TaxProf Blog

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

Thursday, December 14, 2017

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 Twenty-First Annual Tax Symposium to be held April 21-22, 2018. 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 December 15, 2017:

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December 14, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, December 9, 2017

George Washington Shrinks Incoming Class Size To Stop Rankings Slide

George Washington Law Logo (2016)George Washington Hatchet, Law School Shrinks Incoming Class Size to Stop Slide in Rankings:

The law school deliberately enrolled a smaller class this fall in an effort to keep the GPA and standardized test scores of its incoming class in the top-tier of law schools nationwide, the school’s dean told the Faculty Senate Friday.

Dean Blake Morant told faculty that the law school brought in about 9 percent fewer new students this fall as compared to years past. In total the school’s enrollment dropped by about 250 students compared to last fall, according to statistics from the Office of Institutional Research and Planning.

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December 9, 2017 in Conferences, Law School Rankings, Legal Education | Permalink | Comments (3)

Monday, December 4, 2017

California State University Issues Call For Tax Papers

Cal StateThe Bookstein Institute for Higher Education in Taxation at California State University, Northridge, in collaboration with the College of Business at Central Washington University, has issued a Call for Papers for The 2018 Tax Development Conference to be held at California State University, Northridge on Friday, May 4, 2018:

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December 4, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, December 3, 2017

Call for Papers: Michigan Young Scholars’ Conference

Young 2Michigan Law School has issued a  call for papers for its Third Annual Young Scholars' Conference:

The University of Michigan Law School invites junior scholars to attend the 4th Annual Junior Scholars’ Conference which will be held on April 13th–14th, 2018, in Ann Arbor, Michigan.

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December 3, 2017 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Friday, November 24, 2017

Michigan International Tax Symposium

Michigan Law Logo (2015)Tax Symposium, 38 Mich. J. Int'l L. 161-285 (2017):

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November 24, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, November 17, 2017

ATPI Hosts Conference Today On Tax Incentives For State, Local, And International Economic Development

ATPI Logo (2015)The American Tax Policy Institute hosts its Annual Fall Conference today on Tax Incentives for State, Local, and International Economic Development at Skadden in Washington, D.C.:

US states and localities spend $45 billion annually on tax incentives and other programs intended to spur economic development. Countries around the world similarly offer tax holidays, investment credits, and other preferential tax treatments in a bid to promote investment and create jobs. Do these policies work? At what cost? Are there better and worse ways to spur local economic growth and productivity gains? What might international practitioners learn from their state and local counterparts and vice versa? This one-day conference co-sponsored by the American Tax Policy Institute and the Murphy Institute at Tulane University will explore these questions from a variety of perspectives in international and state and local taxation as well as regional and economic growth. Researchers in law, economics, and accounting will join practitioners at all government levels to identify best practices and how to encourage policies that benefit all taxpayers.

Panel #1:  State & Local Tax Incentives in the United States: Overview and Assessment
Steven Sheffrin (Tulane) (moderator)
Timothy Bartik (W.E. Upjohn Institute)
Patrick Button (Tulane)
Carlianne Patrick (Georgia State)

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November 17, 2017 in Conferences, Tax | Permalink | Comments (0)

Monday, November 13, 2017

Applications To Attend 2018 Tax Court Judicial Conference At Northwestern Are Due Nov. 17

Northwestern Tax Court
The 2018 Tax Court Judicial Conference will be held at Northwestern Law School on March 26-28, 2018 (press release; FAQ):

The purpose of the judicial conference is to provide attendees with the opportunity to (1) review and discuss issues of material interest regarding the tax litigation process, (2) discuss ways in which the tax litigation process in the Court may be improved, and (3) network with fellow Tax Court practitioners. In addition to the Judges of the United States Tax Court, the Court intends to invite representatives from the Internal Revenue Service, the Department of Justice, private practice, low-income taxpayer clinics, academia, Capitol Hill, and other courts. A variety of plenary and breakout sessions will address issues relevant to practice before the Court.

