Paul L. Caron
Dean




Thursday, July 15, 2021

National Tax Association Initiatives For Underrepresented Minority, Women, And Non-Binary Scholars

NTA

The National Tax Association is pleased to announce two new initiatives for the 2021 Annual Conference on Taxation in Detroit, Michigan:

2021 NTA Equity and Inclusion Fellowship

The NTA Equity & Inclusion Fellowship provides conference travel funding with the goal of increasing participation in and creating long-lasting relationships with the National Tax Association and its activities among underrepresented minority (URM) graduate students and early career PhDs/JDs engaged in the theory and practice of public finance and taxation.

The fellowship provides an NTA membership and supports the travel and participation of up to 5 students or early career professionals from traditionally underrepresented backgrounds at the NTA Annual Conference in Detroit, November 18-20, 2021. Deadline to submit is August 31, 2021.

2021 NTA/CSWEP Mentoring Dinner

The National Tax Association (NTA) and Committee on the Status of Women in the Economics Profession (CSWEP) Mentoring Dinner provides an opportunity for women and non-binary persons engaged in the theory and practice of public finance and taxation to interact and create professional relationships with each other and the NTA.

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July 15, 2021 in Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, July 13, 2021

Australian Tax Review Symposium: New Voices In Tax Reform

Monash University (Australia) hosts the Critical Junctures/Critical Perspectives - A Call for New Voices in Tax Reform on Thursday, July 15th at 9:00 a.m. (AEST) & Friday, July 16th at 9:30 a.m. AEST (registration): 

Monash-universityThe symposium seeks to open the debate on reform to new voices and new perspectives that are able to challenge the status quo. It features papers from scholars from various disciplines (law, politics, economics, sociology) to offer critical perspectives on taxation. 

Thursday, July 15

Session 1: Building a Critical Tax Movement - Insights from Elsewhere

Keynote: Critical Tax Theory: Insights and Opportunities

Session 2: Tax Administration

  • Chair: Kathryn James (Monash; Google Scholar)
  • Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Ohio State; Google Scholar), Progressive Tax Procedure, 96 N.Y.U. L. Rev. 668 (2021)
    Commentator: Richard Eccleston (Tasmania; Google Scholar)
  • Shayak Sarkar (UC-Davis), Tax Law's Migration, 63 BC L. Rev. ___ (2021)
    Commentator: Leo Martinez (UC-Hastings)
  • Stefanie Geringer (Vienna), The CJEU, the EU Blacklist and the Member States’ National Tax Laws: Shedding Light on the EU’s Uncoordinated Approach to Tax Abuse and Avoidance in Third Countries
    Commentator: Rick Krever (Western Australia; Google Scholar

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July 13, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tax Policy Center Hosts Virtual Conference Today: International Corporate Tax Reform — BEPS And Biden

Tpc-conference-july-13

The Tax Policy Center hosts a virtual conference on International Corporate Tax Reform: BEPS and Biden today at 10:30 a.m. - 12:00 p.m. EDT (registration): 

The Organisation for Economic Co-operation and Development/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), a coalition of more than 125 countries is forging new international tax rules that could end the global “race to the bottom” in corporate taxation. What new details of the BEPS Pillars One and Two blueprints will emerge from the July G20 Finance Ministers’ meeting? How would the pillars interact with the Biden administration’s US corporate income tax reform proposals? And how would both sets of reforms affect global corporate tax revenues and investment?

Join the Urban-Brookings Tax Policy Center to hear from leading experts about the prospects for an international agreement and how it could interact with Biden’s proposals for US corporate tax reform.

Keynote Address

  • Pascal Saint-Amans (Centre for Tax Policy and Administration, Organisation for Economic Co-operation and Development)

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July 13, 2021 in Conferences, Tax, Tax Conferences | Permalink

Thursday, June 24, 2021

Tax Policy Center Hosts The 11th Annual IRS/TPC Joint Research Conference On Tax Administration Virtually Today

Tpc-conference-june-24-21

The Tax Policy Center hosts the 11th Annual IRS/TPC Joint Research Conference On Tax Administration today at 9:00 a.m. - 4:30 p.m. EDT (registration): 

The Internal Revenue Service (IRS) and the Urban-Brookings Tax Policy Center invite you to virtually attend the only annual conference focused exclusively on tax administration research. Researchers from the IRS, other government agencies, academia, and private organizations will discuss some of the latest analyses seeking to make tax administration as effective as possible.

Opening

  • Eric Toder (Codirector, Urban-Brookings Tax Policy Center)
  • Barry Johnson (Acting Chief Analytics Officer, IRS, RAAS)
  • Charles Rettig (Commissioner of Internal Revenue)

Session 1: Improving Individual Taxpayer Compliance

  • Robert McClelland (Urban-Brookings Tax Policy Center; Google Scholar) (moderator)
  • Ellen Badgley (MITRE), Kyle Furlong (MITRE) (presenting), Lucia Lykke (MITRE), Abby Ng (MITRE), Leigh Nicholl (MITRE), & Alan Plumley (IRS, RAAS), Audit Contagion? Investigating the General Indirect Effect of Audits Through Tax Preparer Networks
  • Paul R. Organ (Michigan) (presenting), Joel Slemrod (Michigan; Google Scholar), Alex Ruda (IRS, RAAS), & Alex Turk (IRS, RAAS), Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 
  • Emily Y. Lin (Office of Tax Analysis, U.S. Department of the Treasury), Ankur Patel (Office of Tax Analysis, U.S. Department of the Treasury), & Alexander Yuskavage (Office of Tax Analysis, U.S. Department of the Treasury) (presenting), EITC Noncompliance: Examining the Roles of the Dynamics of EITC Claims and Paid Preparer Use
  • Tatiana Homonoff (NYU; Google Scholar) (discussant)

