TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

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

Thursday, November 3, 2016

Mason Presents U.S. BEPS Implementation Today In Switzerland

Mason (2016)Ruth Mason (Virginia) presents U.S. BEPS Implementation today at the Swiss-American Chamber of Commerce Seminar on BEPS: Impact on Global Tax Policy in Zurich, Switzerland:

This presentation will report on implementation of the BEPS recommendations in the United States, with a special emphasis on features distinct to the United States, including its political situation, high corporate tax rate, new model tax treaty, the Altera case pending before the Ninth Circuit, and check-the-box.

November 3, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tennessee Symposium:  Professional Leadership In Legal Education

TennSymposium, Leading the Future: Professional Leadership Education, 83 Tenn. L. Rev. 709-981 (2016):

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November 3, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Friday, October 28, 2016

Florida Hosts 12th Annual International Tax Symposium

Florida Logo (GIF)The University of Florida Graduate Tax Program hosts its Twelfth International Taxation Symposium today at 8:15 am–1:00 pm EST (live stream here):

October 28, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

NYU Conference On Divergent Country Views Of Base Erosion And Profit Shifting

NYU Law (2016)NYU hosts a Global Tax Conference today on Divergent Country Views of Base Erosion and Profit Shifting:

Panel #1:  European Commission State Aid Cases

  • Dan Shaviro (NYU) (moderator)
  • Itai Grinberg (Georgetown)
  • Hein Vermeulen (University of Amsterdam)
  • Dennis Webber (University of Amsterdam)

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October 28, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

42nd Annual Notre Dame Tax And Estate Planning Institute

ND

The 42nd Annual Notre Dame Tax and Estate Planning Institute concludes today.  Tax Profs with speaking roles include:

  • Mitchell Gans (Hofstra), The Most Important Estate and Income Tax Decision No One Knows: The Impact of the 1958 Supreme Court Decision in Fidelity-Philadelphia Trust Co. v. Smith on Installment Sales and Private Annuities 
  • David Herzig (Valparaiso), The Intersection of Business Transactions and Estate Planning: What Every Estate Planner Needs to Know About Business Law in the Context of Tax Planning

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October 28, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, October 25, 2016

American University Symposium:  Taxing Remote Sales In The Digital Age

AmericanSymposium, Taxing Remote Sales in the Digital Age, 65 Am. U. L. Rev. 1115-1271 (2016):

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October 25, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, October 24, 2016

Call For Tax Papers And Panels: SEALS 2017 (Boca Raton, Florida)

SEALs Logo (2013)Now that we are deep into the fall semester, it's time to think about SEALS 2017! The conference will be held July 31-August 6 in Boca Raton, Florida. The conference submission tool is now open, and Jennifer Bird-Pollan, Leandra Lederman, Francine Lipman, and Shu-Yi Oei, as the Tax Resource team, are eager to coordinate people who are interested in presenting tax work at the SEALS conference into relevant panel groups. In addition, we have also had a very successful Tax Policy Discussion Group in recent years.

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October 24, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, October 23, 2016

Tax Papers At ClassCrits IX Conference At Loyola-Chicago

ClassCrits

Critical Perspectives on Tax Law 

  • Les Book (Villanova), Bureaucratic Oppression and the Tax System, 69 Tax Law. 567 (2016)
  • Samuel Brunson (Loyola-Chicago), Avoiding Progressivity: RICs, Pease, and the AMT
  • David Herzig (Valparaiso), Let Prophets Be (Non) Profits
  • Shu-Yi Oei (Tulane), The Troubling Case of Offshore Tax Enforcement 

Distributing Wealth, Law and Power

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October 23, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, October 20, 2016

Wake Forest Symposium: Revisiting Langdell — Legal Education Reform And The Lawyer’s Craft

Wake 4Symposium, Revisiting Langdell: Legal Education Reform and the Lawyer’s Craft, 51 Wake Forest L. Rev. 231-420 (2016):

Legal Scholarship in the Era of Reform

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October 20, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (1)

Monday, October 10, 2016

Yale Symposium On Seminole Rock:  The Past, Present, And Future Of Deference To Agency Regulatory Interpretations