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November 13, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, November 11, 2017

NTA 110th Annual Conference On Taxation

National Tax Association (2016)The three-day National Tax Association 110th Annual Conference on Taxation concludes today in Philadelphia.  Today's highlights include:

Session #70: Capital Gains and Wealth Taxation

Session Organizer:  David Kamin (NYU)
Session Chair:  Jon Bakija (Williams College)

Tim Dowd (Joint Committee on Taxation), Robert McClelland (Urban Institute) & Jacob Mortenson (Joint Committee on Taxation), Do Tax Elasticities Change Over the Business Cycle? Evidence From the Sale of Capital Assets
Discussant:  Jon Bakija (Williams College)

Ari Glogower (Ohio State), Taxing Income and Wealth
Discussant:  William Gentry (Williams College)

David Kamin (NYU) & Jason Oh (UCLA), The Effects of Capital Gains Rate Uncertainty on Realization
Discussant:  Jon Bakija (Williams College)

David Miller (Proskauer Rose, New York), A Comprehensive Mark-to-Market Tax
Discussant:  William Gentry (Williams College)

Session #78:  Tax Law and Finance

Session Organizer:  David Kamin (NYU) 
Session Chair & Discussant:  Brian Galle (Georgetown)

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November 11, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, November 10, 2017

NTA 110th Annual Conference On Taxation

National Tax Association (2016)The three-day National Tax Association 110th Annual Conference on Taxation continues today in Philadelphia.  Today's highlights include:

Session 45:  Taxing the Future

Session Organizer:  David Kamin (NYU)
Session Chair & Discussant:  David Herzig (Valparaiso)

Other Tax Prof presentations today include:

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November 10, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 9, 2017

NTA 110th Annual Conference On Taxation

National Tax Association (2016)The three-day National Tax Association 110th Annual Conference on Taxation kicks off today in Philadelphia.  Today's highlights include:

Session #5:  Redistribution

Session Organizer: David Kamin (NYU)
Session Chair & Discussant: Jeremy Bearer-Friend (NYU)

Session #14:  Tax Expenditures

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November 9, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, November 8, 2017

Cardozo Hosts Book Launch Today For Zelinsky's Taxing The Church

Taxing the churchCardozo is hosting a panel discussion with Miranda Perry Fleischer (San Diego), Brian Galle (Georgetown), and Daniel Hemel (Chicago) to discuss the new book by Edward A. Zelinsky (Cardozo), Taxing the Church: Religion, Exemptions, Entanglement, and the Constitution (Oxford University Press 2017):

  • Explores the taxation and exemption of churches and other religious institutions, both empirically and normatively
  • Reveals that churches and other religious institutions are treated diversely by the federal and state tax systems
  • Focuses on church-state entanglements with respect to taxing or exempting churches and other sectarian entities
  • Discusses improvements that can be made in legal and tax policy trade-offs, such as the protection of internal church communications and the expansion of the churches' sales tax liabilities
  • A clear, balanced, and comprehensive treatment of the topic that is broadly accessible to tax policymakers, lawyers, nonlawyers, judges, tax specialists, and even those with no background in the subject

Peter J. Reilly has an extensive review on Forbes.  Other reviews:

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November 8, 2017 in Book Club, Conferences, Scholarship, Tax | Permalink | Comments (1)

Friday, November 3, 2017

Max Planck, Norwegian Centre For Taxation & Notre Dame Host Conference On BEPS: Tax Evasion Or Tax Avoidance

ConferenceThe Max Planck Institute for Tax Law and Public Finance, Norwegian Centre for Taxation, and Notre Dame are hosting a conference on From Panama to BEPS: Tax Evasion or Tax Avoidance —International and National Policies to Confront Personal and Corporate Tax Strategies in Bergen, Norway (program):

Session #1:  Shifting Income Between Schedules

Session #2:  Income and Investment Shifting

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November 3, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, October 27, 2017

7th Annual NYU/UCLA Tax Policy Symposium: New Approaches To The International Tax Base

NYU UCLA (2016)The Seventh Annual NYU/UCLA Tax Policy Symposium on New Approaches to Calculation and Allocation of the International Tax Base takes place today at NYU:

At this year’s symposium, panelists will consider the merits of origin-based versus destination-based systems as well as the merits of income versus cashflow taxes. Discussion about various reform options will encompass theoretical fundamentals, likely tax planning responses, administrability, and tax treaty compatibility.