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June 24, 2021 in Conferences, Tax, Tax Conferences | Permalink

Tuesday, June 15, 2021

16th Annual Junior Tax Scholars Workshop At San Diego

Junior Tax 2021

Ed Fox (Michigan) & Zachary Liscow (Yale) (presenting), A Mark-to-Market Tax on Businesses
Commentators: Daniel Schaffa (Richmond), Hillel Nadler (Program on International Financial Systems)

Hillel Nadler (Program on International Financial Systems), Taxing Zero
Commentators: Ed Fox (Michigan), Eleanor Wilking (Cornell)

Hayes Holderness (Richmond), Noncomparative Interstate Tax Discrimination
Commentators: Shelly Layser (Illinois), Andrew Appleby (Stetson)

Andrew Appleby (Stetson), Now You Can't Leave: State and Local Exit Taxes
Commentators: Christine Kim (Utah), Hayes Holderness (Richmond)

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June 15, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, June 9, 2021

Tax Policy Center Hosts A Virtual Conference Today On The Effects Of The Biden Corporate Tax Proposals

TPC

The Tax Policy Center hosts a virtual conference on What Are the Effects of the Biden Administration’s Corporate Tax Proposals? today at 9:30 a.m. - 12:00 p.m. EDT (registration): 

The Biden administration is proposing significant increases in corporate taxes to finance investments in infrastructure and other priorities. Proposed reforms include a global minimum tax on book income and other changes intended to limit US multinational companies’ abilities to reduce US taxes by shifting investments and reported profits to low-tax foreign countries. To promote a competitive global landscape, the administration is concurrently working with the Organisation for Economic Co-operation and Development to recommend its members adopt similar changes.

Join the Urban-Brookings Tax Policy Center and the University of North Carolina Tax Center for a virtual event, during which accounting, law, and economics experts will address the following questions:

  • How would a tax on corporate book income work, and would it be effective in preventing profitable corporations from avoiding US income tax?
  • What are the adverse effects of taxing corporate book income? Are there better ways to limit corporate tax preferences and reduce tax avoidance?
  • How would President Biden’s corporate tax plans affect investment in the United States and US economic growth? Are there lessons we can learn from the corporate response to the Tax Cuts and Jobs Act?
  • How would President Biden’s proposals affect the competitiveness of US resident corporations, and can international agreement on a minimum tax be effective in limiting harmful tax competition?
  • What other desirable reforms to business taxation weren’t included in the administration’s proposals?

Keynote Address

  • Jared Bernstein (U.S. Council of Economic Advisors)

Panel #1: Should There Be a Tax on Corporate Book Income?

  • Dhammika Dharmapala (Chicago)
  • Michelle Hanlon (MIT)
  • Natasha Sarin (Deputy Assistant Secretary for Economic Policy, U.S. Treasury Department)
  • Jeff Hoopes (University of North Carolina Tax Center) (moderator)

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June 9, 2021 in Conferences, Tax, Tax Conferences | Permalink

Tuesday, June 8, 2021

AALS Annual Meeting Call For Papers: New Voices In Taxation

Call For Papers: New Voices in Taxation Panel (AALS Section on Taxation / 2022 Annual Meeting):

AALS Annual Meeting (2022)The AALS Section on Taxation is pleased to announce the following Call for Papers. Selected papers will be presented at a works-in-progress session at the 2022 AALS Annual Meeting from January 5 through 9. This program will provide panelists the opportunity to present their work and receive feedback from senior colleagues in the field. Note: The 2022 AALS Annual Meeting will be fully virtual.

Eligibility: Scholars teaching at AALS member schools or non-member fee-paid schools with seven or fewer years of full-time teaching experience as of the submission deadline are eligible to submit papers. (Non-tenure track teaching fellowships count for this deadline.). For co-authored papers, all authors must satisfy the eligibility criteria. While we welcome submissions from previous panelists, we will give a preference to scholars whose work has not been selected for a previous new voices panel.

Due date: 5 p.m. PDT, Friday, August 13, 2021.

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June 8, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences | Permalink

Saturday, June 5, 2021

16th Annual Junior Tax Scholars Workshop Kicks Off Virtually At San Diego

DownloadJonathan Choi (Minnesota), Beyond Purposivism in Tax Law
Commentators:  Daniel Schaffa (Richmond), Sloan Speck (Colorado)

Christine Kim (Utah), Digital Taxation: How to Tax 21st Century Multinationals
Commentators: Andrew Appleby (Stetson), Hillel Nadler (Program on International Financial Systems)

Goldburn Maynard  (Indiana), Biden’s Gambit: Advancing Racial Equity While Relying on a Race Neutral Tax Code
Commentators: Ariel Kleiman (San Diego); Blaine Saito (Northeastern)

Tracey Roberts (Cumberland), Monopsony Power and the EITC
Commentators: Zach Liscow (Yale), Goldburn Maynard (Indiana)

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June 5, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Sunday, May 30, 2021

Today's Law, Society, And Taxation Panels

LSA2021

Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):

Session #12:  Author Meets Reader: Daniel Shaviro's Literature and Inequality (Tracey Roberts (Cumberland),  Chair/Discussant): 
Today, high-end inequality in America and peer countries is at Gilded Age levels, raising issues that require sociological and humanistic evaluation. Great works of literature can help us to better understand its broader, culturally contingent, ramifications – not just in the authors’ own eras, but today. Daniel Shaviro’s Literature and Inequality offers a unique and accessible interdisciplinary take on how a number of great and beloved works from the nineteenth and early twentieth centuries help shed light on modern high-end inequality. In particular, Shaviro helps us to understand the relevance both of cultural differences between America and peer countries such as England and France, and of cultural commonalities between America’s First Gilded Age in the late-nineteenth century and its currently ongoing Second Gilded Age.

