NTA 109th Annual Conference On Taxation

The three-day National Tax Association 109th Annual Conference on Taxation kicks off today in Baltimore.  Today's highlights include:

Session 5:  Scope of Regulatory Authority: From Interpretation to Implementing Policy:

• Session Organizer:  John Brooks (Georgetown)
• Session Chairs:  George Plesko (Connecticut), Stephen Shay (Harvard)
• Presentations:  Daniel Hemel (Chicago), Steve Johnson (Florida State), Steven Rosenthal (Tax Policy Center)

Session 16:  Taxing Intellectual Property:

• Session Organizer:  Tim Dowd (Joint Committee on Taxation)
• Session Chair:  Rosanne Altshuler (Rutgers)
• Presentations:  Stephen Shay (Harvard), Edward Kleinbard (USC), Paul Oosterhuis (Skadden), John Samuels (ITPF)

Session 17:  Tax Guidance and Compliance:

• Session Organizer:  John Brooks (Georgetown)
• Session Chair:  Steven Sheffrin (Tulane)
• Presentations:
  Leandra Lederman (Indiana), To What Extent Does Enforcement Crowd Out Voluntary Tax Compliance?
  Yariv Brauner (Florida), Why Examples?
  Susan Morse (Texas) & Leigh Osofsky (Miami), Regulating by Example
  Andrew Hayashi (Virginia), Theorizing About Facts and Circumstances
  Wei Cui (British Columbia), Information Reporting and State Capacity

Session 26:  Political Economy and Inequality:

• Session Organizer:  John Brooks (Georgetown)
• Session Chair:  Daniel Shaviro (NYU)
• Presentations:
  David Gamage (UC-Berkeley), Fixing the Alternative Minimum Tax (AMT) to Save Progressive Taxation
• Daniel Hemel (Chicago), The President’s Power To Tax, 102 Cornell L. Rev. ___ (2017)
• Jason Oh (UCLA), How the Rich Drive Progressive Marginal Tax Rates
• Sloan Speck (Colorado), Expertise and International Tax Norms
• Shu-Yi Oei (Tulane), The Distributive Case against Offshore Tax Enforcement

Other Tax Prof presentations today include:

• Louis A. Kaplow (Harvard), A Distribution-Neutral Perspective On Tax Expenditure Limitations
• Daniel N. Shaviro (NYU), Friends without Benefits?: The U.S. Treasury White Paper on the EU State Aid Cases
• Camilla Watson (Georgia), Follow the Money: The Evolution of Federal Funding for Higher Education
• Matthew Weinzierl (Harvard), A Welfarist Role for Nonwelfarist Rules: An Example With Envy