Panel #1:  Destination-Based Cashflow Taxes and Tax Planning
Moderator:  Dan Shaviro (NYU)
Lead Author:  John Vella (Oxford)
Commentators:  Debbie Paul (Wachtell, Lipton), Scott Wilkie (Blakes)

Panel #2:  Feasible Approaches to Residence-Based Apportionment
Moderator:  Eric Zolt (UCLA)
Lead Author:  Wei Cui (UBC)
Commentators:  Bob Peroni (Texas), Steven Dean (Brooklyn)

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October 27, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, October 26, 2017

Call For Tax Papers And Panels: SEALS 2018 (Fort Lauderdale, Florida)

SEALs Logo (2013)Now that we are deep into the fall semester, it's time to think about SEALS 2018! The conference will be held August 6-12, 2018 in Fort Lauderdale, Florida. The conference submission tool is now open, and I am eager to coordinate people who are interested in presenting tax work at the SEALS conference into relevant panel groups. In addition, we have also had a very successful Tax Policy Discussion Group in recent years.

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October 26, 2017 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Monday, October 23, 2017

McGill Hosts Symposium On 100 Years Of Tax Law In Canada

100 YearsMcGill hosted a symposium earlier this month on 100 Years of Tax Law in Canada:

Keynote:  Kim Brooks (Dalhousie University)

Roundtable 1:  The Intertwined Evolution of Corporate Law and Corporate Tax in Canada
Kim Brooks (Dalhousie University), Marc Barbeau (McGill), Jakub Adamsky (McGill)

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October 23, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, October 13, 2017

Michigan Hosts International Tax Law Conference Today On Perspectives On The Multilateral Instrument

Michigan Law Logo (2015)Michigan hosts an International Tax Law Conference today on  Perspectives on the Multilateral Instrument:

Join tax specialists and international law experts from universities, private practice, and global institutions as they explore the impact of the recently signed Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI, which has been signed by almost 70 jurisdictions, will modify many existing bilateral tax treaties by introducing anti-tax avoidance measures.

Pasquale Pistone (IBFD), Dispute Settlement under the MLI and the EU Arbitration Convention
Commentator: Kim Brooks (Dalhousie)

Richard Reinhold (Willkie Farr), Article 7 and Prevention of Treaty Abuse
Commentator: Reuven Avi‐Yonah

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October 13, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, October 11, 2017

Stanford Symposium: Lawyers And Leadership

Stanford 2

Symposium, Raising the Bar: Lawyers and Leadership, 69 Stan. L. Rev. 1593-1853 (2017):

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October 11, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Tuesday, September 26, 2017

Perry Fleischer And Leff Present Tax Papers Today At Basic Income Earth Network Annual Congress In Lisbon

BienMiranda Perry Fleischer (San Diego) and Benjamin Leff (American) are presenting tax papers at the Basic Income Earth Network Annual Congress (program) in Lisbon, Portugal:

Miranda Perry Fleischer, Atlas Nods: The Libertarian Case for a Universal Basic Income:

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September 26, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, September 20, 2017

It's Bigger Than Bitcoins: The Matrix Is Here

ABA Tax Section meetings are fun!  Last week I attended a fascinating panel presentation at the Austin meeting titled "Beyond Bitcoin: Blockchain and the Tax System."  The panel was moderated by Stow Lovejoy, of Kostelanetz & Fink, LLP and included Amanda Wilkie, CIO of Withum Smith & Brown; Tony Tuths, of KMPG in Short Hills; and Lisa Zarlenga, of Steptoe & Johnson.

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September 20, 2017 in ABA Tax Section, Bryan Camp, Conferences, Miscellaneous, Tax | Permalink | Comments (0)

Tuesday, September 19, 2017

ABA Tax Section Reduces Support For Tax Profs

ABA Tax Section (2017)I was sad to learn that at the Austin meeting the ABA Tax Section Council voted to significantly reduce the academic speaker and academic leadership reimbursement policy, retaining it only for academics who meet the Tax Section's definition of "young lawyer" (under 40 or less than 5 years in practice). I believe this is a penny-wise, pound-foolish policy change and can serve only to damage the historically salutary close ties between tax practitioners and tax academics. I think my personal involvement with the ABA Tax Section would likely be much less had those reimbursements not been available to me. I explain more below the fold.