  • Diane Klein (Chapman)
  • Shu-Yi Oei (Boston College)
  • Luisa Scarcella (Antwerp)

Session #13: Taxing Data and Artificial Intelligence (Young Ran (Christine) Kim (Utah),  Chair/ Discussant):

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May 30, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Saturday, May 29, 2021

Today's Law, Society, And Taxation Panels

LSA2021

Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):

Session #9: Taxation as Governance and Policy (James Repetti (Boston College),  Chair/Discussant): 
Tax law is sometimes referred to as "special," a set of complicated but dry rules that are separate from the government's broader role in society, rules that affect private behavior and nothing more. The effects of taxation on private behavior are important, but the effects of taxation on government itself — indeed, the inextricable interaction between the laws of taxation and the shape of the public sector — are also essential to understand. Papers in this panel will explore both sets of effects from a variety of perspectives.

Session #10: Taxation of Businesses (Henry Ordower (St. Louis),  Chair/Discussant): 

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May 29, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, May 28, 2021

Today's Law, Society, And Taxation Panels

LSA2021

Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):

Session #6: Tax, Politics, and History (Diane Klein (Chapman),  Chair/Discussant):
Tax law is a product of the political process and often depends in large part on the views of the society in which it is to be enacted. Further, the particular nature of that society influences how the tax law develops and how it is applied in practice. This makes tax history a critical part of the understanding of the tax law. The papers in this session reflect on the role that society plays in the development of some particular areas of the tax law, and the role that the tax law plays in the evolution of society.

Session #7: Tax, Inequality, and Racial Justice (Shu-Yi Oei (Boston College),  Chair/ Discussant):

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May 28, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, May 27, 2021

Today's Law, Society, And Taxation Panels

LSA2021

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.

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May 27, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, May 20, 2021

UC-Irvine Hosts Virtual Tax Event Today On The Biden-Harris Tax Proposals

UC-Irvine Law hosts a virtual tax event today at 5:00 PM PT on The State of Play in Tax Reform featuring Josh Blank (Google Scholar), Vic Fleischer (Google Scholar), and Omri Marian (Google Scholar) as part of its Law & Policy in the Biden-Harris Era webinar series:

6a00d8341c4eab53ef02788016f132200d-200wiThis program will provide an overview of the Biden-Harris Administration’s recent tax legislative proposals, including in the American Jobs Plan and the American Families Plan. Professor Omri Marian will review international tax proposals, Professor Vic Fleischer will review domestic tax proposals, and Professor Joshua Blank will review tax enforcement and compliance proposals. 

The program will be accessible to non-tax experts and tax students. Following the presentation, the members of the panel will respond to questions from the viewing audience.

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May 20, 2021 in Conferences, Tax, Tax Conferences | Permalink

Friday, May 14, 2021

NTA 51st Annual Spring Tax Symposium: Tax Policy For An Inclusive Post-Pandemic Recovery

NTA

Highlights of the National Tax Association's virtual 51st Annual Spring Tax Symposium on Tax Policy for an Inclusive Post-Pandemic Recovery (program) (call for papers):

Racial Equity and Taxes
Organizers:  Dayanand Manoli (Georgetown), Elena Patel (Utah)

  • Jeremy Bearer-Friend (George Washington)
  • Dayanand Manoli (Georgetown) (moderator)
  • Amy Matsui (National Women’s Law Center)
  • Jenny Schuetz (Brookings Institution)

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May 14, 2021 in Conferences, Tax, Tax Scholarship | Permalink

Thursday, May 13, 2021

ABA Tax Section Virtual 2021 May Meeting

The ABA Tax Section virtual 2021 May Meeting continues today (program). Today's highlight:

ABA TaxTeaching Taxation: Law Schools and Access to Tax Justice 12:30 PM ET:
How can law schools help improve access to tax justice? Panelists will present models of law school courses through which students provide tax services or representation to taxpayers, or for which access to justice is the primary subject of the course. The panel will engage a variety of perspectives including different areas of tax law, different pedagogical approaches, and different institutional commitments by the law schools. Topics will include Volunteer Income Tax Assistance, Low-Income Taxpayer Clinics, a seminar on Taxes and Social Justice, a Business Tax Practicum, and the Adopt-a-Base program.

  • Alice Abreu (Temple)
  • Michelle Lyon Drumbl (Washington & Lee) (moderator)
  • C. Wells Hall III (Nelson Mullins, Charlotte, NC)
  • Matthew T. James (Temple)
  • Francine Lipman (UNLV)
  • Manoj Viswanathan (UC-Hastings)

Other Tax Profs with speaking roles include:

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May 13, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Monday, May 10, 2021

ABA Tax Section May Meeting Kicks Off Today With The Emergence Of Analytics For Tax Positions

The ABA Tax Section virtual 2021 May Meeting kicks off today (program). Today's highlight:

ABA TaxBenjamin Alarie (Osler Chair in Business Law, University of Toronto Faculty of Law; Co-Founder & CEO, Blue J Legal), The Emergence of Analytics for Tax Positions at 2:30 PM ET:

When defending a client’s position to the IRS or a judge, it can be hard to ensure you are making the strongest possible argument for the client’s position, mitigating the risk of the position being successfully challenged and providing time- and cost-effective service for your client. Join us as we discuss how leading tax professionals are using advanced analytics tools to strengthen client positions and gain an advantage in settlement discussions by:

