TaxProf Blog

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

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)

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)