UCLA Hosts Critical Tax Theory Conference

UCLA concluded its two-day Critical Tax Theory Conference over the weekend.  Here are the panels, papers, and presenters:

Panel #1:

• Richard Schmalbeck (Duke), Thinking about the Estate Tax as an Income Tax Surcharge
• Wendy Gerzog (Baltimore), Gift and Estate Tax Valuation: Consideration of Post-Valuation Date Events

Panel #2:

• Neil Buchanan (George Washington), What Do We Owe Future Generations?
• Steve Bank (UCLA), Taxation and the Separation of Ownership and Control

Panel #3:

• Joseph Dodge (Florida State), The Direct Tax Clauses of the Constitution
• Kirk Stark (UCLA), Rich States, Poor States: American Federalism and the Politics of Equalization
• Nancy Shurtz (Oregon), Rethinking Educational Tax Policy

Panel #4:

• Reuven Avi-Yonah (Michigan), Corporate Social Responsibility and Strategic Tax Behavior
• Daniel Schneider (Northern Illinois), Statutory Shortfall: Some Empirically Based Conclusions about the Use of Judicial Doctrines in Federal Tax Decisions

Panel #5:

• Dennis Ventry (American), From Competition to Cooperation: Imagining a New Tax Compliance Norm
• Leandra Lederman (Indiana), "Stranger Than Fiction”: Taxing Virtual Worlds
• Tracy Kaye (Seton Hall), "Unfair" Tax Competition in the U.S. and the EU

Incubator Sessions:

• Adam Chodorow (Arizona State)
• Mirit Eyal-Cohen (UCLA)
• Anthony Infanti (Pittsburgh)
• Sagit Leviner (Michigan)
• Henry Ordower (St. Louis)
• Diane Ring (Boston College)