TaxProf Blog

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Saturday, August 1, 2015

Tax Panel Today At SEALS

SEALs Logo (2013)The Southeastern Association of Law Schools 2015 Annual Conference continues today in Boca Raton, FL with this tax panel:

Workshop on Tax Law
International and Corporate Taxation
Tax planning today takes place against a backdrop of weak tax institutions, uncertain economic prospects, globalization, and change. Our panel examines how innovation, change, and uncertainty affect a range of tax issues. Topics include possible reforms to the international tax system, specifically transfer pricing and the foreign tax credit, how tax innovations interact with corporate governance, how small business lobbies for its issues, and how the tax code addresses technological changes.

  • Jennifer Bird-Pollan (Kentucky) (moderator)
  • Christine Allie (Widener-Delaware)
  • Rifat Azam (Radzyner School of Law, Herzliya, Israel)
  • Cliff Fleming (BYU)
  • Omri Marian (UC-Irvine)
  • Orly Mazur (SMU)
  • Amir Pichhadze (Michigan)
  • Cristina Trenta (Orebro University, Sweden)

Tax Profs at dinner:

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August 1, 2015 in Conferences, Tax | Permalink | Comments (0)

Friday, July 31, 2015

Tax Panels Today At SEALS

SEALs Logo (2013)The Southeastern Association of Law Schools 2015 Annual Conference continues today in Boca Raton, FL with these tax panels:

Workshop on Tax Law
Tax Policy
What strategies should government use to create tax policy that results in a just result? How can states create tax laws that motivate the kinds of economic behavior they want? What is the right way to think about the taxable unit? What strategies can governments employ through the tax code to promote environmental sustainability? The panelists will consider a variety of issues related to tax policy in all of its forms.

  • Neil Buchanan (George Washington) (moderator)
  • Tessa Davis (South Carolina)
  • Anu Ghai (Lafayette College)
  • Shu-Yi Oei (Tulane)
  • Del Wright (Valparaiso)

Workshop on Tax Law
State and Local Tax and Policy Panel

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July 31, 2015 in Conferences, Tax | Permalink | Comments (0)

Thursday, July 30, 2015

Tax Panel Today At SEALS

SEALs Logo (2013)The Southeastern Association of Law Schools 2015 Annual Conference continues today in Boca Raton, FL with this tax panel:

Workshop on Tax Law
The United States Tax Court – A Constitutional and Administrative Conundrum
The 2014 decision of the DC Circuit in Kuretski has focused attention on the constitutional location of the U.S. Tax Court in the federal government. In resolving a separation of powers challenge stemming from the President's power to remove a Tax Court judge for cause under I.R.C. § 7443(f), Kuretski held that the Tax Court is part of the Executive Branch. Yet, Congress established it as a court of record under Article I in 1969, when it ended the Tax Court's status as an independent agency. Moreover, in Freytag, the Supreme Court said the Tax Court exercises judicial power. This panel will discuss the various options for where the Tax Court resides in the constitutional scheme.

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July 30, 2015 in Conferences, Tax | Permalink | Comments (0)

Friday, July 10, 2015

Save The Date: Inaugural International Conference On Taxpayer Rights — The Bedrock Of Tax Administration

NTA

Save the Date:  Inaugural International Conference on Taxpayer Rights: The Bedrock of Tax Administration in Washington, D.C. on November 18-19, 2015:

The National Taxpayer Advocate of the U.S. Internal Revenue Service is convening the Inaugural International Conference on Taxpayer Rights in Washington, D.C. This ground breaking conference will explore how taxpayer rights globally serve as the foundation for effective tax administration.

Government officials, scholars, and practitioners from many countries will discuss issues such as:

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July 10, 2015 in Conferences, IRS News, Tax | Permalink | Comments (0)

Tuesday, July 7, 2015

Taxation And Tax Policy Roundtable Today At Netanya College School Of Law (Israel)

  • NetanyaYariv Brauner (Florida): Arm's Length Transfer Pricing
  • David Elkins (Netanya), Allocative Efficiency, Transactional Fairness, and Distributive Justice in International Taxation: A (Not So) Radical Proposal For Reform
  • Mirit Eyal-Cohen (Alabama), Through the Lens of Innovation
  • Assaf Lichovsky (Tel Aviv), Tax Law and Social Norms in Mandatory Palestine and Israel
  • Tamir Shanan (College of Management) & Chen Avidov, Tax Appeal Procedure - How Courts Consider Tax Appeals

