21st Annual Critical Tax Theory Conference At South Carolina

South Carolina hosts the 21st Annual Critical Tax Theory Conference today and tomorrow:

The Critical Tax Theory Conference has a long history of fostering the work of both established and emerging scholars whose research challenges and enriches the tax law and policy literature. Critical tax scholars question assumptions of objectivity in tax, as their work explores how tax law and policy impact historically marginalized groups. At a time when tax policy is once again at the forefront of politics and public discourse, the work of these and other critical tax scholars supports a more robust discussion of the role for tax law in current and future social and economic policy.

Panel #1: Inequality and the Current Political Climate

• Shu-Yi Oei (Boston College) (Chair)
• Charlotte Crane (Northwestern), A Matter of Legislative Grace: The Net Income Norm in the Implementation of the Income Tax
• Goldburn P. Maynard Jr. (Louisville), Hold on to Your Student Loan... I'll Take the Cash Instead
• Nancy Shurtz (Oregon), Horizontal Inequity Under the Tax Cuts and Jobs Act of 2017

Incubator Panel #1

• Jeremy Bearer-Friend (NYU), Should the IRS Know Your Race? Fixing the Problem of Colorblind Tax Data
• Khrista McCarden (Pepperdine), Offshore Tax Enforcement and Divorce
• Henry Ordower (Saint Louis), Tax Avoidance in Transitioning Economies: Cuba
• Ariel Stevenson (NYU), Nontax Revenue and Fiscal Transparency

Panel #2: Tax Administration and Compliance

• Charlotte Crane (Northwestern) (Chair)
• Leslie Book (Villanova University), Refundable Credits and Tax Administration
• David Hasen (Florida), Rules, Standards, and Detection (reviewed here)
• Theodore Seto (Loyola-Los Angeles), Modeling Changes in U.S. International Tax Rules

Incubator Panel #2

• Reuven Avi-Yonah (Michigan), Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief
• Neil Buchanan (George Washington), Intergenerational Justice in the Post-Trump World
• Ari Glogower (Ohio State), Egalitarian Basic Income
• Clint Wallace (South Carolina), HSAs and Basic Income

Panel #3: Shaping Tax Law and Policy

• Neil Buchanan (George Washington) (Chair)
• Tessa Davis (South Carolina), Freezing the Future: Elective Egg Freezing and the Limits of Medical Expense Deduction, 107 Ky. L.J. ___ (2018)
• Shu-Yi Oei (Boston College), Drafting Tax Statutes
• Gregg Polsky (Georgia), The Realities of Modern Elite Tax Practice: A Case Study of the Management Fee Waiver Strategy

Incubator Panel #3

• David Herzig (Valparaiso), TBD
• Hayes Holderness (University of Richmond), Public Participation in Tax Administration
• Diane Ring (Boston College), TBD
• Graeme Young (NYU) & Allister Young (Brock), Fake News Alive & Well in Canada: How Misinformation Sabotaged Popular Tax Proposals

Prior Critical Tax Theory Conferences:

• 2017 Critical Tax Theory Conference (St. Louis)
• 2016 Critical Tax Theory Conference (Tulane)
• 2015 Critical Tax Theory Conference (Northwestern)
• 2014 Critical Tax Theory Conference (Baltimore)
• 2013 Critical Tax Theory Conference (UC-Hastings)
• 2012 Critical Tax Theory Conference (Seton Hall)
• 2011 Critical Tax Theory Conference (Santa Clara)
• 2010 Critical Tax Theory Conference (St. Louis)
• 2009 Critical Tax Theory Conference (Indiana-Bloomington)
• 2008 Critical Tax Theory Conference (Florida State)
• 2007 Critical Tax Theory Conference (UCLA)
• 2006 Critical Tax Theory Conference (Mercer)
• 2005 Critical Tax Theory Conference (Seattle)
• 2004 Critical Tax Theory Conference (Rutgers-Newark)