TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Tuesday, May 23, 2017

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

Arkansas Fayetteville LogoPanel #6

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

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

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

Monday, May 22, 2017

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

Arkansas Fayetteville LogoPanel #1

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

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

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

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

Friday, May 19, 2017

Houston Hosts Third Annual Texas Tax Faculty Workshop

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

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

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

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

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

Thursday, May 18, 2017

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

NTA

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

Exploring the Destination-Based Cash Flow Tax

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

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

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

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

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

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

 

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

Thursday, May 11, 2017

Tax Presentations At The Mid-Atlantic Junior Faculty Forum

MAJFFMid-Atlantic Junior Faculty Forum:

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

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

Sunday, May 7, 2017

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

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

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

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

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

Saturday, May 6, 2017

Roberts Presents Environmental Opportunities In Tax Reform At Columbia

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

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

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

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

Tuesday, May 2, 2017

BYU International Tax Symposium

BYU (2016)Symposium, Important Issues in International Tax Law and Policy, 2016 BYU L. Rev. 1603-1965:

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May 2, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Papers From The 2016 IRS-TPC Research Conference On Tax Administration

TPCIRSThe IRS has released the papers from the 2016 IRS-TPC Joint Research Conference: on Tax Administration (program, abstracts, research bulletin):

Foreword

1. Interventions: Influencing Taxpayer Compliance

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May 2, 2017 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (0)

Call For Papers: NTA 110th Annual Conference On Taxation

National Tax Association (2016)The National Tax Association has issued a Call for Papers for its 110th Annual Conference on Taxation to be held Nov. 9-11, 2017 in Philadelphia:

The 110th Annual Conference on Taxation will cover a broad range of topics including, but not limited to, taxation and tax policies; expenditure policies; government budgeting; intergovernmental fiscal relations; and subnational, national, and international public finance. The conference will focus, as always, on policy-relevant research bearing on taxation and government spending.

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May 2, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, April 30, 2017

Lederman Presents Does Enforcement Crowd Out Voluntary Tax Compliance? At Indiana

LedermanLeandra Lederman (Indiana-Bloomington) presented To What Extent Does Enforcement Crowd Out Voluntary Tax Compliance? yesterday at the Indiana University School of Public and Environmental Affairs Conference on Applied Research in Public Finance

Tax collectors generally use enforcement methods, such as audits and the imposition of penalties, to deter noncompliance with tax laws. Although this approach is consistent with most economic modeling of tax compliance, some scholars caution that enforcement may backfire, “crowding out” taxpayers’ intrinsic motivations to pay taxes to such an extent that they reduce their tax payments. This article analyzes the existing evidence to determine if and when this occurs. Field studies suggest that enforcement tools, such as audits, are effective deterrents, generally greatly increasing tax collections.

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April 30, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, April 28, 2017

UC-Hastings Hosts Northern California Tax Roundtable

NorCalUC-Hastings hosts the Spring 2017 Northern California Tax Roundtable today with these papers:

Joseph Bankman (Stanford), Collecting the Rent: The Global Battle to Capture MNE Profits (with Mitchell Kane (NYU) & Alan Sykes (Stanford))
Commentator: Manoj Viswanathan (UC Hastings)

Mark Gergen (UC-Berkeley), How to Tax Global Capital
Commentator:  Annette Nellan (San Jose State)

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

Tuesday, April 18, 2017

Columbia Symposium:  The House GOP Better Way To Tax Reform

Better WaySymposium, The Better Way Plan, 8 Colum. J. Tax L. 113-308 (2017):

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April 18, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, April 8, 2017

Pepperdine Law Review Symposium:  The Supreme Court, Politics And Reform

Symposium

The United States Supreme Court has long been criticized for injecting politics into its decision-making instead of adhering to the rule of law. Yet the recent events surrounding President Barack Obama’s nomination of Merrick Garland to the Court, and the successful gamble of the Senate Republicans to refuse to hold confirmation hearings in hopes that the presidential election would allow their party to fill the seat, has cast this criticism into even starker relief.

