TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Tuesday, April 5, 2016

ACTEC Issues Request For Proposals For $20,000 Grant To Host T&E Symposium

ACTECThe Legal Education Committee of the American College of Trust and Estate Counsel (ACTEC) requests proposals for a $20,000 grant to host an academic symposium on trust and estate law during the 2017-18 academic year:

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, bridge the gap between the academic community and practitioners, provide opportunities for junior academics to present papers and interact with more senior academics, provide an opportunity for trust and estate professors to interact with each other, involve academics from other disciplines in discussions of trust and estate topics, and strengthen ACTEC’s image as the leading organization for trust and estate lawyers, both practitioners and academics.

The grant associated with this RFP is contingent on approval by the ACTEC Foundation.

RFPs are due by Monday, May 2, 2016, and will be considered by the Symposium Subcommittee of the ACTEC Legal Education Committee at ACTEC’s Summer Meeting in Boston, Massachusetts, in June 2016. Please submit RFPs (RFP content and guidelines are set forth below) to:

Nancy A. McLaughlin
Professor of Law, University of Utah SJ Quinney College of Law
Co-Chair, ACTEC Legal Education Committee
nancy.mclaughlin@law.utah.edu

Electronic submissions are fine (subject line of email should read “ACTEC Symposium RFP”).

I. RFP Content

The RFP should provide the following information.

A. Theme. The theme of the symposium should be related to trust and estate law, defined to include any topic related to the gratuitous transfer of property (e.g., probate law, trust law, elder law, transfer tax law). A broad theme permits a wide range of papers and is more likely to be successful. Past themes have included Trust Law in the 21st Century (Cardozo 2005); Inheritance Law in the 21st Century (UCLA 2008); Philanthropy Law in the 21st Century (Chicago-Kent 2009); The Uniform Probate Code: Remaking of American Succession Law (Michigan 2011); and The Role of Federal Law in Private Wealth Transfer (Vanderbilt 2014). The theme of the most recent symposium, which took place at Boston College Law School in October 2015, was The Centennial of the Estate Tax: Perspectives and Recommendations (articles will be published in the Boston College Law Review May 2016 symposium edition).

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

University Of Basel Call For Papers:  Global Histories Of Taxation And State Finances Since The Late 19th Century

BaselVanessa Ogle (Pennsylvania) and the Institute for European Global Studies at the University of Basel (Switzerland) have issued a  Call for Papers for a symposium on Global Histories of Taxation and State Finances Since the Late 19th Century to be held at the University of Basel on December 1-3, 2016.  The deadline for submitting proposals is May 31, 2016.

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. Tax reform is often said to be required for fostering a more attractive business climate through reducing the tax burden and thus increasing tax competitiveness. Other voices focus on government revenues in times of empty coffers and instead call for higher tax rates especially for top earners. Thomas Piketty and his Capital in the Twenty-First Century as well as the Occupy movement in the United States have galvanized attention on the connections between taxes and inequality. Outrage at the rise of the “One Percent” is accompanied by calls for shutting down tax havens available mostly to the super rich. Whether in the United States or Britain, however, multinationals such as Google and Apple successfully play the inversion game by splitting up into multiple units and reincorporating in lower-tax countries for the purpose of obtaining better tax conditions.

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

Saturday, April 2, 2016

19th Annual Critical Tax Theory Conference Concludes Today At Tulane

Tulane (2015)The 19th Annual Critical Tax Theory Conference concludes today at Tulane:

Panel #4:  Tax Expenditures, Social Insurance, and Younger Generations (Chair: Charlotte Crane (Northwestern))

  • Samuel Brunson (Loyola-Chicago) & David Herzig (Valparaiso), The Effect of Obergefell on the Tax Exemption of Churches and Religiously-Affiliated Organizations
  • Neil Buchanan (George Washington), Social Security, Inequality, and Younger Generations
  • Nancy Shurtz (Oregon), Rethinking the Taxable Unit: Why Dependency Trumps Marriage as the Preferred Reference Standard

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

Kleinbard Presents Fiscal Policy In An Age Of Inequality Today At AAA Conference

Kleinbard (2015)Edward Kleinbard (USC) presents Fiscal Policy in an Age of Inequality at the American Accounting Association 2016 Conference and Doctoral/Early Scholar Consortium today in Orlando, Florida:

Federal budget deficits are always easy news fodder, and the Congressional Budget Office’s deficit projections for the next 10 years are uncomfortably high by most measures. Government today is operating in a budget deficit lull, but the pace of deficit growth is predicted to increase again after 2018, and under the CBO’s baseline assumptions are projected to reach 4.9 percent of GDP in 2026.

But deficit projections convey less information than is generally understood, both because the assumptions underlying the projections abstract from realistic outcomes in various respects, and because deficits themselves are the net of two numbers, government revenues and government expenses. Are taxes too low, or government spending too high? Or are both too low relative to our needs?

