and state boundaries of individuals at various stages of their lives. It will also evaluate whether corporate migrations (such as "inversions") involve migration of individuals, and what are the tax policy implications for the US and other jurisdictions. 

October 17, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

62nd Annual Montana Tax Institute

62The 62nd Annual Montana Tax Institute kicks off today:

  • Jonathan Blattmachr (ILS Management), Asset Protection and Related Tax Consequences
  • Jessica Browde (Montana), Professional Responsibility in Tax Practice: Circular 230 Update
  • Martin Burke (Montana) & Michael Friel (Florida), Income in Respect of a Decedent: Section 691
  • Sam Donaldson (Georgia State), Annual Federal Income Tax Update
  • Elaine Gagliardi (Montana), Annual Wealth Transfer Tax Update
  • Kristen Juras (Montana), Limitations of Activities of Nonprofit Organizations
  • Roberta Mann (Oregon), Earth, Wind and Fire: Comparing the Taxation of Energy Sources
  • Nancy McLaughlin (Utah), Conservation Easements: Contemporary Issues and Challenges
  • Martin McMahon (Florida), Corporate and Partnership Tax Recent Developments
  • Daniel Simmons (UC-Davis), Impact of Partner and Partnership Liabilities under Subchapter K
  • Chris Treharne, (Gibraltar Business Appraisals), Justifying Discounts for Farm and Ranch Minority Ownership Interests

October 17, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, October 15, 2014

Deadline Today: Call for Tax Papers and Panels for 2015 Law & Society Annual Meeting

SeattleToday is the deadline for Neil Buchanan's call for tax papers and panels for next year's annual meeting of the Law & Society Association in Seattle (May 28-31, 2015):

For the eleventh consecutive year, I will organize sessions for the the Law, Society, and Taxation group (Collaborative Research Network 31).

Although there is an official call for papers, please remember that you are not bound by the official theme of the conference.  I will give full consideration to proposals in any area of tax law, tax policy, distributive justice, interdisciplinary approaches to tax issues, and so on.

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October 15, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, October 14, 2014

Call for Papers: University of North Carolina Tax Symposium

North Carolina Tax SymposiumThe University of North Carolina Kenan-Flagler School of Business has issued a call for papers for its Eighteenth Annual Tax Symposium to be held April 10-11, 2015. The symposium "is designed to bring together leading tax scholars from economics, accounting, finance, law, political science, and related fields." The deadline for the call for papers is January 1, 2015:

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October 14, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Symposium on the Work of Larry Ribstein: Unlocking the Law

Ribstein 2Symposium, Unlocking the Law: Building on the Work of Professor Larry E. Ribstein, 38 Int'l Rev. L. & Econ. 1-173 (2014):

October 14, 2014 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Friday, October 10, 2014

Brooklyn Hosts 2014 Scholar’s Roundtable Today

Brooklyn Logo 1Brooklyn hosts the 2014 Scholar’s Roundtable today with this tax panel:

October 10, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Boston College and Tax Analysts Host Conference Today on Reforming Entity Taxation

BCTABoston College and Tax Analysts host a conference today on Reforming Entity Taxation at Boston College:

Keynote Speaker:  Lee Sheppard (Tax Analysts)

Panel #1: Reforming Entity Taxation: Corporations

  • Papers: Mirit Eyal-Cohen (Alabama), Deborah Schenk (NYU), Dan Shaviro (NYU)
  • Moderator:  Jeremy Scott (Tax Analysts)
  • Commentator:  Brian Galle (Boston College)

Panel #2:  Reforming Entity Taxation: Partnerships

  • Papers:  Karen Burke (Florida), Andrea Monroe (Temple), Gregg Polsky (UNC)
  • Moderator:  Amy Elliot (Tax Analysts)
  • Commentator:  James Repetti (Boston College)

Panel #3: Reforming Entity Taxation: International

  • Papers:  Allison Christians (McGill), Robert Peroni (Texas), Martin Sullivan (Tax Analysts)
  • Moderator:  Sam Young (Tax Analysts)
  • Commentator:  Diane Ring (Boston College)

October 10, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

SALT Teaching and Junior Faculty Development Conference

SALTUNLV is hosting the 2014 SALT Teaching Conference Program on Legal Education in a Time of Change: Challenges & Opportunities and 12th Annual LatCrit-SALT Junior Faculty Development Workshop.

