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)