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April 2, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Friday, April 1, 2016

19th Annual Critical Tax Theory Conference Kicks Off Today At Tulane

Tulane (2015)The 19th Annual Critical Tax Theory Conference kicks off today at Tulane:

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

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

Panel #1:  Tax Compliance and Tax Regime Design (Chair: Adam Rosenzweig (Washington University))

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

Pepperdine Symposium Today On The U.S. Vice Presidency

Great symposium today at Pepperdine on The U.S. Vice Presidency with several prominent speakers, including former Vice President Dick Cheney, former U.S. Attorney General Ed Meese, Illinois Dean Vik Amar, and Pepperdine's own former U.S. Ambassador Doug Kmiec and Pulitizer Prize-winning historian Ed Larson.  You can watch live here beginning at 9:00 a.m. PST. (Vice President Cheney is speaking from 9:15-10:15.)

Symposium

Throughout our history, the powers and responsibilities of the nation’s second highest office have evolved. Caustically described by its first occupant as “the most insignificant office” ever contrived, many vice presidents have now had a profound impact on their place and time. Yet from its original inception to the ratification of the Twelfth 12th Amendment and beyond, many questions continue to surround this office. What did the founders envision as the role of the vice president? What is its place in the constitutional framework of government? What were the special characteristics of notable vice presidents? What is the future of the vice presidency? Could the office serve as an important tool in ending government gridlock?

At this symposium, renowned legal scholars, practitioners, and politicians will explore important questions surrounding the vice presidency. As a special treat, the Honorable Richard Cheney, 46th Vice President of the United States, will join us for a lively discussion of these issues and other experiences from his time as Vice President.

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

Thursday, March 31, 2016

2016 Florida Tax Institute

Florida Tax InstituteThe two-day 2016 Florida Tax Institute (program), sponsored by the Florida Tax Education Foundation with all proceeds benefiting the University of Florida Graduate Tax Program, concludes today.  Tax Prof speakers include:

  • Karen Burke (Florida) & James Sowell (KPMG), Hot Asset Distributions and New Rules Under Section 751(b)
  • Sam Donaldson (Georgia State), Current Developments in the Transfer Tax Arena

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March 31, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Conference On The Fate Of Scholarship In American Law Schools

FateBaltimore hosts a two-day conference beginning today on The Fate of Scholarship in American Law Schools:

The conference will reexamine first principles of legal scholarship – its value (to legal education, to the legal profession, to society) and its essential aspects – and will survey particular issues of contemporary concern, including emerging scholarly forms and technologies and the relationship among legal scholarship, journalism and new media.

The two-day conference will consist of themed plenary sessions, concurrent small-group sessions, opportunities to interact informally and a keynote address by Jack M. Balkin, Knight Professor of Constitutional Law and the First Amendment at Yale Law School.

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March 31, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (1)

Friday, March 18, 2016

Tax Notes Symposium:  The Future Of Tax Administration

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March 18, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, March 11, 2016

Tulane Hosts 6th Annual Tax Roundtable

TulaneTulane hosts its 6th 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), Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods (with Bibek Adhikari (Tulane))
Discussant:  Brian Galle (Georgetown)

Leigh Osofsky (Miami), Simplexity (with Joshua Blank (NYU))
Discussant:  Lawrence Zelenak (Duke)

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

Georgetown Hosts Conference Today On Taxation Of Intellectual Property In A Global Economy

Georgetown (2016)Georgetown hosts a conference today on Taxation of Intellectual Property in a Global Economy:

Panel #1:  Taxation of Intellectual Property in the U.S. and Abroad

  • Alan Auerbach (UC-Berkeley) (moderator)
  • Paul Oosterhuis (Skadden, Washington, D.C.)
  • Lilian Faulhaber (Georgetown)

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

BYU Hosts Symposium Today On The Cutting Edge Of International Tax Reform

BYU (2016)2016 BYU Law Review Symposium, A Scholarly Conversation at the Cutting Edge of International Tax Reform:

  • Allison Christians (McGill), Not-So-Soft Law: The OECD Tax Regime
  • Kimberly Clausing (Reed College), Competitiveness, Tax Base Erosion, and the Essential Dilemma of Corporate Tax Reform
  • J. Clifton Fleming Jr. (BYU) & Robert J. Peroni (Texas), You Can Run But You Can’t Hide: Addressing Inversions and Defending Worldwide Taxation with a Shareholder-based Definition of Corporate Residence
  • Omri Marian (UC-Irvine), Private Investment Funds and International Tax Avoidance

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

Infanti Presents Tax Law And Politics: Seeing Self And Other In The Tax Mirror At Birmingham

