St. Louis Hosts Conference Today on Critical Issues in International & Comparative Taxation

Saint Louis University School of Law today hosts the Sanford E. Sarasohn Memorial Conference on Critical Issues in International & Comparative Taxation:

Critical tax scholarship seeks to uncover implicit biases in a nominally neutral tax system. In an international and comparative context, tax scholars will examine the distribution of tax burdens as that distribution discriminates in favor of wealthy individuals and nations or specific groups within the society. Complementary to that focus, scholars also will explore how tax burdens on wealthier individuals affect their behavior -- leading them to seek means to reduce their tax burden - even to the extent of emigration. The conference will include a keynote address by Diane S. Ryan, National Director of Appeals of the IRS on Tax Dispute Resolution: A Comparative Analysis of the Role of Independence and Discretionary Settlement Authority in the Administrative Context.

• Yariv Brauner (Florida), The Brain Drain and Taxation
• Kimberly Brooks (McGill) & Jalia Kangave (Ph.D. Candidate, University of British Columbia), The Dividend Withholding Tax: Should Low-Income Countries Heed International Agencies and Reduce It to Zero?
• Allison Christians (Wisconsin), Case Study Research and International Tax Theory
• Stephanie McMahon (Cincinnati), Tax Filing in the U.K.: A Guide for the U.S. When Eliminating the Marriage Penalty
• Joel Newman (Wake Forest), Taxation of Households: A Comparative Study
• Henry M. Ordower (Saint Louis), The Culture of Tax Avoidance
• Rebecca Prebble (Analyst, New Zealand Treasury) & John Prebble (Victoria University of Wellington Faculty of Law), Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law? A Comparative Study
• Diane M. Ring (Boston College), The Changing Face of International Tax Scholarship and its Implications for Research Design, Theory and Methodology
• Nancy E. Shurtz (Oregon), Sweden, Singapore and the States: A Comparative Analysis of the Impact of Taxation on the Welfare of Working Mothers
• Andrew B. Whitford (Georgia), The Reduction of Regulatory Uncertainty: Evidence from Tax Policy