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Saturday, June 7, 2014

9th Annual Junior Tax Scholars Workshop Concludes Today at American

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

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

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

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

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

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

Panel #7:  Business

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

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

Panel #8:  Charity

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

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

Panel #9:  Power to Tax

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

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

Prior Junior Tax Scholars Workshops:

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

Friday, June 6, 2014

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

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

Estate Taxes, Income Taxes, and the IRS:

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

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

American Logo (2014)Panel #1:  Financial Innovation

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

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

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

Panel #2:  Uncertainty and Time

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

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

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

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

Panel #3:  Optimal Tax

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

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

Panel #4:  International Tax

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

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

Panel #5:  Marriage and Family

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

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

Prior Junior Tax Scholars Workshops:

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

Saturday, May 31, 2014

Today's Law, Society & Taxation Panels

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

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

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

Continue reading

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

Friday, May 30, 2014

Today's Law, Society & Taxation Panels

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

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

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

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

Thursday, May 29, 2014

Today's Law, Society & Taxation Panels

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

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

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

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

Thursday, May 22, 2014

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

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

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

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

Wednesday, May 21, 2014

Harvard Symposium: Class in America

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

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

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

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

(Hat Tip: Francine Lipman.)

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

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

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

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

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

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

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

Thursday, May 15, 2014

Blank Presents Reconsidering Corporate Tax Privacy Today at Oxford

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

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

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

Wednesday, May 14, 2014

Duke Symposium: Taking Administrative Law to Tax

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

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

Sunday, May 11, 2014

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

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

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

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

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

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

Friday, May 9, 2014

ABA Tax Section May Meeting

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

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

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

Tuesday, May 6, 2014

Yin: Saving the IRS

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

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

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

Friday, May 2, 2014

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

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

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

Fordham Hosts Roundtable Discussion Today on Changes in the Tax Law

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

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

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

Wednesday, April 30, 2014

Winchester: Carried Interest for the Common Man

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

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

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

Tuesday, April 29, 2014

Brown: Lessons From Barack and Michelle Obama’s Tax Returns

TaxSymposiumHeaderDorothy A. Brown (Emory), Lessons From Barack and Michelle Obama’s Tax Returns, 142 Tax Notes 1109 (Mar. 10, 2014) (Symposium on Tax Reform in a Time of Crisis):

President and Mrs. Obama have made their tax returns publicly available going back to tax year 2000. While every year with the release of a new tax return, analysis turns to a particular year’s tax return, this study analyzes their tax returns for the years 2000-2004. The study shows that when you compare the Obamas’ tax return data with published Internal Revenue Service statistics, that for every year but one, the Obamas’ paid higher taxes than their financial peers – perhaps one more piece of evidence that we are not post-racial yet.

April 29, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (4)

Friday, April 25, 2014

NYLS Hosts Annual Tax Lawyering Workshop Today

NYLS Logo (2013)The New York Law School Graduate Tax Program hosts its annual Tax Lawyering Workshop today:

Keynote AddressKaren L. Hawkins (Director, Office of Professional Responsibility, IRS), Ethics and Circular 230: History, Process and Impact

Session #1:  Standards of PracticeDennis J. Ventry, Jr. (UC-Davis), Probability, Professionalism, and Protecting Taxpayers, 68 Tax Law. ___ (2014) (with Bradley Borden (Brooklyn)):

Lawyers are not mathematicians. Nor are they statisticians or economists. Yet they regularly make probability assessments pertaining to the outcome of pleadings, motions, hearings, litigation strategies, written and oral opinions, and business transactions. Moreover, they make these predictions in a sea of uncertainty, subject to conditions and interdependent variables largely beyond their ken or control. Even more daunting, while some lawyers render these estimates without tangible fear of negative professional implications or discipline thanks to ethical rules that tolerate debased levels of confidence (e.g., not frivolous and colorable), others within the profession must meet considerably higher standards of care while suffering harsher and more palpable penalties, including monetary fines, censure, suspension, and disbarment. These tremulous souls are known as tax lawyers.

This Article analyzes the affirmative and disciplinary duties imposed on tax lawyers that require them to make probability assessments about the merits of a client’s tax position or tax-favored transaction, and to reflect those estimates with numerical precision. It describes how the Treasury Department, Congress, and the American Bar Association (often in concert, occasionally at odds) forged this obligatory standard of care over the last three decades with the shared goal of facilitating accurate advice, accurate tax returns, and compliance with the law. The resulting regulatory standard of care for tax lawyers (which swept aside the old regime of self-regulation) monitors flawed methodological processes, while also minimizing psychological biases and misaligned incentives that can distort professional judgment. In this way, the standard of care for tax lawyers—particularly its emphasis on improving accuracy and reducing errors by updating subjective beliefs with new, relevant information—reflects a branch of probabilistic decision theory known as Bayesian reasoning.

