Thursday, May 27, 2010
The Use of the Tax System to Subsidize and Change Behavior: Designing a tax system necessarily involves describing some activities as core to the system and others as peripheral or even accidental. Descriptions of how the tax system changes behavior take into account the use of deliberate subsidies, exploitation of behavioral regularities, and careful crafting of default rules. Papers on this panel look at various questions in how a tax system can change behavior, and the consequences of arbitrary choices in adopting tax rules.
- Danshera Cords (Capital; moving to Albany) (Chair/Discussant)
- Mirit Eyal-Cohen (Pittsburgh), Small Business Tax Regulation -- Revisited
- David Gamage (UC-Berkeley), Shedding Some Light on Hidden Taxes: An Examination of Tax Salience and Fiscal Illusion (with Darien Shanske (UC-Hastings))
- David Louk (Yale/Berkeley), Unrelated Operations of Universities and Religious Organizations and Their Favorable Tax Treatment
- Shannon McCormack (UC-Davis), Deconstructing the Charitable Deduction: Devising a Workable Framework to Analyze Charitable Transfers
Is For-Profit Charity an Oxymoron?: This panel brings together scholars in tax, charitable law, and corporate governance to debate the practice and design of philanthropy in the for-profit firm. Panelists will consider whether for-profit firms should be eligible to receive deductible contributions and/or partial tax exemption, and if so whether these benefits should be tied to rules of governance specific to the for-profit-charity form. Some participants may also address corporate-law doctrine, such as whether managers violate their fiduciary duties when donating corporate funds to charitable missions not related to the firm's profit.
- Brian Galle (Florida State; moving to Boston College) (Chair/Discussant)
- Brian Galle, Keep Charity Charitable, 88 Tax L. Rev. ___ (2010)
- Todd Henderson (Chicago), Corporate Philanthropy and the Market for Altruism, 109 Colum. L. Rev. 571 (2009) (with Anup Malani (Chicago))
- Benjamin Leff (American), Tax Benefits for For-Profit Do-Gooders
- Shruti Rana (Maryland), Micro-Innovation
Norms and Global Tax Issues: Papers on this panel will explore issues of culture, gender, and development in international and comparative perspective. In addition, matters of legitimacy and efficacy in international relations will be discussed.
- Allison Christians (Wisconsin) (Chair/Discussant)
- Neil Buchanan (George Washington), Social Security Is Fair to Future Generations
- Lily Kahng (Seattle), Investment Income Withholding in the United States and Germany
- Diane Ring (Boston College), International Organizations and the Emergence of the New Exchange of Information Agreements
- Michael Waggoner (Colorado), The House Erred: A Carbon Tax Is Better than Cap and Trade, 124 Tax Notes 1257 (Sept. 21, 2009)