But has the confirmation process become so dysfunctional and contentious because the Court itself has become unduly political? Or has the Court become unduly political because of external political pressures? Or has the Court remained faithful to the rule of law while political tempests attempt to threaten its independence as an institution of laws? And if for whatever reason the Court has become unduly political, what reforms can best address this problem? At this symposium, renowned legal scholars, and past and present judges, will explore these questions which remain critical to maintaining a proper separation of powers in our constitutional system.

We hope you can join us for this important and exciting debate that will feature lead presenters Akhil Amar (Yale), Erwin Chemerinsky (Dean, UC-Irvine), Michael McConnell (Stanford), Richard Posner (U.S. Court of Appeals for the Seventh Circuit), and Mark Tushnet (Harvard). A LiveStream of the symposium is available here.

Opening Address (8:45 a.m. PST):  Michael McConnell (Stanford)

Presentation (9:45 a.m.):  Hon. Richard Posner (U.S. Court of Appeals for the Seventh Circuit)
Respondents:  Jennifer Chacon (UC-Irvine), Deanell Tacha (Dean, Pepperdine)

Presentation (11:00 a.m.):  Mark Tushnet (Harvard)
Respondents:  Paul Finkelman (Pittsburgh), Robert Pushaw (Pepperdine)

Luncheon Address: (12:00 p.m.):  Erwin Chemerinsky (Dean, UC-Irvine)

Presentation  (1:45 p.m.):  Akhil Amar (Yale)
Respondents:  Rebecca Brown (USC), Douglas Kmiec (Pepperdine)

Break-Out Sessions (3:45 p.m.):

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April 8, 2017 in Conferences, Legal Education | Permalink | Comments (0)

Friday, April 7, 2017

Mann Presents Using Tax Law To Control Obesity Today At Lewis & Clark

Lewis & ClarkRoberta Mann (Oregon) presents Controlling the Environmental Costs of Obesity today at the symposium on 21st Century Food Law: What's On Our Plates? at Lewis & Clark:

Obesity is increasingly viewed as a major health problem across the world. Obesity presents both external and internal costs. Obesity alone may be responsible for some $2 trillion in medical costs and lost productivity, representing significant external costs. Internal costs occur because people make eating and drinking choices without being aware of the eventual damage to their health. Obesity also carries environmental costs. Consumption of certain energy dense foods made from corn and soy (including meat) increases soil erosion and water pollution from fertilizer use. Governmental policy encourages the production of such crops. Being overweight decreases physical activity and personal mobility, leading to increased use of motor vehicles. Environmental factors such as sprawl and transportation policy affect obesity rates. When people cannot walk or take public transportation to work, they spend more time in their cars. They have less time to exercise and prepare healthy meals. Hence, both obesity’s effect on the environment and the environment’s effect on obesity lead to increased carbon emissions and exacerbate climate change. Taxes can potentially control both the external and internal costs of obesity.

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

Saturday, April 1, 2017

20th Annual Critical Tax Theory Conference At St. Louis

St. Louis (2016)St. Louis hosts the 20th Annual Critical Tax Theory Conference today:

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.

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April 1, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, March 31, 2017

St. Louis Hosts Conference Today On Taxation And Migration

St. LouisSt. Louis hosts a conference today on Critical Issues in Comparative and International Taxation: Taxation and Migration:

As ever growing numbers of individuals seek economic and political refuge in Europe and North America, and as increasing numbers of individuals and businesses seek refuge from the tax burdens of their home jurisdictions in lower tax jurisdictions, the resulting immigration and emigration strain the national economies of affected countries causing them to modify their taxation rules and structures. This conference explores the effects of taxation on migration and the effects of migration on taxation.