  • Using artificial intelligence to identify the strength of a position with greater than 90% accuracy;
  • Testing the effect of various changes to the facts on the strength of the position;
  • Gaining a comprehensive view of the law by identifying authorities and guidance that may pose a risk to the position or can be used to support it;
  • Providing independent, 3rd party reports to foster favorable resolutions

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May 10, 2021 in ABA Tax Section, Conferences, Legal Education, Tax | Permalink

Friday, May 7, 2021

George Mason-Scalia And Cardozo Host Free Virtual Conference For Aspiring And New Law School Deans

Deans Leadership Academy

George Mason-Scalia and Cardozo law schools are co-sponsoring a free virtual conference for aspiring and new law deans on June 3-4: the Deans Leadership Academy:

Taking charge of a law school requires specific skills and conquering a series of natural milestones in order to “get it right.” The early months are critical to establishing the tone and substance of your Deanship. The interview process for new deans rarely provides you with real insight about how to lead and what’s expected. The critical to-do list and the timetables for accomplishing them are not necessarily obvious. And retaining consultants for expert guidance may not be economically feasible.

This program offers critical lessons that current deans say they wish they had learned before starting. It is designed to take away some of the mystery of the do-it-yourself approach, while highlighting some of the dangers that come with the territory. Sessions will be led by leading experts in their respective fields, from both in and outside academia.

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May 7, 2021 in Conferences, Legal Ed Conferences, Legal Education | Permalink

Thursday, May 6, 2021

Tribute To Valparaiso University Law School (1879-2019)

Symposium, Tribute to Valparaiso University Law School (1879-2019), 53 Val. U. L. Rev. 833-1173 (2019):

Valpo (2018)Comments

Essays

Greatest Hits of Valparaiso University Law Review

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May 6, 2021 in Conferences, Legal Ed Scholarship, Legal Education | Permalink

Tuesday, May 4, 2021

University Of Illinois Symposium: President Biden’s First 100 Days

Symposium, President Biden’s First 100 Days, 2021 U. Ill. L. Rev. Online 1-219:

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May 4, 2021 in Conferences, Legal Education, Tax, Tax Scholarship | Permalink

Friday, April 30, 2021

ITPF Hosts Conference Today On A New International Tax Architecture Based On The OECD Blueprints

The International Tax Policy Forum hosts a conference today on "Whither International Taxation: A New International Tax Architecture Based on the OECD Blueprints?" (program):

ITPFThe architecture for international tax relations among developed economies was established almost 100 years ago by the League of Nations. Over the last few years, however, historic concepts regarding jurisdiction to tax, attribution of profits to permanent establishments, and arm’s-length pricing have come under pressure. Notable developments include: the UK diverted profits tax, digital services taxes and levies enacted or proposed in over 40 countries, and the US Base Erosion and Anti-abuse Tax (BEAT).

In October of last year, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released two Blueprints proposing new guidelines for the taxation of multinational enterprises (MNEs). The Pillar One Blueprint reallocates the right to tax certain high-margin income of MNEs on the basis of sales or users. Pillar Two sets forth a model minimum tax on the income of foreign subsidiaries along with rules for denying deductions (or imposing withholding tax) on payments not subject to a minimum rate of tax in the payee jurisdiction. The Biden Administration has endorsed the OECD/G20 project and agreement on open issues is targeted for the middle of this year.

This conference brings together experts from academia, government, and private practice to share their views on challenges to the international tax architecture and the OECD Blueprints. 

Overview of the OECD Blueprints:

  • Mary Bennett (Baker McKenzie)

Are New Rules Needed for Taxing International Income?:

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April 30, 2021 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, April 22, 2021

Yale Hosts Virtual Symposium Today On Citation And The Law

Yale hosts a virtual symposium today and tomorrow on Citation and the Law (program):

Yale Citation and the Law ConferenceThis FREE symposium will highlight the scholarship of law librarians and faculty interested in issues ranging from the US News and World Reports rankings for scholarly productivity, to link rot, to empirical research in the use of citations, and more.  Keynote speaker Fred Shapiro will set the stage with his paper “The Most-Cited Legal Scholars Revisited” to be published in the University of Chicago Law Review.  All the papers will be published in a book by the Hein Company.

To quote Legal Reference Services Quarterly editor Mike Chiorazzi, “If it takes a village to raise a child, it takes a profession to support a symposium like this.  The Yale Law Library, the ALL-SIS Committee on Research and Scholarship, the Boulder Conference workshopping team, and LRSQ all pulled together to make this  symposium happen.  What has emerged is an impressive collection of first-rate scholarship that advances our understanding of law librarianship and legal information management.”

Panel #1

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April 22, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Wednesday, April 21, 2021

Kentucky Law Journal Call For Papers: The Racial Wealth Gap

Call for Papers: Kentucky Law Journal Symposium: The Racial Wealth Gap:

Kentucky Law (2021)The Kentucky Law Journal is pleased to invite proposals for its annual symposium, which will be held in the Fall of 2021.  The KLJ symposium is entitled The Racial Wealth Gap, and will focus on the legal and historical factors that have contributed to the current state of the wealth disparity in the United States that falls largely along racial lines.  This disparity has been increasingly the focus of academic and policy research, and this Symposium aims to bring together practitioners, policy researchers, and scholars to explore this issue.  In particular, the KLJ encourages submissions that consider tax law, property law, and other legal systems that have created and reinforced the conditions that lead to White families having median wealth of approximately $188,000, while Black families have median wealth of only 15% of that amount, or approximately $24,000.  In addition to exploring the evolution of the problem, the KLJ especially encourages submissions that explore possible solutions or proposals that would ameliorate the disparity.