July 7, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 23, 2015

Tax Presentations At The 16th Harvard/Stanford/Yale Junior Faculty Forum

JuniorTax presentations at the 16th Harvard/Stanford/Yale Junior Faculty Forum held last week at Harvard Law School (abstracts below the fold):

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June 23, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Monday, June 22, 2015

Oxford Hosts Business Tax Conference This Week

Friday, June 19, 2015

Atanassov Presents Corporate Income Taxes, Financial Constraints And Innovation Today At Northwestern

SearleJulian Atanassov (Oregon) presents Corporate Income Taxes, Financial Constraints and Innovation (with Xiaoding Liu (Oregon)) at the Eighth Annual Conference on Innovation Economics today at Northwestern's Searle Center on Law, Regulation, and Economic Growth:

We examine exogenous changes in state corporate income taxes over the 1988-2006 period and find that tax decreases significantly boost both the quantity, measured by the number of patents, and the quality, measured by citations per patent, of innovative output, while tax increases have little impact on innovation. Most of the impact of tax changes on innovation occurs two or more years after the tax change, which alleviates concerns of reverse causality. Further tests examine the channels through which tax decreases affect innovation. We document that tax decreases have stronger impact on innovation for more financially constrained firms, for firms with weaker governance and for firms that engage in tax avoidance to a greater extent. The latter result suggests that, after a tax decrease, firms can allocate more resources to innovative activities rather than to tax avoidance. We conduct numerous additional tests to demonstrate that our results are not spurious and subject to endogeneity biases.

June 19, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, June 17, 2015

IRS-TPC Research Conference Today On Improving Tax Administration Through Research-Driven Efficiencies

TPC-IRSThe IRS and Tax Policy Center are hosting a research conference today on Improving Tax Administration Through Research-Driven Efficiencies with these presentations and papers:

Session 1Innovative Methods for Improving Resource Allocation

Estimating Marginal Revenue/Cost Curves for Correspondence Audits
Ron Hodge, Alan Plumley, Kyle Richison, and Getaneh Yismaw (IRS, RAS), and Nicole Khoury, Matt Olson, and H. Sanith Wijesinghe (MITRE Corporation)

Examining the TDA Collectability Curve: How Does the Aging of TDA Delinquencies Impact Dollars Collected?
Joe Saldana, Jeff Wilson, and Tom Beers (IRS, Taxpayer Advocate Service)

Analysis of Flow-Through Entities Using Social Network Analysis Techniques
Rahul Tikekar, Ririko Horvath, and Larry May (IRS, RAS), Ashish Agarwal and Shannon Chen (University of Texas at Austin)


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June 17, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 12, 2015

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 Nineteenth Annual Tax Symposium to be held March 18-19, 2016. 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, 2015:

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

Wednesday, June 10, 2015

George Mason Offers $2,000 Honorarium For Law Profs To Attend Economics Of Public Pension Reform Workshop

GMThe George Mason Law & Economics Center is offering a $2,000 honorarium (plus free tuition, hotel, and meals) for law professors to attend its Workshop for Law Professors on the Economics of Public Pension Reform in Palo Alto, CA on September 17 - 20:

The goal of the Workshop for Law Professors on the Economics of Public Pension Reform is to introduce law professors to the looming financial and structural crises facing state pensions systems across the nation in order to improve their research and teaching.  With several dozen states adopting modest to major reforms, the economic impact on plan beneficiaries will be substantial and at least twenty-five jurisdictions are facing lawsuits due to the reforms adopted.

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June 10, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Friday, June 5, 2015

10th Annual Junior Tax Scholars Workshop Concludes Today At Texas

Texas LogoPanel #5:  Administration

Andrew Blair-Stanek (Maryland), Tailoring Tax
Commentators:  Philip Hackney (LSU), Fadi Shaheen (Rutgers-Newark)

Philip Hackney (LSU), Tied Up in (K)Nots
Commentators:  Kim Brooks (Schulich), Christine Allie (Widener)

Jake Brooks (Georgetown), Quasi-Public Spending 
Commentators:  Leigh Osofsky (Miami), Micah Burch (Sydney)

Leigh Osofsky (Miami), Strategic Simplicity and the Tax Law 
Commentators:  Andrew Blair-Stanek (Maryland), Itai Grinberg (Georgetown)

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June 5, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