Session #2:  Professional Responsibility Issues in Estate and Trust AdministrationLee Miller (Managing Director, Glenmede Investment and Wealth Management, New York) 

Session #3:  The Tax Lawyer's Dilemma: Conflicting Professional and Legal Obligations When Client Misconduct Endangers the AttorneyLawrence S. Feld (New York Law School)

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

Tax Analysts Hosts Conference Today on Marketing Derivatives to Market for Tax Purposes

Tax NotesTax Analysts hosts a roundtable discussion on Marketing Derivatives to Market for Tax Purposes at the Ronald Reagan Building (1300 Pennsylvania Ave.) today at 3:00 - 5:00 p.m. EST in Washington, D.C.:

Rep. Camp recently proposed requiring all derivatives to be marked to market unless they are part of hedges. Marking derivatives to market is a source of controversy, but it has been under consideration by Treasury for a while. Supporters believe that it is necessary to clearly reflect income and to prevent taxpayers from exploiting different treatment of economically similar products. Critics argue that marking would complicate tax accounting for holders. The discussion will introduce the politics and history of mark-to-market in tax, examine Camp’s derivatives plan in detail, and debate the merits of marking certain types of derivatives

  • Christopher E. Bergin (President and Publisher, Tax Analysts) 
  • Viva Hammer (Legislation Counsel, Joint Committee on Taxation)
  • Yoram Keinan (Partner, Carter Ledyard & Milburn)
  • Lee A. Sheppard (Contributing Editor, Tax Analysts)

April 25, 2014 in Conferences, Tax, Tax Analysts | Permalink | Comments (2)

Monday, April 14, 2014

NYU Tax Law Review Publishes Symposium Issue: The Income Tax at 100


NYU 100The Tax Law Review has published a new issue (Vol. 66, No. 4 (Summer 2013)), NYU/UCLA Tax Policy Symposium: The Income Tax at 100, 66 Tax L. Rev. 357-879 (2013):

Deborah H. Schenk (NYU), Foreword: The Income Tax at 100, 66 Tax L. Rev. 357 (2013)

Panel #1:  The Role of the Corporate Tax:

Panel #2:  International Taxation:

Panel #3:  Taxes and Inequality:

Panel #4:  Taxes and Politics:

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

Papers From the American Taxation Association's 2014 Midyear Meeting

ATA LogoThe American Taxation Association has posted on SSRN the 21 papers from its 2014 Midyear Meeting.

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

Friday, April 11, 2014

Tax Salience Panel at Law & Econ Conference Today at Duke

TriangleThere is a tax panel at today's 5th Annual Triangle Law & Econ Conference on Rethinking Regulation and Reform: Behavioral Economics and the Regulatory State at Duke:

Tax Salience

  • Peter Barnes (Caplin & Drysdale, Washington, D.C.)
  • Jasper Cummings (Alston & Bird, Washington, D.C. & Raleigh, NC)
  • David Gamage (UC-Berkeley)
  • Kathleen Thomas (North Carolina)
  • Larry Zelenak (Duke) (facilitator) 

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

Thursday, April 10, 2014

Call for Papers: McGill Symposium on Tax Justice and Human Rights

McGillMcGill Faculty of Law, Call for Papers:  Tax Justice and Human Rights Research Collaboration Symposium:

We invite paper proposals for a Tax Justice and Human Rights Research Collaboration Symposium, to be held at the McGill Faculty of Law, Montreal, Quebec, from Wednesday to Friday, 18-20 June, 2014. 

The symposium will explore the fundamental connections between taxation and human rights by providing a forum for collaboration among emerging scholars, established academics, civil society organization representatives, tax justice advocacy groups, tax policy makers, and researchers from around the world. The symposium seeks especially to bring developing-world perspectives into the discourse and to foster scholarly work for dissemination both within and beyond the academic setting.

The plurality of experience, in terms of training, background, country of origin, and area of expertise, will ensure that discussions and activities at the conference will have real-world impact. Indeed, there is a need within the tax-policy world for more cross-pollination between academic researchers and on-the-ground decision-makers. The connections and networking that we envision will take place at this conference should allow for meaningful discussions for years to come.

Paper proposals must be between 300-500 words in length and should be accompanied by a short résumé.

Please submit your proposal to the conference convener Professor Allison Christians, at allison.christians@mcgill.ca.

Deadline for submissions: 30 April 2014. Successful applicants will be notified in early May 2014.

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April 10, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, April 5, 2014

17th Annual Critical Tax Theory Conference Concludes Today at Baltimore

Baltimore Law School LogoThe  17th Annual Critical Tax Theory Conference concludes today at Baltimore:

Critical tax scholars 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. 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. However, as articulated at the original conference in 1995 to the present, the content of the Critical Tax Theory Conference has not been narrow – the topics discussed have been wide-ranging and have included more conventional tax topics as well.

Session #5:

  • Steven Dean (Brooklyn), Space Madness: Subsidies and Economic Substance 
  • Henry Ordower (St. Louis), Income Imputation: Toward Equal Treatment of Renters and Owners

Session #6:

  • Nan Kaufman (St. Louis), Tax Ladies
  • Keeva Terry (Howard), Divorce Without Marriage? There's Nothing Sexy about Taxing Property Transfers between Unmarried Couples
  • Mildred Robinson (Virginia), Philanthropy in IRC Section 170?