The KLJ expects to host this symposium in person in beautiful Lexington, Kentucky, on October 22, 2021 (date subject to change).

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April 21, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, April 16, 2021

Richmond Hosts Virtual Panel Discussion Today On The Intersection Of Domestic Violence And Tax Controversies

Richmond hosts a panel discussion today on Financial Scars: The Intersection of Domestic Violence and Tax Controversies at (registration):

Financial ScarsThis panel will explore how tax law relates to domestic violence. The panelists will detail the types of abuse that victims of domestic violence face and uncover the difficult situations and choices that victims face as a result of the abuse. Financial abuse is a major element of domestic violence that affects how victims may choose to act. As a result, tax law can contribute as a tool of the abuser, particularly when returns are filed jointly or children and assets are shared between victim and abuser. Tax obligations can be used to exercise control over or impose distress on victims. Therefore, advocates must consider how to counter these tax abuses when working with victims of domestic violence, and the panelists will detail the mechanisms within the tax law that can provide for relief for victims and how to work with victims on these complicated tax matters.

April 16, 2021 in Conferences, Legal Education, Tax | Permalink

Friday, April 9, 2021

24th Annual Critical Tax Theory Conference At UC-Irvine

UC-Irvine hosts the 24th Annual Critical Tax Theory Conference (program):

UCI_Law_1lineblue_logoThe 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.

Panel #1: 

  • Leslie Book (Villanova), Keith Fogg (Harvard) & Nina E. Olson (Center for Taxpayer Rights), Administrative Burdens, Sludge, and Individual Taxpayer Rights
  • Michelle Layser (Illinois), Subsidizing Gentrification: A Spatial Analysis Of Place-Based Tax Incentives
  • Nancy Shurtz (Oregon) & Esther Sherman, When We Breathe: Reinventing the EITC for a More Just and Caring World
  • Moderator:  Mirit Eyal-Cohen (Alabama) 
  • Commentators:   Joshua Blank (UC-Irvine) & Christine Kim (Utah) 

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April 9, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Workshops | Permalink

Wednesday, March 31, 2021

National Tax Association 114th Annual Conference Call for Papers: Improving The Safety Net

NTA

114th Annual National Tax Association Conference Call for Papers: Improving the Safety Net:

November 18-20, 2021
Detroit Marriott at the Renaissance Center
Detroit, Michigan

We are planning to hold the 114th Annual Conference in person should health guidelines permit.  The NTA staff will continually monitor the health and government mandates and will abide by their recommendations regarding in-person events.

The 114th Annual Conference on Taxation will cover a broad range of topics in tax policy and public finance. We welcome submissions from the fields of accounting, economics, law, and public policy, as well as research from other fields that bears on these topics.

Motivated by the important role of public assistance programs during the COVID-19 pandemic and by the discussions of policy reform occurring during the early days of the Biden administration, the theme of this year’s conference is “Improving the U.S. Safety Net.” Keynote speakers and plenary panels will be oriented towards analysis of U.S. safety-net policies. We especially encourage submissions in line with this topic.

This year’s conference also includes a new submission category, Inequality and Disparities, for papers that investigate disparities by characteristics such as race or gender as well as the effects of tax or non-tax policies that are intended to alleviate them. We particularly encourage submissions to this topic area as well.

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March 31, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, March 30, 2021

Fifth International Conference On Taxpayer Rights

5th Annual

Nina Olson (Executive Director and Founder, Center for Taxpayer Rights):

Registration is now open for the 5th International Conference on Taxpayer Rights, which will be held over three days, on May 26 to 28, 2021. The theme of the conference is Quality Tax Audits and the Protection of Fundamental Rights. You can access the agenda here. Our host for this year’s conference is the National and Kapodistrian University of Athens School of Law.

This year we are holding the conference entirely online. Although we will miss seeing everyone in person, we view this live online conference as an opportunity to expand the conference’s reach. So please share this information with others!

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March 30, 2021 in Conferences, Tax, Tax Conferences | Permalink

Saturday, March 27, 2021

2021 Boston College-Tulane Tax Roundtable

The 2021 Boston College-Tulane Tax Roundtable took place virtually yesterday:

BC Tulane (2021)Brian Galle (Georgetown) & Stephen Shay (Boston College), Administrative Law and the Crisis of Tax Administration
Discussant: Reuven Avi-Yonah (Michigan)

Susie Morse (Texas), Emergency Money: Lessons from the Paycheck Protection Program
Discussant: Andrew Hayashi (Virginia)

Shu-Yi Oei (Boston College) Who Joins BEPS? Understanding the Proliferation of International Tax Consensus
Discussant: Steve Shay (Boston College)

Steve Sheffrin (Tulane) & Koray Caglayan (American Institutes for Research), Giver and Taker States over the Business Cycle
Discussant: David Walker (Boston University)

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March 27, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, March 26, 2021

Houston Hosts Energy Tax Conference Today

Houston (2017)The University of Houston Law Center hosts the 3rd Annual Denney L. Wright International Energy Tax Conference and the Houston Business and Tax Law Journal 21th Annual Symposium today on Exploring International Energy Investments During/Post Pandemic virtually today from 9:00 AM – 3:00 PM CDT:

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March 26, 2021 in Conferences, Scholarship, Tax, Tax Conferences | Permalink

Wednesday, March 17, 2021

Villanova Symposium: Gender Equality In Law Schools

Norman J. Shachoy Symposium, Gender Equality in Law Schools, 65 Vill. L. Rev. 933-1206 (2021):