Infanti (2016)The Centre for Tax Governance at the University of Birmingham hosted its second annual conference yesterday on Taxation as a Social and Political Institution (program here).   Anthony C. Infanti (Pittsburgh) delivered the keynote address on Tax Law and Politics: Seeing Self and Other in the Tax Mirror:

This talk focused on recognizing the larger political dimensions of taxation and addressing the significant resistance to outsider perspectives both within and without the tax academy in the United States. Using the metaphor of tax law as a mirror of society, the talk focused on shifting away from thinking about tax as just an economic or pocketbook issue and toward a greater understanding of why tax is relevant not only to each of us separately as individuals but to all of us together as a society. Naturally, we all understand that taxes are important because they directly impact how much money we have left at the end of each pay period, how much things cost us at the store, etc. But what gets overlooked is the important role that taxes play in communicating who and what we are as a society. The U.S. tax system, for example, paints a picture of American society that lets us clearly see those who are included in the collective American “self” (i.e., those whom we value, validate, and support) as well as the many “others” whom we dismiss or leave out because they fail to meet this “ideal.” Once we understand the expressive power of our tax system, it is easy to see that taxes are about much more than just economics or finances. Our tax laws are a reflection of ourselves—of our society as it is and as we wish it would be.

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

Monday, February 29, 2016

Columbia Symposium:  Exploring Solutions To Persisting Discrimination In Legal Academia

ColumbiaSymposium, The More Things Change ...: Exploring Solutions to Persisting Discrimination in Legal Academia, 31 Colum. J. Gender & L. 1-254 (2015):

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February 29, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Thursday, February 25, 2016

Tax Policy Center Hosts Program Today On Tax Policy In 2016

Tax Policy Center (2015)The Tax Policy Center hosts a program today on Tax Policy in 2016: What’s New and What’s Next at the Brookings Institution in Washington, D.C. from 8:45 am - 12:00 pm EST:

Tax policy has returned to its traditional place of prominence in policy circles, with leading presidential candidates proposing both sweeping and incremental reforms. Members of Congress are considering a wide variety of changes as well. How will tax policy shape up as the year progresses? What role will tax policy play in the election? Are we situated for a major reform in 2017? What are the implications for the economy and the American people?

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

Monday, February 22, 2016

Georgetown Conference On Taxation And European Union State Aid Law

Georgetown (2016)Georgetown is sponsoring a conference today on Taxation and European Union State Aid Law: The European Commission’s Investigation Into Whether Certain Tax Rulings Constitute State Aid (agenda) at Jones Day (Washington, D.C.):

In 2013, in response to concerns that certain EU Member States were issuing favorable tax rulings to multinationals in order to attract foreign direct investment in violation of EU competition rules, the European Commission commenced State Aid investigations. In the meantime, the Commission has concluded that a Dutch ruling, a Luxembourg ruling and Belgian rulings obtained by at least 35 companies constitute illegal State Aid, while investigations on tax rulings involving other large U.S. multinationals are ongoing and the Commission is reportedly reviewing an additional 300 rulings. These developments demonstrate the continued relevance of State Aid control in the EU action against purported harmful tax competition and corporate tax avoidance.

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

Sunday, February 21, 2016

Wright Presents The Unfair Application Of Tax Penalties At Seattle

WrightDel Wright Jr. (Valparaiso) presented Improperly Burdened: The Uncertain and Sometimes Unfair Application of Tax Penalties at Seattle yesterday as part of its Poverty Law: Academic Activism conference (program):

A discussion of how the IRS, with the Tax Court’s tacit approval, has unfairly penalized mostly lowincome taxpayers by ignoring or misinterpreting two penalty protection provisions: section 6751(b)— which requires IRS supervisors to approve, in writing, all discretionary penalties, and section 7491(c)—which requires the IRS to bear the burden of the production with respect to tax penalties.

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

Thursday, February 11, 2016

Georgetown Conference On Taxation Of Intellectual Property In A Global Economy

Georgetown (2016)Georgetown hosts a conference on March 11 on Taxation of Intellectual Property in a Global Economy:

Join Georgetown Law’s Institute of International Economic Law (IIEL) and the International Tax Policy Forum (ITPF) on March 11th for a high-profile conference examining the taxation of intellectual property in a global economy.

The United States now lags behind its global competitors in tax incentives for research and development. In recent years, at least fourteen developed economies have adopted patent or innovation boxes, which provide a special low tax rate on business income that is derived from innovative activities. This development has sparked debate in the United States, and several recent U.S. tax reform proposals include a patent or innovation box. A discussion draft for a U.S. innovation box was released last year by Rep. Charles Boustany (R-LA) and Rep. Richard Neal (D-MA).