Session #7:

  • Neil H. Buchanan (George Washington), Forced Labor and the Income Tax: The Full Implications of Taking Nozick’s (Now-Repudiated) Claim Seriously
  • Nancy Shurtz (Oregon), Long-Term Care and the Tax Code: A Feminist Perspective
  • Linda Sugin (Fordham), Payroll Taxes, Mythology and Fairness

Session #8:

  • Andrew Blair-Stanek (Maryland), Crisis-Proofing the Tax Code
  • Wendy Gerzog (Baltimore), Façade Easements: Façades of Equity (incubator) Anthony

Prior Critical Tax Theory Conferences:

April 5, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, April 4, 2014

17th Annual Critical Tax Theory Conference Kicks Off Today at Baltimore

Baltimore Law School LogoThe  17th Annual Critical Tax Theory Conference kicks off today at Baltimore:

Critical tax scholars 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. 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. However, as articulated at the original conference in 1995 to the present, the content of the Critical Tax Theory Conference has not been narrow – the topics discussed have been wide-ranging and have included more conventional tax topics as well.

Session #1:

Session #2:

Session #3:

Session #4:

Prior Critical Tax Theory Conferences:

April 4, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Valparaiso Hosts Symposium Today on Money, Politics, and the IRS

Valpo LogoThe Valparaiso University Law Review hosts a symposium today Money in Politics: The Good, the Bad, and the Ugly, which includes a tax panel:

Snapshot of the Problem: A Taxing Analysis of the IRS Controversy:

  • Philip Hackney (LSU), Should the IRS Never “Target” Taxpayers? An Examination of the IRS Tea Party Affair
  • Lloyd H. Mayer (Notre Dame), Taxing Politics
  • Donald Tobin (Ohio State), The IRS, Politics, and the Crisis of Confidence  

April 4, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

LegalED: Igniting Law Teaching -- A TEDx-Styled Conference

LegaledLegalED hosts its first conference today on Igniting Law Teaching! (webcast):

The conference theme – Igniting Law Teaching – responds to the calls for reform of legal education. This theme was selected so that we could create a forum for professors experimenting with cutting edge technologies and techniques in law teaching with the goal of spreading their ideas to the broader community. We see the conference as a way to showcase professors who are leaders in teaching innovation and to inspire innovation by others as well.

This conference will be unlike other gatherings of law professors. Here, talks will be styled as TEDx Talks, with each speaker on stage alone, giving a well scripted and performed talk about an aspect of law school pedagogy. The goal is to create a collection of short, 10-minute videos on law school-related pedagogy that will inspire innovation and experimentation by law professors around the country to bring more active learning and practical skills training into the law school curriculum. The videos will be available for viewing by the larger academic community on LegalED, a website developed by a community of law professors interested in using online technologies to facilitate more active, problem-based learning in the classroom, in addition to more assessment and feedback.

Michele Pistone, (Villanova), Why Law Schools Need to Change

Panel #1:  Flipping the Law School Classroom

  • William Slomanson (Thomas Jefferson), hy Why Flip? and Macro Design
  • Jennifer Rosa (Michigan State), Legal Writing on Steroids: The Art of Flipping Your Classroom
  • Debora L. Threedy (Utah), Flipping Contracts: The Making of the Videos
  • Wes Reber Porter (Golden Gate), A Better Class to Class Process to Accompany Flipping
  • David Thomson (Denver), Move 1L Online

Panel #2:  Using the Classroom for Active Learning

  • Jamie R. Abrams (Louisville), The Socratic Method, Revisited
  • Erika L. Wood (New York Law School), Borrowing from the Skills Classroom to Teach Doctrine
  • Jeremiah Ho (UMass), Not Your Father’s Case Method: Bringing Skills into Doctrinal Courses
  • Victoria Duke (Indiana Tech), Bringing Exercises in Large Classes
  • Enrique Guerra-Pujol (Barry), Using Film to Teach Torts
  • Victoria Szymczak (Hawaii), Using Video to Convert Student into Teachers

Panel #3:  Applying Learning Theory to LegalEDucation

  • Leah Wortham (Catholic), Graduating Them Whole Not Broken
  • John P. Joergensen (Rutgers-Newark), Scaffolding
  • Paul D. Callister (UMKC), The Metacognition Imperative: Beyond Research Training
  • Warren Binford (Willamette), How to Be the World’s Worst Law Professor
  • Jeffrey B. Ritter (Georgetown), Mapping the Law: Building and Using Visual Mindmaps in Legal Education

Panel #4:  The Craft of Law Teaching

  • Sharon Keller (District of Columbia), Old Professor Tricks
  • Kim Hawkins (New York Law School),  What Law Professors Need to Know About Visual Arts
  • Jill A. Smith (Georgetown), Going Hollywood on your Desktop: Creating Great Screencasts
  • Doni Gewirtzman (New York Law School), Teaching and Theater: The Craft of Law Teaching
  • Leah A. Plunkett (New Hampshire), An Improviser’s Guide to Law Teaching

Luncheon Address:  Leo Martinez (UC-Hastings; President, AALS)

Panel #5:  Simulations, Feedback, & Assessment

  • Shawn Marie Boyne (Indiana-Indianapolis), Disaster in the Classroom: Using Simulations to Teach National Security Law
  • Renee Nicole Allen (Florida A&M), Metacognition and the Value of Reflection in Learning
  • Michele Gilman (Baltimore), Why Use Clickers? To Provide Students Real Time Feedback
  • Sydney Beckman (Lincoln Memorial), Using Technology For Engagement and Assessment
  • Margaret Hahn-Dupont (Northeastern), Learning Through Reflection and Self-Assessment