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March 17, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink

Pittsburgh Tax Review Symposium: Tribute To Nina Olson

Pittsburgh Tax Review (2017)Symposium, Tribute to National Taxpayer Advocate Nina Olson, 18 Pitt. Tax Rev. 1-189 (2020):

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March 17, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, March 16, 2021

Center For Taxpayer Rights Hosts A Tax Chat! Today On Artificial Intelligence And Taxpayer Rights

The Center for Taxpayer Rights hosts a free Tax Chat! on Artificial Intelligence and Taxpayer Rights today at noon ET:

Center for Taxpayer RightsOur guests for this conversation are:

  • Toon Calders, Department of Mathematics and Computer Science, University of Antwerp
  • Sylvie De Raedt, Research Manager, DigiTax, University of Antwerp
  • David Martens, Department of Engineering Management, University of Antwerp, and
  • Anne Van de Vijver, Associate Professor of Tax Law, University of Antwerp

All of our guests are members from DigiTax, a Centre of Excellence within the University of Antwerp.  DigiTax is an interdisciplinary team of about 25 researchers, including lawyers, economists, psychologists, and computer scientists, who explore the challenges and opportunities that digitalization brings to tax.

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March 16, 2021 in Conferences, Tax, Tax Conferences | Permalink

Wednesday, March 10, 2021

ABA Tax Section Webinar Today On State Tax And Economic Policy Responses To COVID-19

The ABA Tax Section hosts a CLE webinar today on State Tax and Economic Policy Responses to the Ongoing COVID Pandemic at 1:00 PM - 2:35 PM EST (registration):

ABA TaxIn March, 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act to ameliorate economic shocks to U.S. households from the COVID pandemic and lockdowns. Although the CARES Act provided $150 billion in funds to states and local governments, those funds are not enough to stem the tide of the challenges states and local governments are facing today. State and local governments must therefore raise revenue themselves, and do so with a smaller fiscal toolbox than that available to the federal government. Panelists, including experts in tax, economics, and public policy will discuss state tax and related policy responses to COVID economic relief going forward. What policy tools do state and local governments have to manage this enormous shock? How can they raise revenue while also protecting vulnerable businesses and households harmed by the pandemic?

  • Gladriel Shobe (BYU) (moderator)
  • Ariel Jurow Kleiman (San Diego; moving to Loyola-L.A.)
  • Erin Scharff (Arizona State)

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March 10, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Wednesday, March 3, 2021

Tax Prof Presentations At Next Week's Florida Tax Institute

Tax Prof presentations at next week's Florida Tax Institute (March 10-12):

Cassady V. Brewer (Georgia State) & Bruce A. McGovern (South Texas), Recent Developments in Federal Income Taxation:

This session will review the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury regulations promulgated during the last twelve months that affect general domestic income taxation, corporate taxation, partnership taxation, and tax procedure.

Samuel A. Donaldson (Georgia State), Transfer Tax Update:

Stay up to date with this informative and entertaining recap of the important cases, rulings, regulations, and legislation from the past 12 months related to federal income, estate, and gift taxes.

Charlene Luke (Florida), Proposed Partnership Regulation Projects: Where Do They Stand? How Should They Be Handled?:

This presentation will provide an overview of the current state of U.S. Treasury partnership regulation projects and consider potential future approaches in light of a new tax administration.

Nancy A. McLaughlin (Utah), Trying Times: Conservation Easements and Federal Tax Law (207 pages):

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March 3, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Monday, February 22, 2021

UC-Irvine Hosts Virtual Symposium Today On Taxation In A Time Of Crisis

UC-Irvine hosts a virtual symposium today on Taxation in a Time of Crisis (program):

UC Irvine (20192)Panel #1: Tax Relief During the COVID-19 Pandemic:

Panel #2: Equitable Tax Administration During the COVID-19 Pandemic

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February 22, 2021 in Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Sunday, February 21, 2021

Symposium: Catholic Legal Education In The United States

Symposium, A Light Unseen: A History of Catholic Legal Education in the United States, 58 J. Cath. Leg. Stud. 1-124 (2019):

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February 21, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink

Friday, February 19, 2021

South Carolina Hosts Virtual Symposium Today On Taxation, Finance, And Racial (in)Justice

The South Carolina Law Review hosts a virtual symposium today on Taxation, Finance, and Racial (in)Justice (agenda):

SC SymposiumKeynote Speaker: Dorothy A. Brown (Emory)
Professor Brown will discuss the recent change outside of the legal academy when it comes to linking race and tax policy. She will also address the disconnect between the legal academy, federal government, and the public at large while suggesting ways in which the profession can expose and eliminate racial inequality in the application of modern federal tax laws.

Speaker: Danielle Holley-Walker (Dean, Howard)
Dean Holley-Walker will discuss the importance of having diverse lawyers in all areas of the legal profession, including tax law. She will also address how law schools and the profession can create pipelines for minority lawyers into tax law.

Panel#1: Property Tax's Lasting Control on Racial Inequities
This panel will concentrate on how local control over property tax assessment and distribution of property tax revenues contributes to racial segregation of housing markets as well as racial inequities in housing, schools, and public services. Additionally, the panel will discuss methods for the profession to address these inequalities through alternative assessment approaches.

