TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

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)

Friday, October 16, 2015

5th Annual NYU/UCLA Tax Policy Symposium: Tax And Entrepreneurship

UCLA NYUThe Fifth Annual NYU/UCLA Tax Policy Symposium on Tax and Entrepreneurship takes place beginning at 9:00 a.m. PST today at UCLA (live webcast):

Goals and Design Principles
Eric Allen (USC) & Susan C. Morse (Texas), How Should We Use the Tax System to Encourage Entrepreneurship?
Commentators:  Roger H. Gordon (UC-San Diego), Theodore Seto (Loyola-L.A.)
Moderator:  Steven Bank (UCLA)

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

Brooklyn Hosts Symposium On Reconsidering the Tax Treaty

Brooklyn (2015)The Dennis J. Block Center for the Study of International Business Law at Brooklyn Law School hosts a symposium next Friday, October 23, on Reconsidering the Tax Treaty:

In just a few years, the foreign tax credit will celebrate its 100th birthday. That legislative action paved the way toward our modern network of reciprocal tax measures. The international tax regime grew into a tall oak from that small acorn, but recently has begun to show its age. Will today’s efforts — from BEPS to FATCA — reinvigorate the tax treaty or help us move past it?

Panel #1:  Allocating Taxing Jurisdiction in a Stateless World

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

Friday, October 9, 2015

University Of Washington Hosts 2015 Tax Symposium

UW 3The University of Washington hosts the  2015 Tax Law Program Symposium today:

Panel #1

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

Thursday, October 8, 2015

Michigan Symposium On Taxation And Citizenship

MichiganMcGill and Michigan are hosting a symposium tomorrow at Michigan on Taxation and Citizenship:

Panel #1:

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

Sunday, October 4, 2015

4th Annual Educating Tomorrow's Lawyers Conference: Building On The Foundations For Practice

ETL 3

The 4th Annual Educating Tomorrow's Lawyers Conference: Building on the Foundations for Practice concluded yesterday in Denver. Pepperdine is one of 35 law school consortium memberss, almost a quarter of which are in California (Golden Gate, McGeorge, Pepperdine, Southwestern, Stanford, UC-Hastings, UC-Irvine, USC):

In 2014, Educating Tomorrow’s Lawyers launched Foundations for Practice, an ambitious national project to identify the foundations entry-level lawyers need for practice.

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October 4, 2015 in Conferences, Legal Education | Permalink | Comments (0)

Saturday, October 3, 2015

Tax Presentations At Midwestern Law & Economics Association Annual Meeting

KansasTax presentations at yesterday's Midwestern Law & Economics Association Annual Meeting at Kansas:

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

Friday, October 2, 2015

Boston College/ACTEC Symposium Today On The Centennial Of The Estate Tax: Perspectives And Recommendations

BCACTECThe Boston College Law Review and The American College of Trust and Estate Counsel are hosting a symposium today on The Centennial of the Estate Tax: Perspectives and Recommendations:

Keynote AddressMichael Graetz (Columbia), Death Taxes and Politics

Panel #1:  Is It Desirable to Tax the Gratuitous Transfer of Wealth During Life or at Death?

Panel #2:  Could Alternatives Other Than an Estate and Gift Tax Better Address Problems Associated with Wealth Concentration?

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

Sunday, September 20, 2015

ABA Tax Section Fall CLE Meeting

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

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September 20, 2015 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, September 18, 2015

41st Annual Notre Dame Tax And Estate Planning Institute

NDThe 41st Annual Notre Dame Tax and Estate Planning Institute concludes today:

With the permanence of the $5,000,000 exemptions, the Annual Notre Dame Tax & Estate Planning Institute has and will continue to present topics that are relevant regardless of whether or not a family is exposed to the estate tax. In addition to estate planning topics for high net worth individuals, the Institute devotes sessions to income tax planning techniques that provide immediate tax benets that need not wait until one’s death. 

Tax Profs with speaking roles include:

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

Tuesday, September 15, 2015

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

PLR Impact of King v BurwellFollowing up on our previous two tax symposia (links below), the Pepperdine Law Review and Essays & Reviews Editor Brady Cox have assembled a glittering array of participants for an online symposium to be published on October 28: The Impact of King v. Burwell on Judicial Deference to IRS Determinations:

Previous Pepeprdine Law Review tax symposia:

Pepperdine 2

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

Monday, September 14, 2015

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

LSA 2Neil H. Buchanan (George Washington) has issued his annual call for tax papers and panels for next year's annual meeting of the Law & Society Association in New Orleans (June 2-5, 2016):

For the Twelfth consecutive year, I will organize sessions for the the Law, Society, and Taxation group (Collaborative Research Network 31).