Panel #6:  Beyond Traditional Law Subjects

  • John M. Bickers (Northern Kentucky), Using a Wok:  How Non-Bar Tested Electives Can Teach Lawyering
  • Susan L. Brooks (Drexel), The ABCs of Communication for Teaching Relational Lawyering and Resilience
  • Ryan Dooley & Allison Robbins (CUNY ), The Law School as a Classroom
  • Vicenç Feliú (Villanova), Clinics and Librarians Collaborating
  • Elizabeth Keyes (Baltimore), Teaching Narrative
  • James G. Milles (SUNY-Buffalo), Returning the Client to Legal Education
  • Emmeline Paulette Reeves (Richmond), Teaching with the End (Bar Passage) in Mind

Panel #7:  Teaching for the 21st Century

  • Dan Jackson (Northeastern), Designing Lawyers: Leading an Experiential Law School Design Lab
  • Jay Gary Finkelstein (DLA Piper), Get Real!: Using Experiential Learning and Collaborative Teaching to Train ‘Practice Aware’ Lawyers
  • Christine P. Bartholomew (SUNY-Buffalo), Finding Tim
  • Jeanne Eicks (Vermont), Game On! Educational Games for Law Students
  • Brett Johnson (Harvard), H2O: Remixing the Casebook

April 4, 2014 in Conferences, Legal Education | Permalink | Comments (0)

Monday, March 31, 2014

AEI Hosts Conference Today on The Economic Effects of Territorial Taxation

AEI LogoThe American Enterprise Institute hosts a conference today on The Economic Effects of Territorial Taxation (webcast):

As Congress deliberates business tax reform options, the international aspects often prove most complex. All Group of Eight countries other than the United States have territorial tax systems that exempt 95 to 100 percent of qualified dividends repatriated from foreign subsidiaries.

This half-day conference, cohosted by AEI and the International Tax Policy Forum, will explore the economic effects of territorial taxation. Panelists will use their international experience to examine the effects of international tax rules on base erosion and profit shifting, repatriation of foreign profits, and cross-border mergers and acquisitions and headquarters location. The conference will conclude with a luncheon address by Jason Furman, chairman of the White House Council of Economic Advisers.

Introductory Remarks:

  • Alex Brill, AEI
  • John Samuels, General Electric

Panel #1:  Base Erosion and Profit Shifting Under Worldwide and Territorial Taxation

  • Dhammika Dharmapala (Illinois)
  • Kevin Markle (University of Waterloo)
  • Alan D. Viard (American Enterprise Institute) (commentator)
  • Michael Graetz (Columbia) (moderator)

Panel II:  Repatriation of Foreign Profits in Japan, the U.K., and the U.S.

  • Sebastien Bradley (Drexel)
  • Peter Egger (ETH Zurich)
  • Fritz Foley (Harvard)
  • Rosanne Altshuler (Rutgers) (commentator)
  • Alan Auerbach (UC-Berkeley) (moderator)

Panel #3:  Home-Country Tax Effects on Mergers, Inversions, and Headquarters Location

  • Susan Morse (Texas)
  • Paul Oosterhuis (Skadden)
  • Johannes Voget (University of Mannheim)
  • James Hines (Michigan) (commentator)
  • Mihir Desai (Harvard) (moderator)

Luncheon Address:  Jason Furman (Council of Economic Advisers)

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

Thursday, March 27, 2014

Caron & Repetti: Revitalizing the Estate Tax: Five Easy Pieces

TaxSymposiumHeaderPaul L. Caron (Pepperdine) & James R. Repetti (Boston College), Revitalizing the Estate Tax: Five Easy Pieces, 142 Tax Notes 1231 (Mar. 17, 2014) (Symposium on Tax Reform in a Time of Crisis):

In a previous article, we argued that contrary to the state of the law over 35 years ago — when George Cooper wrote his seminal article on the estate tax (A Voluntary Tax? New Perspectives on Sophisticated Estate Tax Avoidance, 77 Colum. L. Rev. 161 (1977)) — taxpayers today generally ‘‘can reduce the value of assets subject to transfer tax in many instances only if they are willing to assume the risk that the reduction may be economically real and reduce the actual value of assets transferred to heirs or, alternatively, in narrow situations if they are willing to incur some tax risk.’’ (The Estate Tax Non-Gap: Why Repeal a Voluntary Tax?, 20 Stan. L. & Pol’y Rev. 153 (2009)) In another article, we documented the dramatic increase in income and wealth inequality over the past 30 years and the accompanying adverse social consequences and long-term negative effect on economic growth. (Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth, 40 Pepp. L. Rev. 1255 (2013)) We argued that tax policy historically has played an important role in reducing inequality and that the estate tax is a particularly apt reform vehicle in light of the role of inherited assets among the very rich and the adverse economic effects of that inherited wealth. In this article, we advance five estate and gift tax reform proposals that would generate needed revenue, reduce inequality, and contribute to economic growth: (1) disallow minority discounts when the transferred asset or business is controlled by family before and after the transfer; (2) maintain parity between the unified credit exemption amounts for the estate and gift taxes; (3) reduce the wealth transfer tax exemptions to $3.5 million, increase the maximum tax rate to 45 percent, and limit the generation-skipping transfer tax (GSST) exemption period to 50 years; (4) restrict the ability for gifts made in trust to qualify for the gift tax annual exclusion; and (5) impose a lifetime cap on the amount that can be contributed to a grantor retained annuity trust (GRAT).

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

Tax Analysts Hosts Conference Today on Is It Time For a Taxpayer Bill of Rights?

