TaxProf Blog

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

Friday, September 21, 2018

Teaching Symposium: How A Law Faculty Stays Ahead Of The Curve

Indiana Indianapolis LogoSymposium, Upward! Higher: How a Law Faculty Stays Ahead of the Curve, 51 Ind. L. Rev. 413-70 (2018):

Full-time and part-time faculty of the IU McKinney School of Law convened together with campus and university partners from the IUPUI Center for Teaching and Learning and Indiana University e-Learning Design and Services for the second annual “Upward!” teaching symposium at the beginning of Fall Semester 2017. The two-day gathering involved panel discussions on topics including online teaching, online course design, teaching externships, designing lessons for the law school’s active learning classrooms, teaching international students, and teaching with an eye to the bar exam. Participants enjoyed a field trip to IUPUI campus offices supporting the university’s teaching mission, including the Center for Teaching and Learning and the recording studio. Panelists contributed to this joint publication, which includes sole- or joint-authored submissions by Professors Adams, Baker, Boyne, Huffman, Ryznar, Shope, and Sullivan; an introduction by Dean Klein and Professor Huffman; and reactions to the primary papers. These submissions reflect a variety of scholarly methods, drawing from empirical study, anecdotal observation, and theoretical analysis.

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September 21, 2018 in Conferences, Legal Education, Scholarship, Teaching | Permalink | Comments (0)

Monday, September 17, 2018

Call For Tax Papers And Panels: SEALS 2019 (Boca Raton, Florida)

SEALs Logo (2013)It's already time to think about SEALS 2019!  The conference will be held July 28-August 3, 2019 in Boca Raton, 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 very successful Tax Policy Discussion Groups in recent years.  Panels are generally composed of 4 to 5 people speaking for 15 to 20 minutes each.  I will attempt to group papers so that panels include papers on similar topics.  The Discussion Group includes about 10 people, each speaking for 5-8 minutes on a topic related to tax policy, broadly interpreted.  This has often included topics that are not necessarily fully formed paper ideas, but are thoughts the presenter has had on something he or she would like to discuss with a group of smart, informed people in an informal setting.  Both types of presentation have been very successful in the past.  Each presenter may participate in one Panel AND one Discussion Group.

So, if you are interested in submitting to SEALS and would like me to include you in a group of other tax profs, please email jbirdpollan@uky.edu with the following information:

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September 17, 2018 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Thursday, August 23, 2018

Call For Papers: Australasian Tax Teachers’ Annual Conference On Taxation, Innovation and Education: Tax In A Changing World

Call for Papers:  Australasian Tax Teachers’ Association’s 31st Annual Conference:

We invite you to submit a paper to the upcoming Australasian Tax Teachers’ Association’s 31st Annual Conference. The theme of the conference is Taxation, Innovation and Education: Tax in a Changing World.

The Curtin Law School at Curtin University will host the conference at the Duxton Hotel in Perth from 16th to 18th January 2019.

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August 23, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, August 10, 2018

Tax Panels Today At SEALS

SEALs Logo (2013)Tax panels today at the 2018 SEALS Annual Conference in Ft. Lauderdale:

Tax Reform in the Trump Era
Congress and the Trump administration are working hard to institute a series of tax reforms focused in a variety of different areas, ranging from changing the individual rate structure to altering the international tax regime. This discussion group considers a variety of issues raised in the tax reform arena. Members of the discussion group consider both reforms already enacted by Congress and alternative proposals that either may still be enacted or that should have been enacted.

  • Alice Abreu (Temple)
  • Jennifer Bird-Pollan (Kentucky ) (moderator)
  • Neil Buchanan (George Washington)
  • William Byrnes (Texas A&M)
  • Cliff Fleming (BYU)
  • David Gamage (Indiana)
  • Rebecca Morrow (Wake Forest)
  • Shu-Yi Oei (Boston College)
  • Bret Wells (Houston)

Tax Law and Statutory Interpretation
Participants in this panel consider a variety of issues related to the design of particular tax law provisions, and the way that the drafting of tax legislation affects how that law will be interpreted. Topics considered include the taxation of employment non-compete arrangements, state level wealth transfer tax provisions, tax-exemption provisions, and social justice as it applies to particular taxpayers affected by the system.

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August 10, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Thursday, August 9, 2018

Tax Panels Today At SEALS

SEALs Logo (2013)Tax panels today at the 2018 SEALS Annual Conference in Ft. Lauderdale:

Tax Compliance and Tax Privacy:
This panel will explore cutting-edge issues in tax compliance, domestic information reporting and international information sharing, and tax privacy. The topics include recent developments in the behavioral economics and psychology of tax compliance, the rapidly evolving use of technology and big data in tax enforcement and its impact on the privacy of taxpayers, tax information and the suppression of political rivals, and related issues.

