TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

A Member of the Law Professor Blogs Network

Sunday, September 21, 2014

ABA Tax Section Fall CLE Meeting

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

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

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

Saturday, September 20, 2014

Tax Papers at Canadian Law & Economics Association Annual Meeting

Toronto

The two-day Annual Meeting of the Canadian Law and Economics Association concludes today at the University of Toronto Faculty of Law. Here are the tax papers:

  • Mirit Eyal-Cohen (Alabama), Downscaling Regulatory Barriers
  • Richard Kaplan (Illinois), Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility
  • Theodore Seto (Loyola-L.A.), Some Implications of Preference-Shifting for Optimal Tax Theory

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

Friday, September 19, 2014

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

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

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

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

Boston College Hosts Convention on Promoting Meaningful Reform in Philanthropy

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

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

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

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

Continue reading

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

Wednesday, September 10, 2014

It's Time to End the 'Philanthropic Gamesmanship' of Donor-Advised Funds

Following up on my previous posts (links below):  New York Review of Books, Stop the Misuse of Philanthropy!, by Lewis B. Cullman (Author, Can’t Take It With You—The Art of Making and Giving Money (2014)):

Can'tAt ninety-five, as a businessman and philanthropist, I want to call attention to little-known ploys in US philanthropy that rob our society of hundreds of millions of dollars earmarked for important charitable causes—leaving money stashed away in financial institutions and doing no good for anyone except money managers and other financial intermediaries.

In the past twenty years, I’ve given away close to $500 million of my own money. ... I saw how private foundations were able to take unfair advantages of the charitable deduction. ... But now I want to complain about a newer wrinkle that makes me even more indignant, one I deem “philanthropic gamesmanship.”

The more aggressive game in philanthropy I have in mind, one with a soothing but misleading name, is called Donor-Advised Funds (DAFs). Back in 1991, the Boston-based Fidelity Investments applied to the Brooklyn IRS and got a ruling that drastically changed the tax landscape governing charitable donations. Donors get the same tax benefits when they give to a DAF that they would get by contributing to a museum, soup kitchen, university, or any other federally accepted charity. But rather than having the gift made directly to a charity, the funds can simply sit in the account awaiting instructions from the donor. If the donor never gets around to making distributions, they stay in the account earning substantial fees for investment managers. Recently, mutual fund management companies such as Fidelity, Vanguard, and Charles Schwab have set up separate charity accounts to compete for funds.

These funds can provide such tax benefits because the donor must give up all legal control over his or her money when the transfer is made to a DAF. The control is transferred to the administrators of the DAF. ...

Continue reading

September 10, 2014 in Book Club, Conferences, Tax | Permalink | Comments (1)

Tuesday, September 9, 2014

Call for Papers: BC-ACTEC Symposium on The Centennial of the Estate Tax: Perspectives and Recommendations

BC ACTEC 2Boston College Law School and The American College of Trust and Estate Counsel have issued a Call for Papers  for a symposium on The Centennial of the Estate Tax: Perspectives and Recommendations, to be held at Boston College Law School on Friday, October 2, 2015:

Continue reading

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

Monday, September 8, 2014

Tax Policy Center Hosts Program Today With Jacob Lew on Business Tax Reform: What Can Be Done?

Tax Policy Center LogoThe Tax Policy Center hosts a program today on Business Tax Reform: What Can Be Done? featuring Treasury Secretary Jacob Lew:

The corporate income tax is under increasing pressure and business tax reform is critically important to help stop this trend. While the United States has the highest corporate tax rate in the developed world, some businesses pay the full rate and others pay hardly anything due to inefficiencies and special-interest loopholes.  To address these issues, proposals have been put forward to simplify the code, eliminate wasteful carve-outs and tax expenditures, broaden the base, and lower the corporate tax rate.  

Treasury Secretary Jacob J. Lew will speak on the importance of business tax reform to level the playing field and make the United States a more attractive place to invest. After the Secretary’s remarks, a panel of experts will focus on one important aspect of business tax reform -- the issue of corporate inversions, whereby companies legally change their official residence to foreign countries to avoid the U.S. corporate tax. Will Congress tackle business tax reform? Will they address inversions? And, failing Congressional action, can and should Treasury take steps to slow the tide of inversions?

  • Sarah Rosen Wartell (President, Urban Institute) (moderator)
  • Sally Katzen (NYU)
  • Steven Rosenthal (Tax Policy Center)
  • John M. Samuels (General Electric)
  • Stephen Shay (Harvard)

Update:  Bloomberg, Treasury to Decide in ‘Near Future’ Action on Inversions: Lew

September 8, 2014 in Conferences, Tax | Permalink | Comments (1)

Tuesday, August 26, 2014

Arizona State Hosts 6th Annual Aspiring Law Profs Conference on Sept. 27

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

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

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

The conference is free of charge to all attendees.  See here to register.

August 26, 2014 in Conferences, Legal Education | Permalink | Comments (0)

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

SeattleNeil H. Buchanan (George Washington) has issued his annual call for tax papers and panels for next year's annual meeting of the Law & Society Association in Seattle (May 28-31, 2015):

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

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

Continue reading

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

Tuesday, August 12, 2014

Walker Reviews Hickman's Administering the Tax System We Have

JotwellChristopher Walker (Ohio State), Taking Administrative Law to Tax Exceptionalism (Jotwell), reviewing Kristin Hickman (Minnesota), Administering the Tax System We Have, 63 Duke L.J. 1717 (2014):

I’ll focus on the Duke Law Journal’s Taking Administrative Law to Tax Symposium, which was published in May. There is a lot to like about this symposium, starting with a refreshingly succinct foreword from Andy Grewal and followed by articles from Ellen Aprill, Bryan Camp, Kristin Hickman, Steve Johnson, Leandra Lederman, and Lawrence Zelenak. [Video of the symposium is available here, and the written issue is here.]