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

Monday, February 8, 2016

Symposium:  The Role Of Incubator And Residency Programs In Legal Education

TouroSymposium, The Role of Incubator and Residency Programs in Legal Education, 1 J. Experiential Learning 185-318 (2015) 

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

Thursday, February 4, 2016

NYU Hosts Program Today On Using The Administrative Procedure Act To Challenge IRS Guidance

NYU (2015)The NYU Graduate Tax Program hosts a program today on Using the Administrative Procedure Act to Challenge IRS Guidance: Why Today’s Tax Lawyers Must Also Be Administrative Law Expert:

  • Joshua Blank (NYU)
  • Donald Korb (Sullivan & Cromwell, New York; former IRS Chief Counsel)
  • Kristin Hickman (Minnesota)
  • James Gadwood (Sullivan & Cromwell, New York)

February 4, 2016 in Conferences | Permalink | Comments (0)

Saturday, January 30, 2016

ABA Tax Section Midyear Meeting

ABA LAThe ABA Tax Section Midyear meeting concludes today in Los Angeles. The full program is here. Today's highlight is the Keynote Address by Edward Kleinbard (USC), Fiscal Policy in an Age of Inequality:

Politicians of all persuasions are fixated on tax policy during this primary season, but this is the wrong question to debate. What we should care about is fiscal policy -- the net economic and social impacts of government taxing and spending, taken together. Government is not in the business of taxing us for sport, but rather of spending our money on public goods. Taxation is just how we finance the government we want.

A more muscular U.S. fiscal policy — not a further retrenchment — in fact responds to America's three great economic quandaries: (1) the surge in top-end inequality, where the income and wealth of the most affluent Americans have grown at rates that far outstrip the gains of the rest of America; (2) the stagnant incomes of the middle class; and (3) long-term growth. But we cannot see why this is true or how we can do better unless we look at the entirety of the opportunities for welfare-enhancing government investment and insurance, net of the cost of financing those programs through taxation. This outline presentation draws in part on my book, We Are Better Than This, to suggest why more government investment and insurance programs would lead to a happier and wealthier society. As in the book, the outline presentation benchmarks the United States against other countries to remind readers that we are unique in the world, and not always in a good way: we are a low-tax, small government, large and rich country that tolerates more poverty and much greater income inequality within our midst than do our peers.

Other Tax Profs with speaking roles today include:

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January 30, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, January 29, 2016

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

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

PGAMT is a recurring conference intended to bring together relatively recently-tenured professors of tax law for scholarly discussion. Our second annual meeting will be held on Monday and Tuesday, May 23 and 24, 2016, on the campus of the University of California Davis School of Law. We anticipate that official proceedings will wrap up by noon on May 24. Thanks to the generous support of U.C. Davis, AMT is able to provide attendees with conference meals and refreshments. AMT can commit to ensuring that these meals will not be “lavish or extravagant under the circumstances.” Attendees will be expected to cover their own travel and lodging expenses.

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

ABA Tax Section Midyear Meeting

ABA LAThe ABA Tax Section Midyear meeting continues today in Los Angeles. The full program is here. Today's highlight is the Teaching Taxation Program:

Inequality and Taxation. The debate over the nature of inequality and social mobility in the United States, and the corresponding role of taxation, continues to be at the center of public discourse. Potential tax reform will remain a major topic in political conversations in the coming year. Panelists will debate and discuss both the underlying issues and possible responses from the tax system, including redistribution and taxation, wealth concentration and estate and gift taxation, creative tax reform, and the legal and practical limits on a tax response to inequality.

  • Chair:  Anthony Infanti (Pittsburgh)
  • Moderator:  Kerry Ryan (St. Louis)
  • Panelists:  Neil Buchanan (George Washington), Goldburn Maynard, Jr. (Louisville), Miranda Fleischer (San Diego)

Other Tax Profs with speaking roles today include:

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January 29, 2016 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Tuesday, January 26, 2016

Call for Business Tax Papers:  Oxford University Symposium

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

We invite you to submit a paper for the tenth annual symposium of the Oxford University Centre for Business Taxation to be held June 28 - July 1, 2016.  As ever, we welcome research on any topics related to business taxation in its broadest sense, including papers from economics, law and other disciplines, as well as interdisciplinary contributions.

Submissions can either be completed but unpublished papers, or extended abstracts of work in progress (at least two pages) which must be completed in time for the conference. The deadline for submissions is Monday 29 February 2016 and papers should be submitted using the electronic form.

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January 26, 2016 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Conference On The Fate Of Scholarship In American Law Schools

Fate_of_Scholarship_save-the-dateBaltimore hosts a conference on March 31-April 1 on The Fate of Scholarship in American Law Schools:

The conference will reexamine first principles of legal scholarship – its value (to legal education, to the legal profession, to society) and its essential aspects – and will survey particular issues of contemporary concern, including emerging scholarly forms and technologies and the relationship among legal scholarship, journalism and new media.