  • William Byrnes (Texas A&M) (moderator)
  • Leandra Lederman (Indiana)
  • Francine Lipman (UNLV)
  • Bret Wells (Houston)

The Future of Tax Law
This panel considers a variety of matters related to tax law design. Among the topics to be considered are matters related to international tax law design, social justice in the application of tax law to individual low-income taxpayers, the taxation of marijuana, the taxation of robots, and public-private partnerships. In each instance, the elements of good tax law design will be considered and applied to the issue in question.

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August 9, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, July 25, 2018

Netanya Hosts 5th International Roundtable Today On Taxation And Tax Policy

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July 25, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, July 24, 2018

Symposium: The 70th Anniversary Of SEALS

SEALs Logo (2013)Symposium, The Southeastern Association of Law Schools: Seventieth Anniversary Stories, 86 UMKC L. Rev. 495-625 (2018):

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July 24, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Monday, July 23, 2018

Symposium: Taxation And Migration

St. Louis (2016)Sympoisum, Critical Issues in Comparative and International Taxation II: Taxation and Migration, 62 St. Louis U. L.J. 1-259 (2017):

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July 23, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 29, 2018

Call For International Tax Papers: 2018 Brooklyn International Business Law Scholars' Roundtable

Brooklyn Logo (2016)Call for Papers: 2018 International Business Law Scholars’ Roundtable at Brooklyn Law School:

The Dennis J. Block Center for the Study of International Business Law will sponsor a Scholars’ Roundtable on November 16-17, 2018 at Brooklyn Law School. Scholars writing in a diverse range of fields related to international business, economic, and financial law are invited to submit proposals to present works in progress for an intense day of discussion with other scholars in the field. Participants will be expected to read all papers in advance of the Roundtable and offer commentary on each of the presentations.

Scholars selected for the Roundtable will receive a $500 stipend from Brooklyn Law School to defray the cost of attendance.

Requirements for Submission

  • Applicants must hold a fulltime tenured, tenure-track, or visitor/fellowship position at a law school or university. Scholars from outside the U.S. are encouraged to apply.
  • Scholars who anticipate holding a faculty appointment in the 2019-2020 academic year are also welcome.
  • Applicants should submit a 2-5 - page proposal, abstract, or summary of the paper. All papers presented must be unpublished at the time of the Roundtable. Papers that have been accepted for publication but are not yet in print are welcome.

Possible topics include:

  • Conflicts of laws / private international law
  • Corporate law, securities, and international banking
  • Dispute resolution and arbitration
  • International business transactions
  • International economic law (e.g. trade and investment)
  • International intellectual property
  • International taxation
  • Law and development
  • “Mega-regional” economic integration agreements
  • Regulation of corrupt business practices

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June 29, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, June 25, 2018

Call For Papers: Midwestern Law & Economics Association Annual Meeting At Alabama

Alabama LogoCall for Papers: Midwestern Law & Economics Association Annual Meeting

The University of Alabama School of Law (UASL) is pleased to host the 18th Annual Meeting of the Midwestern Law & Economics Association (MLEA) September 14-15, 2018 in Tuscaloosa, Alabama. ...

We invite participants from across the nation (not just the Midwest) and abroad. There are no registration or membership fees. Participants will finance their own travel and hotel costs.

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June 25, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 19, 2018

Call For Papers: The Commerce Clause And The Global Economy

Chapman Logo (2017)The Chapman Law Review is pleased to invite article submissions on the theme: The Commerce Clause and the Global Economy. Publications will appear in a symposium edition, and authors will receive an honorarium.

With the growth of online retailers and the rise of the global marketplace, federal and state governments have been charged with the task of navigating the waters of the global economy and its inevitable collision with the Commerce Clause. In June, the United States Supreme Court is expected to render a decision in South Dakota v. Wayfair, in which South Dakota has asked the Court to reconsider its ruling in Quill v. North Dakota and allow states to require out-of-state retailers that do not have a physical presence in the state to collect local sales taxes from their customers. Regardless of the outcome, this case has opened up a series of questions about the scope of the Commerce Clause in an increasingly global economy—specifically the ability of state and local governments to regulate global economic actors in order to protect communities against the adverse effects of globalization.

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June 19, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, June 16, 2018

13th Annual Junior Tax Scholars Workshop Concludes Today

Colorado Logo (2016)Panel #4: Business Taxation

Manoj Viswanathan (UC-Hastings), A Worker-Centric Model for Sharing Economy 
Commentators: Pippa Browde (Montana), Jacob Goldin (Stanford)

Emily Satterthwaite (Toronto), Signaling by Small Suppliers Through Voluntary VAT Registration
Commentators: Edward Fox (NYU), Clint Wallace (South Carolina)

Ari Glogower (Ohio State), Requiring Reasonable Compensation in a C Corp
Commentators: Jacob Goldin (Stanford), Ariel Stevenson (San Diego)

Panel #5: International

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June 16, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 15, 2018

13th Annual Junior Tax Scholars Workshop Kicks Off Today At Colorado

Colorado Logo (2016)Panel #1: SALT and Transfer Programs

Pippa Browde (Montana), Cannabis Complexities in State-Tribal Tax Revenue Sharing Compacts
Commentators: Sloan Speck (Colorado), Hayes Holderness (Richmond)