1st Annual Mid-Career Tax Professors Workshop Concludes Today At Ohio State

Ohio State LogoPanel #5

Miranda Perry Fleischer (San Diego), Making The Charitable Deduction More Charitable
Commentator:  Benjamin Leff (American)

Brian Galle (Georgetown), Pay It Forward? Law and the Problem of Restricted-Spending Philanthropy
Commentator:  Stephanie Hoffer (Ohio State)

Samuel Brunson (Loyola-Chicago), Tax & Religious Exceptions
Commentator:  Bobby Dexter (Chapman)

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June 5, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, June 4, 2015

10th Annual Junior Tax Scholars Workshop Kicks Off Today At Texas

Texas LogoPanel #1:  Compliance

Tessa Davis (South Carolina), Of Tax Evasion and Bad Citizens
Commentators:  Emily Satterthwaite (Toronto), Randle Pollard (Indiana)

Emily Satterthwaite (Toronto), Tax Compliance Learning
Commentators:  Susie Morse (Texas), Andy Grewal (Iowa)

Susan Morse (Texas), Tax Anti-Avoidance Law in Australia and the United States
Commentators:  Tessa Davis (South Carolina), Allen Madison (South Dakota)

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June 4, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

1st Annual Mid-Career Tax Professors Workshop Kicks Off Today At Ohio State

Ohio State LogoPanel #1

Rifat Azam (Radzyner), Responsible Corporate Tax
Commentator:  Samuel Brunson (Loyola-Chicago)

Adam Rosenzweig: (Washington University), Electing Arbitrage: Tax Elections, Tax Fictions and Cross-Border Tax Arbitrage
Commentator:  Rebecca Kysar (Brooklyn)

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June 4, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, June 3, 2015

University Of Texas Hosts Inaugural Texas Tax Faculty Workshop

Texas LogoThe University of Texas School of Law is hosting the inaugural Texas Tax Faculty Workshop today with these papers:

  • Bret Wells (Houston), The Foreign Tax Credit War
    Discussants:  Susie Morse (Texas), Bob Peroni (Texas)
  • Bryan Camp (Texas Tech), How the IRS Can Regulate Return Preparers Without New Law
    Discussants:  Dennis Drapkin (Jones Day, Dallas), John Dzienkowski (Texas)
  • Bob Peroni (Texas), Designing a U.S. Minimum Tax on Foreign Business Income (with Stephen Shay (Harvard) & Clifford Fleming (BYU))
    Discussant:  Bret Wells (Houston)
  • Susie Morse (Texas), Tax Anti-Avoidance Law in Australia and the United States (with Robert Deutsch (University of New South Wales))
    Discussants:  Stephen Black (Texas Tech), Calvin Johnson (Texas)

June 3, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 2, 2015

Blank Presents The Timing Of Tax Transparency Today In Sweden

BlankJoshua D. Blank (NYU) presents The Timing of Tax Transparency in Gävle, Sweden today at a Conference on Secrecy and Transparency in Tax Administration”co-hosted by Gävle University College, Vienna University of Economics and Business and Örebro University:

Fairness in the administration of the tax law is a subject of intense focus in the United States. As myriad recent headlines reveal, the Internal Revenue Service has been accused of failing to enforce the tax law equitably in its review of gift and estate tax returns of millionaires, the international tax structures of multinational corporations and applications for tax-exempt status by political organizations, among others. Many have argued that greater “tax transparency” would better empower the public to hold the IRS accountable and the IRS to defend itself against accusations of malfeasance. Mandatory public disclosure of taxpayers’ tax return information is often proposed as a way to achieve greater tax transparency. Yet, in addition to concerns regarding exposure of personal and proprietary information, broad public disclosure measures pose potential threats to the taxing authority’s ability to enforce the tax law.

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June 2, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, May 31, 2015

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

  • Panel #14:  The Creation of Transnational Legal Orders in Tax: Actors, Processes and Their Implications
  • Panel #15:  Eclecticism in Tax Law

Panel #14:  The Creation of Transnational Legal Orders in Tax: Actors, Processes and Their Implications (Adam Rosenzweig (Washington University), Chair & Discussant)

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May 31, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, May 30, 2015

European Association Of Tax Law Professors Annual Meeting

EATLP Logo (2013)Tax panel at today's European Association of Tax Law Professors Annual Meeting:  

Peer Review in Tax Law

Part One – Fact Finding About Peer-Reviewing

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May 30, 2015 in Conferences, Tax | Permalink | Comments (0)