Panel #1:  Migrant Tax Plight, Human Rights, and Hidden Wealth

Panel #2:  Combatting Expatriation

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March 31, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Call For Papers: NTA 110th Annual Conference On Taxation

National Tax Association (2016)The National Tax Association has issued a Call for Papers for its 110th Annual Conference on Taxation to be held Nov. 9-11, 2017 in Philadelphia:

The 110th Annual Conference on Taxation will cover a broad range of topics including, but not limited to, taxation and tax policies; expenditure policies; government budgeting; intergovernmental fiscal relations; and subnational, national, and international public finance. The conference will focus, as always, on policy-relevant research bearing on taxation and government spending.

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March 31, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, March 29, 2017

AALS Call For Papers:  The Challenges And Opportunities Of Exotic Hybrids

AALS (2018)The AALS Section on Agency, Partnership, LLCs and Unincorporated Association, in conjunction with the AALS Sections on Taxation, Securities, and Business Associations, have issued a Call for Papers for a program on The Challenges and Opportunities of Exotic Hybrids—Series LLCs, Up-C’s and Master Limited Partnerships at the 2018 AALS Annual Meeting in San Diego:

Business entity structures continue to evolve as legal innovations mature into recognized business association forms. For example, variants on LLC and limited partnership forms can be used to maximize asset protection, leverage tax advantages, access capital markets, and achieve other business objectives. The program will introduce attendees to several “exotic” hybrid structures and discuss the challenges and opportunities associated with each. The program will be informative — inviting subject matter experts to educate audience members — and exploratory, critically examining the tax, governance, private ordering, securities, and policy implications of new entity structuring tools.

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March 29, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, March 28, 2017

Brooklyn Symposium:  Reconsidering The Tax Treaty

Brooklyn Logo (2016)Symposium, Reconsidering the Tax Treaty, 41 Brook. J. Int'l L. 967-1301 (2016):

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

Friday, March 24, 2017

Tulane Hosts 7th Annual Tax Roundtable

Tulane (2015)7th Annual Tulane Tax Roundtable:

Lily Batchelder (NYU)
Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing
Discussant:  Steve Sheffrin (Tulane)

Daniel Hemel (Chicago)
The Federalist Safeguards of Progressive Taxation
Discussant:  Lily Faulhaber (Georgetown)

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

Monday, March 13, 2017

Second International Conference On Taxpayer Rights Kicks Off Today In Vienna

Tuesday, February 28, 2017

Columbia Hosts Program Tonight On Tax Reform Under The Trump Administration

Columbia LogoColumbia's Richman Center for Business, Law, and Public Policy hosts a program tonight on Tax Reform Under The Trump Administration:

U.S tax reform for corporations and individuals has been discussed for years. Now we have a unified political environment in both the Executive and Legislative branches of government. What are the proposals we can expect from them? What will be the impact? Comments have already been made about a border adjustable tax on imports. How will that work? What will be the likely impact on trade? What changes will impact individuals? Will taxes really be cut for the middle class? Will income inequality get better or worse because of this?

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

Monday, February 27, 2017

Call For Proposals: Association For Mid-Career Tax Law Professors (March 1 Deadline)

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

MCThe AMT organizing committee — Jennifer Bird-Pollan (Kentucky), Miranda Fleischer (San Diego), Will Foster (Arkansas), Brian Galle (Georgetown), and Susie Morse (Texas) — welcomes proposals for our annual conference.

AMT is a recurring conference intended to bring together relatively recently-tenured professors of tax law for frank and free-wheeling scholarly discussion. Our third annual meeting will be held on Monday and Tuesday, May 22 and 23, 2017, on the campus of the University of Arkansas School of Law in Fayetteville, Arkansas. We’ll begin early on Monday and adjourn by noon on Tuesday.

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

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

Tuesday, February 14, 2017

Call For Business Tax Papers:  Oxford University Symposium

OxfordThe Oxford University Centre for Business Taxation has issued a call for papers for its annual symposium:

The 11th Annual Academic Symposium will take place between 26 and 28 June 2017.  A call for papers will be issued in due course. The symposium will be held at Saïd Business School, Park End Street, Oxford.