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February 19, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Kentucky Hosts Virtual Panel Today On Tax And Tech

There is a panel on Taxation and Tech at 11:15 am–12:45 pm ET today at the Inframarginalism and Internet virtual conference at Kentucky: 

Kentucky Law (2021)Taxation is an underexplored remedy for Big Tech and tech is an underexplored remedy for tax. Consider first concerns about Big Tech. Many tech firms barter with their customers, supplying services to customers in exchange for their data—or attention—instead of their cash. That has stymied antitrust, which has traditionally viewed monopoly power as the power profitably to increase a cash price. But tax knows barter, and can more clearly see the bartering of personal data for services as a regulable transaction. What is more, taxation would seem to address more directly than antitrust the root of concerns regarding Big Tech—concerns that Big Tech’s ability to extract rents contributes to inequality of wealth—while at the same avoiding the cost and inefficiencies associated with antitrust remedies like breakup. Or does it? And what do the first civilizations, which arose to govern networks in a barter economy, have to teach us about the answer to this question? On the other side of the ledger, tech is swiftly making possible modes of taxation that were once merely theoretical abstractions. It is a small step from a world in which private firms know everything about you and use that information to impose private taxes on your every purchase to a world in which the government knows enough about your every purchase to replace (or supplement) the income tax system with a personalized consumption tax system. But should we do it?

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February 19, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Santa Clara Hosts Virtual Conference Today On Defunding Casebooks

Santa Clara hosts a virtual conference on Defunding Casebooks today from 12:00 - 1:30 PM PT:

Santa Clara Law (2021)The conference will kick off efforts to broaden the movement to replace the for-profit casebook model with one that engenders collaboration amongst law professors, broadens the scope of those whose stories and issues are included in the legal curriculum, and saves students significant financial resources. To RSVP to the conference, CLICK HERE. For more background on Santa Clara Law’s development of an open-source criminal law casebook, CLICK HERE.

This will be a working meeting, with brief plenary sessions leading into subject-specific breakout sessions/working groups.

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February 19, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink

Wednesday, February 17, 2021

Copenhagen Hosts Colloquium Today On Tax, Gender Equality, And The Pandemic

The Copenhagen Business School Tax Group hosts a Tax Colloquium today on Gender Equality Aspects Amid a Pandemic: Discussions on Tax Measures and Fiscal Policy:

CBS TaxThe impact of COVID-19 is at the moment undeniably extensive as the world faces the most severe recession in nearly a century. Economic emergency programs, the design and implementation of COVID-19 tax policies and subsequent state aid actions have been launched in many countries to mitigate the impact of the pandemic. Unlike previous economic recessions or financial crises, feminized sectors of the labor market, such as healthcare, education, care, retail, and client-facing services, which all are characterized by low-paid and multiple part-time jobs, seems to be hit the hardest by the pandemic. These sectors have, supported by emerging data, experienced higher job losses than traditionally male-dominated sectors and appears to be inadequately covered, by most financial state aid schemes at the moment.

Women have, in comparison to men, also reduced their hours of work to care for, and home school, children. Aggregating already existing problems associated to both the loss of paid work hours and to the gender-segregated allocation of unpaid hours for household work and caring. The sudden closure of childcare programs and schools in many countries has had a crucial impact for women whose labour force participation depends on these institutions.[1] The possibility of several waves of the virus that could trigger additional childcare closures make it extremely likely that married women (in general when considering the current norm of heterosexual couples) in particular may be slower to re-enter the work force in the hope of protecting the (single-breadwinner) family income. 

This seminar will discuss existing gender gaps within various domestic tax systems and national tax policies.

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February 17, 2021 in Conferences, Legal Education, Tax, Tax Conferences | Permalink

Thursday, February 11, 2021

Call For Papers: ACTEC Law Journal Symposium On Modernizing Trusts And Estates

The American College of Trust and Estate Counsel announces a Call For Papers on the following topic:

ACTECAs trusts and estates academics and practitioners look forward into the remainder of the 21st century, we acknowledge the aspects of law and practice that are changing, that should change, and that should resist change.

A special issue of the ACTEC Law Journal will be devoted to a discussion of the topic of Modernizing Trusts and Estates and will be comprised of shorter articles (2,500-5,000 words).  The issue will focus on what matters are of most importance to the forward-looking trusts and estates professional.  Topics may include developments in tax law, adaptations in legal technology, racial justice and diversity, new or impending statutory reform, remote or electronic estate planning documents, the funeral and death industry, and other topics that demonstrate the way in which the trusts and estates landscape is shifting.

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February 11, 2021 in Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, February 9, 2021

Call For Papers: Australian Tax Review Symposium On New Voices In Tax Reform

Monash University (Australia), Critical Junctures/Critical Perspectives – A Call For New Voices in Tax Reform:

Monash[T]he impact of COVID-19 on fiscal systems worldwide is exactly the type of crisis often thought necessary to precipitate major tax reform.

At such a critical juncture, it is essential to open the discussion of tax reform to new voices and new perspectives. The technical subject matter of taxation (and the general public apathy towards this perceived technical detail) means that certain groups and epistemic communities can dominate tax policy formation, development and implementation. This is despite the stakes being so high – taxation is one of the primary means to address wealth and income inequality in a political system that is tied to a market-based economy.