Mary Leto Pareja (New Mexico), Work Requirements for Medicaid and Other Safety Net Programs: Giving Real Credit for Community Engagement
Commentators: Emily Satterthwaite (Toronto), Goldburn Maynard (Louisville)

Ariel Stevenson (San Diego), User Fees and Public Accountability
Commentators: Young Ran (Christine) Kim (Utah), Zachary Liscow (Yale)

Hayes Holderness (Richmond), Wither Transactional Nexus?
Commentators: Ariel Glogower (Ohio State), Edward Fox (NYU)

Panel #2: Tax Administration and Compliance

Goldburn Maynard (Louisville), Legislating with Tall Tales
Commentators: Mary Leto Pareja (New Mexico), Clint Wallace (South Carolina)

Sloan Speck (Colorado), The Taxation of Crowdfunding for Health Care
Commentators: Jacob Goldin (Stanford), Genevieve Tokić (Northern Illinois)

Zachary Liscow (Yale), Democratic Law and Economics
Commentators: Manoj Viswanathan (UC-Hastings), Ariel Stevenson (San Diego)

Panel #3: Political Economy/Redistribution

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June 15, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, June 9, 2018

Today's Law, Society & Taxation Panels

TorontoToday's Law, Society, and Taxation panels at the 2018 Law & Society Association Annual Meeting in Toronto (program here):

Comparative Perspectives on Taxation I (Diane Ring (Boston College), Chair/Discussant)

  • Bradley Bryan (University of Victoria), The Evolution of First Nation Taxation in Canada: From Exemption to Governance after Bastien Estate v Canada
  • Carl MacArthur (Western Ontario), Re-Thinking Tax Professional Privilege in Canada
  • Theodore Seto (Loyola-L.A.), Modeling Changes in U.S. International Tax Rules

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June 9, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 8, 2018

Today's Law, Society & Taxation Panels

TorontoToday's Law, Society, and Taxation panels at the 2018 Law & Society Association Annual Meeting in Toronto (program here):

Competing Goals of Tax Policy (Anthony Infanti (Pittsburgh), Chair/Discussant)

  • Rory Gillis (Toronto), The Law and Political Economy of Tax Point Transfers
  • Ari Glogower (Ohio State), An Egalitarian Basic Income
  • Nancy Shurtz (Oregon), Hurricanes and the Uninsured: Another Blow to the Middle Class
  • Camille Walsh (Washington), Race and Residency: Tuition and State Taxes in the 1960s

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June 8, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, June 7, 2018

Today's Law, Society & Taxation Panels

TorontoToday's Law, Society, and Taxation panels at the 2018 Law & Society Association Annual Meeting in Toronto (program here):

Compliance, Transparency, and Tax Planning (Mirit Eyal-Cohen (Alabama), Chair/ Discussant)

  • Kim Brooks (Dalhousie), Comparative Statutory Interpretation
  • Heather Field (UC-Hastings), Tax Lawyers as Tax Insurance 
  • Katerina Pantazatou (Luxembourg), Tax Avoidance and Corporate Governance: Duties and Liabilities
  • Diane Ring (Boston College) & Shu-Yi Oei (Boston College), The Transparency-Privacy Wars 

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June 7, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, June 6, 2018

2018 ABA New Law School Deans Conference

ABA Section On Legal Education (2016)Last year, I attended the 2017 ABA New Deans Conference after being a dean all of six days.  This year, I have the honor (with Lyrissa Lidsky (Missouri)) of addressing two dozen new law school deans at the 2018 conference about what we have learned about this job over the past twelve months.  The conference is a technology-free zone, so unfortunately I cannot play George Washington's words in One Last Times from Hamilton

I wanna talk about what I have learned
The hard-won wisdom I have earned ...

Though, in reviewing the incidents of my administration,
I am unconscious of intentional error,
I am nevertheless too sensible of my defects
not to think it probable that I may have committed many errors.

The hope that my [law school] will view them with indulgence;
And that after [one year] of my life dedicated to its service with an upright zeal
The faults of incompetent abilities will be consigned to oblivion.

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June 6, 2018 in Conferences, Legal Education | Permalink | Comments (0)

Monday, June 4, 2018

Who Are The Tax Professors?

The 4th Annual Texas Tax Faculty Workshop at Texas Tech on June 1st went splendidly with robust discussion fueled by plenty of caffeine and carbs.  I thought it would be fun to post a picture of the 11 of us when ended up being able to attend.  After all, tax profs are usually just names on a page.  But we are persons too!  Here's proof.  From left to right are: Bret Wells (UH); Bryan Camp (Texas Tech); Denney Wright (UH and NYU); Andy Morris (A&M); Bruce McGovern (South Texas); Cal Johnson (UT); Terri Helge (A&M) standing behind Dennis Drapkin (SMU); Bill Byrnes (A&M)(giving thumbs up); Steve Black (Texas Tech) standing behind Jack Manhire (A&M).