As the title suggests, the symposium focuses on tax exceptionalism, or “tax myopia” as Paul Caron coined the phenomenon two decades ago [Tax Myopia, or Mamas Don't Let Your Babies Grow Up to be Tax Lawyers, 13 Va. Tax Rev. 517 (1994)]. Tax exceptionalism is the misperception that tax law is so different from the rest of the regulatory state such that general administrative law principles do not apply. But tax exceptionalism is dying—something my tax colleague Stephanie Hoffer and I document in a forthcoming article on the Tax Court and the Administrative Procedure Act (“APA”). In Mayo Foundation v. United States, for instance, the Supreme Court refused to apply a standard less deferential than Chevron to the Treasury Department’s interpretation of the tax code, noting that it was “not inclined to carve out an approach to administrative review good for tax law only.” That same year (2011), in Cohen v. United States, the D.C. Circuit held that the judicial review provisions of the APA apply to IRS notices: “The IRS is not special in this regard; no exception exists shielding it—unlike the rest of the Federal Government—from suit under the APA.”

It is thus only fitting that Professor Hickman contributed to the symposium. After all, as a scholar at the intersection of administrative law and tax, she has spent nearly a decade calling for the reconsideration of tax exceptionalism.

Continue reading

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

Tuesday, July 29, 2014

Washington University Symposium: A New Framework for International Taxation

Wash U.Symposium, Conceptualizing a New Institutional Framework for International Taxation, 44 Wash. U. J.L. & Pol'y 1-101 (2014):

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

Thursday, July 24, 2014

Washington & Lee Hosts Tax Roundtable

W&LWashington & Lee Law School hosted a roundtable discussion of works-in-progress by tax professors from mid-Atlantic law schools on July 22-23:

  • Eric Chason (William & Mary), Taxing Losers
  • Michael Doran (Virginia), Tax Legislation in the Contemporary U.S. Congress
  • Michelle Drumbl (Washington & Lee), Enhancing Taxpayer Compliance with the EITC
  • Brant Hellwig (Washington & Lee), The Constitutional Nature of the United States Tax Court
  • Ruth Mason (Virginia), Taxing Citizenship
  • Gregg Polsky (North Carolina), Taxing Partnership Allocations Among Related Parties
  • Ethan Yale (Virginia), Antibasis  

July 24, 2014 in Colloquia, Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, July 18, 2014

University of Auckland Hosts Conference Today on Key Issues in the Design of Capital Gains Tax Regimes

AucklandThe University of Auckland Business School and the Faculty of Law host a conference today on Key Issues in the Design of Capital Gains Tax Regimes (speakerstopics):

The basic aim of this conference is to compare the ways in which selected jurisdictions tax capital gains, with a view to determining what might be learned from each jurisdiction’s experience as to the best approach to take.

Continue reading

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

Monday, July 14, 2014

ABA/NYLS 2014 Skills Training for Estate Planners

EPThe five-day 2014 Skills Training for Estate Planners hosted by the ABA Section of Real Property, Trust and Estate Law and New York Law School kicks off today:

The annual Skills Training for Estate Planners CLE program is for attorneys who practice, or plan to practice, estate planning law. This popular program has two courses of study:

The Fundamentals course is perfect for young or transitioning lawyers new to the practice and provides them with a strong educational experience focused on the “how to” of estate planning.

The Advanced Topics course focuses on current areas of interest and importance to lawyers experienced in estate planning and is an excellent opportunity to further expand their knowledge and skills.

This institute-type program provides a comprehensive CLE experience with coordinated sessions that build upon one another. It’s held annually at New York Law School in the Tribeca neighborhood of downtown Manhattan.

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

Friday, July 11, 2014

Southern Federal Tax Institute Offers to Comp Tax Profs

49The Board of Trustees of the Southern Federal Tax Institute invites all full-time tax professors to attend the Forty-Ninth Annual Institute (program) in Atlanta on October 20-24, 2014, as guests of the Trustees (the $995 registration fee will be waived). If you would like to attend, please email here.  If you have any other questions, please contact Brant Hellwig (Washington & Lee), who serves as Special Advisor to the Institute. 

July 11, 2014 in Conferences, Tax | Permalink | Comments (0)

Thursday, July 10, 2014

2015 AALS Annual Meeting: Legal Education at the Crossroads

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

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

Continue reading

July 10, 2014 in Conferences, Legal Education | Permalink | Comments (4)

Friday, June 27, 2014

University of Oxford 8th Annual Academic Tax Symposium

OxfordThe Oxford University Centre for Business Taxation's 8th Annual Academic Tax Symposium concludes today with these speakers and papers:

David Gamage (UC-Berkeley), On Double-distortion Arguments, Distribution Policy, and the Optimal Choice of Tax Instruments
Discussant:  Jacob Nussim (Bar-Ilan) 

Joerg Paetzold (Salzburg), Unwilling, Unable or Uninformed to Cheat? Tax Evasion vVa Self-reporting in Austria (wth Hannes Winner (Salzburg))
Discussant:  Nirupama Rao (NYU) 