Yale Notice & CommentThe Yale Journal on Regulation's Notice & Comment Blog, an affiliate of our Law Professor Blogs Network, hosted an online symposium on Reflections on Seminole Rock: The Past, Present, and Future of Deference to Agency Regulatory Interpretations with contributions from twenty-five contributors, including three Tax Profs:

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

Call for Proposals:  2017 Pepperdine Law Review Symposium On The Supreme Court, Politics And Reform

Pepperdine Law Review
Announcement and Call for Proposals
2017 Pepperdine Law Review Symposium: The Supreme Court, Politics and Reform

On April 8, 2017, the Pepperdine Law Review will hold its annual symposium on the question of whether the political deadlock over the Merrick Garland nomination provides a stark indication the U.S. Supreme Court has become an unduly political institution, and, if so, what internal and external reforms might address this problem. We invite all interested scholars to submit a relevant proposal to present at the symposium and be considered for publication in a special edition of our law review.

COMMENTATORS:  Confirmed lead commentators include:

  • Akhil Amar (Yale)
  • Erwin Chemerinsky (Dean, UC-Irvine)
  • Michael McConnell (Stanford)
  • Hon. Richard Posner (U.S. Court of Appeals for the Seventh Circuit)
  • Deanell Tacha (Pepperdine)
  • Mark Tushnet (Harvard)

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October 10, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Friday, October 7, 2016

6th Annual NYU/UCLA Tax Policy Symposium:  Tax Policy And Upward Mobility

NYU UCLA (2016)The Sixth Annual NYU/UCLA Tax Policy Symposium on Tax Policy and Upward Mobility takes place today at UCLA:

This year’s symposium will showcase recent research regarding social mobility and examine how federal, state, and local tax policies promote or frustrate the ability of individuals to climb the income ladder in American society. 

Raj Chetty (Stanford) & Miles Corak (Ottawa), Overview of Research on Upward Mobility
Discussant:  Alan Auerbach (UC-Berkeley)

Susan Dynarski (Michigan), Tax Benefits for College Attendance (with Judith Scott-Clayton (Columbia))
Discussant:  Deborah Schenk (NYU)

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October 7, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

University Of Washington Hosts 2016 Tax Symposium

University of Washington Logo (2016)The University of Washington hosts its Fourth Annual Tax Symposium today:

Panel #1:  Taxpayer Information Rights:

  • Michael Hatfield (Washington), Cybersecurity, Privacy, and Taxpayer Information
  • Adam Thimmesch (Nebraska), Tax Privacy Framework
  • Filip Debelva (KU Leuven, Belgium), Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions
  • Shannon McCormack (Washington) (moderator)

Panel #2:  Compliance and Administration – Part 1:

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October 7, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, October 5, 2016

California State University Issues Call For Tax Papers

Cal StateThe Bookstein Institute for Higher Education in Taxation at California State University, Northridge, in collaboration with the School of Business at Pacific Lutheran University, has issued a Call for Papers for The 2017 Tax Development Conference to be held at California State University, Northridge on Saturday, April 29, 2017:

The conference aims to bring together tax professors at business schools to facilitate the exchange of ideas and promote collaboration. Papers on any aspect of tax research, practice, or classroom pedagogy should be submitted electronically to Fabio Ambrosio no later than February 17, 2017. Papers at any stage (other than those already accepted for publication) are invited.

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October 5, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, October 2, 2016

Buckles Presents Religious Colleges That Embrace Heterosexual Monogamy Should Retain Their Tax Exemption Under Bob Jones, Despite Obergefell At Regent

Buckles (2016)Johnny Rex Buckles (University of Houston) presented The Sexual Integrity of Religious Schools and Tax Exemption at Regent on Friday as part of the 2016 Conference of Religiously Affiliated Law Schools: Challenges and Opportunities for Faith Based Legal Education (blogged here):

Many private universities and other schools adhere to religiously grounded codes of conduct that embrace heterosexual monogamy as the sole moral context for sexual relationships. The federal income tax exemption of these schools has been questioned following the recent Supreme Court opinion of Obergefell v. Hodges. In Obergefell, the Supreme Court held that the right to marry is a fundamental constitutional right that same-sex couples may exercise. The relevance of this decision to the federal tax status of private religious schools arises from another Supreme Court decision, Bob Jones University v. United States. The Court in Bob Jones held that two schools with racially discriminatory policies as to students were not entitled to exemption from federal income tax because the policies violate established public policy. The issue now is whether the sexual conduct policies of private religious schools violate the established public policy of the United States following Obergefell.

