Paul L. Caron

Friday, April 3, 2015

18th Annual Critical Tax Theory Conference Kicks Off Today at Northwestern

Northwestern (2014)The 18th Annual Critical Tax Theory Conference kicks off today at Northwestern:

Critical tax scholarship aims at looking beyond the language of the Code and regulations to examine what the tax law actually does. It has roots in critical legal studies generally, and therefore Critical tax scholars frequently ask why the tax laws are the way they are and what impact tax laws have on historically disempowered groups, such as people of color; women; lesbian, gay, bisexual, and transgendered individuals; low-income and poor individuals; the disabled; and nontraditional families. But Critical tax scholarship is not limited either to those topics or to any particular methodology.

Critical tax scholarship shares the following goals: (1) to uncover bias in the tax laws; (2) to explore and expose how the tax laws both reflect and construct social meaning; and (3) to educate nontax scholars and lawyers about the interconnectedness of taxation, social justice, and progressive political movements. Critical tax scholars employ a variety of methods to achieve these goals such as bringing "outsider" perspectives to the study of tax law; using historical material, contemporary case studies, and personal or fictional narratives to illustrate the practical impact of the tax laws on individuals and groups; interpreting social science and economic data to show how the tax laws impact groups differently; and exploring the interconnectedness of tax laws with economic forces such as the labor market and international financial and political development.

Panel #1:  Exemptions and Subsidies (Moderator: Evelyn Brody (Chicago-Kent))

  • Neil Buchanan (George Washington), Social Security Is Fair to Future Generations
  • Darryll Jones (Florida A&M), Payments in Lieu of Taxes: The Canary in the Mine of Charitable Property Tax Exemption
  • Richard Schmalbeck (Duke), Declaratory Judgments and Charitable Borders
  • Nancy Shurtz (Oregon) & Maria Di Miceli (IRS), Tax-Exempt Status of Hospitals: Addressing Accountability after the ACA

Panel #2:  Tax Across Borders (Moderator: Emily Cauble (DePaul))

Panel #3:  The Executive Branch and the Tax Law (Moderator: Leo Martinez (UC-Hastings))

Panel #4:  Wealth Disparity and Transfers (Moderator: Nancy Shurtz (Oregon))

  • Wendy Gerzog (Baltimore), A Simple Verifiable Gift Tax
  • David Herzig (Valparaiso), Death Taxes and Inequality
  • Lily Kahng (Seattle), The Not-so-Merry-Wives of Windsor

Panel #5:  International (Moderator: Genevieve Tokic (McDermott Will & Emery, Chicago))

  • Andrew Blair- Stanek (Maryland), Just Compensation as Transfer Prices
  • Tracy Kaye (Seton Hall), Tax Transparency: A Tale of Two Countries

Prior Critical Tax Theory Conferences:

Scholarship, Tax, Tax Conferences | Permalink