National Tax Association 117th Annual Conference On Taxation

Highlights of this week's National Tax Association 117th Annual Conference on Taxation (full program here):

Thursday:

• Reuven Avi-Yonah (Michigan), Building the Gateway: Why the Two Pillars Need Each Other
• Reuven Avi-Yonah (Michigan) & Ariel Siman (Michigan), Taxation and Corporate Governance
• Lily Batchelder (NYU), Naomi Feldman (Hebrew University of Jerusalem), James Hines (Michigan),  Pam Olson (PwC) & Cara Griffith (Tax Analysts) (Moderator), Fiscal Policy in the Upcoming Administration Plenary
• Conor Clarke (Washington University) &  Wojciech Kopczuk (Columbia), Inequality and the Corporate Sector
• Brian Galle (Georgetown), Tax-Free Dynasties and the Case for a Withholding Tax on Trust Wealth
• Andrew Hayashi (Virginia), The Federal Architecture of Income Inequality
• Zachary Liscow (Yale), Will Nober (Columbia) & Cailin Slattery (UC-Berkeley), Procurement and Infrastructure Costs
• Alex Raskolnikov (Columbia), A New View of Formal Equality
• Daniel Schaffa (Richmond), The Regressivity of Complexity

Friday:

• John Brooks (Fordham), The Supreme Court, Stock Dividends, and the 1929 Stock Market Crash
• Conor Clarke (Washington University) & Ari Glogower (Northwestern), Apportioned Direct Taxes
• Wei Cui (British Columbia), The State of Nature in International Taxation
• Dhammika Dharmapala (UC-Berkeley) & Daniel Hemel (NYU), The Realization Doctrine and the Optimal Taxation of Capital Income
• Brian Galle (Georgetown), Money Moves: Taxing the Wealthy at the State Level
• Ari Glogower (Northwestern) & Conor Clarke (Washington University), Duty and Excise
• David Hasen (Florida), Pricing Income Volatility
• Omri Marian (UC-Irvine), Income Taxation and the Regulation of Supreme Court Justices' Conduct
• Hillel Nadler (Wayne State), Cross-Border Taxation in a World of Abundant Capital
• Theodore Seto (Loyola-L.A.), Justice As Efficiency
• Daniel Shaviro (NYU), The Case for a Secondary Earner Deduction or Credit

Saturday:

• Thomas Brennan (Harvard), Apparent Defects in Mark-to-Market Taxation
• Dhammika Dharmapala (UC-Berkeley), Racial Restrictions on Voting: Evidence from a New Global Dataset, 1775-2000
• Edward Fox (Michigan) & Zachary Liscow (Yale), Is the Realization Rule the Achilles Heel of the Income Tax? The Income, Taxation, and Borrowing of the Top 1%
• Daniel Hemel (NYU), Capital Taxation in the Middle of History
• Adam Kern (San Diego), The Hole in the Global Minimum Tax
• Andrew Luis Granato (Yale) & Ari Glogower (Northwestern), Reforming the Taxation of Life Insurance
• Young Ran (Christine) Kim (Cardozo) & Dmitry Erokhin (International Institute for Applied Systems Analysis), Algorithmic Tax Ownership
• Orli Oren-Kolbinger (Oregon), "Innocent Spouses" and Benevolent Sexism in the United States Tax Court
• Orli Oren-Kolbinger (Oregon), Where Is My Refund(able Credit)?
• Morenike Saula (St. Thomas), Central Bank Digital Currency Can Help Curb Financial Crimes and Economic Disparities
• Sloan Speck (Colorado), The Realization Rule as a Legal Standard
• Clinton Wallace (South Carolina), Accounting for Time in the Concept of Income
• Eleanor Wilking (Cornell), Leave the Data, Take the Money? Hard Choices in Platform Regulation, Understood through Airbnb

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.