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September 19, 2017 in ABA Tax Section, Bryan Camp, Conferences, Legal Education, Tax, Tax Profs | Permalink | Comments (6)

Saturday, September 16, 2017

Should The United States Have A National Investment Authority?

On Tuesday, Boston College Law School welcomed Professor Saule Omarova (Cornell) as the first presenter in our inaugural Regulation and Markets Workshop Series. The paper (with Robert Hockett, also of Cornell) is entitled “Private Wealth and Public Goods: A Case for a National Investment Authority.” It’s available on SSRN.

In brief, the paper makes a two pronged contribution: First, a policy proposal for the creation of a National Investment Authority (NIA), a hybrid, public-private entity that directs private financial capital to fund long-term infrastructure and development projects; and second, a theoretical re-envisioning of what public goods are and how to provide them.

What is quite interesting from a tax and public finance perspective is that the NIA proposal aims to fill an institutional gap between the classic Treasury function and that of the central bank (the Fed). As Omarova and Hockett characterize it, the standard response to the public goods problem is to have Treasury, as the fiscal authority, collect tax payments (or borrow) and use the proceeds to finance public goods. However, they argue that political budget fights have rendered Treasury unable to advance large-scale and long-term public infrastructure investments. While the Fed has partially attempted to fill the gap and to encourage infrastructure investment using monetary policy tools, these tools are insufficient. As a result of the policy gap between the Treasury and Fed mandates, economic growth and development suffer.

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September 16, 2017 in Colloquia, Conferences, Scholarship, Tax | Permalink | Comments (0)

ABA Tax Section Fall CLE Meeting

CLE 2The ABA Tax Section concludes its three-day joint Fall CLE meeting with the ABA Real Property, Trust and Estate Law Section today in Austin, TX.  The full program is here.  Today's highlight is the keynote luncheqon address by  Michael J. Graetz (Columbia). Other Tax Profs with speaking roles include:

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September 16, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, September 15, 2017

ABA Tax Section Fall CLE Meeting

CLE 2The ABA Tax Section continues its three-day joint Fall CLE meeting with the ABA Real Property, Trust and Estate Law Section today in Austin, TX.  The full program is here.  Today's highlight is the Teaching Taxation program on Best Practices in Drafting and Interpreting IRS Guidance:

Tax regulators communicate with taxpayers and their advisors through various means including regulations, notices, rulings, publications, and the IRS website. Not surprisingly, taxpayers and their advisors parse these communications in order to understand the applicable law and conduct their affairs accordingly. This panel will critically analyze two high profile modes of communication: examples in Treasury regulations and IRS public pronouncements. One key question taxpayers and their advisors face is how regulation examples should be interpreted, and how new legal content in examples should be reconciled with the broader regulatory and statutory scheme. Another major debate regarding IRS guidance concerns the trend and pressure for the IRS to use plain language in written communications with the public. Although “plain language” sounds compelling, there are downsides to this drafting approach. Panelists will discuss the benefits and risks associated with plain language explanations of tax law in these communications.

  • Terri Helge (Texas A&M) (moderator)
  • Joshua Blank (NYU)
  • Nina E. Olson (National Taxpayer Advocate)
  • Susan Morse (Texas)
  • Kerry Ryan (St. Louis)
  • Eric Solomon (EY, Washington, D.C.)

Other Tax Profs with speaking roles include:

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September 15, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Thursday, September 14, 2017

ABA Tax Section Fall CLE Meeting

CLE 2The ABA Tax Section kicks off its three-day joint Fall CLE meeting with the ABA Real Property, Trust and Estate Law Section today in Austin, TX.  The full program is here.  Tax Profs with speaking roles include:

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September 14, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Monday, September 11, 2017

Brookings Symposium On Business Tax Reform

Thursday, September 7, 2017

Tax Prof Panel On A U.S. Perspective On Tax Compliance And Tax Privacy At Cambridge