Martin Ruf (Tübingen), Tax Avoidance as a Driver of Mergers and Acquisitions (with Thomas Belz (Mannheim), Leslie Robinson (Dartmouth) & Christian Steffens (Mannheim))
Discussant:  Paul Baker (Bath)

Rosanne Altshuler (Rutgers), The Spillover Effects of Outward Foreign Direct Investment on Home Countries: Evidence from the United States (with Jitao Tang (Ernst & Young))
Discussant:  Estelle Dauchy (New Economic School, Moscow)

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

Thursday, June 26, 2014

University of Oxford 8th Annual Academic Tax Symposium

OxfordThe Oxford University Centre for Business Taxation's 8th Annual Academic Tax Symposium continues today with these speakers and papers:

Li Liu (Oxford), Small Business Incorporation and Investment: The Role of Corporation Tax (with Michael Devereux (Oxford))
Discussant:  Tim Goodspeed (CUNY)

Joana Naritomi (Harvard), Consumers as Tax Auditors
Discussant:  Jon Kerr (CUNY) 

Daniel Reck (University of Michigan), Reporting What You Can't Hide: How Credit Card Information Reporting Affects Small Business Tax Compliance (with Brett Collins (IRS), Jeffrey Hoopes (Ohio State) & Joel Slemrod (Michigan))
Discussant:  Michelle Hanlon (MIT)

Alex Raskolnikov (Columbia), The Uneasy Case for Graduated Tax Penalties
Discussant:  Miranda Stewart (Melbourne)

Matthew Smith (U.S. Treasury Department), At a Loss: Corporate Elasticity of Income at the Zero Kink (with Elena Patel (U.S. Treasury Department) & Nathan Seegert (Utah))
Discussant:  Tuomas Kosonen (VATT, Helsinki)

Eric Zwick (Harvard), Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Discussant:  Dominika Langenmayr (Munich)

Mazhar Waseem (Manchester) Taxes, Informality and Income Shifting: Evidence From a Recent Pakistani Tax Reform
Discussant:  Miguel Almunia (Warwick)

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

Wednesday, June 25, 2014

University of Oxford 8th Annual Academic Tax Symposium

OxfordThe Oxford University Centre for Business Taxation's 8th Annual Academic Tax Symposium continues today with these speakers and papers:

David Weisbach (Chicago), International Capital Taxation
Discussant:  Alan Auerbach (UC-Berkeley)

Chris Sanchirico (Pennsylvania), As American as Apple Inc.: Tax and Ownership Nationality
Discussant:  Ilan Benshalom (Hebrew University of Jerusalem) 

Johannes Becker (University of Muenster), A Negotiation-based Model of Tax-induced Transfer Pricing (with Ron Davies (University College Dublin))
Discussant:  Michael Stimmelmayer (KOF, ETH Zurich) 

Mitchell Kane (NYU), Transfer Pricing, Integration, and Novel Intangibles: A Consensus Approach to the Arm’s Length Standard
Discussant:  John Vella (Oxford University)

Alfons Weichenrieder (Goethe University Frankfurt), Does Exchange of Information Between Tax Authorities Influence Foreign Direct Investment Into Tax Havens? (with Julia Braun (WU Vienna University of Economics and Business))
Discussant:  Celine Azemar (Glasgow University) 

Jeffrey Hoopes (Ohio State), Real Costs of Disclosure: Evidence From an Exogenous Shock to Subsidiary Disclosure in the UK (with Jaron Wilde (Iowa))
Discussant:  Travis Chow (Singapore Management University)

David Agrawal (Georgia), The Internet as a Tax Haven? The Effect of the Internet on Tax Competition
Discussant:  Giorgia Maffini (Oxford University) 

June 25, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 24, 2014

University of Oxford 8th Annual Academic Tax Symposium

OxfordThe Oxford University Centre for Business Taxation's 8th Annual Academic Tax Symposium kicks off today with these speakers and papers:

Joel Slemrod (Michigan), Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes (with Wojciech Kopczuk (Columbia), Justin Marion (UC-Santa Cruz) & Erich Muehlegger (Harvard))
Discussant:  Stephen Bond (Oxford)

Owen Zidar (UC-Berkeley), Who Benefits From State Corporate Tax Cuts? A Local Labor Markets Approach With Heterogeneous Firms (with Juan Carlos Suárez Serrato (Stanford))
Discussant:  Martin Simmler (DIW, Berlin)

Jing Xing (Oxford Corporate Tax Incentives and Capital Structure: Empirical Evidence From the UK Tax Returns (with Michael Devereux (Oxford) & Giorgia Maffini (Oxford))
Discussant:  Dhammika Dharmapala (Illinois)

Jacob Nussim (Bar-Ilan), A Theory of Tax Losses Mechanisms (with Avraham Tabbach (Tel Aviv))
Discussant:  Norman Gemmell (Victoria)

June 24, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, June 23, 2014

University of Oxford Hosts Conference Today on Tax Competition and BEPS

OxfordThe Oxford University Centre for Business Taxation hosts a conference today on Tax Competition and BEPS.  United States Tax Profs presenting papers include:

  • Alan Auerbach (UC-Berkeley), Fundamental Issues in the Allocation of Profit
  • Dhammika Dharmapala (Illinois), What is the Scale of Base Erosion and Profit Shifting?: "The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit shifting” (BEPS) – has attracted increasing global attention in recent years. This paper provides a survey of the empirical literature on this topic. Its emphasis is on reviewing and elucidating what is known about the magnitude of BEPS. It begins by outlining a simple conceptual framework that helps to clarify aspects of governments’ responses to the BEPS phenomenon and the potential role of the initiative on BEPS currently being undertaken by the OECD. The paper then discusses different empirical approaches to identifying income-shifting, describes existing data sources, and summarizes the findings of the empirical literature. A major theme that emerges from this survey is that in the more recent empirical literature, which uses new and richer sources of data, the estimated magnitude of BEPS is typically much smaller than that found in earlier studies. The paper seeks to provide a framework within which to conceptualize this magnitude and its implications for policy. It concludes by highlighting the importance of existing legal and economic frictions as constraints on BEPS, and by discussing possible ways in which future research might model these frictions more precisely."
  • Michael Graetz (Columbia), Prospects for Successful Multilateral Agreements 

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

Friday, June 20, 2014

McGill Symposium: Tax Justice and Human Rights

McGillThe three-day Tax Justice & Human Rights Symposium at McGill concludes today with these papers as part of its Research Collaboration Symposium Part II:

Panel #6:  Reducing Inequality: Tax Avoidance and Capital Flight

  • Ofer Sitbon (PhD Candidate, College of Law & Business, Tel Aviv), Moderator
  • James Henry (Tax Justice Network), Kleptocracy and Human Rights
  • Stephen Cohen (Professor, Georgetown University), Does Swiss Bank Secrecy Violate International Human Rights?
  • Brigitte Alepin (Partner, Agora Fiscalité), The Foundation
  • Steven Dean (Professor, Brooklyn Law School), A Tax Regime to Catalyze Social Enterprise Crowdfunding
  • Lee Sheppard (Journalist, Tax Analysts) and John Christensen (Director, Tax Justice Network), Discussants

Continue reading

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

Caron Presents Law Professor Blogs Network 2.0: One Year Later Today at Harvard

I am presenting The Law Professor Blogs Network 2.0: One Year Later at Harvard Law School today as part of the 24th Annual Conference for Law School Computing:

LPBN LogoThe Law Professor Blogs Network is the nation's only network of legal blogs edited primarily by law professors. The network owns and operates over fifty legal blogs, edited by leading scholars and teachers who are committed to providing the web destination for law professors, practitioners, government and nonprofit lawyers, legal information professionals, and students in their respective fields. Since the launch of TaxProf Blog on April 15, 2004, the network’s influence has continued to grow. At last year's CALI Conference, I unveiled a major re-design of the network, intended to provide the premier legal blogging platform to our editors. The re-design was intended to (1) optimize each blog for viewing across a variety of platforms (desktop, laptop, tablet, and smart phone); (2) better integrate social media; (3) provide more robust analytics with richer and more accurate readership data; and (4) strengthen our partnership with Wolters Kluwer Law & Business/Aspen Publishers and provide additional avenues for monetization. This presentation will explore the progress that the network has made toward these goals over the past year and explain planned future innovations.  In addition, I will argue that blogs and social media can play a meaningful role in developing a faculty member's scholarly "brand" and that current primitive methods for ranking faculty scholarship -- reputation, publications, citations, and downloads -- need to be augmented by more sophisticated faculty performance analytics in the coming "big data" revolution. 

Update:  Enjoying a post-presentation dinner in Harvard Square with Jim Smith (Georgia), Jennifer Martin (St. Thomas), Jeff Lipshaw (Suffolk), and Mark Heffner (Roger Williams):

Photo

June 20, 2014 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Thursday, June 19, 2014

Florida State Symposium: One-Hundred Years of the Federal Income Tax

Florida State logoSymposium, One-Hundred Years of the Federal Income Tax, 41 Fla. St. U. L. Rev. 1-289 (2013):

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

IRS-TPC Research Conference: Advancing Tax Administration

TPC-IRSThe IRS and Tax Policy Center are hosting a research conference today on Advancing Tax Administration with these presentations and papers (webcast):

Opening

  • Welcome:  Eric Toder (Co-Director, Tax Policy Center), Rosemary Marcuss (Director, Office of Research, Analysis & Statistics, IRS)
  • Opening Remarks:  John Koskinen (Commissioner, IRS)

Continue reading

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

Off to the CALI Conference at Harvard

CALI 2I am spending the next three days at the 24th Annual Conference for Law School Computing at Harvard Law School. The theme of this year's conference is "The Next Wave":

CALI has been around for over 30 years. In that time, it has pioneered technology in legal education and in applications that improve access to justice and has worked with the innovators and early adopters in those fields. And now, excitingly, the next wave is here. Technology isn’t just something for hard core Teknoids. It’s become accessible and accepted in the law school and legal environments.

We know that you need to be looking out for the next wave. Much like waves constantly coming into shore, waves of change are constantly hitting legal education. How you approach them matters. To some people they may feel like tsunamis that are going to destroy everything and their inclination is to run and hide from them. Some people are going to hold fast and then be gradually eroded away and altered by the constant wave action. And some people are going to want to swim out to meet the waves and ride in on them on a surf board.

I will be attending many of the wonderful sessions, as well as a meeting of the CALI Board of Directors (on which I serve as President).  CALI is doing important work on a variety of projects for faculty, including A2J Author, Classcaster, eLangdell, Free Law Reporter, InstaPoll, Lawdibles, Legal Education Commons, LibTour, MediaNotes, and Webinars and Online Courses, in addition to their bread and butter CALI lessons for students (Jim Maule has produced over 250 tax lessons, which I highly recommend).  In many ways, this is my favorite conference of the year, as it is the only gathering of law school faculty, librarians, and IT folks.  I am looking forward to reconnecting and breaking bread with friends in all three spheres.

