Thursday, June 2, 2011
Today's Law, Society, and Taxation
panels at the Law & Society Association Annual Meeting
in San Francisco (abstracts of the papers are available here
: click on "search the preliminary program," and then search by the presenter's name):
Environment, Education, and the Role of Government: Major policy challenges facing the U.S. (and the world) include educational reform and environmental issues, all of which operate in the context of budgetary politics. Papers in this session will address various aspects of those challenges, with suggestions for how to combine good policy with realistic politics.
- Heather Field (UC-Hastings) (Chair/Discussant)
- Jordan Barry (San Diego), Political Free Riding
- Neil H. Buchanan (George Washington), What Kind of Education Do We Owe Future Generations?
- Roberta Mann (Oregon), Tax Policy, Federalism, and Climate Change: Negotiating Jurisdictional Boundaries to Solve a Boundless Problem
- Walter Wang (San Diego), Feeling Left Out? Low Income Households in a Carbon Constrained Economy
Enforcing a Just Tax System: Every system of law must confront challenges in the administrative mechanisms set up to enforce the underlying law. The tax system is a prime example of the conflict between the desire for procedural fairness and consistent enforcement of the law. Papers in this panel will discuss a fascinating variety of issues that go to the very core of the debate over procedural justice.
- Danshera Cords (Albany) (Chair/Discussant)
- Samuel D. Brunson (Loyola-Chicago), Stopping Tax Haven Abuse without Stopping Tax-Exempt Investment
- Stephanie McMahon (Cincinnati), Joint and Several Liability: I Do Not Think That Statute Means What You Think It Means
- Nicholas A Mirkay (Widener), International Philanthropy and the Public Policy Doctrine: A Modern Conundrum
- Shu-Yi Oei (Tulane), Power Dispersal, Interest Divergence, and the Promise of Bankruptcy Concepts in Reforming U.S. Tax Law's Offer-In-Compromise Program
- Toni Robinson (Quinnipiac) & Mary Ferrari (Quinnipiac), The Good, The Bad, and The Ugly: The Penalty Provisions Need a Makeover
Incentives to Change Behavior: The tax system has increasingly become the preferred mechanism for altering citizens' behavior, by changing the tradeoffs and costs associated with various personal choices and activities. Papers on this panel will discuss a number of the most important ways in which the U.S. tax code currently changes people's incentives, including the choices to buy a house, to pursue higher education, to engage in healthy or unhealthy behavior, and to seek help to alleviate poverty.
- Roberta Mann (Oregon) (Chair/Discussant)
- Eleanor W Brown (Regent), Tax Sweets or Eliminate "Sweet" Subsidies from the American Diet? Can Taxation Make Us Healthier?
- Bobby L. Dexter (Chapman), Indenture of the Talented Tenth: The Appeal of Parity between Home Equity and Educational Indebtedness
- Gary Lucas (Texas-Wesleyan), The Paternalistic Use of Cigarette Taxes
- Kerry Ryan (Saint Louis), Making Work Really Pay