TT

June 4, 2018 in Bryan Camp, Conferences, Scholarship, Tax, Tax Profs | Permalink | Comments (2)

Friday, June 1, 2018

Fourth Annual Texas Tax Faculty Workshop Today At Texas Tech

Texas Tech Logo (2016)A baker's dozen tax professors are gathering in Lubbock, Texas, at Texas Tech University School of Law today for the fourth annual Texas Tax Faculty Workshop.   Susan Morse (UT) started the gatherings---you guessed it---four years ago.  Here is the agenda for this year:

Session #1: Paper from Terri Helge (A&M) (tax exempt orgs)
Lead Commentators:  Dennis Drapkin (SMU), Alyson Outenreath (TTU)

Session 2: Paper from Jack Manhire (A&M) (tax compliance)
Lead Commentator: Steve Black (TTU)

Session #3: Paper from Brett Wells (UH) (§355)
Lead Commentators:  Bruce McGovern (South Texas), Mark Cochran (St. Mary's)

Session #4: Open Discussion of Current Projects

Session #5: Paper from Cal Johnson (UT) (tax and economics)
Lead Commentator:  William Byrnes

Session #6: Paper from Andy Morriss (A&M) (English tax rule)
Lead Commentator: Jack Manhire (A&M)

For abstracts of each paper, see below the fold.

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June 1, 2018 in Bryan Camp, Conferences, Scholarship, Tax, Tax Profs | Permalink | Comments (0)

Wednesday, May 23, 2018

8th & 9th Ninth Annual Employee Benefits & Social Insurance Conferences

The dates and locations of the next two annual Employee Benefits & Social Insurance Conferences are:
Academic Year 2018–2019
Friday, March 29, 2019
University of Illinois College of Law
Organized by Sean Anderson (smander@illinois.edu; 217-244-8256)

Academic Year 2019–2020

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May 23, 2018 in Colloquia, Conferences, Tax | Permalink | Comments (0)

Sunday, May 20, 2018

University of Luxembourg Hosts Conference On New Tax Challenges: US And EU Perspectives

LuxThe University of Luxembourg hosted a conference on Friday on New Tax Challenges: US and EU Perspectives:

US Tax Reform and its Impact on the EU
Stephen Shay (Harvard)
Edoardo Traversa (Louvain)

Tax Leaks and Transparency
Diane Ring (Boston College), Leak-Driven Law, 65 UCLA L. Rev. __ (2018) (with Shu-Yi Oei (Boston College))
Katerina Pantazatou (Luxembourg)

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May 20, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, May 18, 2018

Ring: The Stages Of International Tax Reform

Diane Ring (Boston College), The Stages of International Tax Reform:

Since December 2017, tax conferences in the United States have focused substantially on the H.R. 1 tax reform legislation. No surprise there — the 2017 changes are among the most significant in the past thirty years. But over the past five months, through attending numerous tax conferences featuring international tax practitioners, I’ve observed some interesting developments in the nature of the discussions and debates at these conferences. These changes are pretty revealing about the process of absorbing the true impact of the new tax law, particularly in international tax. This weekend’s ABA May Tax Section Meeting in Washington, D.C. highlighted some of these trends.

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May 18, 2018 in ABA Tax Section, Conferences, News, Shuyi Oei, Tax | Permalink | Comments (0)

Call For Papers: NTA 111th Annual Conference On Taxation

National Tax Association (2016)The National Tax Association has issued a Call for Papers for its 111th Annual Conference on Taxation to be held Nov. 15-17, 2018 in New Orleans:

The 111th Annual Conference on Taxation will cover a broad range of topics including, but not limited to, taxation and tax policies; expenditure policies; government budgeting; intergovernmental fiscal relations; and subnational, national, and international public finance. The conference will focus, as always, on policy-relevant research bearing on taxation and government spending.

You are invited to submit the following: individual papers to be integrated into sessions, proposals for complete sessions of papers, and proposals for panel discussions. The submission deadline is June 1, 2018.  Decisions concerning the inclusion of papers and sessions will be announced in July 2018.  All presenters, including members of panel discussions, must then register and pay a conference registration fee.

You are also invited to volunteer to be a discussant or a session chair.  Decisions concerning discussants and session chairs will be made at a later date.  All discussants and session chairs must then register and pay a conference registration fee.

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May 18, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 17, 2018

Tax Presentations At Today's Mid-Atlantic Junior Faculty Forum

Richmond (2018)Tax presentations at today's Mid-Atlantic Junior Faculty Forum at Richmond:

  • Hayes Holderness (Richmond), Wither Transactional Nexus?
  • Danny Schaffa (Richmond), Can a Consumption Tax Undo Deficit Spending?

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May 17, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, May 8, 2018

Will The Trump Tax Cuts Accelerate Offshoring By U.S. Multinational Corporations?

