Saturday, November 23, 2019
NTA 112th Annual Conference On Taxation
Highlights of the concluding day of the National Tax Association 112th Annual Conference on Taxation in Tampa (full program here):
Digital Services Taxation
Chair: Stephen Shay (Harvard)
- Christine Kim (Utah), Digital Services Tax: A Cross-Border Variation of Consumption Tax Debate
- Daniel Shaviro (NYU), Digital Services Taxes and the New Direction in Source-Based Taxation
- John Vella (Oxford), Digital Services Taxes: Principle As a Double-Edged Sword
- Discussants: Tom Neubig (Tax Sage Network), Susan Morse (Texas), Stephen Shay (Harvard),
Directions for Tax Policy
Chair: Katherine Pratt (Loyola-L.A.)
- Jacob Nussim (Bar Ilan), Loss Offset and Income Averaging
- Katherine Pratt (Loyola-L.A.), Making Tax Expenditures Work
- Jay Soled (Rutgers), Gift and Estate Taxes and the Case for Deunification
- Sloan Speck (Colorado), The Taxation of Crowdfunding for Medical Care
- Discussants: Sloan Speck (Colorado), Eleanor Wilking (NYU)
Legal Issues In Tax
Chair: Doron Narotzki (Akron)
- Peter Brok (Copenhagen Business School), As Uncertain As Taxes
- Heather Field (UC-Hastings), Allocating Tax Transition Risk
- Edward Fox (Michigan) & Zachary Liscow (Yale), The Uneasy Case for Higher Business Taxes
- Daniel Schaffa (Richmond) & James Hines (Michigan), Valuable Realizations
- Discussants: Doron Narotzki (Akron), Sebastian Eichfelder (Otto-von-Guericke-Universität Magdeburg)
Legal Issues In Tax Reform
Chair: Yariv Brauner (Florida)
- Reuven Avi-Yonah (Michigan), Does Customary International Tax Law Exist?
- Sebastian Beer (IMF), Ruud De Mooij (IMF), Shafik Hebous (IMF), Michael Keen (IMF) & Li Liu (IMF), Exploring Residual Profit Allocation
- Theodore Seto (Loyola-L.A.), Modeling Consolidated Worldwide Corporate Income Taxation Allocated By Sales
- Discussants: Yariv Brauner (Florida), James B. Mackie (Ernst & Young), John Vella (Oxford),
https://taxprof.typepad.com/taxprof_blog/2019/11/nta-112th-annual-conference-on-taxation-2.html