TA ConfTax Analysts hosts a roundtable discussion on Taxpayers and the IRS: Is It Time For a Taxpayer Bill of Rights? at the National Press Club in Washington, D.C. today at 9:00 - 11:00 a.m. EST:

On January 9, 2014, National Taxpayer Advocate Nina E. Olson released the 2013 Annual Report to Congress, urging the IRS to implement administratively a comprehensive, principle-based TBOR. That proposal, comprising 10 rights modeled on the U.S. Constitution's Bill of Rights, is designed to strengthen the IRS’s ability to serve taxpayers. However, the lack of resources needed to implement these rights could prevent the IRS from proceeding. The speakers and the conversation that follows will provide a historical perspective on prior legislation, discuss recommendations for adopting a TBOR, and debate the timing and politics involved in its implementation.

  • Nina E. Olson (National Taxpayer Advocate)
  • Christopher S. Rizek (Caplin & Drysdale, Washington, D.C.)
  • Alan J. Wilensky (Former Acting Assistant Secretary for Tax Policy, U.S> Treasury Department)
  • Moderator:  Christopher E. Bergin (President and Publisher, Tax Analysts)

March 27, 2014 in Conferences, Tax, Tax Analysts | Permalink | Comments (0)

Wednesday, March 26, 2014

Yin: Reforming (and Saving) the IRS by Respecting the Public’s Right to Know

TaxSymposiumHeaderGeorge K. Yin (Virginia), Reforming (and Saving) the IRS by Respecting the Public’s Right to Know (Symposium on Tax Reform in a Time of Crisis):

The current controversy involving possible political targeting by the IRS in administering the exempt organization (EO) tax laws is simply the latest in a long succession of similar allegations spanning at least five decades. This article proposes to address the problem through increased transparency of the IRS’s administrative actions involving EOs. Greater transparency responds directly to the public’s frustration in not being able to monitor the agency and gain confidence that the laws are being applied in an even-handed manner.

Continue reading

March 26, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Tuesday, March 25, 2014

The Atlantic Hosts Tax Policy Summit Today in Washington, D.C.

The AtlanticThe Atlantic hosts a Tax Policy Summit on Streamlining the System, Fighting Fraud, and Empowering Consumers today (webcast) at the Newseum in Washington, D.C. :

Recent headlines have focused on new tax reform legislation slashing the corporate and individual tax rates. Yet even as the perennial tax reform conversation again dominates Washington, a more fundamental problem continues to plague the tax administration system. Over the last decade, the IRS made an estimated $140 billion in improper payments, the result of fraud, complexity, and individual mistakes in the face of a labyrinthine tax system. This event will convene key tax policy leaders for a conversation about whether, even without comprehensive reform, there are small but significant steps that can be taken now to combat fraud, preserve the integrity of the tax system, and better serve and protect consumers.

Keynote Address:  Senator Ben Cardin (D-MD)
Moderator:  Nancy Cook (Economics Correspondent, National Journal)

Panel Discussion:

  • Leslie Book (Director of Graduate Tax Program, Villanova School of Law)
  • Eric Toder (Co-Director, Urban-Brookings Tax Policy Center)
  • Chi Chi Wu (Attorney, National Consumer Law Center)
  • Nancy Cook (Economics Correspondent, National Journal) (moderator)

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

Monday, March 24, 2014

Harvey Presents FATCA Background, Developments, and Key Issues Today at Baltimore

HarveyJ. Richard (Dick) Harvey, Jr. (Villanova) delivers the keynote address on Offshore Accounts: FATCA Background, Developments, and Key Issues at the tax symposium today sponsored by the University of Baltimore Graduate Tax Program and the Maryland State Bar Association Tax Section:

FATCA was unilaterally enacted by the US in March 2010 to address tax evasion by US taxpayers using offshore accounts. Much has occurred during the ensuing 4 years as the world prepares for FATCA’s July 1, 2014 effective date. Ultimately the key question is whether FATCA will be successful, and if so, how long will it take?

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

Pepperdine/Tax Analysts Symposium: Tax Reform in a Time of Crisis

TaxSymposiumHeaderPaul L. Caron (Pepperdine), Tax Reform in a Time of Crisis, 142 Tax Notes 1106 (2014) (104-page pdf of all ten symposium articles):

On January 17, 2014, Pepperdine University School of Law and Tax Analysts sponsored a symposium in Malibu, California, at which 21 of the nation’s leading tax academics, practitioners, and journalists discussed the prospects for tax reform as it is affected by two crises facing Washington, D.C.: dangerously misaligned spending and tax policies, which have resulted in a crippling $17.4 trillion national debt; and the IRS’s alleged targeting of conservative political organizations. This introduction to the symposium summarizes the keynote (Joseph Bankman) and luncheon (Bruce Bartlett) addresses and the three panels. 

Keynote Address (video):  Joseph Bankman (Stanford), Tax Scholarship in a Time of Fiscal Crisis
Edward Kleinbard (USC) (commentator)

Panel #1:  Individual/Estate and Gift Tax Reform (video)

Luncheon Address (video):  Bruce Bartlett (Former Deputy Assistant Treasury Secretary), The History of Tax Reform

Panel #2:  Business/International Tax Reform (video)

Panel #3:  Tax Reform in a Time of Crisis: Institutional Perspectives (video)

Closing Remarks (video):  Robert Popovich (Pepperdine), What Have We Learned Today?

