Thursday, November 19, 2015
NTA 108th Annual Conference on Taxation
The three-day National Tax Association 108th Annual Conference on Taxation kicks off today in Boston. Today's highlights:
Alan Auerbach (UC-Berkeley), Presidential Address
Topics in Business Taxation:
- Session Chair: Diane Ring (Boston College)
- Mirit Eyal-Cohen (Alabama), Taxing Economies of Scale
- Shu-Yi Oei (Tulane) & Diane Ring (Boston College), Regulation by Crowd
- David Hasen (Colorado), Taxation and Innovation
- Jacob Nussim (Bar-Ilan), Taxation and Innovation
- Discussants: Shu-Yi Oei (Tulane), Diane Ring (Boston College), Jacob Nussim (Bar-Ilan)
Charitable Giving of High-Income Households
- Session Chair: Jon Bakija (Williams)
- Brian Galle (Georgetown), Law and the Problem of Restricted Spending Philanthropy
- Brian Galle (Georgetown) & Benjamin Marx (Illinois), Do Private Foundation Donors Care About State Law?
- Nicolas Duquette (USC), Philanthropy, Inequality, and the Income Tax: High-Income Households’ Charitable Giving 1917–2012
- Jon Bakija (Williams) & Brian Raub (IRS), How Estate Taxation Affects Charitable Donations and Wealth Accumulation: Evidence from the Divergence in Estate Tax Rates across States After 2001
- Discussants: Yair Listokin (Yale), Chistine Exley (Harvard)
International Taxation, Lockout, and Jurisdictional Competition
- Session Chair: Fadi Shaheen (Rutgers)
- Omri Marian (UC-Irvine), Manufactured Arbitrage: An Exploratory Analysis of State Administration of International Tax Avoidance
- Brad Lindsey (North Carolina State) & Wendy Wilson (Texas Christian University), Foreign or Domestic Tax Havens: The Location Decision for Intangible Property by U.S. Firms
- Sunghoon Hong (Korea Institute of Public Finance), Unknown Beneficial Owners: Tax Treaty Shopping with Incomplete Information
- Fadi Shaheen (Rutgers), Understanding Lockout, 69 Tax L. Rev. ___ (2016)
- Discussants: Diane Ring (Boston College), Harry Grubert (U.S. Treasury Department)
Taxation and Social Policy
- Session Chair: Benjamin Leff (American)
- Dana Brakman Reiser (Brooklyn) & Steven Dean (Brooklyn), Social Enterprise and the Law
- Del Wright, Jr. (Valparaiso), Law School Improperly Burdened: The Uncertain and Sometimes Unfair Application of Tax Penalties
- Shu-Yi Oei (Tulane) & Diane Ring (Boston College), Can Sharing Be Taxed?
- Emily Satterthwaite (Toronto), Tax Learning
- Discussants: Benjamin Leff (American), James Repetti (Boston College)
https://taxprof.typepad.com/taxprof_blog/2015/11/nta-108th-annual-conference-on-taxation.html