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October 2, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, October 1, 2016

ABA Tax Section Fall CLE Meeting

ABA Tax Section Logo (2012)The ABA Tax Section concludes its three-day joint Fall CLE Meeting with the ABA Real Property, Trust and Estate Law Section today in Boston. The full program is here.  Tax Profs with speaking roles today include:

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October 1, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, September 23, 2016

NYU Symposium:  Human Rights And Tax In An Unequal World

HRThe two-day symposium on Human Rights and Tax in an Unequal World concludes today at NYU:

Session #3:   Beyond “Spillover”: North-South Dimensions of Tax and Tax Abuse

This panel will situate the discussion of tax abuse and human rights in its geopolitical context, addressing the differentiated responsibilities of the Global North and South for the causes and consequences of tax abuse, and the relationship between cross-border tax abuse and inter-State inequalities. Experts from the fields of tax and human rights will discuss the methodological challenges of assessing the extraterritorial impacts of tax policies and secrecy regimes, some of which were laid bare in recent attempts to conduct “spillover analyses” of laws and regulations in the Global North. How can studies capture the human rights consequences of the policies that enable cross-border tax abuse, including the gendered impacts? Panelists will explore options for enforcing global tax rules and holding actors accountable for tax abuses that affect human rights, including the potential role for domestic courts, as well as regional and international human rights bodies.

Session #4:  Private Actors and the Public Purse: The Roles of Corporations, Lawyers, and Accountants in Tax Abuse

Consumers and regulators are increasingly scrutinizing the practices of corporations that hide assets to avoid or minimize taxes paid on the benefits they reap from operating in various jurisdictions, and the responsibilities of the law firms (like Mossack Fonseca of Panama Papers fame) and accountants that facilitate such practices. Recent high-profile tax scandals have underscored the reputational risks of tax abuses and have made tax planning an issue of corporate social responsibility and business ethics. Some of the questions panelists will explore include: How realistic is it to expect serious reform of tax practices to come from private actors? Are efforts to encourage ‘good corporate tax behavior’ delaying compulsory measures by suggesting there is voluntary progress? How do human rights principles and policies bear on the ethical obligations of accountants and lawyers who work in the area of taxation? In what ways, if any, should considerations of human rights law affect the ethics of accountants and lawyers in this field?

Session #5:  The Responsibilities of Governments: The Case of Transparency

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September 23, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, September 22, 2016

NYU Symposium:  Human Rights And Tax In An Unequal World

HRThe two-day symposium on Human Rights and Tax in an Unequal World kicks off today at NYU:

Session #1:  Are Human Rights Really Relevant to Tax?

This panel will ask a range of leading tax scholars and practitioners what relevance human rights law has or could have to the field of tax law. Do human rights matter to tax policy and practice? Are human rights laws and institutions relevant to understanding and regulating the global tax system? How do the core principles of the human rights regime—non-discrimination, equality, and dignity— inform thinking on the power to tax, the design of tax policies, and the implementation and enforcement of tax laws? Can human rights law help trace the line between permissible tax competition and impermissible interference with other States’ tax sovereignty? Panelists will discuss how tax experts are, or whether they should be, grappling with concepts of human rights and corresponding duties as they chart reforms of domestic and global tax policies, and what they need from the human rights community to do so.

Session #2:  The Human Rights Dimensions of Tax and Tax Abuse

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September 22, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, September 13, 2016

Avi-Yonah & Shaviro:  Human Rights And Tax In An Unequal World

HRDaniel Shaviro (NYU), Interrogating the Relationship between 'Legally Defensible' Tax Planning and Social Justice:

This article, prepared for presentation on September 23, 2016 at a conference at NYU Law School, organized by the Center for Human Rights and Global Justice and entitled Human Rights and Tax in an Unequal World, mainly takes the form of a dialogue between two fictional individuals. The conclusions that the discussants reach (insofar as they are able to agree) can be summarized as follows:

Large-scale tax avoidance by wealthy individuals and large companies that is legally defensible under relevant national tax laws can nonetheless have major adverse effects on social justice and/or public morale. However, its legal defensibility complicates analyzing its ethical implications, as compared to the more straightforward case of committing tax fraud. Legal defensibility also complicates the analysis of the extent to which human rights advocates should focus on such desiderata as “good corporate tax behavior” and the ethics of tax professionals.