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

Friday, March 21, 2014

Tulane Hosts 4th Annual Tax Roundtable Today in New Orleans

Tulane LogoTulane hosts its 4th Annual Tax Roundtable today:

The Tulane Tax Roundtable brings together tax scholars from around the country, resident Tulane Faculty, and Tulane students for discussion and debate about important tax policy issues of our time. The roundtable showcases the drafts and works-in-progress of its participants and subjects these works to rigorous analysis in a discussant-driven workshop format.

James Alm (Tulane), Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance (with Jay A. Soled (Rutgers))
Discussant:  George Yin (Virginia)

Susannah Tahk (Wisconsin), The Tax War on Poverty
Discussant:  Tessa Davis (Tulane)

Jinyan Li (Osgoode Hall), Combating BEPS through LSAs: The Approach of China and India (with Thaddeus Hwong (York))
Discussant:  Jennifer Bird-Pollan (Kentucky)

Shu-Yi Oei (Tulane), Taxing Human Equity (with Diane Ring (Boston College))
Discussant:  Philip Hackney (LSU)

George Yin (Virginia), Reforming (and Saving) the IRS by Respecting the Public’s Right to Know
Discussant:  Steven Sheffrin (Tulane)

Steven Sheffrin (Tulane), Tax Competition, Agglomeration, and the Mobility of Professional Athletes (with Grant Driessen (Tulane))
Discussant:  Jinyan Li (Osgoode Hall)

Jennifer Bird-Pollan (Kentucky), Electing Fairness: A Proposal for a Check-the-Box Style Regime for Same-Sex Couples’ Filing Status
Discussant:  James Alm (Tulane)

Philip Hackney (LSU), Business Leagues, the Collective Action (Non) Problem and Tax-Exemption
Discussant:  Susannah Tahk (Wisconsin)

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

Thursday, March 20, 2014

Utah Symposium on Perpetual Conservation Easements

The Utah Law Review has published a symposium on Perpetual Conservation Easements, 2013 Utah L. Rev. 687-881:

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

Monday, March 17, 2014

IDC Herzliya Hosts Symposium Today on A New Era in Taxation in Honor of Nancy Staudt

StaudtIDC Herzliya, Radzyner School of Law (Israel) hosts a symposium today on A New Era in Taxation in honor of Nancy Staudt (Vice Dean for Faculty and Academic Affairs, Edward G. Lewis Chair in Law and Public Policy, and Academic Director, The Schwarzenegger Institute, USC), organized by Rifat Azam and Ruth Zafran:

Keynote Address:  Nancy Staudt (USC), Corporate Shams around the World

Panel #1:  Tax Base Erosion and Profit Shifting

  • Dr. Rifat Azam (IDC Herzliya), Panel Chair
  • Tsilly Dagan (Bar-Ilan), Tax Policy in an Era of Globalization
  • Tamir Shanan (College of Management Academic Studies), Replacing the Transfer Pricing Regime with Formulary Apportionment Approach in the International Settings
  • Rifat Azam (IDC Herzliya), New Stage in the Multinationals v. The International Tax Regime Game: Some Thoughts on the OECD Action Plan on Base Erosion and Profit Shifting

Panel #2:  Current Issues in Tax Policy

  • Adam Shinar (IDC Herzliya), Panel Chair
  • Yoram Margalioth (Tel-Aviv), Why (and how) Income Tax should be Imposed at the Household Level?
  • Sagit Leviner (Ono), Comparative Evaluation of Tax Policy-Making in Israel: Exploring the Trajectories Where are we coming from and What Lays Ahead
  • Jacob Nussim (Bar-Ilan), The Tax Treatment of Losses

Comments & Closing Remarks:  Nancy Staudt (USC)

March 17, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, March 14, 2014

Chapman Hosts Symposium Today on Business Tax Reform

Chapman Logo (2013)The Chapman Law Review hosts a symposium today on Business Tax Reform: Emerging Issues in the Taxation of U.S. Entities:

Panel I:  Specific Tax Issues Affecting the Business World: The Policies and Reasons Behind Certain Laws
Moderator: Bobby Dexter (Chapman)

Panel II:  Pass-Through Entity Reform: Is a Major Overhaul Necessary?
Moderator: Bahar A. Schippel (Snell & Wilmer)

Keynote Speaker:  Edward D. Kleinbard (USC)

Panel III:  How Federal Business Tax Reform Affects State and Local Tax
Moderator:  Michael Lang (Chapman)

Panel IV:  Corporate Tax Reform: How to Tax Multinational Corporations
Moderator:  Douglas A. Schaaf (Paul Hastings)

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

Wednesday, March 5, 2014

AALS Call for Papers: Bringing Accounting, Finance, and Tax Into the Business Law Curriculum

AALSThe AALS Section on Agency, Partnerships LLCs, and Unincorporated Associations has issued a call for papers for the 2015 AALS Annual Meeting in Washington, D.C.:  Bringing Numbers into Basic and Advanced Business Associations Courses: How and Why to Teach Accounting, Finance, and Tax:

Business planners and transactional lawyers know just how much the “number-crunching” disciplines overlap with business law. Even when the law does not require unincorporated business associations and closely held corporations to adopt generally accepted accounting principles, lawyers frequently deal with tax implications in choice of entity, the allocation of ownership interests, and the myriad other planning and dispute resolution circumstances in which accounting comes into play. In practice, unincorporated business association law (as contrasted with corporate law) has tended to be the domain of lawyers with tax and accounting orientation. Yet many law professors still struggle with the reality that their students (and sometimes the professors themselves) are not “numerate” enough to make these important connections. While recognizing the importance of numeracy, the basic course cannot in itself be devoted wholly to primers in accounting, tax, and finance.