CambridgeWilliam Byrnes (Texas A&M), Michael Hatfield (University of Washington), Leandra Lederman (Indiana-Bloomington), and Adam Thimmesch (Nebraska) participated in a panel on Tax Compliance and Tax Privacy: A U.S. Perspective at the 35th Cambridge International Symposium on Economic Crime yesterday at the University of Cambridge:

This panel of US tax academics explored cutting edge issues in tax compliance, information reporting, and tax privacy. The topics include recent developments in the behavioral economics and psychology of tax compliance, and the rapidly evolving use of technology and big data in tax enforcement and its impact on the privacy of taxpayers

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September 7, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, August 6, 2017

Tax Panel At Today's SEALS 2017 Annual Conference

SEALs Logo (2013)Tax panel at today's concluding session of the Southeastern Association of Law Schools 2017 Annual Conference in Boca Raton (program):

Tax Policy
This discussion group is broadly concerned with issues of taxation. Discussants address individual income tax, corporate income tax, state & local tax, estate & gift tax, tax expenditure policy, international tax and entitlements. While these disparate themes might seem only loosely related, a common thread of the difficulties of balancing equity, simplicity, incentives and transparency runs through all of them. These scholars will grapple with the central tax topics of the day and address the looming concerns that must be dealt with by all levels of government.

  • Jennifer Bird-Pollan (Kentucky) (moderator)
  • Alice Abreu (Temple)
  • Arthur Acevedo (John Marshall)
  • Neil Buchanan (George Washington)
  • Terri Lynn Helge (Texas A&M)
  • Gary Lucas (Texas A&M)
  • Shu-Yi Oei (Boston College)
  • Gregg Polsky (Georgia)
  • Diane Ring (Boston College)
  • Elaine Waterhouse Wilson (West Virginia)
  • Richard Winchester (Thomas Jefferson)

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August 6, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, August 4, 2017

Tax Panels At Today's SEALS 2017 Annual Conference

SEALs Logo (2013)Tax panels at today's Southeastern Association of Law Schools 2017 Annual Conference in Boca Raton (program):

Issues in Corporate and International Taxation
Panelists explore the corporate and international tax rules, with particular attention to enforcement and implementation. The papers cover the consequences of failed start-ups, worldwide taxation and competitiveness, private equity fee waivers, the classification of business entities for tax purposes, and general issues of tax compliance. The papers address both theoretical and practical consequences of these various matters.

  • Francine Lipman (UNLV) (moderator)
  • Cliff Fleming (BYU)
  • Shu-Yi Oei (Boston College)
  • Gregg Polsky (Georgia)
  • Richard Winchester (Thomas Jefferson)

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August 4, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, August 3, 2017

Tax Presentations At Today's Big 10 Junior Scholars Conference At Indiana

Big 102017 Big 10 Junior Scholars Conference:

  • Hayes Holderness (Richmond; former Illinois VAP), Strategic Non-Enforcement
  • James Puckett (Penn State), Tax Exceptionalist Rulemaking

August 3, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, July 12, 2017

Netanya Hosts 4th International Roundtable Today On Taxation And Tax Policy

Monday, July 10, 2017

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 Twenty-First Annual Tax Symposium to be held April 21-22, 2018. 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 December 15, 2017:

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July 10, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, July 6, 2017

Manhire Presents The Action Principle In Market Mechanics Today At University Of Warsaw

Manhire (2017)Tax Prof Jack Manhire (Texas A&M) presents his theory of market mechanics to physicists, economists, and mathematicians today at the 13th Econophysics Colloquium at the University of Warsaw:

This paper explores the possibility that asset prices, especially those traded in large volume on public exchanges, might comply with specific physical laws of motion and probability. The paper first examines the basic dynamics of price displacements in financial markets and finds one can model this dynamic as a harmonic oscillator at local “slices” of elapsed time via a homogeneous coordinate system. Based on this finding, the paper theorizes that price displacements are constrained, meaning they have extreme values beyond which they cannot go for defined periods.

