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

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))

• Maureen Donnelly (Brock University) & Allister Young (Brock University), Family Values and the Tax Expenditure Tipping Point: Canada
• Sagit Leviner (Ono), Comparative Evaluation of Tax Policy-Making in Israel: Exploring the Trajectories

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

• Emily Cauble (DePaul), Reforming the Non-Disavowal Doctrine
• Kristin Hickman (Minnesota), Treasury’s Retroactivity

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:

• 2014 Critical Tax Theory Conference (Baltimore)
• 2013 Critical Tax Theory Conference (UC-Hastings)
• 2012 Critical Tax Theory Conference (Seton Hall)
• 2011 Critical Tax Theory Conference (Santa Clara)
• 2010 Critical Tax Theory Conference (St. Louis)
• 2009 Critical Tax Theory Conference (Indiana-Bloomington)
• 2008 Critical Tax Theory Conference (Florida State)
• 2007 Critical Tax Theory Conference (UCLA)
• 2005 Critical Tax Theory Conference (Seattle)
• 2004 Critical Tax Theory Conference (Rutgers-Newark)