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

  • Panel #10:  Social Issues and Taxation
  • Panel #11:  Using the Tax System to Address Social Problems
  • Panel #12:  The Tax System, Regulation, and the Environment
  • Panel #13:  Theory and Constitutionalism in Tax Law
  • International, Socio-legal Feminisms: Perspectives on Taxation Law

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

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May 30, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, May 29, 2015

European Association Of Tax Law Professors Annual Meeting

EATLP Logo (2013)U.S. Tax Prof presentations at today's European Association of Tax Law Professors Annual Meeting:

May 29, 2015 in Conferences, Tax | Permalink | Comments (0)

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

  • Panel #5:  Business and Entity Taxation
  • Panel #6:  Inequality, Distribution and the State
  • Panel #7:  Topics in the Theory and Practice of Tax Law
  • Panel #8:  Taxation, Development and Emerging Countries
  • Panel #9:  Problems Raised by Nonprofit Organizations
  • Author Meets Reader:  Confidence Games: Lawyers, Accountants and the Tax Shelter Industry

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

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May 29, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 28, 2015

Today's Law, Society & Taxation Panels

L&SToday's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

  • Panel #1:  History and Fiscal Policy
  • Panel #2:  The Treasury, the IRS, and Problems of Tax Administration
  • Panel #3:  Courts and Tax Administration
  • Panel #4:  Problems in International and Interregional Taxation
  • Increasing Access to Justice Through Alternative Avenues

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

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May 28, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, May 27, 2015

Papers From The 2014 IRS-TPC Research Conference: Advancing Tax Administration

TPC-IRSThe IRS has released the papers from the 2014 IRS-TPC Research Conference: Advancing Tax Administration (abstracts of papers here):

Session #1:  Taxpayer Compliance Costs and Tax Administration

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May 27, 2015 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 21, 2015

NYU Symposium: Tax And Corporate Social Responsibility

NYUSymposium, Tax and Corporate Social Responsibility, 11 N.Y.U. J.L. & Bus. 1-189 (2014):

Articles

Proceedings

Panel 1:  Should Corporations Pay Tax?,  11 N.Y.U. J.L. & Bus. 125 (2014)

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May 21, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, May 20, 2015

London Conference on Tax Citizenship and Income Shifting

Max Planck Institute for Tax Law and Public Finance, Norwegian Center of Taxation, and University of Notre Dame host a two day multi-disciplinary international taxation conference on Tax Citizenship and Income Shifting at Notre Dame's London Global Gateway. Among the interesting tax papers are:

May 20, 2015 in Conferences, Tax | Permalink | Comments (0)

Saturday, May 16, 2015

Tax Papers at Today's American Law & Economics Association Annual Meeting at Columbia

ALEATax papers at today's American Law & Economics Association Annual Meeting at Columbia:

Empirical Research in Taxation
Panel Chair:  Kyle Rozema (Cornell)

In addition, two Tax Profs are chairing other panels and presenting papers:

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May 16, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, May 15, 2015

Tax Papers at Today's American Law & Economics Association Annual Meeting at Columbia

ALEATax panels at today's American Law & Economics Association Annual Meeting at Columbia:

Topics in Tax Policy Design I 
Panel Chair:  Yehonatan Givati (Hebrew University of Jerusalem)

Topics in Tax Policy Design II
Panel Chair: Zachary Liscow (Yale)

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May 15, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 14, 2015

NTA 45th Annual Spring Symposium: The 20th Century Tax Code In A 21st Century World

The 45th Annual Spring Symposium on The 20th Century Tax Code in a 21st Century World: Where Are the Pressure Points? by the National Tax Association and American Tax Institute kicks off today in Washington, D.C.

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May 14, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, May 8, 2015

University College London Hosts Conference Today on The Philosophical Foundations of Tax Law

UCLUniversity College London Faculty of Laws hosts a two-day conference beginning today on The Philosophical Foundations of Tax Law:

There is currently very little literature considering the philosophical aspect of tax law. Yet given the controversy that surrounds tax, particularly in a turbulent economic environment, it is an excellent time to explore tax from a philosophical perspective. It is essential that we have a complete understanding of the answers to some of the seemingly basic questions which surround tax, before we can begin to think about what a tax system should look like. Questions such as what in fact is a tax? Why should we tax? How much should we tax and on whom should tax be levied? What should taxes be used for? How do ideas of fairness and justice tie in with the tax system?  The consideration of all these questions is crucial to a complete understanding of the tax system and the future of the tax system.