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

McGill Symposium: Tax Justice and Human Rights

McGillThe three-day Tax Justice & Human Rights Symposium at McGill continues today with these papers as part of its Research Collaboration Symposium Part I:

Panel #1:  Setting the Stage

  • William Stephenson (Editor in Chief, McGill Law Journal), Moderator
  • Kim Brooks (Dean, Schulich School of Law, Dalhousie University), Why Justice Matters for Tax Policy
  • Ignacio Saiz (Executive Director, Center for Economic and Social Rights), The Evolving Norms and Standards of Human Rights
  • Allison Christians (Professor, McGill Faculty of Law), Who Has Rights, What Rights, and Against Whom?

Continue reading

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

5th Annual National Business Law Scholars Conference at Loyola-L.A

Loyola-L.A. Logo (2013)The 5th Annual National Business Law Scholars Conference kicks off today at Loyola-L.A.  The full schedule is here.

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

Wednesday, June 18, 2014

2nd National Symposium on Experiential Education in Law

National Law Journal, Legal Educators Plot the Future of Real-World Learning:

AllianceExperiential learning is all the rage in law school, but legal educators are struggling to figure out how best to integrate such real-world training into their curricula and develop closer ties with the profession to advance the trend.

The Alliance for Experiential Learning in Law brought together 150 legal educators from 75 law schools last week to discuss what’s taking place right now and how best to expand the movement [agenda; handouts]. They gathered at Elon University School of Law in Greensboro, N.C., for three days to plot a course, and heard from educators in other professions about how they have advanced real-world learning.

“This is not just about clinical legal education,” Elon dean Luke Bierman said in his opening remarks. “This is not just about externships. It’s not just about simulations in classrooms. It’s about how to move all these things in a particular way, and how to think about how it fits into the enterprise of legal education and the goals we have for our students.”

Continue reading

June 18, 2014 in Conferences, Legal Education | Permalink | Comments (0)

McGill Symposium: Tax Justice and Human Rights

McGillThe three-day Tax Justice & Human Rights Symposium at McGill kicks off today with these papers by emerging scholars:

Panel A:  Samuel Singer (Associate, Stikeman Elliott), Moderator

Leyla Ates (PhD Candidate, University of Wisconsin and Inonu University, Turkey), Developing Countries and Globalization of Tax Law Making: Turkish Tax Law Reforms on Fighting Tax Evasion
Steven Dean (Professor, Brooklyn Law School), Discussant

Montano Cabezas (LLM Candidate, Georgetown University Law Center), Giving Credit Where it is Due: Rethinking the Corporate Tax Paradigm
Kim Brooks (Dean, Schulich School of Law, Dalhousie University), Discussant 

Continue reading

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

Tax Analysts Hosts Conference Today on U.S. State Tax Considerations for International Tax Reform

TA 2Tax Analysts hosts a roundtable discussion on U.S. State Tax Considerations for International Tax Reform at the Ronald Reagan Building (1300 Pennsylvania Ave.) today at 9:00 - 11:00 a.m. EST in Washington, D.C.:

OECD officials leading the international tax reform project can learn much from the experience of state tax practitioners. The panel, comprising both state and international tax experts, will examine how the lessons learned by U.S. states can help shape the debate on international tax reform. Practitioners will also share their insight into how international tax rules may affect state tax positions.

  • Peter A. Barnes (Of Counsel, Caplin & Drysdale)
  • Christopher E. Bergin (President and Publisher, Tax Analysts) (moderator)
  • Joe Huddleston (Executive Director, Multistate Tax Commission)
  • Stephen P. Kranz (Partner, McDermott, Will & Emery)

June 18, 2014 in Conferences, Tax, Tax Analysts | Permalink | Comments (0)

Wednesday, June 11, 2014

Marian Presents Designing a Regulatory System for the Bitcoin Era Today in Albuquerque

MarianOmri Marian (Florida) presents Designing a Regulatory System for the Bitcoin Era at the annual meeting of the National Association of Consumer Credit Administrators (NACCA) today in Albuquerque:

Abstract: Bitcoin is now touted as revolutionary as the Internet in the early 1990s. The potential of Bitcoin and other cryptocurrencies is hardly limited to being a medium of exchange. At its core, Bitcoin is a protocol that allows for the verification of transactions without the need for a trusted third party. As such, Bitcoin holds great positive potential. However, Bitcoin is also uniquely suited to facilitate harmful behaviors. Traditional regulatory models rely heavily on intermediaries that are optimally positioned to identify and disrupt misconduct, but Bitcoin has the potential to eliminate intermediaries without eliminating the underlying conduct. How can policymakers address the challenges that Bitcoin presents to traditional regulatory models, without hindering Bitcoin’s generative potential? This is the question the Article seeks to answer. The Article advances two main arguments: First, intermediary-based regulation will persist to a significant extent even in a Bitcoin-dominated environment. Many intermediaries are market-created, not government-created constructs. Such intermediaries can be regulated under traditional intermediary-liability models. Second, where intermediaries are eliminated, the article proposes a different theoretical model of regulatory framework – “passive crowd participation”. Under a passive crowd participation model, actors who use Bitcoin for legitimate purposes are incentivized to act in a manner that makes the Bitcoin ecosystem less attractive for illicit users. I use tax evasion to explain how such model might work in practice. I propose a model of “surrogate presumptive collection” tax, by which merchants accepting bitcoins collect gross tax that serves as a proxy for the consumer’s income tax liability. The surrogate tax is waived if the consumer identifies itself to the merchant or to a trusted bitcoin clearing service.

