Paul L. Caron
Dean





Wednesday, March 3, 2021

Tax Prof Presentations At Today's Florida Tax Institute

Tax Prof presentations at the two-day Florida Tax Institute:

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)

Thursday, November 19, 2020

NTA 113th Annual Conference On Taxation

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

National Tax Association (2016)

COVID-19 and Business Tax & Credit Policies
Session Chair: Yilin Hou (Syracuse)

Electricity Sector: Policy Design and Outcomes
Session Chair: Agustin Leon-Moreta (New Mexico)

Legal Issues in International Taxation
Session Chair: Lilian Faulhaber (Georgetown)

Nonprofit Organizations
Chair: Jeremy Bearer-Friend (George Washington)

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November 19, 2020 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Thursday, November 12, 2020

Leff Presents Cannabis Taxation: Theory And Practice Today At Boston University

Benjamin M. Leff (American) presents Cannabis Taxation: Theory and Practice at the Virtual Boston University Law Review Conference today on Marijuana Law 2020: Lessons from the Past, Ideas for the Future:

Leff (2020)My goal in my presentation is to make two primary points: (1) In designing a tax instrument to tax cannabis at the state level, it is misguided to get distracted by any theory of Pigouvian taxes, since the most important market substitute for legal cannabis is illegal cannabis, and so (except for some special cases) taxation of legal cannabis is not Pigouvian.  (2) In designing a tax instrument to tax cannabis at the federal level, the most important issue is the degree to which any federal tax crowds out state-level taxation, not the purported incoherence (or injustice?) of section 280E.  In fact, section 280E has some plausible benefits as compared to federal excise taxes.

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November 12, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, November 6, 2020

Utah Hosts Junior Scholar’s Conference Today On How To Improve The Impact Of Your Legal Scholarship

Utah hosts the Rocky Mountain Junior Scholar’s Conference virtually today on How to Improve the Impact of Your Legal Scholarship (2:00 PM ET):

Utah Logo (2016)Please join us on Zoom as our expert panelists talk about how to improve the impact of your legal scholarship. Learn from our panelists about the following important topics:

  • How to become one of the most cited in your field
  • How to improve SSRN downloads
  • How to improve law review placements
  • Whether and when to write books or articles
  • How to place quotes and op-eds in national publications

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November 6, 2020 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink | Comments (1)

Friday, October 30, 2020

Florida Hosts 16th Annual International Tax Symposium

Florida Logo (2017)The University of Florida Graduate Tax Program hosts its Sixteenth International Taxation Symposium virtually today:

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

Black Lawyers Matter: Strategies To Enhance Diversity, Equity, And Inclusion

Black Lawyers Matter 2I am honored to have the opportunity to update my remarks on A Dean's Perspective on Diversity, Socioeconomics, The LSAT, And The U.S. News Law School Rankings as part of a panel at today's virtual conference on Black Lawyers Matter: Strategies To Enhance Diversity, Equity, And Inclusion (more here):

Moderator: 
Leonard M. Baynes (Dean, Houston)

Panelists:
Robert B. Ahdieh (Dean, Texas A&M)
Paul L. Caron (Dean, Pepperdine)
Robert Morse (Chief Data Strategist, U.S. News & World Report)
Victor Quintanilla (Indiana)
Kellye Testy (President & CEO, Law School Admission Council)

Karen Sloan (Law.com), Black Lawyers Matter: The Symposium:

The numbers tell the story of a legal profession divided by race. Less than 8% of first-year law students in 2019 were Black.

In California, 53% of Black bar examinees passed between 2009 and 2018. That figure was 80% for white examinees.

The percentage of 2019 Black law graduates who found jobs requiring a law degree within 10 months was 62%, compared to 80% for white law graduates. And in 2020, white shoe law firm Cravath, Swaine & Moore had no Black partners.

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October 30, 2020 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Pepperdine Legal Ed | Permalink | Comments (1)

Wednesday, October 28, 2020

Call For Tax Papers And Panels: SEALS 2021 (Nov. 7 Deadline)

SEALs Logo (2013)Hello!  I miss you all – what a year.  I am looking with optimism towards next summer!  Tessa Davis is joining me this year in coordinating tax panels and discussion groups for next year’s SEALS Conference.  The 2021 SEALS Conference will be held July 26-August 1, 2021 at the Boca Resort in Boca Raton, Florida.