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September 13, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Call For Tax Papers And Panels: Law & Society Annual Meeting

Mexico CityNeil 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 Mexico City (June 20-23, 2017):

For the thirteenth year in a row, I will organize sessions for the the Law, Society, and Taxation group (Collaborative Research Network 31).  New this year, I am joined in my organizational efforts by Professors Jennifer Bird-Pollan and Mirit Eyal-Cohen.

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

Good news:  Law & Society now only requires a 1500- to 3000-character description of your topic.  This is less demanding than last year’s new 6000 character requirement, which was the subject of many (well founded) complaints.

The deadline for submissions is Wednesday, October 19, 2016.  To submit your proposal, please follow the instructions immediately below.

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September 13, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, September 6, 2016

Call For Papers:  Iowa-ACTEC Symposium On Wealth Transfer Law In Comparative And International Perspective

IowaACTECThe University of Iowa College of Law and American College of Trust and Estate Counsel have issued a Call for Papers for a symposium on Wealth Transfer Law in Comparative and International Perspective, to be held at the University of Iowa College of Law on Friday, September 8, 2017, with the papers to be published in the Iowa Law Review:

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September 6, 2016 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Friday, August 19, 2016

Call For Participants In Tax Discussion Group: Summer 2017 SEALS Annual Conference

SEALs Logo (2013)From Alyssa DiRusso (Cumberland);

I am in the process of proposing a discussion group for SEALS 2017 to discuss assessment and pedagogy in tax courses. Because this will be a discussion group and not a “panel,” participants are still permitted to join a panel presentation as well. Please let me know if you are tentatively interested in being part of the discussion group for purposes of the proposal. You do not need to be a member of SEALS to participate, so long as at least half of the group consists of members. The annual meeting of the Southeastern Association of Law Schools will be held at The Boca Resort in Boca Raton, Florida, from July 30-August 6. Here is the draft of the discussion group proposal:

Discussion Group: Pedagogy and Assessments in Tax Courses

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August 19, 2016 in Conferences, Tax, Teaching | Permalink | Comments (0)

Wednesday, August 10, 2016

Access Group Legal Education Research Symposium

Access Group2016 Access Group Legal Education Research Symposium (Nov. 16-17, Chicago):

Hugely successful in 2015, its inaugural year, the 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. Join your colleagues for this one-of-a-kind event that examines access, affordability and the value of legal education and the promising practices and innovative strategies to address these issues.

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August 10, 2016 in Conferences, Legal Education | Permalink | Comments (1)

Tuesday, August 9, 2016

SEALS 2016 Annual Conference

SEALs Logo (2013)The Southeastern Association of Law Schools 2016 Annual Conference concludes today in Amelia Island, FL.  Among today's highlights:

Tax Policy Discussion Group
This discussion group is broadly concerned with issues of taxation. Discussants address individual income tax, corporate income tax, state and local tax, estate and gift tax, tax expenditure policy, international tax, and entitlements. While these disparate themes might seem only loosely related, a common thread of the difficulties of balancing equity, simplicity, incentives, and transparency runs through all of them. These scholars will grapple with the central tax topics of the day and address the looming concerns that must be dealt with by all levels of government.

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August 9, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, August 8, 2016

SEALS 2016 Annual Conference

SEALs Logo (2013)The Southeastern Association of Law Schools 2016 Annual Conference continues today in Amelia Island, FL.  Among today's highlights:

The Federal Tax Code as a Tool of Public Policy
This panel introduces a variety of proposals aimed at enacting policies through amendments to the Internal Revenue Code. These proposals take the form of deductions, credits and other tax provisions. The policies considered include easing the strain of student loan repayment, the tax consequences of home ownership, and the tax consequences of being a victim of a natural disaster. The panelists consider these and other problems in the context of using tax as a strategic tool for achieving public policy goals.