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May 8, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, May 7, 2015

ABA Tax Section May Meeting

LectureThe ABA Tax Section May meeting kicks off today in Washington, D.C. The full program is here. Today's highlight is the annual Laurence Neal Woodworth Memorial Lecture in Federal Tax Law and Policy on Prospects for Tax Reform delivered by Dave Camp (Senior Policy Advisor, PricewaterhouseCoopers; Former Chair, House Ways & Means Committee).  Tax Profs with speaking roles today include:

  • Low Income Taxpayers Representation Workshop:  Keith Fogg (Villanova), Robert Nassau (Syracuse)

May 7, 2015 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, May 1, 2015

Barry Presents Tax Regulation, Transportation Innovation, and the Sharing Economy Today at Georgia

BarryJordan M. Barry (San Diego) presents Tax Regulation, Transportation Innovation, and the Sharing Economy, 82 U. Chi. L. Rev. Dialogue 69 (2015) (with Paul L. Caron (Pepperdine)) at the 6th Annual Meeting of the Association for Law, Property & Society (ALPS) today at the University of Georgia School of Law:

Many emerging companies’ business models center on helping consumers to share assets in new ways. This “sharing economy” has already experienced tremendous growth and attracted considerable investment capital and talent. Yet, as is often the case with economic innovations, existing regulatory structures have hindered the growth of the sharing economy, reducing its popularity and slowing its development.

This Article explores the tension between innovation and regulation, both in general and in a specific context: the intersection of the transportation sector of the sharing economy and the qualified transportation fringe benefit rules of Internal Revenue Code Section 132.

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May 1, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, April 30, 2015

Brown Discusses Tax Fairness and the Racial Wealth Gap Today in Washington, D.C.

BannerDorothy Brown (Vice Provost, Emory) speaks on a panel on What's the Code Got to Do with It? Tax Fairness and the Racial Wealth Gap at the Color of Wealth Summit: The United States of Opportunity today at the Congressional Auditorium in the U.S. Capitol Visitor Center in Washington, D.C. (Program):

Out of the world’s top 22 industrialized countries, the United States has the highest level of wealth inequality after accounting for taxes and transfers. Despite redistributive measures such as the Earned Income Tax Credit, the U.S. tax code and other transfers do less to address wealth inequality than has been commonly understood.

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April 30, 2015 in Conferences, Tax | Permalink | Comments (0)

Wednesday, April 29, 2015

Call for Papers: Global Conference on Environmental Taxation

16th

The 16th Global Conference on Environmental Taxation to be held in Sydney, Australia  on September 23-26, 2015 has issued a Call for Papers:

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April 29, 2015 in Conferences, Scholarship, Tax, Tax Faculty Metro Area Rankings | Permalink | Comments (0)

Tuesday, April 28, 2015

Symposium: The 100th Anniversary of the Income Tax

NYLSSymposium, The 100th Anniversary of the Revenue Act of 1913: Marking a Century of Income Tax Law in the United States, 59 N.Y.L. Sch. L. Rev. 261-420 (2014):

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April 28, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, April 25, 2015

Ring Presents Can Sharing Be Taxed? Today at Fordham

FordhamDiane M. Ring (Boston College) presents Can Sharing Be Taxed?, 93 Wash. U. L. Rev. ___ (2016) (with Shu-Yi Oei (Tulane)), at Fordham today as part of its conference on Sharing Economy, Sharing City: Urban Law and the New Economy:

The past few years have seen the rise of a new model of production and consumption of goods and services, often referred to as the “sharing economy.” Fueled by startups such as Uber and Airbnb, sharing enables individuals to obtain rides, accommodations, and other goods and services from peers via the Internet or mobile application in exchange for payment. The rise of sharing has raised questions about how it should be regulated, including whether existing laws and regulations can and should be enforced in this new sector or whether new ones are needed.

In this Article, we explore those questions in the context of taxation. We argue that, contrary to the claims of some commentators, the application of substantive tax law to sharing is mostly (though not completely) clear, because current law generally contains the concepts and categories necessary to tax sharing. However, tax enforcement and compliance may present challenges, as a result of two distinctive features of sharing. First, some sharing businesses tend to opportunistically pick the more favorable regulatory interpretation if there is ambiguity regarding which rule applies or whether a rule applies. This leads to compliance and enforcement gaps. Second, the “microbusiness” nature of sharing raises unique compliance and enforcement concerns. We suggest strategies for addressing these dual challenges, including lower information reporting thresholds, safe harbors and advance rulings to simplify tax reporting, and targeted enforcement efforts.