The two-day conference will consist of themed plenary sessions, concurrent small-group sessions, opportunities to interact informally and a keynote address by Jack M. Balkin, Knight Professor of Constitutional Law and the First Amendment at Yale Law School.

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January 26, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Sunday, January 24, 2016

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

Monday, January 11, 2016

ACTEC Issues Request For Proposals For $20k Grant To Host T&E Symposium

ACTECThe Legal Education Committee of the American College of Trust and Estate Counsel (ACTEC) requests proposals for a $20,000 grant to host an academic symposium on trust and estate law during the 2017-18 academic year:

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, bridge the gap between the academic community and practitioners, provide opportunities for junior academics to present papers and interact with more senior academics, provide an opportunity for trust and estate professors to interact with each other, involve academics from other disciplines in discussions of trust and estate topics, and strengthen ACTEC’s image as the leading organization for trust and estate lawyers, both practitioners and academics.

The grant associated with this RFP is contingent on approval by the ACTEC Foundation.

RFPs are due by Monday, May 2, 2016, and will be considered by the Symposium Subcommittee of the ACTEC Legal Education Committee at ACTEC’s Summer Meeting in Boston, Massachusetts, in June 2016. Please submit RFPs (RFP content and guidelines are set forth below) to:

Nancy A. McLaughlin
Professor of Law, University of Utah SJ Quinney College of Law
Co-Chair, ACTEC Legal Education Committee
nancy.mclaughlin@law.utah.edu

Electronic submissions are fine (subject line of email should read “ACTEC Symposium RFP”).

I. RFP Content

The RFP should provide the following information.

A. Theme. The theme of the symposium should be related to trust and estate law, defined to include any topic related to the gratuitous transfer of property (e.g., probate law, trust law, elder law, transfer tax law). A broad theme permits a wide range of papers and is more likely to be successful. Past themes have included Trust Law in the 21st Century (Cardozo 2005); Inheritance Law in the 21st Century (UCLA 2008); Philanthropy Law in the 21st Century (Chicago-Kent 2009); The Uniform Probate Code: Remaking of American Succession Law (Michigan 2011); and The Role of Federal Law in Private Wealth Transfer (Vanderbilt 2014). The theme of the most recent symposium, which took place at Boston College Law School in October 2015, was The Centennial of the Estate Tax: Perspectives and Recommendations (articles will be published in the Boston College Law Review May 2016 symposium edition).

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

Symposium On Law School Survival

January 11, 2016 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Saturday, January 9, 2016

Today's AALS Annual Meeting Tax Highlights

AALS (2017)Today's tax highlights at the 2016 AALS Annual Meeting in New York:

Section on Nonprofit and Philanthropy Law Program
The Philanthropic Sector and Radical Reform

Reforming the philanthropic sector is always in the news. Most legal proposals, however, are incremental in nature and attempt to fix one discrete problem at a time (for example, proposals to cap the value of the charitable deduction or limit deductions for conservation easements and car donations). This panel will discuss what radically reforming the philanthropic sector might look like, both legally and in practice. What is the role of the sector and what does it mean for it to be more effective? Should the standards for tax exemption be stricter? Should foundations, donor advised funds, or endowments be subject to increased payout requirements and limited life spans? How should donors and foundation managers allocate resources and prioritize projects? How do the limits on international giving affect the sector’s impact? Would any other large-scale structural changes enhance the sector?

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

Friday, January 8, 2016

Tax Section Program At AALS Annual Meeting

AALS (2017)Today's highlight at the 2016 AALS Annual Meeting in New York:

Section of Taxation Program
Advising Taxpayers in the 21st Century: Ethical Challenges

Fundamental ethical principles do not generally change, but the context in which tax advisers must assess their duties does. Changes in the business, economic and political world pose challenges for tax advisers who must interpret their ethical duties and obligations in new circumstances. In the second decade of the 21st century we see: (1) tremendous internationalization of business (a taxpayer need not be a multinational to engage in cross border commerce); (2) backoffice functions regularly performed offshore; (3) increasing audit activity outside the U.S.; (4) global focus on information sharing and disclosure; (5) new interest in whistleblowing; (6) the rise of social media; (7) increasing interest by bar associations in pro bono obligations; and (7) and the growing role of electronic technology. These developments generate broader questions regarding: (1) the risks and benefits of advances in technology and communication; (2) how to advise clients in the face of increasing disclosure and reporting requirements; (3) the implications of a multinational legal practice; (4) the tensions at play in tax planning, minimization, and avoidance; and (5) ethical obligations to foreign jurisdictions. Drawing upon a range of experiences and perspectives, this panel will explore the pressing ethical challenges facing the contemporary tax adviser.