  • Linda Beale (Wayne State) (moderator)
  • Ted Afield (Georgia State)
  • Stephen Black (Texas Tech)
  • Eric Chaffee (Toledo)
  • Bobby Dexter (Chapman)
  • Daniel Hemel (Chicago)
  • Steve Johnson (Florida State)
  • Patrick Tolan (Western Michigan-Cooley)

Is There a Recovery in Your Future? : A Candid Conversation Between Deans and Former Deans
This is a Panel Discussion similar to that in the last several years dealing candidly with hot topics around legal education. The specific topics depend on the “hot issues” of the moment, but are likely to include questions about whether legal education is recovering from the recession, and what it means for law schools and the profession.

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August 8, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Sunday, August 7, 2016

SEALS 2016 Annual Conference

SEALs Logo (2013)The Southeastern Association of Law Schools 2016 Annual Conference continues today in Amelia Island, FL.  Among today's highlights:

New Tax Scholars Workshop:

  • Neil Buchanan (George Washington) (moderator)
  • Tessa R. Davis (South Carolina), Citizenship and Taxation (Mentor: Patrick Tolan (Western Michigan-Cooley))
  • Adam Smith (Florida), Tax Law Confidential: Limitations on the Attorney-Client Privilege for Tax Lawyers (Mentor: Jennifer Bird-Pollan (Kentucky))
  • Elaine Waterhouse Wilson (West Virginia), Cooperatives in the Exempt Organization Space (Mentor: Terri Helge (Texas A&M))

International Tax Policies and Practices
Papers in this panel address a variety of concerns in the topic of international tax law. Presenters will consider consequences of international tax design questions, as well as issues of international tax enforcement. As international organizations and countries all over the world consider the issue of coordinated international tax enforcement, the topics considered by this panel are more important than ever.

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August 7, 2016 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Saturday, August 6, 2016

SEALS 2016 Annual Conference

SEALs Logo (2013)The Southeastern Association of Law Schools 2016 Annual Conference continues today in Amelia Island, FL.  Among today's highlights:

Philosophies and Approaches to Law School Teaching
What are the philosophies of teaching held by experienced and effective law professors? How do these teachers approach the law school classroom? More specifically, how do the professors define their learning goals for their students? What are the things these teachers do that make them effective? This panel answers these and other questions about the art and science of teaching.

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August 6, 2016 in Conferences, Legal Education, Teaching | Permalink | Comments (0)

Friday, August 5, 2016

SEALS 2016 Annual Conference

SEALs Logo (2013)The Southeastern Association of Law Schools 2016 Annual Conference continues today in Amelia Island, FL.  Among today's highlights:

Scholarship Nuts and Bolts
This panel addresses how to create an environment, agenda and process for successful scholarship. It explores such topics as using research assistants, developing outside resources, co-authors, and more. The session emphasizes the scholarship process for all kinds of publications, including law review articles, books, bar association reports, and the like. It offers perspectives on how to prioritize work, as well as suggesting some dos and don’ts.

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August 5, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Thursday, August 4, 2016

SEALS 2016 Annual Conference

SEALs Logo (2013)The Southeastern Association of Law Schools 2016 Annual Conference continues today in Amelia Island, FL.  Among today's highlights:

Productive and Fulfilling Scholarship Across the Tenure Spectrum
This panel covers strategies for achieving scholarly success and satisfaction both before and after tenure. Panelists with a range of experience address opportunities for and limitations on scholarly development during all stages of the tenure process: years 1-2, years 3-4, years 5-6, and post-tenure. The panel examines the role of law review articles as the primary form of scholarly output and explores other forms of scholarship. Panelists share their perspectives on co-authoring, finding mentors, gaining readership, leveraging past projects, and networking as well as the joys and perils of bar journal contributions, books, book chapters, book reviews, blogging, casebooks, CLE materials, essays, monographs, newsletters, and reports.