April 25, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, April 24, 2015

ATPI Hosts Conference Today On Delivering Benefits To Low-income Taxpayers

ATPI Logo (2015)The American Tax Policy Institute hosts a conference today on Delivering Benefits to Low-income Taxpayers through the Tax System  organized by George Plesko (Connecticut) and Stephen Shay (Harvard) in Washington, D.C.:

Congress has increasingly tasked the IRS to deliver a range of benefits through the tax system. The tax system has become home to some of our most important social policies, including health care, work incentives and poverty relief. The program will bring together leading academics, policymakers and administrators from both the US and abroad to consider issues revolving around administration and design of these important policies.

Panel #1:  Creative Ways to Improve Targeting and Take-Up of Earnings-Related Tax Benefits

This panel will consider ways the US tax system can adapt to its increasing role as a provider of benefits to low-income workers. The three papers explore creative approaches for better targeting of EITC benefits, including using information from other provisions and compliance functions to identify nonparticipants, experimenting with providing the EITC in advance to Chicago, and a proposal to replace existing benefits with a work credit.

Moderator/Discussant:  Damon Jones (Chicago)
Panelists:  Day Manoli (Texas), Elaine Maag (Tax Policy Center), David Marzahl (Center for Economic Progress)

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April 24, 2015 in Conferences, Tax | Permalink | Comments (0)

Wednesday, April 22, 2015

Florida Tax Institute Kicks Off Today

FloridaThe three-day Florida Tax Institute kicks off today at the Grand Hyatt in Tampa.  Tax Prof speakers include:

  • Sam Donaldson (Georgia State), Recent Developments Affecting Estate Planning
  • Lawrence Lokken (Florida), Current Developments in International Taxation
  • Martin McMahon (Florida) & Bruce McGovern (South Texas), Recent Developments in Federal Income Taxation 
  • Louis Nostro (Nostro Jones) & Grayson McCouch (Florida), Innovative Charitable Gift Planning Strategies
  • Hap Shashy (King & Spalding) & Michael Friel (Florida), Debt vs. Equity

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April 22, 2015 in Conferences, Tax | Permalink | Comments (0)

Tuesday, April 21, 2015

14th Annual Conducting Empirical Legal Scholarship Workshop

Wash.U. LogoThe 14th Annual Workshop on Conducting Empirical Legal Scholarship, co-taught by Lee Epstein (Washington University) and Andrew D. Martin (Michigan), will run from June 15-17 at Washington University in St. Louis. The workshop is for law school faculty, lawyers, political science faculty, and graduate students interested in learning about empirical research and how to evaluate empirical work. It provides the formal training necessary to design, conduct, and assess empirical studies, and to use statistical software (Stata) to analyze and manage data.

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April 21, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Friday, April 17, 2015

Pepperdine Law Review Symposium Today On International Arbitration And The Courts

Brochure 2I am sitting in on a wonderful Pepperdine Law Review symposium on International Arbitration and the Courts, organized by my friends and colleagues Trey Childress and Jack Coe. There is an all-star cast of speakers, including George Bermann (Columbia), Andrea Bjorklund (McGill), Christopher Drahoal (Kansas), Alan Rau (Texas), Jan Schaefer (King & Spalding, Frankfurt), Maxi Scherer (Queen Mary University of London), Abby Cohen Smutny (White & Case, Washington, D.C.), and Jarrod Wong (McGeorge). You can view the live stream here.

April 17, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Friday, April 10, 2015

Tax Presentations at Today's Indiana Symposium on Living Without in America

Indiana (2015)The Indiana Journal of Law and Social Equality hosts a symposium today on Living Without in America.  Tax Prof Ajay Mehrotra is moderating a panel on Economics and Poverty, with two tax presentations:

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April 10, 2015 in Conferences, Tax | Permalink | Comments (0)

Thursday, April 9, 2015

NBER Public Economics Program Meeting

NBERThe National Bureau of Economic Research's two-day Public Economics Program Meeting kicks off today in Boston with several tax papers:

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April 9, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, April 8, 2015

Brown: The IRS Should Report on Tax Returns Filed by All 535 Members of Congress

535National Journal, Congressional Tax Returns Could Tell Us a Lot:

Dorothy Brown, a professor at Emory University who specializes in tax law, has proposed an idea to finally spur tax reform: examining the tax returns of all 535 members of Congress. I recently spoke with her about the proposal, which she calls "The 535 Report." Our conversation has been edited and condensed. ...