Economic Policy Institute, Will the Trump Tax Cuts Accelerate Offshoring by U.S. Multinational Corporations?:

The Tax Cuts and Jobs Act (TCJA) profoundly changed the tax incentives facing multinational corporations. Join a distinguished panel of experts at an event hosted by the Economic Policy Institute to hear about how the TCJA will affect the offshoring of corporate profits and production. Kimberly Clausing (Reed College), Rebecca Kysar (Brooklyn), and Chye-Ching Huang (Center on Budget and Policy Priorities) will provide a detailed discussion of how various provisions in the law will shape international patterns of production and profit-shifting by multinationals. Rep. Rosa DeLauro (D-Conn.) will provide opening remarks, and Rep. Lloyd Doggett (D-Texas) will provide closing remarks.

 

May 8, 2018 in Conferences, Tax | Permalink | Comments (0)

Friday, May 4, 2018

Third International Conference On Taxpayer Rights Concludes Today In The Netherlands

ThirdThe National Taxpayer Advocate hosts the Third International Conference on Taxpayer Rights today and tomorrow in The Netherlands hosted by the International Bureau of Fiscal Documentation. For a list of the panels and participants, see here.

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May 4, 2018 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (0)

2018 Tax Development Conference

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, hosts The 2018 Tax Development Conference today at California State University, Northridge.  For a list of the papers and speakers, see here.  Among the papers are Hilary G. Escajeda (Denver), Sustainable Growth or Dead Cat Bounce? A Strategic Inflection Point Analysis of Legal and Professional Dducation:

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May 4, 2018 in Conferences, Tax | Permalink | Comments (0)

Thursday, May 3, 2018

Call for Papers: New Voices In Tax Policy And Public Finance (2019 AALS Annual Meeting)

The AALS Tax Section committee is pleased to announce the following Call for Papers:

CALL FOR PAPERS:
AALS SECTION ON TAXATION WORKS-IN-PROGRESS SESSION
2019 ANNUAL MEETING, JANUARY 2-6, 2019, NEW ORLEANS, LA
NEW VOICES IN TAX POLICY AND PUBLIC FINANCE
(co-sponsored by the Section on Nonprofit and Philanthropy Law and Section on Employee Benefits and Executive Compensation)

The AALS Section on Taxation is pleased to announce the following Call for Papers. Selected papers will be presented at a works-in-progress session at the 2019 AALS Annual Meeting in New Orleans, LA from January 2-6, 2019. The works-in-progress session is tentatively scheduled for Saturday, January 5.

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May 3, 2018 in Conferences, Legal Education, Scholarship, Shuyi Oei, Tax, Tax Profs, Teaching | Permalink | Comments (0)

Monday, April 30, 2018

Vanderbilt Hosts Summit On Law And Innovation

SOLIVandyABA Journal, SoLI Summit and its Facilitators Seek to Spur Innovation in Legal Profession and Education:

Creating connections and collaborations between people across the legal world, including academics, practitioners, legal technology experts, and others. Moving the legal profession and legal education into the 21st century and beyond. Those are the goals of an April 30 summit at Vanderbilt Law School called SoLI: The Summit on Law and Innovation.

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April 30, 2018 in Conferences, Legal Education | Permalink | Comments (0)

Saturday, April 14, 2018

21st Annual Critical Tax Theory Conference At South Carolina

South Carolina Logo (2018)South Carolina hosts the 21st Annual Critical Tax Theory Conference today and tomorrow:

The Critical Tax Theory Conference has a long history of fostering the work of both established and emerging scholars whose research challenges and enriches the tax law and policy literature. Critical tax scholars question assumptions of objectivity in tax, as their work explores how tax law and policy impact historically marginalized groups. At a time when tax policy is once again at the forefront of politics and public discourse, the work of these and other critical tax scholars supports a more robust discussion of the role for tax law in current and future social and economic policy.

Panel #1: Inequality and the Current Political Climate

  • Shu-Yi Oei (Boston College) (Chair)
  • Charlotte Crane (Northwestern), A Matter of Legislative Grace: The Net Income Norm in the Implementation of the Income Tax
  • Goldburn P. Maynard Jr. (Louisville), Hold on to Your Student Loan... I'll Take the Cash Instead
  • Nancy Shurtz (Oregon), Horizontal Inequity Under the Tax Cuts and Jobs Act of 2017

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April 14, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Wednesday, April 4, 2018

13th Annual International Conference On Tax Administration: Tax System Integrity In A Digital Age

ATax (2015)The 13th Annual International Conference on Tax Administration kicks off today on Tax System Integrity in a Digital Age at the University of New South Wales in Sydney, Australia. 

Nina Olson (National Taxpayer Advocate) delivers the keynote address on Some Observations on Tax Administration and the Digital Revolution.