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July 6, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Wednesday, June 28, 2017

Oxford 11th Annual Academic Tax Symposium

OxfordThe 11th Annual Academic Tax Symposium concludes today at the Oxford University Centre for Business Taxation.  Daniel Shaviro (NYU) is the chair of today's session, which includes a number of interesting papers, including:

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June 28, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 27, 2017

Oxford 11th Annual Academic Tax Symposium

OxfordThe 11th Annual Academic Tax Symposium continues today at the Oxford University Centre for Business Taxation with these presentations by U.S. Tax Profs:

Rosanne Altshuler (Rutgers), Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent, 69 Nat'l Tax J. 643 (2016) (with Harry Grubert, U.S. Treasury Department)
Discussant:  Edward Kleinbard (USC)

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June 27, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, June 26, 2017

Oxford 11th Annual Academic Tax Symposium

OxfordThe 11th Annual Academic Tax Symposium kicks off today at the Oxford University Centre for Business Taxation with these presentations by U.S. Tax Profs:

John Brooks (Georgetown), The Definitions of Income, 71 Tax L. Rev. ___ (2017)
Discussant:  Ted Seto (Loyola-L.A.)

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June 26, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 23, 2017

Today's Law, Society & Taxation Panel

L&SToday's Law, Society, and Taxation panel at the 2017 Law & Society Association Annual Meeting in Mexico City (program here):

Tax Administration and Tax Compliance (David Elkins (Netanya), Chair/Discussant)

  • Richard Beck (New York Law School), Foreign Information Reporting Initiatives
  • Andy Grewal (Iowa), Some Reservations About Treasury's Reserved Powers
  • Ausher Kofsky (Western New England), Congress Should Empower the U.S. Tax Court with Concurrent Jurisdiction Over the Trust Fund Recovery Penalty of 26 U.S.C. § 6672
  • Shu-Yi Oei (Tulane), The Law of the Leak

June 23, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, June 22, 2017

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2017 Law & Society Association Annual Meeting in Mexico City (program here):

Economic Justice and Taxation of Wealth (Lisa Philipps (Osgoode Hall), Chair/Discussant)

  • Jennifer Bird-Pollan (Kentucky), Comparative Wealth Transfer Taxation
  • Neil Buchanan (George Washington), Economic Justice and Taxation
  • Montano Cabezas (Georgetown), Migration and Taxation in the Public Imagination
  • Ari Glogower (Ohio State), Progressive Taxation of Income and Wealth

International Aspects of Taxation (Heather Field (UC-Hastings, Chair/Discussant)

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June 22, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, June 21, 2017

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2017 Law & Society Association Annual Meeting in Mexico City (program here):

Critical Tax Theory (Jennifer Bird-Pollan (Kentucky), Chair/Discussant)

  • Leo Martinez (UC-Hastings), U.S. Taxation and Latinos
  • Kerry Ryan (Saint Louis), Hitting Pause on Expanding the Childless Worker EITC
  • Camille Walsh (University of Washington), Taxpayers, Schools, and Race in the Early 20th Century: Separate and Double Taxation

Law & Society Tax Scholarship, Illustrative Examples (Neil Buchanan (George Washington), Chair/Discussant)

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June 21, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, June 17, 2017

12th Annual Junior Tax Scholars Workshop Concludes Today At Toronto

TorontoPanel #5:  Inequality

Daniel Hemel (Chicago), Gambling for Good
Commentators: Rebecca Morrow (Wake Forest), Erin Scharff (Arizona State)

Zach Liscow (Yale), How to Structure Transfers to Low-Income Americans
Commentators:  Andrew Hayashi (Virginia), Emily Satterthwaite (Toronto)

Goldburn Maynard (Lousiville), The Cold of Tax Justice
Commentators:  Allen Madison (South Dakota), Gabriel Shobe (BYU)

Orly Mazur (SMU), Taxing the Robot
Commentators:  Tessa Davis (South Carolina), Ari Glogower (Ohio State)

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June 17, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 16, 2017

12th Annual Junior Tax Scholars Workshop Kicks Off Today At Toronto

TorontoPanel #1:  The Family Unit

Christine Allie (Widener), Negating the Cost of “I Do”: Ending the U.S. Tax Code’s Family Penalty Through Permissive Joint Filing
Commentators:  Kathleen Delaney-Thomas (North Carolina), Sloan Speck (Colorado), 

