Saturday, May 29, 2010
Line Drawing in Taxation: Taxation raises fundamental questions of line-drawing that must be addressed in the administration of every tax system. Papers in this panel will address a variety of line-drawing issues, ranging from a theoretical assessment of the concept to various current issues where lines must be drawn: whether to have a standard deduction (and, if so, what to include in it), the taxation of various types of tort recoveries, and the debt/non-debt, foreign/domestic distinctions.
- Joshua Blank (NYU) (Chair/Discussant)
- Joshua Blank (NYU), When is Tax Enforcement Publicized?, 30 Va. Tax Rev. __ (2010),
- Brad Borden (Washburn), Equity Function in Doctrinal Line Drawing
- Jake Brooks (Harvard), The Zero Bracket Amount: A Critique of the Standard Deduction and a Proposal for Reform
- Bobby Dexter (Chapman), Dirty Nails, Unclean Hands, and Filthy Paws: A Modest (Tax) Proposal Concerning Reparations for Slavery and Other Forms of Oppression
Challenges in International Tax Law: Papers on this panel address some of the key technical rules of international taxation -- rules that, despite their technical nature, continue to vex scholars and policymakers in international tax law. These issues include sourcing rules, reporting rules, and residency issues. Both design and equity issues will be addressed.
- Bridget Crawford (Pace) (Chair/Discussant)
- Fred Brown (Baltimore), A Principled, Unified Approach for Sourcing Income Among Nations
- Cliff Fleming (BYU), Getting Territoriality Right: Avoiding Unwarranted Exemptions and Negative Taxes
- Axel Verstraeten (Universidad de Buenos Aires), Double Tax Conventions Between Developed and Developing Countries. Is a DTC Between Argentina and the United States (Im)possible?
- Kevin Wall (RPI), How the Convergence of GAAP and IFRS Will Impact the International Practice of Law
Legitimacy in Corporate Tax and Compensation Strategies: The aggressive sheltering of corporate income and the size of corporate executives' compensation continue to be a matter of intense concern among policymakers and the press. The papers on this panel will examine various methods to reduce and restrict abuses, from specific anti-abuse rules to changes in the nature of taxation of non-labor income.
- Tracy Kaye (Seton Hall) (Chair/Discussant)
- Leandra Lederman (Indiana-Bloomington), A Tisket, A Tasket: Basketing and Corporate Tax Shelters
- Joy Mullane (Villanova), Round and Round: The Cyclical Process of Tax Legislation Regulating Executive Compensation
- Shu-Yi Oei (Tulane), Third Parties as Tax Avoiders: The Relational Case for Third Party Accountability in Tax Avoidance Transactions
- Richard Winchester (Thomas Jefferson), All Work, No Pay: The Looming Tax Dodge for the Rich