25th Annual Critical Tax Conference At Villanova

Villanova hosts the 25th Annual Critical Tax Conference (program) 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.

Friday

9:15 AM: Welcome & Opening Remarks

• Joy Mullane (Villanova)
• Mark Alexander (Dean, Villanova)

9:30 AM: Connecting Scholarship to Policymakers and Stakeholders: A Discussion with Nina Olson (Center for Taxpayer Rights)

10:00 AM: Panel Presentation #1

• David Elkins (Netanya, visiting NYU; Google Scholar), A Red Herring that Shaped Tax Jurisprudence
• Jay Soled (Rutgers; Google Scholar), AI, Taxation, and Valuation
• Samantha Prince (Penn State-Dickinson; Google Scholar), Megacompany Employee Churn Meets 401(K) Vesting Schedules: A Sabotage on Workers’ Retirement Wealth

11:30 AM: Incubator Session #1

• Joshua Blank (UC-Irvine; Google Scholar), Automated Agencies
• Keith Fogg (Harvard), Delaware the Pirate State
• Alice Abreu (Temple), Taxpayer Bill of Rights - Moving Beyond the Procedural

12:15 PM: Keynote Address

• Leslie Book (Villanova; Google Scholar)
• William G. Gale (Brookings Institution; Google Scholar), Public Finance and Racism

1:30 PM: Panel Presentation #2

• Henry Ordower (St. Louis; Google Scholar), Block Rewards, Carried Interests, and Other Valuation Quandaries in Taxing Compensation
• Clint Wallace (Souther Carolina; Google Scholar), Democracy as Criteria for Taxation
• Goldburn Maynard Jr. (Indiana-Kelley; Google Scholar), Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans (with David Gamage (Indiana-Maurer; Google Scholar))

2:45 PM: Incubator Session #2

• Richard Winchester (Seton Hall; Google Scholar), The S Corporation: A License to Steal
• Tracy Kaye (Seton Hall), Opportunity Zones as Reparations
• Carla Spivack (Oklahoma City)
• Christine Speidel (Villanova; Google Scholar), “Taxpayer First” Innocent Spouse Adjudication

4:00 PM: Incubator Session #3 (Remote)

• Bridget Crawford (Pace; Google Scholar) & Lee-ford Tritt (Florida), Hillbilly Tax
• Nancy Shurtz (Oregon), Tax, Class, and Early Education Access

4:30 PM: Panel Session #3 (Remote)

• Theodore Seto (Loyola-L.A.; Google Scholar), Justifying Social Safety Nets
• Diane Klein (Southern), When The Tax Man Is Jim Crow: A Critical Tax Analysis of Earned Income Credit Audit Practices (How Stereotypes and Racist Tropes Intersect to Produce an Irrational, Inefficient Audit Regime)

Saturday

9:10 AM: Panel Presentation #4

• Katie Pratt (Loyola-L.A.), Federal Taxation of State Compensation for Forced Sterilizations
• Yariv Brauner (Florida; Google Scholar), Why Developing Countries Should Avoid the Global “Agreement,” and How they Can Get Away with It
• Neil Buchanan (Florida; Google Scholar), How Universal is the Murphy/Nagel Framework?
• Joshua Wease (Michigan State), The Dark Side of The EITC: Eliminating Incentives And Opportunities For Malfeasant Tax Return Preparers By Considering Lederman’s Fraud Triangle And The Recent Evolution Of The Refundable Tax Credit

11:00 AM: Incubator Session #4

• Anna Gooch (Center for Taxpayer Rights), State Level Taxpayer Rights
• Luisa Scarcella (Antwerp), Nina Olson (Center for Taxpayer Rights), and Leslie Book (Villanova; Google Scholar), Partnering to Deliver a Lifeline: Lessons From The US and Italian Tax Systems
• Phyllis Taite (Oklahoma City), Do Taxing Systems Impact Income and Wealth Inequality? Investigating Disparities in OECD Member and Contributing Countries

11:45 AM: Closing Remarks

Prior Critical Tax Theory Conferences:

• 2021 Critical Tax Theory Conference (UC-Irvine)
• 2020 Critical Tax Theory Conference (Florida)
• 2019 Critical Tax Theory Conference (Pepperdine)
• 2018 Critical Tax Theory Conference (South Carolina)
• 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)