Tessa Davis (South Carolina), Freezing the Future: Fertility, Choice, and Taxing State of the Art Reproductive Technologies
Commentators:  Pippa Browde (Montana), Erin Scharff (Arizona State)

Khrista Johnson (Pepperdine), The Offshore Whistle During Divorce: An Examination of the Whistleblower Program and Innocent Spouse Relief
Commentators:  Gabriel Schobe (BYU), Genevieve Tokić (Northern Illinois)

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June 16, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 6, 2017

Temple Symposium:  The Saga Of Unfulfilled Business Income Tax Reform

TempleSymposium, The Saga of Unfulfilled Business Income Tax Reform,  89 Temp. L. Rev. 267-363 (2017):

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June 6, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 2, 2017

Caron Presents Faculty Scholarship Assessment: A (Very) New Dean's Perspective Today At Texas A&M

CaronPaul L. Caron (Dean, Pepperdine) presents Faculty Scholarship Assessment: A (Very) New Dean's Perspective at Texas A&M today as part of its Conference for Associate Deans:

I describe how existing measures of faculty scholarly output (publications) and influence (law review citations, Google Scholar citations (H-Index and M-Index), and SSRN downloads) can be used to (1) compare a law school faculty's scholarly productivity to its peers and to assess individual faculty contributions in these areas; and (2) value scholarly productivity of both junior and senior faculty.  I then offer some thoughts on what these existing ranking metrics leave out in quantifying faculty contributions to law school success, especially at faith-based schools.

My co-panelists are:

  • John August (Dean of Faculties and Associate Provost, Texas A&M)
  • Gary Lucas (Professor of Law and Associate Dean for Assessment, Strategic Analysis, and Reporting, Texas A&M)
  • Gregory Sisk (Laghi Distinguished Chair in Law, University of St. Thomas (Minnesota))

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June 2, 2017 in Conferences, Law School Rankings, Legal Education, Scholarship | Permalink | Comments (1)

Wednesday, May 31, 2017

AALS Call For Papers: The Use Of Nonprofit Organizations In Political Campaigns

AALS (2019)The AALS Section on Nonprofit and Philanthropy Law, in co-sponsorship with the Section on Election Law, has issued a Call for Papers on The Use of Nonprofit Organizations in Political Campaigns for the Section’s program at the January 2018 AALS Annual Meeting in San Diego:

By the end of 2016, the nonprofit sector was on the verge of becoming politicized. In that year alone, Donald Trump vowed to destroy the “Johnson Amendment,” a rule of tax law that prohibits charities and all other 501(c)(3) organizations (including churches) from political campaign intervention; the IRS determined that Karl Rove’s nonprofit organization “Crossroads GPS” was a valid “social welfare” organization under section 501(c)(4) of the tax code; IRS Commissioner John Koskinen faced impeachment threats in the House of Representatives in the continuing aftermath of the IRS tea party targeting controversy of 2013; and federal courts in New York and California weighed in on the constitutionality of requiring the disclosure of nonprofit donors. All of these events relate to a growing pressure on the nonprofit form to be used for political purposes.

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May 31, 2017 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Tuesday, May 23, 2017

3rd Annual Mid-Career Tax Professors Workshop Concludes Today At Arkansas

Arkansas Fayetteville LogoPanel #6

Susan Morse (Texas), Skewed Deference
Commentator:  Charlene Luke (Florida)

Jordan Barry (San Diego), Taxation and Innovation: The Sharing Economy as a Case Study
Commentator:  Shu-Yi Oei (Tulane)

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May 23, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, May 22, 2017

3rd Annual Mid-Career Tax Professors Workshop Kicks Off Today At Arkansas

Arkansas Fayetteville LogoPanel #1

Jennifer Bird-Pollan (Kentucky), Sovereignty, Tax, and BITs
Commentator: David Herzig (Valparaiso)

John Brooks (Georgetown), Income Tax as Wealth Tax
Commentator:  Rebecca Kysar (Brooklyn)

Emily Cauble (DePaul), Tax Law’s Inconsistent Treatment of Gains and Losses
Commentator:  Heather Field (UC-Hastings)

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May 22, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Friday, May 19, 2017

