Today's Law, Society & Taxation Panels

Today's Law, Society, and Taxation panels at the 2015 Law & Society Association Annual Meeting in Seattle:

• Panel #1:  History and Fiscal Policy
• Panel #2:  The Treasury, the IRS, and Problems of Tax Administration
• Panel #3:  Courts and Tax Administration
• Panel #4:  Problems in International and Interregional Taxation
• Increasing Access to Justice Through Alternative Avenues

Today's paper presenters and topics are below the fold:

Panel #1:  History and Fiscal Policy (Darien Shanske (UC-Davis), Chair & Discussant)

• Diane Lourdes Dick (Seattle), U.S. Tax Imperialism in Puerto Rico
• Ajay Mehrotra (Indiana), New Deal Taxation and the Long 20th Century of Progressive Taxation
• Camille Walsh (University of Washington), Creating the “Untaxed Other:” Lines of Exclusion in Post-Brown Public Education 

Panel #2:  The Treasury, the IRS, and Problems of Tax Administration (Samuel Brunson (Loyola-Chicago), Chair & Discussant)

• Danshera Cords (Albany), Peeling Back the Layers: Oversight of Tax Administration in the United States
• Karie Davis-Nozemack (Georgia Tech), Less to Get More: Masking Information Source Within The IRS
• Jonathan Forman (Oklahoma) & Roberta Mann (Oregon), Making the Internal Revenue Service Work
• Ausher Kofsky (Western New England), Because Forever is Too Long: Congress Should Limit the Time for the Commissioner to Assess a Tax Related to Fraud or to a Non-filed Return

Panel #3:  Courts and Tax Administration (Mirit Eyal-Cohen (Alabama), Chair & Discussant)

• Borbála Kolozs (Corvinus), The Role of Rulings in the Hungarian Tax System
• Stephanie McMahon (Cincinnati), Legal Silos: Cause of Tax Exceptionalism?
• Andre Smith (Widener-Delaware), Deferential Review of the United States Tax Court, After Mayo Foundation v. U.S. 

Panel #4:  Problems in International and Interregional Taxation (Allison Christians (McGill), Chair & Discussant)

• Rifat Azam (IDC), International Cooperation in Tax Matters: Implications on Tax Challenges of the Global Digital Economy
• David Elkins (Netanya), Tax Not What Your Country Can Do for You, Tax Rather What You Can Do for Your Country: Benefit Theory, Ability-to-Pay, and the Normative Justification of Source-Country Taxation
• Julie Manasfi (Whittier), Hedge Funds & The Tax Policy Considerations In International Tax Issues

Increasing Access to Justice Through Alternative Avenues

• Francine Lipman (UNLV), Access to Tax Justice