The call for papers is now live. If you wish to make a submission the deadline is Monday 27 February 2017. Papers will be selected, and invitations extended, by Monday 27 March 2017.

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

Monday, February 13, 2017

Call For Tax Papers:  First Mid-Atlantic Junior Faculty Forum

Richmond (2017)Mid-Atlantic Junior Faculty Forum: Call for Papers:

The University of Richmond School of Law invites submissions for the inaugural Mid-Atlantic Junior Faculty Forum. This workshop will be held on Wednesday, May 10 and Thursday, May 11, 2017 in Richmond, Virginia.

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February 13, 2017 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Mini-Symposium:  The Future Of Tax Administration And Enforcement

Christopher J. Walker (Ohio State), Surly Subgroup Mini-Symposium on The Future of Tax Administration and Enforcement, Yale J. on Reg.: Notice & Comment (Feb. 11, 2017):

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

Friday, February 3, 2017

Georgetown Hosts Conference Today On Tax Competition

GUThe Georgetown Institute of International Economic Law (IIEL) and International Tax Policy Forum (ITPF) host a conference today on Tax Competition (program):

Unlike the United States―which currently has the highest statutory corporate tax rate in the developed world―other countries have been lowering corporate tax rates and increasing reliance on consumption taxes. Recently, various multilateral and unilateral efforts to limit income tax competition have reshaped the international tax landscape. In response to these developments, the United States is now considering major tax reforms to restore American competitiveness, such as the destination-based cash flow tax proposed in the House Republican Blueprint.

This conference brings together experts from a variety of backgrounds to share their views on international tax competition and U.S. tax policy. A series of panels will consider the global trend towards consumption taxation, how recent efforts to curtail income tax avoidance interact with tax competition, and the economic effects of international tax competition. The closing panel will consider how the United States should respond.

Panel #1:  BEPS and Tax Competition

  • James R. Hines (Michigan) (moderator)
  • Lilian V. Faulhaber (Georgetown)
  • Michael Smart (Toronto)

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

Wednesday, February 1, 2017

Call For Tax Papers: Stanford/Yale/Harvard Junior Faculty Forum

Stanford Yale HarvardStanford/Yale/Harvard Junior Faculty Forum: Request For Submissions:

Stanford, Yale, and Harvard Law Schools announce the 18th session of the Junior Faculty Forum to be held at Stanford Law School on June 6-7, 2017 and seek submissions for its meeting.

The Forum's objective is to encourage the work of scholars recently appointed to a tenure-track position by providing experience in the pursuit of scholarship and the nature of the scholarly exchange. Meetings are held each spring, rotating at Yale, Stanford, and Harvard. Twelve to twenty scholars (with one to seven years in teaching) will be chosen on a blind basis from among those submitting papers to present. One or more senior scholars, not necessarily from Yale, Stanford, or Harvard, will comment on each paper. The audience will include the participating junior faculty, faculty from the host institutions, and invited guests. The goal is discourse both on the merits of particular papers and on appropriate methodologies for doing work in that genre. We hope that comment and discussion will communicate what counts as good work among successful senior scholars and will also challenge and improve the standards that now obtain. The Forum also hopes to increase the sense of community among American legal scholars generally, particularly among new and veteran professors.

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February 1, 2017 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Tuesday, January 31, 2017

NYU Tax Law Review Symposium:  Tax And Entrepreneurship

NYU TaxSymposium, Tax and Entrepreneurship, 69 Tax L. Rev. 311-457 (2016):

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January 31, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, January 21, 2017

ABA Tax Section Midyear Meeting

ABAThe ABA Tax Section Midyear meeting concludes today in Orlando. The full program is here.  Tax Profs with speaking roles include:

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January 21, 2017 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Wednesday, January 18, 2017

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

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

MCThe AMT organizing committee — Jennifer Bird-Pollan (Kentucky), Miranda Fleischer (San Diego), Will Foster (Arkansas), Brian Galle (Georgetown), and Susie Morse (Texas) — welcomes proposals for our annual conference.