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January 8, 2016 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Tuesday, January 5, 2016

NYU Tax Law Review Symposium:  Thomas Piketty's Capital In The Twenty-First Century

PikettySymposium on Thomas Piketty's Capital in the Twenty-First Century, 68 Tax L. Rev. 443-647 (2015):

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January 5, 2016 in Book Club, Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, November 21, 2015

Dexter Presents A Tax Expenditure Approach to Reparations Today At Duke

DexterBobby Dexter (Chapman) presents The Hate Exclusion: Moral Tax Equity for Damages Received on Account of Race, Sex, or Sexual Orientation Discrimination, 13 Pitt. Tax Rev. ____ (2016), at the Duke Law School Center on Law, Race and Politics conference today on The Present and Future of Civil Rights Movements:  Race and Reform in 21st Century America:

Scholars on both sides of the reparations literature divide commonly contemplate some form of federal monetary outlay.  At the same time, given both the absence of such an outlay and the dire prognosis that such largesse is forthcoming, tax scholars rarely contribute to traditional reparations literature.  With this Article, Professor Dexter introduces the notion that reparations take the form of narrowly-tailored federal tax expenditures.

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November 21, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (1)

NTA 108th Annual Conference on Taxation

Cover2The three-day National Tax Association 108th Annual Conference on Taxation concludes today in Boston.  Today's highlights:

Fiscal Federalism, Multilateralism, and Tax Law Design

  • Session Chair:  Daniel Shaviro (NYU)
  • Daniel Schaffa (Michigan), Federal Collection of State Individual Income Taxes
  • Eric Kades (William & Mary), Corrective Progressivity
  • David Gamage (UC-Berkeley) & Darien Shanske (UC-Davis), Fiscal Federalism from the Subnational Government Perspective: Tax Reform for the U.S. States
  • Itai Grinberg (Georgetown), The New International Tax Diplomacy
  • Discussants:  Brian Galle (Georgetown), Daniel Shaviro (NYU)

Tax Forms, Publications, and Compliance

  • Session Chair:  Leigh Osofsky (Miami)
  • Kathleen Thomas (North Carolina), User-friendly Taxpaying
  • Leigh Osofsky (Miami) & Joshua Blank (NYU), Simplexity and the Tax Law
  • Samara Gunter (Colby College), Your Biggest Refund, Guaranteed? Tax Filing Method and Reported Tax Liability
  • Joseph Bankman (Stanford), Using the ‘Smart Return’ to Reduce Tax Evasion
  • Discussants:  Larry Zelenak (Duke), Kristin Hickman (Minnesota)

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

Friday, November 20, 2015

NTA 108th Annual Conference on Taxation

Cover2The three-day National Tax Association 108th Annual Conference on Taxation continues today in Boston.  Today's highlights:

International Corporate Tax Policy

U.S. Wealth Inequality Measurement

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

Thursday, November 19, 2015

NTA 108th Annual Conference on Taxation

Cover2The three-day National Tax Association 108th Annual Conference on Taxation kicks off today in Boston.  Today's highlights:

Alan Auerbach (UC-Berkeley), Presidential Address

Topics in Business Taxation:

  • Session Chair:  Diane Ring (Boston College)
  • Mirit Eyal-Cohen (Alabama), Taxing Economies of Scale
  • Shu-Yi Oei (Tulane) &  Diane Ring (Boston College), Regulation by Crowd
  • David Hasen (Colorado), Taxation and Innovation
  • Jacob Nussim (Bar-Ilan), Taxation and Innovation
  • Discussants:  Shu-Yi Oei (Tulane), Diane Ring (Boston College), Jacob Nussim (Bar-Ilan)

Charitable Giving of High-Income Households

  • Session Chair:  Jon Bakija (Williams)
  • Brian Galle (Georgetown), Law and the Problem of Restricted Spending Philanthropy
  • Brian Galle (Georgetown) & Benjamin Marx (Illinois), Do Private Foundation Donors Care About State Law?
  • Nicolas Duquette (USC), Philanthropy, Inequality, and the Income Tax: High-Income Households’ Charitable Giving 1917–2012
  • Jon Bakija (Williams) & Brian Raub (IRS), How Estate Taxation Affects Charitable Donations and Wealth Accumulation: Evidence from the Divergence in Estate Tax Rates across States After 2001
  • Discussants:  Yair Listokin (Yale), Chistine Exley (Harvard)

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

Chicago-Kent Symposium: Nonprofit Oversight Under Siege

Chicago-KentChicago-Kent hosts a symposium today on Nonprofit Oversight Under Siege:

The View from the U.S.:

  • Evelyn Brody (Chicago-Kent) & Marcus Owens (Loeb & Loeb, Washington, D.C.), Exile to Main Street: The I.R.S.’s Diminished Role in Overseeing Tax-Exempt Organizations 
  • Linda Sugin (Fordham), Politics, Disclosure, and State Law Solutions for 501(c)(4) Organizations
  • Lloyd Hitoshi Mayer (Notre Dame), Fragmented Oversight of Nonprofits in the United States: Does It Work? Can It Work?