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

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

Friday, September 11, 2015

Journal Of Legal Education Symposium: Igniting Law Teaching

Journal of Legal Education (2014)Conference Papers, Igniting Law Teaching, 64 J. Legal Educ. 542-687 (2015) (10-minute TED Talks here):

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September 11, 2015 in Conferences, Legal Education, Structuring a Tax Workshop Series | Permalink | Comments (0)

Thursday, September 3, 2015

Registration Is Open For Inaugural International Conference on Taxpayer Rights

NTA

Registration is now open for the Inaugural International Conference on Taxpayer Rights in Washington, D.C. on November 18-19, 2015 (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.

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

Monday, August 31, 2015

Mason Presents Citizenship Taxation At The International Tax Research Symposium In Switzerland

IFARuth Mason (Virginia) presents Citizenship Taxation, 88 S. Cal. L. Rev. ___ (2015), at the Second International Tax Research Symposium held in conjunction with the 69th Congress of the International Fiscal Association in Basel, Switzerland:

The United States is the only country that taxes its citizens’ worldwide income, even when those citizens live indefinitely abroad. This Article critically evaluates the traditional equity, efficiency, and administrability arguments for taxing nonresident citizens. It also raises new arguments against citizenship taxation, including that it puts the United States at a disadvantage when competing with other countries for highly skilled migrants. 

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August 31, 2015 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Monday, August 17, 2015

Tax Papers At 2015 Big Ten Junior Law Faculty Conference

Big TenTax papers at last week's 2015 Big Ten Junior Law Faculty Conference at Indiana:

Margaret Ryznar (Indiana-Indianapolis), An Easy Solution to the Marriage Penalty:

The marriage penalty in the federal income tax continues to persist despite universal agreement that there is no place for it. This Article is modest yet revolutionary in its proposal to eliminate the marriage penalty: to create another tax filing status for two-income earning couples that earn an amount within a particular percentage of each other. This filing status would offer double the rates of single filers because it accommodates two incomes. Such a simple solution to the marriage penalty causes the least upheaval to the general legal framework that treats spouses as a single economic unit. It has the additional attributes of finally no longer penalizing a significant subset of women who work and marry.

Adam Thimmesch (Nebraska), Transacting in Data: Tax, Privacy, and the New Economy:

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

Sunday, August 2, 2015

Tax Panel Today At SEALS

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

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

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

Saturday, August 1, 2015

Tax Panel Today At SEALS

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

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

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

Tax Profs at dinner:

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

Friday, July 31, 2015

Tax Panels Today At SEALS

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

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

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

Workshop on Tax Law
State and Local Tax and Policy Panel

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

Thursday, July 30, 2015

Tax Panel Today At SEALS

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

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

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

Friday, July 10, 2015

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

NTA

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

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

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

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

Tuesday, July 7, 2015

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

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

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

Tuesday, June 23, 2015

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

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

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

Monday, June 22, 2015

Oxford Hosts Business Tax Conference This Week

Friday, June 19, 2015

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

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

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

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

Wednesday, June 17, 2015

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

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

Session 1Innovative Methods for Improving Resource Allocation

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

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

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


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

Friday, June 12, 2015

Call for Papers: University of North Carolina Tax Symposium

North Carolina Tax SymposiumThe University of North Carolina Kenan-Flagler School of Business has issued a call for papers for its Nineteenth Annual Tax Symposium to be held March 18-19, 2016. The symposium "is designed to bring together leading tax scholars from economics, accounting, finance, law, political science, and related fields." The deadline for the call for papers is December 15, 2015:

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

Wednesday, June 10, 2015

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

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

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

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

Friday, June 5, 2015

10th Annual Junior Tax Scholars Workshop Concludes Today At Texas

Texas LogoPanel #5:  Administration

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

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

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

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

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

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

Ohio State LogoPanel #5

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

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

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

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

Thursday, June 4, 2015

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

Texas LogoPanel #1:  Compliance

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

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

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

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

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

Ohio State LogoPanel #1

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

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

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

Wednesday, June 3, 2015

University Of Texas Hosts Inaugural Texas Tax Faculty Workshop

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

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

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

Tuesday, June 2, 2015

Blank Presents The Timing Of Tax Transparency Today In Sweden

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

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

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

Sunday, May 31, 2015

Today's Law, Society & Taxation Panels

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

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

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

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

Saturday, May 30, 2015

European Association Of Tax Law Professors Annual Meeting

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

Peer Review in Tax Law

Part One – Fact Finding About Peer-Reviewing

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

Today's Law, Society & Taxation Panels

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

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

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

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

Friday, May 29, 2015

European Association Of Tax Law Professors Annual Meeting

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

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

Today's Law, Society & Taxation Panels

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

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

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

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

Thursday, May 28, 2015

Today's Law, Society & Taxation Panels

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

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

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

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

Wednesday, May 27, 2015

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

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

Session #1:  Taxpayer Compliance Costs and Tax Administration

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

Thursday, May 21, 2015

NYU Symposium: Tax And Corporate Social Responsibility

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

Articles

Proceedings

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

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