The Executive Committee will devote the 2015 annual Section meeting in Washington to the critically important, but much-neglected, topic of effectively incorporating accounting, tax, and finance into courses in the law of business associations. In addition to featuring several invited speakers, we seek speakers (and papers) to address this subject. Within the broad topic, we seek papers dealing with any aspect of incorporating accounting, tax, and finance into the pedagogy of basic or advanced business law courses.

Any full-time faculty member of an AALS member school who has written an unpublished paper, is working on a paper, or who is interested in writing a paper in this area is invited to submit a 1 or 2-page proposal by May 1, 2014 (preferably by April 15, 2014). The Executive Committee will review all submissions and select two papers by May 15, 2014. A very polished draft must be submitted by November 1, 2014. The Executive Committee is exploring publication possibilities, but no commitment on that has been made. All submissions and inquiries should be directed to Jeff Lipshaw.

March 5, 2014 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, March 4, 2014

ACTEC Issues Call for Proposals for $20,000 Grant to Host T&E Symposium

ACTECThe Legal Education Committee of the American College of Trust and Estate Counsel requests proposals for a $20,000 grant to host a symposium on trust and estate law during academic year 2015-2016:

The ACTEC Foundation Symposium is intended to be the premier academic symposium on trust and estate law in the United States. The goals of the symposium are to stimulate development of scholarly work in trust and estate law, to bridge the gap between the academic community and practitioners, to provide opportunities for junior academics to present papers and interact with more senior academics, to provide an opportunity for trust and estate professors to interact with each other, to involve academics from other disciplines in discussions of trust and estate topics, and to strengthen ACTEC’s image as the leading organization for trust and estate lawyers, both practitioners and academics.

Please submit your proposal by April 15, 2014 to Susan Gary or Nancy McLaughlin.

March 4, 2014 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Friday, February 28, 2014

FBA Hosts 38th Annual Tax Law Conference

FBAThe Federal Bar Association Section on Taxation hosts the 38th Annual Tax Law Conference today at the Ronald Reagan Building and International Trade Center, 1300 Pennsylvania Avenue, N.W., Washington, D.C. The featured speakers are:

  • David A. Hubbert (Deputy Assistant Attorney General, U.S. Department of Justice, Tax Division)
  • William J. Wilkins (Chief Counsel, IRS)

February 28, 2014 in Conferences, Tax | Permalink | Comments (0)

The Fossil Fuel Tax Deception

32Tax panel at today's 2014 Public Interest Environmental Law Conference at Oregon:

Fossil Fuel Deception: The Federal Government’s Participation Through Financial Incentives (Organizer: Mona L. Hymel (Arizona))
The deception of oil causes us to think that we can buy cheap stuff from China, we can live in cheap big houses in the exurbs, and we can keep on driving to CostCo in our SUVs to stock up on that cheap stuff from around the world. Is our economy hostage to cheap oil? Our thirst for oil leads to exploitation of pristine lands and exploitation of native people. Concern about oil justifies military buildup. From a tax perspective, “regular” oil tax benefits like percentage depletion, enhanced oil recovery, and IDCs, while relatively minor in terms of total tax expenditures, never expire and illustrate the strength of the fossil fuel lobby, which resists any cut backs. There are also stealth oil benefits: exemption from AMT and passive activity loss rules, the § 199 deduction, and master limited partnerships. Unconventional oil and gas extraction techniques (fracking and tar sands) reduce the net energy benefit of oil. Energy from oil could be used to transition into a fossil-free economy, but we just seem to keep burning it. A carbon tax could help reduce the incentive to keep drilling and digging ourselves even deeper in the climate change hole.

  • Greg Bothun (Oregon) 
  • Neil Buchanan (George Washington)
  • Mona Hymel (Arizona)
  • Roberta Mann (Oregon)
  • Tracey Roberts (Seattle)
  • Walter Wang (San Diego)

February 28, 2014 in Conferences, Tax | Permalink | Comments (0)

Monday, February 24, 2014

American Taxation Association 2014 Midyear Meeting

ATA LogoThe American Taxation Association held its 2014 Midyear Meeting last week in San Antonio. The full program is here.

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

Sunday, February 23, 2014

Harvard Hosts Conference on Religious Accommodation in the Age of Civil Rights

Harvard hosts a conference on Religious Accommodation in the Age of Civil Rights (Thursday, April 3 - Saturday, April 5, 2014):

HarvardCurrent controversies over marriage equality, antidiscrimination law, and the Affordable Care Act’s contraceptive mandate have raised conflicts between religious claims, on one hand, and LGBT equality and women’s rights, on the other. The conference seeks to deepen our understanding of the competing claims by bringing together nationally recognized scholars in the fields of sexuality, gender, and law and religion. 