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

Inaugural International Conference on Taxpayer Rights Concludes Today In Washington, D.C.

NTA

The two-day inaugural International Conference on Taxpayer Rights concludes today in Washington, D.C. (agenda):

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

Today's speakers include:

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

Wednesday, November 18, 2015

Inaugural International Conference on Taxpayer Rights Kicks Off Today In Washington, D.C.

NTA

The two-day inaugural International Conference on Taxpayer Rights kicks off today in Washington, D.C. (agenda):

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

Today's speakers include:

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November 18, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, November 13, 2015

Fordham Hosts Symposium Today On We Are What We Tax

Fordham Law ReviewFordham hosts a two-day symposium on We Are What We Tax.  Here are today's speakers:

  • John Dzienkowski (Texas) & Robert Peroni (Texas), The Decline in Tax Adviser Professionalism in American Society
  • Ajay Mehrotra (Northwestern) & Julia Ott (The New School), A Brief History of the Capital Gains Tax Preference
  • Lisa Philipps (Osgoode Hall), Tax Policy as Performance: Personal Savings and the Constitution of Middle Class Identity
  • Martha McCluskey (SUNY-Buffalo), Framing Middle Class Insecurity: Tax and the Ideology of Unequal Economic Growth

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November 13, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 12, 2015

Fordham Hosts Symposium Today On We Are What We Tax

Fordham Law ReviewFordham hosts a two-day symposium on We Are What We Tax.  Here are today's speakers:

  • Victor Fleischer (San Diego), Job Creationism: Entrepreneurship and Tax Policy
  • David Clingingsmith (Case Western) & Scott Shane (Case Western), How Individual Income Tax Policy Affects Entrepreneurship
  • Sloan Speck (Colorado), The Social Boundaries of Corporate Taxation

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

Wednesday, November 11, 2015

$1,000 Honorarium To Attend 32nd Annual Law Prof Summer Law & Econ Institute

GM32nd Economics Institute for Law Professors:

Event Date: Sunday, July 10 to Friday, July 22, 2016

Location: The Omni Homestead Resort, Hot Springs, VA

Prerequisite:  The Economics Institute is carefully designed for those who possess little or no previous formal economics education. It covers basic price theory, with emphasis on the allocative effects of alternative property rights regimes, transaction cost economics, and the application of basic economic theory to a variety of legal issues.  As such, there is no prerequisite for this Institute.

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November 11, 2015 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Tuesday, November 10, 2015

Call for Papers: 2016 International Conference On Tax Administration

Call for Papers:  The 12th International Conference on Tax Administration at the Crowne Plaza Hotel, Coogee, Sydney on 31st March & 1st April 2016. The theme of the conference will be Global trends and developments in tax administration service delivery. Those interested in presenting a paper at this conference are encouraged to submit a proposal that accords with this theme (for example, digitalisation, simplification, benchmarking, alternative tax dispute resolution, citizen-focused tax administration, fostering voluntary compliance, tax administrative responses to BEPS, etc).

Your proposal should include the following details:

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

Tuesday, November 3, 2015

TaxCOOP: The First International Conference On Tax Cooperation

Tax CoopTaxCOOP:  The First International Conference on Tax Cooperation is an international nonpartisan conference on tax competition and the weaknesses of the current taxation system in the era of trade globalization and the web. This situation has allowed international companies to choose their tax residency and encourages States to engage in competition over tax rates.

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

Friday, October 30, 2015

Tax Profs At Today's Yale Conference On Global Justice Post-2015

Global Justice

Tax Profs speaking at today's conference on Global Justice Post-2015 at Yale:

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

Florida Hosts 11th Annual International Tax Symposium

Florida Logo (GIF)The University of Florida Graduate Tax Program hosts its Eleventh Annual International Taxation Symposium today:

  • Walter Hellerstein (Georgia), A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines, 18 Fla. Tax Rev. ___ (2016):  "The OECD’s International VAT/GST Guidelines, which are scheduled to be released in their consolidated form at the OECD’s Global Forum on VAT in Paris on November 5-6, 2015, are the culmination of nearly two decades of efforts to provide internationally accepted standards for consumption taxation of cross-border trade, particularly trade in services and intangibles. This article provides a roadmap to the Guidelines, especially for readers who may be unfamiliar with consumption tax principles, in general, or VATs in particular. Part II of the article provides the background to the Guidelines, describing the basic features of a VAT, the problems with which the Guidelines are concerned, and a brief history of the OECD’s efforts to address these problems. Part III discusses the Guidelines’ neutrality principles. Part IV discusses the general rules applicable to business-to-business (B2B) transactions. Part V discusses the general rules applicable to business-to-consumer (B2C) transactions. Part VI discusses specific rules for particular types of supplies. Part VII discusses the Guidelines’ recommendations designed to support a consistent interpretation of the Guidelines, including the use of mechanisms for mutual cooperation and exchange of information and other arrangements allowing tax administrations to work together. Part VIII concludes."

