Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):
Session #1: International Taxation (Luisa Scarcella (Antwerp), Chair/Discussant):
Different countries around the world address questions of tax fairness in different ways, and have different concerns based on constitutional differences or other particularities of the nations in question. In addition, changes in technology have changed the problems nations face in the international tax arena. The papers in this session consider the global consequences of international tax law and tax competition.
- Leandra Lederman (Indiana), Best Practices in Tax Rulings Transparency
- Shu-Yi Oei (Boston College), Who Joins BEPS?
- James Repetti (Boston College), U.S. Inequality, Manufacturing, and International Tax Policy
- Melina Rocha (York), Rate Differentiation in the Value Added Tax
- Lily Zechner (Graz), Taxing Profit and Consumption in Market Jurisdictions
Session #2: Optimal Tax Theory (Dominic de Cogan (Cambridge), Chair/Discussant):
At the heart of many discussions of tax policy is a question of whether the tax law achieves the right end, for all people affected by it, and how best to design the tax to achieve the desired ends. The papers in this session tackle these essential, and difficult, questions from a variety of angles, contemplating theories of tax and tax policy design.
- Rory Gillis (Toronto), Federalism and Vertical Tax Competition
- Phillip Hackney (Pittsburgh), Charitable Organizations, Charter Schools, and Political Justice
- Limor Riza (Ono), Taxing Non-Monetary Bribes in the Form of Positive News Coverage
- Ted Seto (LMU), Taxes Are the Price We Pay for Public Goods
Session #3: Taxation in the Covid Pandemic (Heather Field (UC-Hastings), Chair/Discussant):
The consequences of the Covid-19 pandemic have reverberated throughout the world, and tax policy is no exception. Some governments have used their tax codes to address the fallout from the pandemic, and others have been more hesitant to do so. The papers on this panel consider a variety of tax issues stemming from the pandemic, offering both analysis and proposals for change.
- Mirit Eyal-Cohen (Alabama), Tax Policy & Pharmaceutical Innovation
- Carlo Garbarino (Bocconi), COVID Exceptionalism, Biopolitics, and Policy Convergence
- Young Ran (Christine) Kim (Utah), Taxing Teleworks
- Henry Ordower (St. Louis), Public Health and Tax Compliance Convergence
Session #4: Tax Evasion and Whistleblowing (Phillip Hackney (Pittsburgh), Chair/Discussant):
Tax law depends in large part on compliance and enforcement, which itself depends on cooperation by taxpayers and society more broadly. Whistleblowers often play an important role in the enforcement of the tax law. Tax evasion can also be facilitated by the actions of governments identified as tax havens. The papers in this panel consider these and other issues of enforcement and the application of the tax laws.
- Jennifer Bird-Pollan (Kentucky), Learn About Taxes From Pandemic Relief Benefits?
- Arthur Cockfield (Queen’s), Tax Havens and Income Inequality
- Karie Davis-Nozemack (Georgia Tech), Reexamining Tax Whistleblower Motivation
- Sarah Webber (Dayton), Reforming Access to Appeals for Tax Whistleblowers
Session #5: Tax Administration (Brett Freudenberg (Griffiths), Chair/Discussant):
The collection of tax and the administration of the tax laws are a complicated and challenging set of tasks. The papers in this session identify some of the challenges in administrative and compliance, and consider how tax authorities and taxpayers might improve, in particular in light of technological advancements and challenges.
- Josh Blank (UC-Irvine), When Should Guidance Bind the IRS?
- Danshera Cords (Albany), Ephemeral Rules and Covid-19 Taxes
- Orly Mazur (SMU), Can Blockchain Revolutionize Tax Administration?
- Naom Noked (Hong Kong), Formal vs. Informal Voluntary Disclosure Policies