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August 4, 2016 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Wednesday, August 3, 2016

SEALS 2016 Annual Conference

SEALs Logo (2013)The Southeastern Association of Law Schools 2016 Annual Conference kicks off today in Amelia Island, FL.  Among today's highlights:

Scholarship: What Is It? And How Do We Maximize Its Impact?
Traditional academic lore is publish or perish. But publish where? In legal scholarship, publication means placing articles in highly ranked student-run law reviews and, after tenure, writing more articles and a book or two. However, few (other than fellow law professors) read law review articles. Thus, scholars have increasingly taken their scholarship “on the road” in the form of writing amicus briefs in highly notable cases, testifying before Congress, or using social media. This panel explores the future of legal scholarship. What are the avenues that best create scholarly impact? To what degree has scholarship transformed into activism once it leaves the law review? What is the appropriate role of law professor experts in court and in the public sphere?

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August 3, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (2)

Wednesday, July 27, 2016

AALS Call For Participation: Discussion Group On The Future Of Tax Administration And Enforcement

AALS (2018)AALS, Call for Participation in a Discussion Group on The Future of Tax Administration and Enforcement:

The Annual Meeting Program Committee introduced a new program format, Discussion Groups, at the 2016 Annual Meeting to facilitate scholarly discussion and engagement. Discussion Groups provide a small group of faculty an opportunity to engage in a sustained conversation about a topic of interest. The objective is to facilitate a lively and engaging real-time discussion among participants. Discussion Group participants will typically be expected to write and share a short presentation summary (3-5 pages) as part of their participation. The Discussion Group sessions, however, will not feature formal presentations. Instead, the written summaries are intended to facilitate a lively and engaging real-time discussion among the participants. Participants in this Discussion Group will consist of a mix of the people identified in the original proposal along with additional individuals selected on the basis of this call for participation. There will be limited audience seating for those not selected in advance to be discussion participants.

The following is a Call for Participation in a Discussion Group on The Future of Tax Administration and Enforcement, to be held at the AALS Annual Meeting, Saturday, January 7, 2017 from 8:30–10:15 am, in San Francisco.

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July 27, 2016 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Sunday, July 24, 2016

Perry Fleischer Presents Autonomy, Uncertainty and the Poor: Reflections On 'Charity Law And The Liberal State' Today At Melbourne

Fleischer (Miranda)Miranda Perry Fleischer (San Diego) presents Autonomy, Uncertainty and the Poor: Reflections on Matthew Harding's "Charity Law and the Liberal State", 41 Australian J. for Legal Phil. ___ (2016), today at the Australian Society Of Legal Philosophy Annual Conference at Melbourne Law School:

In Charity Law and the Liberal State [Cambridge University Press 2014], Matthew Harding argues that one can best justify the existence, scope, and substance of charity law as reflecting the state’s desire to further the political ideal of autonomy as grounded in Razian principles.  Complicating Harding’s job, however, is the problem of factual uncertainty:  it is frequently hard to identify the impact of a given state policy on a specific currency such as autonomy, equality, opportunity, or well-being. This commentary argues that Harding both under- and over-values the importance of this uncertainty.

He over-values this uncertainty in his discussion of the charitable tax subsidies, when he implies that the complex nature of distributive questions surrounding the subsidies renders them an ultimately unfulfilling line of inquiry.  Despite the fact that the charitable tax subsidies are but one component by which a state might further the autonomy of the poor, however, understanding the extent to which the subsidies do or do not do so is necessary for determining whether the poor in a given state can adequately exercise their autonomy.

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July 24, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, July 23, 2016

Perry Fleischer Presents How Is The Opera Like The Soup Kitchen? Today At Melbourne

Fleischer (Miranda)Miranda Perry Fleischer (San Diego) presents How is the Opera Like the Soup Kitchen? in The Philosophical Foundations of Tax Law (Oxford University Press, forthcoming 2016) today at the Australian Society Of Legal Philosophy Annual Conference at Melbourne Law School:

The charitable tax subsidies are, at heart, redistributive. Some individuals (the recipients of charitable goods and services, such as students, museum-goers, and soup kitchen patrons) receive benefits. Other individuals pay for these benefits, both voluntarily (through donations) and involuntarily (in the form of higher taxes or reduced benefits). At first glance, it appears that the redistribution effectuated by the subsidies violates commonly-held notions of distributive justice. After all, the subsidies treat charities that serve the wealthy (like the opera) the same as charities that aid the poor (such as the soup kitchen). How can spending public funds on the wealthy in this manner be considered just? As this Chapter shows, so doing is just under expansive interpretations of resource egalitarianism and left-libertarianism that account for expensive tastes and talent-pooling.