Speakers 

  • Anita Allen, University of Pennsylvania Law School
  • Tom Berg, St. Thomas Law School
  • Mary Anne Case, University of Chicago Law School
  • Caroline Corbin, University of Miami Law School
  • William Eskridge, Yale Law School
  • Chai Feldblum, EEOC
  • Katherine Franke, Columbia Law School
  • Richard Garnett, Notre Dame Law School
  • Frederick Gedicks, BYU Law School
  • Malick Ghachem, University of Maine Law School
  • Sarah Barringer Gordon, University of Pennsylvania Law School
  • Michael Helfand, Pepperdine Law School
  • Nan Hunter, Georgetown University Law Center
  • John Inazu, Washington University Law School
  • Andrew Koppelman, Northwestern University Law School
  • Douglas Laycock, University of Virginia Law School
  • Martin Lederman, Georgetown University Law Center
  • Sandy Levinson, University of Texas Law School
  • Michael McConnell, Stanford University Law School
  • Louise Melling, ACLU
  • Ilan Meyer, Williams Institute, UCLA
  • Martha Minow, Harvard Law School
  • Melissa Murray, UC Berkeley Law School
  • Douglas NeJaime, UC Irvine Law School
  • Priscilla Ocen, Loyola LA Law School
  • Alison Dundes Renteln, University of Southern California
  • Reva Siegel, Yale Law School
  • Elizabeth Sepper, Washington University Law School
  • Steven Smith, University of San Diego Law School
  • Nomi Stolzenberg, USC Law School
  • Nelson Tebbe, Brooklyn Law School
  • Mark Tushnet, Harvard Law School
  • Kenji Yoshino, NYU Law School

February 23, 2014 in Conferences, Legal Education | Permalink | Comments (1)

Saturday, February 22, 2014

University of Washington Third Annual Tax Forum

UWThe University of Washington School of Law and the Tax Executives Institute hosted the Third Annual Tax Forum yesterday with these panels:

  • BEPS, OECD, G20 and US Tax Reform and Industry Response
  • Domestic Planning and Pass-Through Entities
  • IRS Developments and Current Tax Enforcement and Examination Update
  • State Push into New Nexus Theories and the Related Implications for Sourcing of Receipts
  • Treasury Workshop

February 22, 2014 in Conferences, Tax | Permalink | Comments (0)

Friday, February 21, 2014

Duke Hosts Conference Today on Taking Administrative Law to Tax

Duke Law (2014)The Duke Law Journal hosts a symposium today on Taking Administrative Law to Tax:

Panel #1:  The Tax Exceptionalism Debate

Bryan Camp (Texas Tech), Reimagining Regulations: Thinking Outside the Tax Exceptionalism Box
Discussant:  Andy Grewal (Iowa)

Larry Zelenak (Duke), Maybe Just a Little Bit Special, After All?
Discussant:  Richard Murphy (Texas Tech)

Panel #2:  Adjudicating Tax Issues

Steve Johnson (Florida State), Reasoned Explanation and IRS Adjudication
Discussant:  Richard Pierce (George Washington)

Leandra Lederman (Indiana), (Un)Appealing Deference to the Tax Court
Discussant:  Keith Fogg (Villanova)

Panel #3:  A Functional Look at the IRS

Ellen Aprill (Loyola-L.A.), A Case Study of Legislation v. Regulation: Defining Political Campaign Intervention under Federal Tax Law
Discussant:  Rich Schmalbeck (Duke)

Kristin Hickman (Minnesota), Administering the Tax System We Have
Discussant:  Stuart Benjamin (Duke)

Update (courtesy of Leandra Lederman):

Duke

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

Marian Presents How Bitcoin Challenges the Federal Income Tax System Today at Ohio State

MarianOmri Marian (Florida) presents How Bitcoin Challenges the Federal Income Tax System at Ohio State today as part of its sympsoium on In Bitcoin We Trust? A Forward Look at the Regulation, Use, and Growth of the Digital Currency hosted by The Ohio State Entrepreneurial Business Law Journal:

I explore the challenges that Bitcoin transactions present to the U.S. federal income tax system. I divide these challenges to substantive challenges (i.e., how Bitcoin transactions should be taxed), and collection challenges (i.e., how income on Bitcoin transactions should be reported and how the tax can be collected). I suggest that in the substantive category the challenges are sometimes overstated. Much effort is spent trying to decide what is Bitcoin for tax purposes. This exercise is not always necessary. In most circumstances the tax-classification of personal property is based on the use of the asset in the hands of the taxpayer, and not on the nature of the asset. Bitcoin is no exception. Looking at the process by which Bitcoins are generated and circulated (i.e., how they are used) I conclude that Bitcoin mining income is always ordinary income that must be recognized upon receipt of the Bitcoins, regardless of Bitcoin’s “classification”. Moreover, once Bitcoin enters circulation, the only major threshold issue is whether Bitcoin is a nonfunctional currency. I suggest that under current regulatory framework Bitcoin should not be classified as a nonfunctional currency. Once this issue is resolved, most substantive questions relating to Bitcoin transactions find answers under current guidance. That said, there might be good policy reasons to change certain guidance when it comes to Bitcoins.

Continue reading

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

Florida Tax Institute

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

  • Samuel A. Donaldson (Georgia State), Annual Update
  • Lawrence Lokken (Florida), Current Developments in International Taxation
  • Martin J. McMahon, Jr. (Florida), Current Developments in Federal Income Taxation 

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