Teaching Tax/Business Law Courses Through a Social Justice Lens:
As Congress continues to use the federal tax systems (e.g., income, FICA, Medicare) for delivering social benefits and redistributing wealth these concepts are critical to understanding tax theory and practice generally. Moreover as our tax systems become more opaque, the public and political discourse regarding how these systems work or don’t work has become disconnected from the facts. As tax policy and administration have become increasingly politicized, presenting these issues to our law students has become even more critical and challenging. This group of tax faculty will discuss these issues generally and specifically will discuss techniques and strategies for incorporating consideration of race, gender, sexual orientation, poverty, and politicization of tax matters into the basic tax law course.

  • Anthony Infanti (Pittsburgh)
  • Francine Lipman (UNLV)
  • Leo Martinez (UC-Hastings)

October 10, 2014 in Conferences, Legal Education | Permalink | Comments (0)

Thursday, October 9, 2014

Call for Tax Papers: Michigan Young Scholars’ Conference

The organizers of the 2015 Michigan Law School Young Scholars' Conference are seeking submissions for a tax panel:

MichiganThe University of Michigan Law School is pleased to invite submissions for its 2015 Young Scholars’ Conference to be held on March 27-28, 2015, at the University of Michigan Law School.

The conference is designated to provide aspiring doctoral students and recent graduates with a forum to present and discuss their work among academic peers from different nationalities and legal disciplines. The conference aims to promote fruitful research collaboration between its participants, and to encourage their integration in a community of legal scholars. ...

We welcome applications from current doctoral students, both in law and law-related disciplines, and from recent graduates of doctoral programs. The deadline for abstract submissions is December 2, 2014.

October 9, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, October 8, 2014

ATPI Hosts Conference on Taxation and Migration

ATPI Logo (2015)The American Tax Policy Institute hosts a conference on Taxation and Migration organized by Reuven Avi-Yonah (Michigan) and Joel Slemrod (Michigan) in Washington, D.C. (Skadden, Arps, Slate, Meagher & Flom, 1441 New York Avenue, N.W.) on October 17 (free registration here):

The conference assesses the effects of taxation on the migration across national and state boundaries of individuals at various stages of their lives. It will also evaluate whether corporate migrations (such as "inversions") involve migration of individuals, and what are the tax policy implications for the US and other jurisdictions. 

October 8, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, October 3, 2014

4th Annual NYU/UCLA Tax Policy Symposium: Thomas Piketty’s Capital in the Twenty-First Century

NYU UCLAThe Fourth Annual NYU/UCLA Tax Policy Symposium on Thomas Piketty’s Capital in the Twenty-First Century takes place today at UCLA:

The day-long event will consist of five panels featuring leading scholars who will analyze the book from economic, legal, historical, political science and philosophical perspectives. Thomas Piketty will participate in the discussion and deliver responses to each of the papers presented.

  • Joseph Bankman (Stanford) & Daniel Shaviro (NYU), moderated by Eric Zolt (UCLA)
  • Gregory Clark (UC-Davis), moderated by Joshua Blank (NYU)
  • Wojciech Kopczuk (Columbia), moderated by David Kamin (NYU)
  • Suzanne Mettler (Cornell), moderated by Jason Oh (UCLA)
  • Liam Murphy (NYU), moderated by Kirk Stark (UCLA)

All papers will be published in the Tax Law Review in 2015.

October 3, 2014 in Book Club, Conferences, Scholarship, Tax | Permalink | Comments (0)

University of Washington Hosts 2014 Tax Symposium

UW 3The University of Washington hosts the 2014 Tax Symposium today:

Panel #1:  Neil Buchanan (George Washington) (moderator)

Panel # 2:  Katie Pratt (Loyola-L.A.) (moderator)

  • Andrew Blair-Stanek (Maryland), Crisis-Proofing Tax Law
  • Michelle Drumbl (Washington & Lee), Beyond Polemics: Poverty, Taxes, and Noncompliance
  • Michael Hatfield (Washington), Privacy and IRS Surveillance: An Agenda

Panel #3:  Jasper Smith (Tax Analysts) (moderator)

Incubator Sessions:

  • Neil Buchanan (George Washington), The Impact of Piketty's Bestseller on Tax Policy and Scholarship
  • Heather Field (UC Hastings), The Rhetoric of Tax Loopholes & The Possibility of Meaningful Tax Reform
  • Steve Johnson (Florida State), Is a Value Added Tax Inevitable?
  • Rebecca Morrow (Wake Forest), Accelerating Depreciation in Recession
  • Katie Pratt (Loyola-L.A.), Encouraging Performance and Functional Review of Tax Expenditures

October 3, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, September 29, 2014

Symposium on Tax System Complexity Today in Italy

MonashMonash University hosts a two-day symposium beginning today on Tax System Complexity in Prato, near Florence, Italy convened by Chris Evans (University of New South Wales, Australia) and Rick Krever (Monash University. The symposium proceedings will be published by Kluwer in early 2015 in a book edited by Professors Evans and Krever. Speakers include Joel Slemrod (Michigan), Judith Freedman (Oxford), Alex Raskolnikov (Columbia), Philip Baker (London), Francois Vaillancourt (Montreal), Sharon Smulders (Pretoria), Kristin Hickman (Minnesota), John Hasseldine (New Hampshire), Michael Walpole (UNSW Australia), Lynne Oats (Exeter), Pasquale Pistone (Vienna), Cliff Fleming (Brigham Young) and David Ulph (Edinburgh).