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July 23, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, July 14, 2016

Journal of Tax Administration Hosts Workshop Today On U.S. And U.K. Trends In Tax Exceptionalism And Tax Litigation

JOTAThe Journal of Tax Administration hosts a workshop today on Trends in Tax Exceptionalism and Tax Litigation (program):

In the United States, the Supreme Court's 2011 decision in the Mayo Foundation case has fundamentally changed tax litigation and tax administration. Previously, tax administration functioned with a mindset of "tax exceptionalism" from the administrative statutory requirements, legal doctrines, and norms that applied to other federal government agencies. The legal veracity of tax exceptionalism had not been tested; it was an unchallenged assumption, but one that persisted for some decades. In Mayo Foundation, the Supreme Court expressly rejected tax exceptionalism from general administrative law requirements, doctrines, and norms absent "good reason" — which is generally thought to mean unless the Internal Revenue Code provides an express exception.

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

UC-Berkeley, Oxford & Tax Policy Center Host Program Today On Corporate Tax For The 21st Century

UCBThe Oxford University Centre for Business Taxation, Robert D. Burch Center for Tax Policy and Public Finance at UC-Berkeley and Tax Policy Center are hosting a program today on Corporate Tax for the 21st Century:

Welcome and Introduction: Michael Devereux (Oxford)

Panel:  The Need for Reform and Current Policy Proposals

  • Alan Auerbach (UC-Berkeley) (moderator)
  • Michael Devereux (Oxford)
  • Michael Graetz (Columbia)
  • Justus S. Hotchkiss (Yale)
  • Mark Mazur (Assistant Secretary for Tax Policy, U.S. Treasury Department)
  • John Vella (Oxford)

Session:  Residual Profit Allocation Proposal

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

Netanya Hosts Roundtable Today On Taxation And Tax Policy

Friday, July 1, 2016

Oxford 10th Annual Academic Tax Symposium

OxfordThe 10th Annual Academic Tax Symposium concludes today at the Oxford University Centre for Business Taxation:

Allison Christians (McGill University), Not So Soft Law: The OECD BEPS Regime
Discussant:  John Vella (Oxford University)

Dominika Langenmayr (KU Eichstatt-Ingolstadt & CESifo), Why The Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms
Discussant:  Johannes Voget (University of Mannheim)

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

Thursday, June 30, 2016

Oxford 10th Annual Academic Tax Symposium

OxfordThe 10th Annual Academic Tax Symposium continues today at the Oxford University Centre for Business Taxation:

Annette Alstadsæter (NMBU), Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
Discussant:  Brian Bell (University of Oxford)

Jennifer Blouin (University of Pennsylvania), Investment and Tax Uncertainty: Evidence from Fin 48
Discussant:  TBA

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June 30, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, June 29, 2016

Oxford 10th Annual Academic Tax Symposium

OxfordThe 10th Annual Academic Tax Symposium continues today at the Oxford University Centre for Business Taxation:

Lily Batchelder (NYU), Accounting for Behavioral Biases in Business Tax Reform: The Case of Expensing
Discussant:  Michael Devereux (Oxford University)

Jan-Emmanuel De Neve (University of Oxford), Eliciting Taxpayer Preferences Increases Tax Compliance
Discussant:  Nadine Riedel (University of Bochum)

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June 29, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 28, 2016

Oxford 10th Annual Academic Tax Symposium

OxfordThe 10th Annual Academic Tax Symposium kicks off today at the Oxford University Centre for Business Taxation:

Reuven Avi-Yonah (University of Michigan), Evaluating BEPS
Discussant:  Henk Vording (Leiden University)

Niels Johannesen (University of Copenhagen), The Role of Tax Havens in International Trade With Services
Discussant:  Katarzyna Habu (Oxford University)

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June 28, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)