Kristin Hickman (Minnesota) presents Restoring the Lost Anti-Injunction Act, 103 Va. L. Rev. 1683 (2017):

Should Treasury regulations and IRS guidance documents be eligible for pre-enforcement judicial review? The D.C. Circuit’s 2015 decision in Florida Bankers Association v. Treasury puts its interpretation of the Anti-Injunction Act at odds with both general administrative law norms in favor of pre-enforcement review of final agency action and also the Supreme Court’s interpretation of the nearly identical Tax Injunction Act. A 2017 federal district court decision in Chamber of Commerce v. Internal Revenue Service, appealable to the Fifth Circuit, interprets the Anti-Injunction Act differently and could lead to a circuit split regarding pre-enforcement judicial review of Treasury regulations and IRS guidance documents.

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April 4, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, April 3, 2018

Registration Is Open For NTA's 48th Annual Spring Symposium

National Tax Association (2016)Registration is now open for the National Tax Association's 48th Annual Spring Symposium on May 17-18, 2018 at the National Press Club in Washington, D.C.:

The symposium will examine the overhaul of the corporate and individual income tax systems undertaken by Congress at the end of 2017. Sessions will focus on the consequences of changes to the taxation of multinational enterprises, pass-through businesses, and individual taxpayers. Individual sessions will also address issues of tax planning and compliance, health care reform, and the impact on and responses of state and local governments.

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April 3, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, March 23, 2018

Pepperdine Hosts Symposium Today On Federalism: Past, Present, And Future

PeppPepperdine hosts a symposium today on Federalism: Past, Present, and Future:

During a period where federal and state policy appears to be changing at an ever-faster pace, how should we think about federalism? What can our experiences with federalism teach us today? And how should we think about federalism in the years ahead? Can attorneys, scholars, and lawmakers from diverse viewpoints agree on neutral federalism principles?

Panel #1:  Federalism Framing

  • Bob Pushaw (Pepperdine) (moderator)
  • Molly Brady (Virginia)
  • Jennifer Chacon (UC-Irvine)
  • Andy Hessick (North Carolina)
  • John Yoo (UC-Berkeley)

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March 23, 2018 in Conferences, Legal Education | Permalink | Comments (0)

Wednesday, March 7, 2018

Tax Policy Center Hosts Conference Today On Wealth Taxation, Entrepreneurship, And Philanthropy

Tax Polcy Center Logo (2017)The Tax Policy Center hosts a conference today on Wealth Taxation, Entrepreneurship, and Philanthropy (live webcast from 9:00-10:30am EST):

Entrepreneurs strengthen the economy directly by innovating and taking risks, and indirectly through their contributions to philanthropic organizations. The tax code affects entrepreneurial activity and can encourage or stifle an entrepreneur’s philanthropic giving. At this forum, scholars will discuss new research that examines how estate and inheritance taxes affect entrepreneurship and how income and estate taxes affect the very wealthy. A discussion will follow about giving patterns among wealthy entrepreneurs and ways entrepreneurs are engaging in philanthropy in the 21st century.

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March 7, 2018 in Conferences, Scholarship, Tax, Think Tank Reports | Permalink | Comments (0)

Wednesday, February 21, 2018

Houston Hosts Conference On Federal Pricing Of Carbon: Tax v. Cap and Trade

Houston (2017)The International Fiscal Association (IFA), University of Houston Environment, Energy & Natural Resources Center, Duke Energy Institute, the UH Energy Institute, and Duke University Nicholas Institute host a two-day conference on Federal Pricing of Carbon: Tax v. Cap and Trade. Today's tax panels:

Considering a Carbon Tax and Cap and Trade:

  • Bret Wells (Hosuton) (moderator)
  • Larry Zelenak (Duke), Overview of Carbon Tax
  • Tracey Roberts (Cumberland), Overview of Cap & Trade and Basic Design Components of the Two Systems
  • Michael Wara (Stanford), Evolution to Hybrid Systems and How Those Systems Handle Price Versus Quantity Uncertainty
  • Brian Murray (Duke), Quantity Instruments and How Complementary Regimes Could Work
  • Diane Kraal (Monash), The Australian Experience With a Carbon Tax System
  • Victor Flatt (Houston), Carbon Pricing and the Energy Industry; The Political Economy of Tax v. Cap and Trade

International Implications of a Carbon Regime:

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February 21, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, February 10, 2018

ABA Tax Section Midyear Meeting

ABAThe ABA Tax Section Midyear Meeting is taking place this weekend in San Diego.  Two of the highlights are:

Luncheon Plenary Address:  Edward Kleinbard (USC), Perversion of the Tax Policymaking Process:
The Tax Cuts and Jobs Act can be criticized on many substantive grounds, and for its effect on deficits. But the legislative process also revealed important shortcomings beyond its haste. Traditional tax policy metrics — conventional revenue estimates, dynamic estimates and distributional analyses — yield misleading results in a tax framework that loses over one trillion dollars. The result is that the legislation has even more deleterious welfare implications than these standard metrics suggest.