AMT is a recurring conference intended to bring together relatively recently-tenured professors of tax law for frank and free-wheeling scholarly discussion. Our third annual meeting will be held on Monday and Tuesday, May 22 and 23, 2017, on the campus of the University of Arkansas School of Law in Fayetteville, Arkansas. We’ll begin early on Monday and adjourn by noon on Tuesday.

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

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January 18, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Tax Policy Center:  Are Entrepreneurs Overtaxed?

Tax Polcy Center Logo (2017)Tax Policy Center, Are Entrepreneurs Overtaxed?:

Entrepreneurs play a critical role in developing new products, inventing new production techniques, creating jobs, and strengthening our economy. As lawmakers focus on tax reform, it is timely to ask whether America’s tax system treats entrepreneurs appropriately and whether reforms could improve economic performance.

Policy discussions often emphasize how taxes affect incentives to work, save, invest, innovate, and launch new ventures. Because successful entrepreneurs sometimes amass substantial wealth, discussions also consider how the tax burden is shared across people of different means. These considerations are important, but incomplete. Policymakers should also consider the special characteristics of income from entrepreneurial activity.

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January 18, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Saturday, January 7, 2017

Today's AALS Annual Meeting Highlight

AALS (2018)Today's highlight at the 2017 AALS Annual Meeting in San Francisco:

AALS Discussion Group, The Future of Tax Administration and Enforcement:

Enforcement and effective administration of tax laws pose challenges for every country, developed and developing. Moreover, how the tax law is administered determines the substantive effects of the laws on the books.

In the United States, the agency responsible for helping taxpayers voluntarily comply with federal tax laws and for coercing the recalcitrant into complying—the Internal Revenue Service (IRS)—is not only underfunded, its image was badly damaged by what the media often refer to as the “IRS targeting scandal.” The IRS is thus in crisis. Over the last couple of years, it has reduced service to taxpayers, reduced enforcement efforts, experienced hacks of its confidential taxpayer information, and sent out billions of dollars in fraudulent refunds claimed by identity thieves. Other tax collection agencies, both in U.S. and abroad, also struggle with resource and cybersecurity issues.

Discussion Group Participants:

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January 7, 2017 in Conferences, IRS News, Tax | Permalink | Comments (0)

Friday, January 6, 2017

Today's AALS Annual Meeting Highlight

AALS (2018)Today's highlight at the 2017 AALS Annual Meeting in San Francisco:

Section on Taxation, Fiscal Federalism: Balancing Tax Policies at the Federal, State, and Local Levels:

A new administration signals the prospect of a host of tax reform proposals. Accomplishing tax reform at the federal level is challenging enough and rarely are the effects of those reforms on state and local governments taken into account. That remains true even though federal tax policies have ripple effects at the state and local levels that often are not felt uniformly among the states.

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

Thursday, January 5, 2017

Chicago-Kent Symposium:  Nonprofit Oversight Under Siege

Chicago-KentSymposium, Nonprofit Oversight Under Siege, 91 Chi.-Kent. L. Rev. 843-1114 (2016) (table of contents and abstracts):

Dana Brakman Reiser (Brooklyn), Introduction, 91 Chi.-Kent. L. Rev. 843 (2016)

The View from the U.S.:

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January 5, 2017 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Today's AALS Annual Meeting Highlight

AALS (2018)Today's highlight at the 2017 AALS Annual Meeting in San Francisco:

Section on Trusts & Estates, Sex, Death, and Taxes: The Unruly Nature of the Laws of Trusts and Estates:

Trusts and Estates is a broad-based discipline that impacts private citizens’ decisions about sex, death, and taxes. In individuals’ lives, this field is like an operating system that quietly runs in the background, but in reality organizes and informs the end user’s experience, often without the end user’s full awareness. In practice, the field sits at the crossroads of other legal disciplines such as family law, property law, elder law, and tax law. In the academy, it is caught between the practical and theoretical—a microcosm of the questions at the heart of debates about the value and normative objectives of a legal education. Yet, T&E seems to be under–theorized and marginalized in the academy. Therefore, this panel will interrogate T&E’s unruly nature, entertaining inquiries about the intersectionality of gender, race, sexual orientation, and class; the pervasiveness of succession law in aligned fields; its history of adaptation to changing social norms; and the development and evolution of law reform in this area. The panel will explore new visions for the field and frameworks that disrupt and reimagine the field.

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January 5, 2017 in Conferences, Tax | Permalink | Comments (0)

Wednesday, January 4, 2017

Dent:  Conservatives Are Not Welcome At AALS

AALS (2018)National Association of Scholars: Association of American Law Schools: Conservatives Not Welcome, by George Dent (Case Western):

As appropriate to its quasi-governmental status, the AALS nods toward non-partisanship. Its by-laws state that it “expects its member schools to value . . . diversity of viewpoints.” Unfortunately, this commitment has been pure window-dressing. In its law school inspections the AALS often criticizes schools for lack of racial or gender diversity, and it makes a big issue of sexual-orientation diversity, but it never criticizes schools for lack of political diversity.

This is not because law faculties reflect the political diversity of the nation. Empirical evidence confirms the obvious; law faculties tilt overwhelmingly to the left [John O. McGinnis et al., The Patterns and Implications of Political Contributions by Elite Law School Faculty, 93 Geo. L.J. 1167 (2005)]. And in its own programs the AALS displays the same bias. An announcement about the 2016 annual meeting included a list of thirteen scheduled “Speakers of Note.” One or two of them might be considered moderate or non-political, but all others were liberals or radicals; not one was a conservative or libertarian.

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January 4, 2017 in Conferences, Legal Education | Permalink | Comments (13)

Today's AALS Annual Meeting Highlight

AALS (2018)Today's highlight at the 2017 AALS Annual Meeting in San Francisco:

Section on Balance in Legal Education:
Understanding and Connecting the Student Experience
Moderating and Speaking: Joseph Bankman (Stanford), Rhonda Magee (San Francisco)

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January 4, 2017 in Conferences, Legal Education | Permalink | Comments (0)

Friday, December 16, 2016

29th Annual George Washington-IRS International Tax Institute

GWIRSTax Prof speakers at the 29th Annual George Washington-IRS International Tax Institute:

  • Karen Brown (George Washington)
  • Linda Galler (Hofstra)
  • Daniel Hemel (Chicago)
  • Robert Peroni (Texas)
  • Diane Ring (Boston College)
  • David Rosenbloom (NYU)

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December 16, 2016 in Conferences, Tax | Permalink | Comments (0)

Thursday, December 1, 2016

University Of Basel Conference:  Global Histories of Taxation And State Finances Since The Late 19th Century

BaselThe three-day conference on Global Histories of Taxation and State Finances Since the Late 19th Century kicks off today at the University of Basel Institute for European Global Studies:

Taxation has wide-ranging implications for global as well as domestic orders, ranging from budgets and public finances to inequality, the social fabric of societies, and worldwide competition for corporate profits. Since the global financial crisis of 2008 in particular, taxation and the reform of tax systems have become talking points in many parts of the North Atlantic world. The current interest in taxation is welcome, but many of the issues raised more recently have long histories that deserve to be studied in their own right. This international symposium calls on historians and historically-minded sociologists and political scientists with different geographical specializations to engage with the topic of taxation from a wide variety of angles.