This symposium seeks to open the debate on reform to new voices and new perspectives that are able to challenge the status quo. It invites papers from scholars from all disciplines (for example, law, politics, economics, sociology) to offer critical perspectives on taxation. Topics might include (but are not limited to):

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February 9, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, February 5, 2021

Duke Law Journal Hosts Virtual Symposium Today On The Future of Chevron Deference

The Duke Law Journal hosts its annual Administrative Law Symposium today on The Future of Chevron Deference:

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February 5, 2021 in Conferences, Legal Ed Scholarship, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, January 26, 2021

ABA Tax Section Virtual 2021 Midyear Meeting

The ABA Tax Section Virtual 2021 Fall Midyear Meeting continues today. The full program is here. The highlight is State Tax and Economic Policy Responses to the Ongoing COVID Pandemic (Teaching Taxation Committee (Wednesday, 12:30 − 2:00 PM ET)):

ABA Tax Section Virtual Meeting 2In March, 2020, Congress enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act to ameliorate economic shocks to U.S. households from the COVID pandemic and lockdowns. Although the CARES Act provided $150 billion in funds to states and local governments, those funds are not enough to stem the tide of the challenges states and local governments are facing today. State and local governments must therefore raise revenue themselves, and do so with a smaller fiscal toolbox than that available to the federal government. Panelists, including experts in tax, economics, and public policy will discuss state tax and related policy responses to COVID economic relief going forward. What policy tools do state and local governments have to manage this enormous shock? How can they raise revenue while also protecting vulnerable businesses and households harmed by the pandemic?

  • Chris Hoene (Executive Director, California Budget & Policy Center)
  • Ariel Jurow Kleiman (San Diego)
  • Erin Scharff (Arizona State)
  • Darien Shanske (UC-Davis)
  • Gladriel Shobe (BYU) (moderator)

Other Tax Profs with speaking roles include:

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January 26, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Saturday, January 9, 2021

AALS Hosts Virtual Panel Today On New Voices In Taxation

The AALS Tax Section hosts a Zoom panel today on New Voices in Taxation at 4:15 pm ET:

AALS (2018)This program gives junior tax scholars an opportunity to receive useful feedback on their work from senior reviewers before submitting the work for publication.

Kathleen DeLaney Thomas (North Carolina) (moderator)

Jeremy Bearer-Friend (George Washington), Taxation and the Law-and-Political-Economy Project (with Ari Glogower (Ohio State), Ariel Jurow Kleiman (San Diego) & Clinton Wallace (South Carolina)
Commentator:  Ajay Mehrotra (American Bar Foundation & Northwestern)

Jonathan Choi (Minnesota), Legal Analysis, Policy Analysis, and the Price of Deference: An Empirical Study of Mayo and Chevron
Commentator, Leigh Osofsky (North Carolina)

Hayes Holderness (Richmond), Insidious Regulatory Taxes
Commentator:  Beth Colgan (UCLA)

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January 9, 2021 in Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, January 8, 2021

AALS Hosts Virtual Panel Today On Tax Law In An Age Of COVID

The AALS Tax Section hosts a Zoom panel today on Tax Law in an Age of COVID at 1:15 pm ET:

AALS (2018)In the wake of COVID-19, Congress rushed to use the tax policy and the administrative resources of the IRS to deliver economic benefits to individuals and firms, but it also used this must-pass legislation to enact long-sought tax measures. This panel will consider federal tax policy's role in this unprecedented economic contraction and in the fiscal crisis confronting state and local governments.

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January 8, 2021 in Conferences, Legal Education, Tax, Tax Conferences | Permalink

Tuesday, January 5, 2021

Symposium: Disrupting Hierarchies In Legal Education

Temple Symposium, Disrupting Hierarchies In Legal Education: The Abraham L. Freedman Fellowship Program, 92 Temple L. Rev. 707-835 (2020): 

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January 5, 2021 in Conferences, Legal Ed Scholarship, Legal Education | Permalink

Friday, December 18, 2020

Syracuse Symposium: Online Learning And The Future of Legal Education

Symposium, Online Learning And The Future of Legal Education, 70 Syracuse L. Rev. 1- 203 (2020):

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December 18, 2020 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink | Comments (1)

Tuesday, December 15, 2020

Call For Tax Papers And Panels: Law & Society Annual Meeting On Crisis, Healing, Re-Imagining

Neil Buchanan (Florida) has issued his annual call for tax papers and panels for next year's annual meeting of the Law & Society Association in Chicago (May 27 - 30, 2020):

Law & SocietyFor the seventeenth year in a row, I will organize sessions for the "Law, Society, and Taxation" group (Collaborative Research Network 31).  For the fifth year in a row, I am pleased to be carried along in these organizational efforts by Professors Jennifer Bird-Pollan and Mirit Eyal-Cohen.

The conference will mostly be held online, but LSA does hope to hold some events in person in Chicago for those who are willing and able to travel.  They are also indicating that they will take account of time zone differences in their scheduling. ...

Although there is an official call for papers, please remember that you are not bound by the official theme of the conference ("Crisis, Healing, Re-Imagining").  We will give full consideration to proposals in any area of tax law, tax policy, distributive justice, interdisciplinary scholarship, and so on.

The deadline for submissions is 11:59 p.m. ET (USA) on Thursday, January 7, 2021.

Please be aware that the online submission system has been changed significantly since last year.  (For what it's worth, I think the changes are all for the better.)  Please follow these instructions carefully:

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December 15, 2020 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Monday, November 30, 2020

Duke Symposium: Law And Macroeconomics

Law and Contemporary Problems (2020)

Symposium, Law and Macroeconomics, 83 Law & Contemp. Probs. 1-232 (2020):

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November 30, 2020 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Saturday, November 21, 2020

NTA 113th Annual Conference On Taxation

Highlights of the third day of the National Tax Association's virtual 113th Annual Conference on Taxation (full program here):

National Tax Association (2016)

Advances in Tax Administration
Session Chair: Elliott Ash (ETH Zurich)

Behavioral Issues in Tax Administration & Retirement Plans
Session Chair: Jason Seligman (Investment Company Institute)

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November 21, 2020 in Conferences, Tax, Tax Scholarship, Tax Workshops | Permalink | Comments (0)