Teaching Taxation ProgramEvolving Constraints on Tax Administration:
The IRS and Treasury Department have faced increasing budget and legal constraints over the past few years. Treasury is also experiencing limits on its rulemaking, both from the current Presidential Administration and from courts applying administrative law, such as with respect to the anti-inversion regulations. IRS budget constraints and workforce decreases started around 2011, and the IRS’s image has suffered following a 2013 report from the Treasury Inspector General for Tax Administration (TIGTA) on the IRS’s review of applications for determination of tax-exempt status. A 2017 TIGTA report revisited that issue in a balanced way, but where does it leave the IRS? This panel will look at how we got here, what it means, and what the ideal environment for tax administration looks like. The panelists will discuss the recent cases of Altera and Chamber of Commerce and assess how the IRS, taxpayers, and counsel should proceed given the ever-evolving constraints on tax administration.
Philip Hackney (LSU), Kristin Hickman (Minnesota), Leandra Lederman (Indiana), Kerry Ryan (St. Louis)

The full program is here. Other Tax Profs with speaking roles include:

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February 10, 2018 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, February 9, 2018

Call For Proposals: Association For Mid-Career Tax Law Professors

The Association for Mid-Career Tax Law Professors (“AMT”) has issued a Call for Proposals:

Mid-Careerhe 2018 AMT organizing committee—Jordan Barry (San Diego), Mirit Eyal-Cohen (Alabama), Brian Galle (Georgetown), Charlene Luke (Florida), and Leigh Osofsky (Miami, moving to North Carolina)—welcomes proposals for our annual conference.

AMT is a recurring conference intended to bring together relatively recently tenured professors of tax law for frank and free-wheeling scholarly discussion. Our fourth annual meeting will be held on Monday and Tuesday, May 21 and 22, 2018, on and near the campus of Georgetown University Law Center. We’ll begin early on Monday and adjourn by noon on Tuesday. We remind travelers that GULC, the nation’s only “law center,” is deep in the swamp (i.e., on Capitol Hill), not in the Georgetown neighborhood.

2015 Conference at Ohio State (Day 1Day 2)
2016 Conference at UC-Davis (Day 1Day 2)
2017 Conference at Arkansas (Day 1, Day 2)

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February 9, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, February 6, 2018

Request For Proposals: 2019-20 ACTEC Symposium

ACTECRequest for Proposals: ACTEC Foundation 2019-20 Academic Symposium:

The Legal Education Committee of the American College of Trust and Estate Counsel (ACTEC) requests proposals for a $20,000 grant to host an academic symposium on trust and estate law during the 2019-2020 academic year. ...

The RFP should provide the following information. A. Theme. The theme of the symposium should be related to trust and estate law, defined to include any topic related to the gratuitous transfer of property (e.g., probate law, trust law, elder law, transfer tax law). A broad theme permits a wide range of papers and is more likely to be successful. Past themes have included Trust Law in the 21st Century (Cardozo 2005); Inheritance Law in the 21st Century (UCLA 2008); Philanthropy Law in the 21st Century (Chicago-Kent 2009); The Uniform Probate Code: Remaking of American Succession Law (Michigan 2011); The Role of Federal Law in Private Wealth Transfer (Vanderbilt 2014); and The Centennial of the Estate Tax: Perspectives and Recommendations (Boston College 2015). The theme of the most recent symposium, which took place at the University of Iowa College of Law in September 2017, was Wealth Transfer Law in Comparative and International Perspective (articles will be published in the Iowa Law Review). ...

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February 6, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, February 5, 2018

Florida Hosts 8th Annual Tax Policy Lecture

UFThe Florida Graduate Tax Program on Friday hosted its 8th Annual Ellen Bellet Gelberg Tax Policy Lecture by Richard Reeves on Dream Horders, Or: The Political Economy of Tax Policy, followed by a panel discussion with:

  • Lily Batchelder (NYU)
  • William Gale (Brookings Institution)
  • Fred Murray (Florida)

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February 5, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, February 2, 2018

Georgetown Hosts Conference Today On Can An Internationally Competitive Tax System Protect Its Tax Base?

Georgetown (2016)The Georgetown Institute of International Economic Law and International Tax Policy Forum host a conference today on  Can an Internationally Competitive Tax System Protect Its Tax Base?:

Recent International Measures to Limit Tax Base Erosion

  • Mihir Desai (Harvard) (moderator)
  • Calum Dewar (PwC)
  • Mike Williams (Director, Business and International Tax, HM Treasury)

Economic Consequences of Limiting Base Erosion with Inbound Investment

  • Michelle Hanlon (MIT) (moderator)
  • Jennifer Blouin (Wharton)
  • Michael Devereux (Oxford)

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February 2, 2018 in Conferences, Scholarship, Tax, Tax Policy in the Trump Administration | Permalink | Comments (0)

Thursday, February 1, 2018

Grewal, Hickman, Morse & Osofsky: How The IRS Communicates

Yale Notice & CommentSusan Morse (Texas) & Leigh Osofsky (Miami), How Agencies Communicate: Introduction and an Example, Yale J. on Reg.: Notice & Comment (2018):

Would you like to hear from the government? Many people might say no. Or at least, not usually.

