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),