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December 1, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, November 21, 2016

ATPI Conference:  Improving The Tax System Using Advances In Social Knowledge And Technology

ATPI Logo (2014)The American Tax Policy Institute sponsored a conference on Improving the Tax System Using Advances in Social Knowledge and Technology at Skadden's Washington, D.C. office on Friday:

Panel 1:  How behavioral economics relates to and might be taken into account in developing tax policy and administration

  • James Alm (Tulane) (Panel Chair)
  • Mike Hawkins (HM Revenue & Customs)
  • Steven M. Sheffrin (Tulane)
  • Eric LoPresti (Taxpayer Advocate Service, IRS)

Panel 2:  Using social science to improve the tax system and promote voluntary compliance

  • Susan C. Morse (Texas) (Panel Chair)
  • Joseph Bankman (Stanford)
  • John Guyton (Office of Research, Applied Analytics & Statistics, IRS)
  • Ronald Hodge (Office of Research, Applied Analytics & Statistics, IRS)
  • Kathleen DeLaney Thomas (North Carolina)

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November 21, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 17, 2016

Century Foundation Conference:  Paying For Progress—A Tax Reform Agenda For The Next President

CennturyThe Century Foundation hosts a conference today on Paying for Progress: A Tax Reform Agenda for the Next President:

Panel 1:  A Federal Budget for Equity and Fairness

  • Josh Bivens (Economic Policy Institute)
  • Jane Gravelle (Congressional Research Service)
  • Christian Dorsey (Economic Policy Institute) (moderator)

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November 17, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, November 16, 2016

Access Group Legal Education Research Symposium

Access GroupAccess Group Legal Education Research Symposium:

[T]he Access Group Legal Education Research Symposium offers law school deans, administrators, faculty and researchers from across the nation the opportunity to engage in thought-provoking discussions on the most critical issues facing legal education today.

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November 16, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Tuesday, November 15, 2016

Symposium: Fifteen Law School Deans/Former Deans On The Future Of Legal And Higher Education

Syracuse Logo (2016)Richard A. Matasar Symposium, The Future of Legal and Higher Education, 66 Syracuse L. Rev. 419-729 (2016):

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November 15, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (1)

Monday, November 14, 2016

NTA 109th Annual Conference On Taxation

National Tax Association (2016)The three-day National Tax Association 109th Annual Conference on Taxation concluded Saturday in Baltimore. Saturday's highlights included:

Session 72:  Taxation and Wealth
Session Organizer:  John Brooks (Georgetown) 
Session Chair:  John Brooks (Georgetown)
Presentations:

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November 14, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, November 11, 2016

NTA 109th Annual Conference On Taxation

National Tax Association (2016)The three-day National Tax Association 109th Annual Conference on Taxation continues today in Baltimore. Today's highlights include:

Session 38: Multinational M&A and Incorporations
Session Organizer:  Tim Dowd (Joint Committee on Taxation)
Session Chair:  Jane Gravelle (Library of Congress)
Presentations:

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November 11, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

69th University Of Chicago Tax Conference

Chicago (2016)The two-day 69th University of Chicago Tax Conference kicks off today. Tax Prof speakers include:

  • Itai Grinberg (Georgetown)
  • Kristin Hickman (Minnesota)
  • Julie Roin (Chicago)

The six sessions are:

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November 11, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 10, 2016

NTA 109th Annual Conference On Taxation

National Tax Association (2016)The three-day National Tax Association 109th Annual Conference on Taxation kicks off today in Baltimore.  Today's highlights include:

Session 5:  Scope of Regulatory Authority: From Interpretation to Implementing Policy:

  • Session Organizer:  John Brooks (Georgetown)
  • Session Chairs:  George Plesko (Connecticut), Stephen Shay (Harvard)
  • Presentations:  Daniel Hemel (Chicago), Steve Johnson (Florida State), Steven Rosenthal (Tax Policy Center)

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November 10, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Fordham Hosts Conference Today On BEPS And International Corporate Tax Avoidance