 There are three broad themes within which papers will be situated:

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September 29, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, September 27, 2014

6th Annual Aspiring Law Profs Conference Today at Arizona State

Aspiring Law Profs 2Arizona State hosts the 6th Annual Aspiring Law Professors Conference today on Saturday, September 27 (details here):

  • Learn to succeed in the entry-level law teaching market
  • Obtain an insiders perspective on the appointments process from faculty with extensive hiring experience
  • Participate in a mock interview or mock job talk and gain feedback from law professors

I will be delivering the keynote address on Law School Rankings, Faculty Scholarship, and the Missing Ingredient. Previous keynote speakers were Brian Leiter (2009), Dan Filler (2010), Eugene Volokh (2011), Paul Horwitz (2012), and Christine Hurt (2013).

Update:  PrawfsBlawg:  ASU Aspiring Law Professors Conference, by Richard Chen (Pepperdine VAP)

September 27, 2014 in Conferences | Permalink | Comments (0)

Friday, September 26, 2014

Call For Tax Papers: Summer 2015 SEALS Annual Conference

SEALs Logo (2013)Jennifer Bird-Pollan (Kentucky) has issued a call for tax papers for the 2015 SEALS Annual Conference to be held July 27 - August 2 in Boca Raton, Florida:

Although summer 2015 seems miles away, it is already time to submit proposals for the next SEALS conference, to be held July 27 - August 2, 2015. As I have done in years past, I am happy to organize and submit for consideration panels and discussion sessions on tax topics. For the past several years we have had successful Tax Policy Discussion groups, consisting of 10 to 12 tax scholars presenting for only 5 to 10 minutes each, but then participating as a group in a larger discussion of issues in tax policy, broadly defined. In addition, there have been several tax panels each year, consisting of 4 to 5 panelists discussing a more narrow tax topic. If you are interested in participating in a Tax Policy Discussion Group, or if you have a paper you’d like to present as part of a panel, but are looking for others to join with you, please let me know. Proposals are due at the end of October, so if you could let me know of your potential interest by Friday, October 10, that would be great.

September 26, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, September 23, 2014

Boston College and Tax Analysts Host Conference on Reforming Entity Taxation

BCTABoston College and Tax Analysts are hosting a conference on Reforming Entity Taxation at Boston College on Friday, October 10:

Keynote Speaker:  Lee Sheppard (Tax Analysts)

Panel #1: Reforming Entity Taxation: Corporations

  • Papers: Mirit Eyal-Cohen (Alabama), Deborah Schenk (NYU), Dan Shaviro (NYU)
  • Moderator:  Jeremy Scott (Tax Analysts)
  • Commentator:  Brian Galle (Boston College)

Panel #2:  Reforming Entity Taxation: Partnerships

  • Papers:  Karen Burke (Florida), Andrea Monroe (Temple), Gregg Polsky (UNC)
  • Moderator:  Amy Elliot (Tax Analysts)
  • Commentator:  James Repetti (Boston College)

Panel #3: Reforming Entity Taxation: International

  • Papers:  Allison Christians (McGill), Robert Peroni (Texas), Martin Sullivan (Tax Analysts)
  • Moderator:  Sam Young (Tax Analysts)
  • Commentator:  Diane Ring (Boston College)

The conference is free and open to the public. To register, contact Ryan Hynes.

September 23, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tax Court Invites Applications to Attend Judicial Conference at Duke

DukeThe Tax Court announced on Friday that it will hold a judicial conference at the Duke Law School Center on Judicial Studies on May 20-22, 2015:

The Court’s judicial conference will provide an opportunity for taxpayer representatives, government representatives, and members of the Court to discuss current topics relevant to Tax Court litigation. In the interest of expanding the discussion and providing as diverse a conference community as possible, the Court encourages academics, clinicians, practitioners, and others who have a professional interest in Tax Court practice and procedure to apply to attend and participate in the 2015 Tax Court Judicial Conference.