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

Wednesday, October 28, 2015

Pepperdine Symposium: The Impact Of King v. Burwell On Judicial Deference To IRS Determinations

KingSymposium, The Impact of King v. Burwell on Judicial Deference to IRS Determinations, 2015 Pepp. L. Rev. 1-81

In 2015, the Supreme Court heard the second major case surrounding the Affordable Care Act, King v. Burwell. The Court considered whether citizens of states that did not set up Health Insurance Exchanges were prohibited from obtaining a tax credit to offset the cost of health insurance premiums. The question arose from an apparent contradiction between the Affordable Care Act, which appeared to limit the credit to state-established Exchanges only, and an IRS regulation, which granted the Credit to state- or federal-established Exchanges. In its decision, the Court ruled it would not defer to the IRS regulations. The Chief Justice explained that this was because the IRS is not an expert in health care policy, which was at the heart of the regulations. This was surprising to many, especially because the Court’s conclusion agreed with the IRS regulations.

The authors in this Symposium discuss how the King Court may have reached its holding, the potential impacts of its ruling, whether the Chevron doctrine is eroding, and why tax scholars neglected to say more about this case.

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October 28, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Saturday, October 24, 2015

Discussion On The Power To Tax And Its Judicial Control Today At George Mason

George MasonThe two-day Eighth Annual Transatlantic Law Forum concludes today at George Mason with a luncheon discussion on:

The Power to Tax and its Judicial Control

In the U.S., judicial controls over the IRS and its exercise of tax and regulatory authority are much weaker than the controls that available under general administrative law. Supposedly, fiscal imperatives warrant this arrangement. However, as the IRS is changing from a mere revenue collector into a regulatory agency, there are reasons to worry about extreme judicial deference. Moreover, other countries with (presumably) the same need for orderly fiscal administration provide rather more robust judicial checks. Germany, for example, subjects tax administrators’ decisions to de novo review by independent courts. What explains these different institutional arrangements, and how well have they served their intended purposes?

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

Friday, October 23, 2015

Tulane Hosts Conference Today On Reforming State And Local Tax Systems

Tulane (2015)Tulane hosts a conference today on Reforming State and Local Tax Systems:

This one-day conference, organized by the Murphy Institute and the Department of Economics at Tulane University, will explore new research on state and local tax reforms, including empirical, experimental, and theoretical contributions, in the face of increasing challenges in areas such as the growth of services and internet sales, increased tax competition, greater factor mobility across state (and national) boundaries, and other similar developments.

Paul Eliason (Duke) & Byron Lutz (Federal Reserve Board), Can Fiscal Rules Constrain the Size of Government? An Analysis of the “Crown Jewel" of Tax and Expenditure Limitations
Discussant: Patrick Button (Tulane)

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

Boston College Launches Forum On Philanthropy And The Public Good

Boston College Law School Logo (2014)Press Release, BC Law Launches Forum on Philanthropy and the Public Good:

At a time when American society has grown increasingly dependent on philanthropy to fund everything from our most fundamental needs to our highest ideals, two Boston College Law School professors are launching the Forum on Philanthropy and the Public Good to examine public policy issues in charitable giving.

The forum’s inaugural event takes place on Friday, October 23, 2015, at the University Club in Washington, D.C., where it will host “The Rise of Donor-Advised Funds: Should Congress Respond?“, which will look at the $50-billion charitable fund sector. ...

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October 23, 2015 in Conferences, Tax | Permalink | Comments (0)

Tuesday, October 20, 2015

Call For Tax Papers And Panels: Summer 2016 SEALS Annual Conference

SEALs Logo (2013)Jennifer Bird-Pollan (Kentucky) has issued a call for tax papers for the 2016 SEALS Annual Conference to be held August 3-9 in Amelia Island, Florida:

I am happy to do what I have done in years past, which is to help 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.  Panels are generally composed of 4 to 5 people speaking for 15 to 20 minutes each.  I can try to group papers so that panels include papers on similar topics.  The Discussion Group includes about 10 people, each speaking for 5-8 minutes on a topic related to tax policy, broadly interpreted.  This has often included topics that are not necessarily fully formed paper ideas, but are thoughts the presenter has had on something he or she would like to discuss with a group of smart, informed people in an informal setting.  Both types of presentation have been very successful in the past.

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