June 11, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, June 7, 2014

9th Annual Junior Tax Scholars Workshop Concludes Today at American

American Logo (2014)Panel #6:  Administration and Procedure

Andrew Blair-Stanek (Maryland), Injunctions in Tax
Commentators:  Jake Brooks (Georgetown), Andy Grewal (Iowa)

Emily Cauble (DePaul), Relying on the IRS
Commentators:  David Herzig (Valparaiso), David Kamin (NYU)

Andy Grewal (Iowa), The Un-Precedented Tax Court
Commentators:  Itai Grinberg (Georgetown), Tracey Roberts (Seattle)

Leigh Osofsky (Miami), Announcing Tax Enforcement Priorities
Commentators:  Micah Burch (Sydney), Erin Scharff (NYU)

Susie Morse (Texas), A Theory of Safe Harbor Rules
Commentators:  Emily Cauble (DePaul), Khrista Johnson (Pepperdine)

Panel #7:  Business

Mirit Eyal-Cohen (Alabama), Urban Mavericks
Commentators:  Rebecca Morrow (Wake Forest), Erin Scharff (NYU)

Emily Satterthwaite (Toronto), Entity Choices of New Firms: Preliminary Findings
Commentators:  Andrew Hayashi (Virginia), Leigh Osofsky (Miami)

Panel #8:  Charity

Phil Hackney (LSU), Taxing the Unheavenly Chorus: Why Section 501(c)(6) Trade Associations are Thoroughly Undeserving of Tax-Exemption
Commentators:  Michah Burch (Sydney), Tessa Davis (Tulane)

Khrista Johnson (Pepperdine), The Charitable Deduction Games III: Building a More Efficient Charitable Market
Commentators:  Mirit Eyal-Cohen (Pittsburgh), Ben Leff (American)

Panel #9:  Power to Tax

Tracey Roberts (Seattle), Beyond Cost: A Qualitative Examination of Tax Subsidies for the Energy Industry
Commentators:  Phil Hackney (LSU), Omri Marian (Florida)

Erin Scharff (NYU), Powerful Cities, Efficient Revenues: Limits on Municipal Taxing Authority and What to Do About Them
Commentators:  David Gamage (UC-Berkeley), Randle Pollard (Indiana, Kelley School of Business)

Prior Junior Tax Scholars Workshops:

June 7, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 6, 2014

AALS Midyear Meeting on Sexual Orientation and Gender Identity Issues: Estate Taxes, Income Taxes, and the IRS

AALSAALS Midyear Meeting on Sexual Orientation and Gender Identity Issues today in Washington, D.C.:

Estate Taxes, Income Taxes, and the IRS:

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

9th Annual Junior Tax Scholars Workshop Kicks Off Today at American

American Logo (2014)Panel #1:  Financial Innovation

Randle Pollard (Indiana, Kelley School of Business), Feeling Insecure – A State View of Whether Investors in Municipal General Obligation Bonds Have a Mere Promise to Pay or a Binding Obligation
Commentators:  Phil Hackney (LSU), Susan Morse (Texas)

Omri Marian (Florida), Designing a Regulatory System for Bitcoin Era
Commentators:  Andrew Blair-Stanek (Maryland), Jason Oh (UCLA)

Ben Leff (American), Income-Based Repayment Swap
Commentators:  Emily Cauble (DePaul), David Kamin (NYU)

Panel #2:  Uncertainty and Time

Jake Brooks (Georgetown), The Case for Incrementalism in Tax Reform
Commentators: Andy Grewal (Iowa), Leigh Osofsky (Miami)

David Kamin (NYU), Fiscal Policy in an Uncertain World
Commentators:  Andrew Blair-Stanek (Maryland), David Gamage (UC-Berkeley)

Rebecca Morrow (Wake Forest), Keep them Guessing: A Defense of Impermanent, Automatically-Expiring and Short-Term Tax Policies
Commentators:  Mirit Eyal-Cohen (Alabama), Itai Grinberg (Georgetown)

Jason Oh (UCLA), Estimating Uncertainty and the Politics of Tax Law
Commentators: Andrew Hayashi (Virginia), Tracey Roberts (Seattle)

Panel #3:  Optimal Tax

Andrew Hayashi (Virginia), Cash Taxes and Consumption Commitments
Commentators:  Susan Morse (Texas), Jason Oh (UCLA)

David Gamage (UC-Berkeley), Optimal Tax II
Commentators: Jake Brooks (NYU), Emily Satterthwaite (Toronto)

Panel #4:  International Tax

Micah Burch (Sydney), Extranational Income
Commentators:  Omri Marian (Florida), Rebecca Morrow (Wake Forest)

Itai Grinberg (Georgetown), Putting International Tax in Its International Economic Law Context
Commentators: David Herzig (Valparaiso), Emily Satterthwaite (Toronto)

Panel #5:  Marriage and Family

Tessa Davis (Tulane), Taxing Modern Families: Mapping the Families of Tax
Commentators: Ben Leff (American), Randle Pollard (Indiana, Kelley School of Business)

David Herzig (Valparaiso), Marriage Pluralism: Taxing Marriage After Windsor
Commentators: Tessa Davis (Tulane), Khrista Johnson (Pepperdine)

Prior Junior Tax Scholars Workshops:

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

Saturday, May 31, 2014

Today's Law, Society & Taxation Panels

Law & SocietyToday's Law, Society, and Taxation panels at the 2014 Law & Society Association Annual Meeting in Minneapolis:

  • Panel #11:  Social Policy, Human Needs, and Tax Law
  • Panel #12:  Politics, Substance, and Taxation
  • Author Meets Readers: Ajay Mehrotra (Indiana), Making the Modern American Fiscal State

Today's paper presenters, topics, and abstracts are below the fold:

Continue reading

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

Friday, May 30, 2014

Today's Law, Society & Taxation Panels

Law & SocietyToday's Law, Society, and Taxation panels at the 2014 Law & Society Association Annual Meeting in Minneapolis:

  • Panel #6:  Comparative Issues in Taxation
  • Panel #7:  Corporate Taxation
  • Panel #8:  Rules Versus Standards in Taxation
  • Panel #9:  Businesses and Taxation
  • Panel #10:  The Administration of Tax Systems

Today's paper presenters, topics, and abstracts are below the fold:

Continue reading

May 30, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 29, 2014

Today's Law, Society & Taxation Panels

Law & SocietyToday's Law, Society, and Taxation panels at the 2014 Law & Society Association Annual Meeting in Minneapolis:

  • Panel #1:  The Theory of Taxation
  • Panel #2:  Nonprofits and TaxationPanel #3:  Higher Education, Sports, and Taxation
  • Panel #4:  From Local to Global Issues in Taxation
  • Panel #5:  International Taxation

Today's paper presenters, topics, and abstracts are below the fold:

Continue reading

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

Thursday, May 22, 2014

Aprill: Nonprofits and Political Activity: Lessons from England and Canada

TaxSymposiumHeaderEllen P. Aprill (Loyola-L.A.), Nonprofits and Political Activity: Lessons from England and Canada, 142 Tax Notes 1114 (Mar. 10, 2014) (Symposium on Tax Reform in a Time of Crisis):

In the recent debate about nonprofit organizations and political activity, little attention has been paid to what we can learn from the approach of other countries. This piece compares U.S. rules with those of Canada and England, in the context of both their nonprofit rules applicable to political activity and their campaign finance laws. As the piece explains, England and Canada, like the U.S., prohibit direct or indirect campaign intervention by charities. These countries, however, differ from the U.S. and each other in the amount of lobbying and other non-campaign political engagement permitted by charities. England and Canada do not limit noncharitable nonprofits from engaging in any type of political activity under their nonprofit or tax laws. Both countries, however, regulate elections and campaign finance in general more stringently than does the U.S.

May 22, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Wednesday, May 21, 2014

Harvard Symposium: Class in America

JOLSymposium, Class in America, 51 Harv. J. on Legis. 89-170 (2014):

May 21, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Monahan Presents The Law and Politics of Public Pensions Today at ALI Annual Meeting

ALIAmy B. Monahan (Minnesota), co-recipient of the American Law Institute's 2013 Young Scholars Medal for "early-career law professors whose work is relevant to the real world and has the potential to influence improvements in the law," will present The Law and Politics of Public Pensions at ALI's 2014 Annual Meeting today in Washington, D.C. She will be introduced by Goodwin Liu, California Supreme Court Justice and Chair of our Young Scholars Medal Committee.

(Hat Tip: Francine Lipman.)

May 21, 2014 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

AALS Call for Papers: IRS Oversight of Tax-Exempt Organizations

AALS 2014The AALS Section on Nonprofit and Philanthropy Law and the AALS Section on Taxation (Co-Sponsor) have issued a Call for Paper Proposals for a 2015 Annual Meeting Section Panel on IRS Oversight of Charitable and Other Exempt Organizations – Broken? Fixable?:

Proposed papers might address: the role of the IRS in overseeing specific aspects of tax-exempt nonprofit organizations, such as political activity or governance; the relative strengths and weaknesses of IRS oversight compared to oversight by other actors, including state attorneys general and private, self-regulating bodies; the effect of the late-1990s reorganization of the IRS on its ability to oversee tax-exempt nonprofit organizations; or the overlapping jurisdictions of the IRS with other federal agencies that oversee aspects of nonprofit organizations, such as the Federal Election Commission, the Federal Trade Commission, and the Department of Education.

Panelists will be a mix of presenters chosen through this call for paper proposals and solicited panelists with relevant expertise. Presenters will have the opportunity to publish their papers in the faculty-edited Pittsburgh Tax Review. To facilitate such publication, panelists will be expected to have a completed draft by the January 3, 2015 panel presentation and a final draft by February 28, 2015. 

To submit your proposal, please email a short description (no more than 750 words) of your paper to Lloyd Hitoshi Mayer, Chair of the Section on Nonprofit and Philanthropy Law, and Miranda Fleischer, Chair of the Section on Taxation. The deadline for proposals is Friday, August 15, 2014. The Executive Committees of the sponsoring sections will select the papers to be presented by mid-September. Please be aware that pursuant to AALS rules, only full-time faculty members of AALS members law schools are eligible to submit a paper proposal in response to a section’s call for papers. However, fellows from AALS member law schools are also eligible to submit a paper proposal if they include a CV with their proposal. Faculty at fee-paid law schools, international, visiting, and adjunct faculty members, graduate students, and non-law school faculty are not eligible to submit.