The conference submission tool is now open, and Tessa and I are eager to coordinate people who are interested in presenting tax work at the SEALS conference into relevant panel groups.  In addition, we have also had very successful Tax Policy Discussion Groups in recent years.  Panels are generally composed of 4 to 5 people speaking for 15 to 20 minutes each.  We will attempt to group papers so that panels include papers on similar topics.  The Discussion Group includes about 10 people, each speaking for 5-8 minutes on a topic related to tax policy, broadly interpreted.  This has often included topics that are not necessarily fully formed paper ideas, but are thoughts the presenter has had on something he or she would like to discuss with a group of smart, informed people in an informal setting.  Both types of presentation have been very successful in the past.  Each presenter may participate in one Panel AND one Discussion Group.

So, if you are interested in submitting to SEALS and would like us to include you in a group of other tax profs, please email Tessa Davis with the following information:

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October 28, 2020 in Conferences, Tax, Tax Scholarship | Permalink | Comments (0)

Wednesday, October 21, 2020

ABA Tax Section Hosts Free Webinar Today On The Tax System and Social Policy

The ABA Tax Section hosts a free webinar today on The Tax System and Social Policy at 1:00 ET:

ABA TaxThe tax system has been used with increasing frequency as a social policy tool to administer social programs. From the Earned Income Tax Credit to the recent Economic Impact Payments, the IRS has been asked to do more with an ever decreasing budget. While the tax system may be an attractive vehicle to administer certain payments or benefits, it can also pose challenges. Panelists will examine the history of the tax code as a way to administer social programs. Panelists will then evaluate certain programs and discuss some advantages and disadvantages of administering these programs through the tax code. In particular, panelists will discuss the recent Economic Impact Payments and some of the challenges with administering these payments successfully. Lastly, panelists will propose some changes and alternatives to the way programs are administered to better serve the communities that are most in need of these benefits.

Speakers:

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October 21, 2020 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax News | Permalink | Comments (0)

Sunday, October 18, 2020

Black Lawyers Matter

Houston Chronicle op-ed:  Black Attorneys Matter. We Must Diversify Texas Law Firms., by Leonard M. Baynes (Dean, Houston) & Jennifer Collins (Dean, SMU):

Black Lawyers Matter ConferencePrior to 1950, if a Black Texas resident wanted to become a lawyer, they had to leave the state and study at a Northern law school or serve as an apprentice under a willing white Texas lawyer in order to become licensed. They had to do this because, at that time, none of the Texas law schools admitted Black students no matter their qualifications.

This year, we celebrate the 70th anniversary of the landmark Supreme Court opinion Sweatt v. Painter, the case that led to the desegregation of Texas law schools. We feel the best way to honor Heman Marion Sweatt is to continue to expand the number of students of color who are ready to be trained and join the ranks of practicing attorneys in Texas — a state that sorely needs to bolster that racial diversity. Co-hosting the Black Lawyers Matter Conference on Oct. 30, a Zoom-style webinar, will allow us to take stock of this challenge and share best practices to solve them. ...

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October 18, 2020 in Conferences, Legal Ed News, Legal Ed Scholarship, Legal Education | Permalink | Comments (0)

The Intersection Of Race And Taxes

The Philadelphia Bar Association Tax Section hosted a webcast on Friday on The Intersection of Race and Taxes:

Philadelphia Bar AssociationAmid a renewed focus on racial justice in our society, this CLE program will address the scholarship and client-facing work on issues related to our tax system and its impact on racial inequality. The panelists share their insights and perspectives on how different aspects of international, federal, state and local tax structures effect racial inequities. Join your colleagues in the Tax Section for this fascinating examination of the intersection of racial diversity and federal, state and local tax policy.

  • Alice Abreu ( Temple)
  • Steven Dean (NYU)

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October 18, 2020 in Conferences, Legal Ed Conferences, Legal Education, Tax | Permalink | Comments (0)

Wednesday, September 30, 2020

ABA Tax Section Virtual Meeting

The ABA Tax Section Virtual 2020 Fall Meeting kicks off today. The full program is here. Today's highlight is Beyond CARES: Tax and Economic Policy Responses to the Ongoing COVID Pandemic (Teaching Taxation Committee (10:00 − 11:30 AM ET)):