But, of course we hear from the government all the time. Many times, this contact comes from administrative agencies. Agencies shape, among many other things, the air we breathe, the taxes we pay, and the question of who may cross our borders. This online symposium, How Agencies Communicate, considers how agencies do and should try to explain what they mean, and how we do and should listen to them.

Agencies can choose from a broad menu of communication strategies. They can make final regulations by following the structured and lengthy notice-and-comment process under the Administrative Procedure Act. In addition, agencies often communicate entirely outside this statutorily prescribed rulemaking process. Agencies communicate with advisories, letters, announcements and press releases. They post on social media. They tweet.

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February 1, 2018 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (1)

Wednesday, January 31, 2018

Fleischer Delivers Keynote Address On The State of Our Tax Institutions Today At The USC Tax Institute

Flesicher (2017)Victor Fleischer (San Diego) delivers the keynote address on The State of Our Tax Institutions today at the annual USC Tax Institute:

The rules of the game have changed. More than ever, ideology drives tax policy at the expense of evidence, reason, expert advice, or specialized knowledge. This Essay examines the performance of our various tax institutions in the year leading up to the passage of the Tax Cut and Jobs Act of 2017. The state of our tax institutions is not good.

Historically, the tax legislative process—by which I mean not just the formal process, but also the “rules of the game” and the players involved—allowed a variety of institutional players with expert knowledge to influence and shape tax legislation. These institutions include the Congressional tax writing committees, the White House, the Treasury Department, the staff of the Joint Committee on Taxation, think tanks, law firms and accounting firms, lobbyists, academia, and the press. The rules of the game made our tax legislative process more inclusive, pluralistic, and politically independent. In 2017, our traditionally strong tax institutions were largely hamstrung, sidelined, or ignored.

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January 31, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Monday, January 29, 2018

Kleinbard Delivers Keynote Address On Perversion of The Tax Policymaking Process Today At The USC Tax Institute

Kleinbard (2015)Edward Kleinbard (USC) delivers the keynote address on Perversion of the Tax Policymaking Process today at the annual USC Tax Institute:

The Tax Cuts and Jobs Act can be criticized on many substantive grounds, and for its effect on deficits. But the legislative process also revealed important shortcomings beyond its haste. Traditional tax policy metrics – conventional revenue estimates, dynamic estimates and distributional analyses – yield misleading results in a tax framework that loses over one trillion dollars. The result is that the legislation has even more deleterious welfare implications than these standard metrics suggest.

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January 29, 2018 in Conferences, Tax | Permalink | Comments (0)

Monday, January 22, 2018

Oei: The Trouble With Gig Talk — Choice Of Narrative And Worker Classification

Shu-Yi Oei (Boston College), The Trouble with Gig Talk: Choice of Narrative and the Worker Classification Fights, 81 Law & Contemp. Probs. ___ (2018):

The term “sharing economy” is flawed, but are the alternatives any better? This Essay evaluates the uses of competing narratives to describe the business model employed by firms like Uber, Lyft, TaskRabbit, and GrubHub. It argues that while the term “sharing economy” may be a misnomer, terms such as “gig economy,” “1099 economy,” “peer-to-peer economy” or “platform economy” are just as problematic, possibly even more so. These latter terms are more effective in exploiting existing legal rules and ambiguities to generate desired regulatory outcomes, in particular, the classification of workers as independent contractors. This is because they are plausible, speak to important regulatory grey areas, and find support in existing laws and ambiguities. They can therefore be deployed to tilt outcomes in directions desired by firms in this sector.

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January 22, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Saturday, January 20, 2018

Pepperdine Hosts 3rd Annual Southern California Trial Lawyers Conference On Jan. 27

TLC Banner

Pepperdine Law School will host its 3rd Annual Southern California Trial Lawyers Conference on Saturday, January 27. The Keynote Speaker will be Mark Lanier. Founder of the Lanier Law Firm, Mark has been recognized as one of the top trial attorneys in the United States, with firm offices in Houston, New York, and Los Angeles.

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January 20, 2018 in Conferences, Legal Education | Permalink | Comments (0)

Saturday, January 6, 2018

AALS Tax Section Panel: Tax Legislation In The 115th Congress

Tax Panel
The AALS Section on Taxation put on a fantastic program yesterday on Tax Legislation in the 115th Congress:

  • Lily L. Batchelder (NYU)
  • Victor Fleischer (San Diego)
  • Susan Morse (Texas)
  • George K. Yin (Virginia)
  • Lawrence A. Zelenak (Duke)

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January 6, 2018 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Tuesday, December 26, 2017

Ono Academic College (Israel) Hosts Tax Policy Roundtable Today On Fairness in Taxation

OnoOno Academic College Faculty of Law (Israel) hosts a Tax Policy Roundtable today on Fairness in Taxation:

  • Moshe Asher (Commissioner, Israel Tax Authority)
  • Kamil Atila (Head of Fiscal Division, Israel Department of Treasury)
  • Yuval Elbashan (Dean, Ono)
  • Sagit Leviner (Senior Lecturer, Ono)
  • Mina Zemach (Public Opinion Expert)

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

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)