Houston Hosts Third Annual Texas Tax Faculty Workshop

Houston (2017)The University of Houston Law Center hosts the Third Annual Tax Faculty Workshop today:

Bryan Camp (Texas Tech), Application of Equitable Principles to Jurisdictional Time Periods
Commentator: Terri Helge (Texas A&M)

Calvin Johnson (Texas), Beckemeyer and the Tax Benefit Rule
Commentator: Johnny Buckles (Houston)

Susan Morse (Texas), The Dark Side of Safe Harbors?
Commentator: Bruce McGovern (South Texas)

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May 19, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 18, 2017

NTA 47th Annual Spring Symposium On Taxation In The Trump Era

NTA

The NTA 47th Annual Spring Sympoisum on Taxation in the Trump Era: Reforms, Revenues and Repercussions kicks off today in Washington, D.C.  Tax Prof speakers include:

Exploring the Destination-Based Cash Flow Tax

Organizer: Itai Grinberg, Georgetown University Law Center
Moderator: Lily Faulhaber, Georgetown University Law Center

Destination-Based Cash Flow Taxation
Alan Auerbach, University of California, Berkeley, Michael P. Devereux, Oxford University Centre for Business Taxation, Michael Keen, International Monetary Fund, and John Vella, Oxford University Centre for Business Taxation

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint
Kimberly Clausing, Reed College and Reuven Avi-Yonah, University of Michigan Law School

Can a Destination-Based Cash Flow Tax be Compatible with the WTO Commitments of the United States?
Itai Grinberg, Georgetown University Law Center

Is the Destination-Based Cash Flow Tax Easily Gamed?
John Vella, Oxford University Centre for Business Taxation

Using the Tax Code to Support Families: Past, Current and Future Policy

 

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May 18, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (2)

Thursday, May 11, 2017

Tax Presentations At The Mid-Atlantic Junior Faculty Forum

MAJFFMid-Atlantic Junior Faculty Forum:

  • Jonathan Grossberg (American), A Proposal for a Residency Dividend
  • Hayes Holderness (Richmond), Questioning Quill
  • James Puckett (Penn State), Temporary Treasury Regulations: A Tax Exceptionalist Perspective

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May 11, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Sunday, May 7, 2017

The Accreditation Battle Over Canada's First Christian Law School: Does Religious Freedom To Ban Student Sex Outside Of Heterosexual Marriage Trump LGBTQ Rights?

Trinity WesternFollowing up on my coverage of the accreditation battle over what would be Canada's first Christian law school (links below):

John Boersma (Ph.D. Candidate, LSU), The Accreditation of Religious Law Schools in Canada and the United States, 2016 BYU L. Rev. 1081:

Ongoing litigation in Canada suggests that the legal status of religiously affiliated law schools could be in jeopardy. In Canada, regulatory authorities have sought to deny accreditation status to a religiously affiliated law school (Trinity Western University) due to its commitment to a traditional Christian understanding of marriage. According to Canadian provincial authorities, this commitment has a discriminatory effect on LGBT students. Similar events could potentially occur in the United States. It is possible that American regulatory bodies could seek either to rescind or withhold accreditation from a religiously affiliated law school because of the discriminatory effects of its policies.

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May 7, 2017 in Conferences, Legal Education, Scholarship | Permalink | Comments (2)

Saturday, May 6, 2017

Roberts Presents Environmental Opportunities In Tax Reform At Columbia

RobertsTracey M. Roberts (Cumberland) presented Environmental Opportunities in Comprehensive Tax Reform at Columbia yesterday as part of its Fourth Annual Sabin Colloquium on Innovative Environmental Scholarship:

In addition to the many anticipated benefits associated with recent proposals for tax reform such as improved administration, increased saving, and higher growth, there may be one more: environmental protection. This article examines a recent proposal for corporate tax reform, identifies potential environmental benefits associated with that reform and discusses ways that the tax regime may be modified to further environmental goals. The article makes two contributions.

First, the article identifies the environmental benefits of tax reform in and of itself — the elimination of existing subsidies to the fossil fuel industry and other tax expenditures that support electricity generation, transportation, and housing development patterns that have significant adverse environmental impacts.

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May 6, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)