Paul L. Caron

Friday, April 1, 2016

19th Annual Critical Tax Theory Conference Kicks Off Today At Tulane

Tulane (2015)The 19th Annual Critical Tax Theory Conference kicks off today at Tulane:

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:  Tax Compliance and Tax Regime Design (Chair: Adam Rosenzweig (Washington University))

Panel #2:  Businesses and Structuring (Chair: Neil Buchanan (George Washington))

  • Rebecca Morrow (Wake Forest), Accelerating Depreciation in Recession
  • Mildred Robinson (Virginia), Business Tax Incentives + Charitable Contributions: No Case for Deferral of Public Infrastructure Investment
  • Adam Rosenzweig (Washington University), The Up-C Revolution (with Gregg Polsky (North Carolina))

Panel #3:  Local, International, and Comparative (Chair: Diane Ring (Boston College))

  • Kim Brooks (Dalhousie), The Comparative Tax Law Landscape
  • Tessa Davis (South Carolina), The Tax-Immigration Nexus
  • Henry Ordower (St. Louis University), Out of Ferguson: Misdemeanors, Municipal Courts, Tax Distribution and Constitutional Limitations


  • Charlotte Crane (Northwestern), A Justification for (at least some) Retroactive State Taxes
  • Tracy Kaye (Seton Hall), Challenges with respect to the Growing Reliance on Financial Institutions to Minimize Offshore Evasion
  • Roberta Mann (Oregon), Nudging Taxpayers Towards Personal Sustainability: Taxes, Obesity and the Environment
  • Shu-Yi Oei (Tulane), Discretion’s Defects: A Distributive Critique of Offshore Tax Enforcement
  • Adam Rosenzweig (Washington University), International Vertical Equity
  • Erin Scharff (Arizona State), Revisiting Local Income Taxes
  • Brian Sawers (Emory), Head Taxes in the Age of Empire: Implications for Optimal Tax Theory
  • Erin Scharff (Arizona State), Revisiting Local Income Taxes

Prior Critical Tax Theory Conferences:

Scholarship, Tax, Tax Conferences | Permalink