May 21, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 15, 2014

Blank Presents Reconsidering Corporate Tax Privacy Today at Oxford

BlankJoshua D. Blank (NYU) presents Reconsidering Corporate Tax Privacy, 11 N.Y.U. J. L. & Bus. ___ (2014), at a conference today in London on Tax Risk Management: New Approaches to Tax Compliance organized by Michael Devereux, Judith Freedman, and John Vella and hosted by the Oxford Centre for Business Taxation:

For over a century, politicians, government officials and scholars in the United States have debated whether corporate tax returns, which are currently subject to broad tax privacy rules, should be made publicly accessible. Throughout this age-old debate, participants have speculated about how corporate managers and the IRS might behave differently if they knew that the public could observe corporations’ tax returns and how investors and the general public would respond if they had access to this information. There is, however, another, unexplored perspective: how could seeing other corporations’ tax returns affect how corporate managers engage in tax planning and tax return preparation for their own corporations?

Continue reading

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

Wednesday, May 14, 2014

Duke Symposium: Taking Administrative Law to Tax

Duke Law (2014)Symposium, Taking Administrative Law to Tax, 63 Duke L.J. 1625-1920 (2014):

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

Sunday, May 11, 2014

SALT Issues Call for Papers: Legal Education in a Time of Change

SALT LogoThe Society of American Law Teachers (SALT) has issued a Call for Papers and Proposals for its Teaching Conference on Legal Education in a Time of Change: Challenges and Opportunities at UNLV on October 10-11, 2014:

Debates over the value of a legal education rage in blogs, in the comment sections across the internet, and even at faculty meetings in law schools.  Although self-examination is a necessary component of any reform in legal education, this critique, often shouted in hyperbolic terms, is discouraging many progressive students from even considering law as a career.

SALT recognizes the importance of increasing access to legal education, especially as income inequality increases, as resegregation impacts public schools and communities, and government becomes more polarized.  SALT remains deeply committed to ensuring that membership in the legal profession reflects the rich diversity of this country, that we engage students throughout law school with relevant and innovative teaching methodologies, and that the academy itself be inclusive and model civil society by building consensus and community.

As we go through these transformational times, we invite you to help envision what law school can and should be.  SALT seeks to reframe this polarized debate about the value of a legal education, rejuvenate legal education, and reform the profession to ensure its path towards social justice and access to legal services for all. 

Continue reading

May 11, 2014 in Conferences, Legal Education | Permalink | Comments (0)

Friday, May 9, 2014

ABA Tax Section May Meeting

ABA Tax Section Logo (2012)The ABA Tax Section May meeting continues today in Washington, D.C. The full program is here. Tax Profs with speaking roles today include:

  • Employee Benefits Update:  Jonathan Forman (Oklahoma)
  • Exempt Organizations:  Ellen Aprill (Loyola-L.A.)
  • Tax Policy and Simplification:  Mihir Desai (Harvard), Jonathan Forman (Oklahoma), Itai Grinberg (Georgetown), Dick Harvey (Villanova), Edmund Outslay (Michigan State), Stephen Shay (Harvard)
  • Teaching Taxation:  Leslie Book (Villanova), Adam Chodorow (Arizona State), Danshera Cords (Albany), G. Ellis Duncan (Georgetown), Kerry Ryan (St. Louis), Sara Sternberg Greene (Duke)
  • Transfer Pricing:  Peter Barnes (Duke)

May 9, 2014 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Tuesday, May 6, 2014

Yin: Saving the IRS

TaxSymposiumHeaderGeorge K. Yin (Virginia), Saving the IRS, 100 Va. L. Rev. Online 22 (2014) (Symposium on Tax Reform in a Time of Crisis):

The current controversy involving the IRS's administration of the exempt organization (EO) tax laws is simply the latest in a long succession of similar questions spanning at least five decades. This essay proposes addressing the problem through increased transparency of the IRS's administrative actions involving EOs. Opening up more decision-making to public scrutiny would tend to deter IRS misbehavior, reduce suspicions of such misconduct, and promote fuller communication both to establish impropriety and avert false charges against the agency.  

May 6, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (2)

Friday, May 2, 2014

Kirsch & Schneider Debate Citizenship-Based Taxation v. Residence-Based Taxation Today in Toronto

ACAThe American Citizens Abroad Global Foundation hosts its inaugural symposium in Toronto on Citizenship-Based Taxation vs. Residence-Based Taxation featuring a debate between Michael S. Kirsch (Notre Law School) (arguing for citizenship-based taxation) and Bernard Schneider (Queen Mary University of London School of Law) (arguing for residence-based taxation). The debate will be followed by practical observations on the impact of current law on Americans resident abroad, presented by tax experts, investment advisors, businessmen and citizens abroad.

May 2, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Fordham Hosts Roundtable Discussion Today on Changes in the Tax Law

Fordham LogoFordham hosts a roundtable discussion today on Changes in the Tax Law: How Are Effects Measured, and Who is Affected? at noon EST (webcast here):

  • Rosanne Altshuler (Professor and Chair of the Economics Department, Rutgers)
  • Alan J. Auerbach (Robert D. Burch Professor of Economics and Law, UC-Berkeley)
  • Hank Gutman (Principal, KPMG)
  • David J. Shakow (Gabelli Fellow, Fordham; Professor of Law Emeritus, Pennsylvania)
  • Eric J. Toder (Co-Director, Tax Policy Center)

May 2, 2014 in Conferences, Tax | Permalink | Comments (0)

Wednesday, April 30, 2014

Winchester: Carried Interest for the Common Man

TaxSymposiumHeaderRichard Winchester (Thomas Jefferson), Carried Interest for the Common Man, 142 Tax Notes 1250 (Mar. 17, 2014) (Symposium on Tax Reform in a Time of Crisis):

This article describes how a self employed individual can minimize federal tax on his earnings when he operates his business through a formal business entity. The article also assess the merits of a proposal to address the situation.

April 30, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)