ABA Virtual 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. The CARES Act included temporary: (1) Economic Impact Payments to individuals and families of up to $1,200 per adult (subject to income limitations) and $500 per child under 17 years old; (2) Paycheck Protection Program (PPP) forgivable loans to businesses, including independent contractors, to cover up to eight weeks of payroll costs or to pay interest on mortgages, rent, and utilities; and (3) supplemental Federal Pandemic Unemployment Compensation (FPUC) of $600 per week. Following expiration of CARES Act relief, the question is: what new COVID economic relief package is advisable? Members of Congress and policymakers disagree about the best approaches to counteract the continuing economic shocks to households from the pandemic. Panelists, including experts in tax, economics, and public policy will discuss tax and related policy responses to COVID economic relief going forward. Panel topics include proposals: to expand and increase the Earned Income Tax Credit; to expand and increase the Child Tax Credit; to reduce payroll taxes; to extend FPUC benefits; to increase federal subsidies to states; and to enact a federal VAT or Carbon Tax, which could fund an expanded EITC or Child Tax Credit or a lump sum Basic Income for Americans. Panelists will consider potential gender, racial, and socio-economic disparities in the economic impact of (1) the COVID pandemic and (2) pandemic relief proposals.

Speakers:

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September 30, 2020 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink | Comments (1)

Friday, September 25, 2020

Symposium On Ruth Mason's The Transformation Of International Tax

Symposium, Ruth Mason's The Transformation Of International Tax, 114 Am. J. Int'l L. 353 (2020):

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September 25, 2020 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Monday, September 14, 2020

Copenhagen Business School Hosts Virtual Conference Today On Inequality Within International Taxation

Inequality Int'l Tax'n

Copenhagen Business School hosts a two-day virtual conference beginning today on Inequality Within International Taxation (program):

How should concerns about inequality influence the choices that countries make in the design of their international tax laws and regulations? What role do international tax rules play in reducing (or exacerbating) inequalities of income and wealth, and how do concerns such as gender and racial inequalities inform and intersect with economic and political concerns? Can tax rules, for example, allow wealthier countries to help pull poorer countries out of poverty? Will political systems be willing to use tax policy to address the effects of continuing discrimination in employment, housing, and other areas of people’s live?

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September 14, 2020 in Conferences, Tax, Tax Conferences | Permalink | Comments (0)

Tuesday, September 1, 2020

Emory Law Journal Call For Submissions: Systemic Racism In The Law & Anti-Racist Solutions

Emory Law Journal: Call for Submissions:

Emory Law JournalDear Scholars:
We write to you in troubling times, yet we are hopeful for a brighter future ahead. First, we hope that you are taking care of yourselves and your loved ones. Second, we want to announce that the Emory Law Journal is calling for essay submissions for our forthcoming Special Issue: Systemic Racism in the Law & Anti-Racist Solutions. The Issue will be published in May 2021, with an accompanying remote symposium in March 2021.

In the wake of numerous police shootings of unarmed Black men and women, the murder of protesters, and the lack of justice for many of the perpetrators, a statement from ELJ will no longer suffice; to be an anti-racist Journal, we must act. Therefore, this spring, we will use our platform to elevate scholarship that seeks to facilitate racial justice and dismantle white supremacy by publishing a Special Issue and holding a remote symposium.

ELJ is looking for essays from 7,500 to 15,000 words that expose systemic racism in the law or propose anti-racist solutions to make the law more just. Emory’s Asa Griggs Candler Professor of Law Dorothy A. Brown will be writing the introduction to the Special Issue. We will accept abstracts as submissions, and if your essay is selected, you are not required to participate in the Symposium, but you will have a standing invitation to do so. We will accept essay submissions on a rolling basis. The deadlines for submission and publication are below:

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September 1, 2020 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Scholarship | Permalink | Comments (9)

Monday, August 31, 2020

International Tax Symposium In Honor Of Tim Edgar

Symposium, Re-Imagining Tax for the 21st Century: Inspired by the Scholarship of Tim Edgar (York University, Osgoode Hall Law School) (Vol. 67, No. 3; Vol. 67, No. 4; Vol. 68, No. 1; and Vol. 68, No. 2):

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August 31, 2020 in Conferences, Legal Education, Scholarship, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Wednesday, August 26, 2020

Call For Papers: UC-Irvine Symposium On Taxation In Times Of Crisis

The UC-Irvine Graduate Tax Program has issued a call for papers for its third annual UCI/Lavar Taylor Tax Symposium on Taxation in Times of Crisis on February 22, 2021:

UC Irvine (20192)The purposes of this full-day symposium is to launch an in-depth discussion on the effects of local, national, and global crises on tax administration, tax policymaking, and tax compliance. We are interested in submissions for proposed presentations related to taxation in times of (or in response to) social unrest, racial tensions, pandemics, natural and man-made disasters, wars, climate and geological emergencies, financial crises, and other types of large-scale social challenges.