How long have you been talking about the 535 Report?

I spoke about this at a Pepperdine University Law School symposium in January 2013 [Tax Advice for the Second Obama Administration] and wrote a law-review article for the symposium that was published that April. [The 535 Report: A Pathway to Fundamental Tax Reform, 40 Pepp. L. Rev. 1155 (2013)] I study presidential tax returns, which are voluntarily disclosed, and I started thinking: Imagine what I'd find if I had congressional tax returns.

What needs to be done to take this idea further?

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April 8, 2015 in Conferences, Congressional News, Scholarship, Tax | Permalink | Comments (0)

Saturday, April 4, 2015

18th Annual Critical Tax Theory Conference Concludes Today at Northwestern

Northwestern (2014)The 18th Annual Critical Tax Theory Conference concludes today at Northwestern:

Critical tax scholarship aims at looking beyond the language of the Code and regulations to examine what the tax law actually does. It has roots in critical legal studies generally, and therefore Critical tax scholars frequently ask why the tax laws are the way they are and what impact tax laws have on historically disempowered groups, such as people of color; women; lesbian, gay, bisexual, and transgendered individuals; low-income and poor individuals; the disabled; and nontraditional families. But Critical tax scholarship is not limited either to those topics or to any particular methodology.

Critical tax scholarship shares the following goals: (1) to uncover bias in the tax laws; (2) to explore and expose how the tax laws both reflect and construct social meaning; and (3) to educate nontax scholars and lawyers about the interconnectedness of taxation, social justice, and progressive political movements. Critical tax scholars employ a variety of methods to achieve these goals such as bringing "outsider" perspectives to the study of tax law; using historical material, contemporary case studies, and personal or fictional narratives to illustrate the practical impact of the tax laws on individuals and groups; interpreting social science and economic data to show how the tax laws impact groups differently; and exploring the interconnectedness of tax laws with economic forces such as the labor market and international financial and political development.

Panel #6:  General Tax Base (Moderator: Alice Abreu (Temple))

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April 4, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Friday, April 3, 2015

18th Annual Critical Tax Theory Conference Kicks Off Today at Northwestern

Northwestern (2014)The 18th Annual Critical Tax Theory Conference kicks off today at Northwestern:

Critical tax scholarship aims at looking beyond the language of the Code and regulations to examine what the tax law actually does. It has roots in critical legal studies generally, and therefore Critical tax scholars frequently ask why the tax laws are the way they are and what impact tax laws have on historically disempowered groups, such as people of color; women; lesbian, gay, bisexual, and transgendered individuals; low-income and poor individuals; the disabled; and nontraditional families. But Critical tax scholarship is not limited either to those topics or to any particular methodology.

Critical tax scholarship shares the following goals: (1) to uncover bias in the tax laws; (2) to explore and expose how the tax laws both reflect and construct social meaning; and (3) to educate nontax scholars and lawyers about the interconnectedness of taxation, social justice, and progressive political movements. Critical tax scholars employ a variety of methods to achieve these goals such as bringing "outsider" perspectives to the study of tax law; using historical material, contemporary case studies, and personal or fictional narratives to illustrate the practical impact of the tax laws on individuals and groups; interpreting social science and economic data to show how the tax laws impact groups differently; and exploring the interconnectedness of tax laws with economic forces such as the labor market and international financial and political development.

Panel #1:  Exemptions and Subsidies (Moderator: Evelyn Brody (Chicago-Kent))

  • Neil Buchanan (George Washington), Social Security Is Fair to Future Generations
  • Darryll Jones (Florida A&M), Payments in Lieu of Taxes: The Canary in the Mine of Charitable Property Tax Exemption
  • Richard Schmalbeck (Duke), Declaratory Judgments and Charitable Borders
  • Nancy Shurtz (Oregon) & Maria Di Miceli (IRS), Tax-Exempt Status of Hospitals: Addressing Accountability after the ACA

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April 3, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, March 27, 2015

Minnesota Hosts Symposium Today on Reforming the IRS

Minnesota LogoMinnesota hosts a Tax Policy Symposium today on Reforming the IRS:

Congress asks the IRS to handle a variety of government functions—not just collecting taxes, but also implementing the Affordable Care Act, monitoring the activities of tax-exempt organizations, and administering refundable tax credits designed to accomplish various social welfare goals, among other myriad tasks. Even beyond the controversy over its scrutiny of conservative political organizations, the IRS faces criticism for its handling of many of its congressionally-assigned functions, from its declining ability to handle routine taxpayer phone calls to its efforts to address fraud in the Earned Income Tax Credit program. Meanwhile, Congress has reduced the IRS’s budget, making it difficult for the IRS to accomplish all of its myriad tasks successfully. But even if Congress gave the IRS better funding, could the IRS accomplish all that Congress asks of it effectively? Or has the IRS reached a point institutionally at which it simply cannot do its many jobs well, irrespective of the funding that Congress provides? If it cannot, then what might IRS reform look like? [The symposium papers will be published in the Spring 2016 issue of the Columbia Journal of Tax Law.]

Keynote Address:   Nina Olson (National Taxpayer Advocate), The IRS and Taxpayer Trust: Recent Research on Promoting Compliance

Panel #1:

  • Steve Johnson (Florida State), Law From the Sublime to the Ridiculous and Most Things in Between: Options for Tax Administration in an Era of Growing Responsibilities for Shrinking Budgets
  • Leandra Lederman (Indiana), Does the IRS Need Further Reform? 
  • Commenters:  Andy Grewal (Iowa), Joe Thorndike (Tax Analysts)
  • Moderator:  Morgan Holcomb (Hamline)

Panel #2:

  • Lloyd Mayer (Notre Dame), The Better Part of Valour is Discretion: Should the IRS Surrender Its Oversight of Tax-Exempt Organizations?
  • Amy Monahan (Minnesota), The IRS as Health Care Agency
  • Commenters:  Paul Caron (Pepperdine), Chris Walker (Ohio State)
  • Moderator:  Claire Hill (Minnesota)

Panel #3:

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March 27, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Virginia Tax Study Group Meets Today

Virginia Tax Review (2015)The Virginia Tax Study Group meets today:

Panel #1:  D.C. Panel

  • Cameron Arterton (Deputy Tax Legislative Counsel, U.S. Treasury Department)
  • Tony Coughlin (Tax Counsel, Senate Finance Committee)
  • Rohit Kumar (Principal, PricewaterhouseCoopers)
  • Cecily Rock (Senior Legislation Counsel, Joint Committee on Taxation)
  • Jon Traub (Principal, Deloitte)

Panel #2:  The Significance of Recent Inversion Activity for Business Tax Reform, and Administrative Response

  • Ed Kleinbard (USC), Competitiveness’ Has Nothing to Do With It, 144 Tax Notes 1055 (Sept. 1, 2014)
  • Commentators:  Steve Shay (Harvard), Brenda Zent (Attorney-Advisor, Office of International Tax Counsel, U.S. Treasury Department)
  • Moderator:  Ruth Mason (Virginia)

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March 27, 2015 in Conferences, Tax | Permalink | Comments (0)

Thursday, March 26, 2015

April 1 Call for Papers Deadline: IFA International Tax Symposium

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

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

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

Wednesday, March 25, 2015

Kirsch, Schneider Debate Citizenship-Based Taxation v. Residence-Based Taxation

ACAThe American Citizens Abroad Global Foundation has released a new video aimed at breaking down the merits of Residence-based taxation in a clear and simple way for key decision makers and the public:  21st Century Taxation of Americans Abroad: Citizenship-based Taxation vs. Residence-based Taxation

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March 25, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (5)

Conference on Billy Joel and the Law

Billy Joel_Page_1Touro hosted a two-day conference on Billy Joel and the Law this week:

This conference follows in the path of previous conferences exploring connections between the work of a singer-songwriter and the American legal system. In 2005, Widener Law School hosted The Lawyer as Poet Advocate: Bruce Springsteen and the American Lawyer, and in 2011, Fordham Law School hosted Bob Dylan and the Law, co-sponsored by Touro Law Center. Building on the success of these events, we will consider ways in which Billy Joel’s work relates to American law, society, and culture. Sessions will offer a wide range of perspectives, including those of judges, lawyers, law professors, and music scholars. We look forward to a meaningful and entertaining event that will foster thought provoking conversations about the relevance of Billy Joel’s work to our understanding of the American legal system.

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March 25, 2015 in Conferences, Legal Education | Permalink | Comments (5)