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September 23, 2014 in Conferences, Tax | Permalink | Comments (0)

Sunday, September 21, 2014

ABA Tax Section Fall CLE Meeting

ABA Tax Section (2014-2)The ABA Tax Section concludes its three-day Joint Fall CLE Meeting with the ABA Real Property, Trust and Estate Law Section today in Denver. The full program is here.  Tax Profs with speaking roles include:

  • Diversity:  Anthony Infanti (Pittsburgh)
  • Employee Benefits:  Jon Forman (Oklahoma), Kathryn Kennedy (John Marshall)
  • Exempt Organizations:  Nancy McLaughlin (Utah), Elaine Wilson (West Virginia)
  • Federal Income Tax Rules Affecting “Legal” Marijuana Businesses:  Edward Roche (Denver)
  • Individual & Family Taxation:  Lee-Ford Tritt (Florida)
  • Partnerships & LLCs:  Karen Burke (Florida)
  • Pro Bono & Tax Clinics:  Diana Leyden (Connecticut)
  • Sales, Exchanges & Basis:  Brad Borden (Brooklyn), Fred Brown (Baltimore), Erik Jensen (Case Western), Roberta Mann (Oregon)
  • Standards of Tax Practice:  Linda Beale (Wayne State), Steve Johnson (Florida State)
  • Tax Policy & Simplification:  Alice Abreu (Temple), Jon Forman (Oklahoma), Richard Lavoie (Akron), John Plecnik (Cleveland-Marshall)
  • Tax Practice Management:  Mike Lang (Chapman)
  • Teaching Taxation:  Danshera Cords (Albany), Adam Chodorow (Arizona State), Omri Marian (Florida), Diane Ring (Boston College), Kerry Ryan (St. Louis)

September 21, 2014 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Saturday, September 20, 2014

Tax Papers at Canadian Law & Economics Association Annual Meeting

Toronto

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 papers:

  • Mirit Eyal-Cohen (Alabama), Downscaling Regulatory Barriers
  • Wei Cui (British Columbia), Understanding Tax Litigation in China: A Systematic Content Analysis of Published Case Law
  • Richard Kaplan (Illinois), Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility
  • Tak-kei Lai (Copenhagen Business School), Do Treasure Islands Create Firm Value?
  • Adam Michael Lavecchia (Toronto), Does Raising Contribution Limits Lead to More Saving? Evidence from the ‘Catch-up Limit’ Reform
  • Theodore Seto (Loyola-L.A.), Some Implications of Preference-Shifting for Optimal Tax Theory

September 20, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, September 19, 2014

St. Thomas Hosts Conference Today on Religious Identity in a Time of Challenge for Law Schools

RALThe University of St. Thomas School of Law hosts the annual Religiously Affiliated Law Schools Conference on Religious Identity in a Time of Challenge for Law Schools today in Minneapolis:

  • Keynote Address:  Robert Cochran (Pepperdine) & David VanDrunen (Westminster Seminary), Justice and Mercy
  • Deans' Panel: Jeff Brauch (Regent), Mike Simons (St. John's), Deanell Tacha (Pepperdine), Robert Vischer (Dean, St. Thomas)
  • Employment & Student Well-Being:  Judith McMorrow (Boston College), Derek Muller (Pepperdine), Jerry Organ (St. Thomas), Amy Uelman (Georgetown)
  • Faculty Scholarship:  John Breen (Loyola-Chicago), Howard Lesnick (Penn), Nekima Levy-Pounds (St. Thomas), Brett Scharffs (BYU)
  • The Changing World: Pope Francis and Religious Freedom:  Janet Epps-Buckingham (Trinity Western), Susan Stabile (St. Thomas), Michael Scaperlanda (Oklahoma) 

September 19, 2014 in Conferences, Legal Education | Permalink | Comments (0)

Boston College Hosts Convention on Promoting Meaningful Reform in Philanthropy

Boston College hosts a Convention on Promoting Meaningful Reform in Philanthropy:

Boston College Law School Logo (2014)On September 18-19, 2014, leaders in philanthropy from diverse backgrounds—including legal scholars, economists, political scientists, historians and foundation and nonprofit leaders—will convene at Boston College Law School for a historic meeting to assess whether the current rules governing philanthropy adequately support the public good.

The Convention on Promoting Meaningful Reform in Philanthropy is designed to provide non-partisan engagement with issues designed to align the charitable deduction and the public good. With the guidance of the Convention, we anticipate the formation of a Forum on Philanthropy and the Public Good, a time-limited project organized in the manner of a think-tank. Our purpose is not to create a new, permanent institution but a lively and flexible and non-partisan forum that will exist for a period of no more than five years.

Together the group will consider current issues in philanthropy including questions such as:

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September 19, 2014 in Conferences, Tax | Permalink | Comments (0)