This one-day symposium will be attended by tax industry professionals, government officials, and academic researchers. We expect about 150 attendees this year. Presenters of accepted submissions will be invited to present at the symposium. If the symposium is held on campus, the Graduate Tax Program will cover the presenters’ reasonable travel and lodging expenses.

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August 26, 2020 in Conferences, Tax, Tax Conferences | Permalink | Comments (0)

Thursday, August 20, 2020

Call For Papers: Conference On Law And Macroeconomics

Call for Papers - Conference on Law and Macroeconomics:

The economic devastation caused by Covid-19 triggered a slew of new research on law’s role in mediating the business cycle, economic growth, and inequality.

We welcome submissions for an online conference on October 15, 2020 that will continue to explore connections between law and the macroeconomy.

Papers may address the role of law, regulation, and institutions in:

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August 20, 2020 in Conferences, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink | Comments (0)

Tuesday, August 18, 2020

AALS Call For Papers Due Thursday: New Voices In Taxation

AALS (2018)

Call For Papers: New Voices in Taxation Panel
AALS Section on Taxation/2021 Annual Meeting

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 2021 AALS Annual Meeting from January 5 through 9. While AALS has not made a decision about whether the conference will be held in person, selected presenters will have the opportunity to present remotely. This program will provide panelists the opportunity to present their work and receive feedback from senior colleagues in the field.

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, Thursday, August 20, 2020.

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August 18, 2020 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences | Permalink | Comments (0)

Monday, August 17, 2020

Webinar Today On Taxation And Social Contract In A Post-Pandemic Era

AfronomicsLaw Webinar IV: Taxation and Social Contract in a Post-pandemic Era today at 10:00 A.M. ET/7:00 A.M. PT (registration):

Afronomics LawThe responses of countries to the coronavirus pandemic have been limited by the strength of their revenue collection, especially through taxation. On the other hand, the expectations of citizens from their governments have been high, notwithstanding the strength or otherwise of the social contract between the sovereigns and the governed. In many developing countries, it is argued that the social contract has failed or is failing, calling for its review, if citizens will be obliged, whether legally or morally, to keep funding the social contract. As Alexander Ezenagu, the symposium convener argues, this conversation is applicable at the international level, as well as to domestic tax conversations.

This webinar is a follow-up to the recently concluded Taxation and the Social Contract in a Post-Pandemic Era: Domestic and International Dimensions Symposium which had 20 blog submissions.

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August 17, 2020 in Conferences, Tax, Tax Conferences | Permalink | Comments (0)

Wednesday, August 5, 2020

Miami And AALS Host Free Virtual Symposium Today On Power, Privilege, and Transformation: Lessons From The Pandemic For Online Legal Education

Miami JLE Symposium

The University of Miami School of Law, in partnership with the AALS Journal of Legal Education, hosts a free virtual symposium today (noon - 6:00 pm ET) on Power, Privilege, and Transformation: Lessons from the Pandemic for Online Legal Education (registration):

Keynote AddressCass R. Sunstein (Harvard)

Panel #1: Power, Race, Gender, Class, Disability and Family Status

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August 5, 2020 in Conferences, Legal Ed Conferences, Legal Ed Rankings, Legal Ed Scholarship | Permalink | Comments (0)

Taxation And Gender Equality Conference: Postponed

Following up on my previous post, Conference Announcement And Call For Contributions: Taxation And Gender Equality

Taxation and Gender Equality Conference: Postponed:

As the Organizers and members of the Academic Advisory Committee we regret to confirm what you probably assumed:  The Taxation and Gender Equality Conference and Research Roundtable that were to be held on September 14 and 15, 2020, in Washington, DC, have been postponed due to the travel and other risks brought on by the COVID-19 pandemic.  The Conference and Research Roundtable were to have explored the interaction between tax law and gender equality with the objective of shining a spotlight on gender issues in taxation and bringing consideration of gender impacts into mainstream discussions surrounding the enactment and administration of tax laws.  With the continued support of our sponsors, the Tax Policy Center, the American Tax Policy Institute, the American Bar Foundation, the Tax Section of the American Bar Association and the American College of Tax Counsel, we expect to hold the Conference in Fall 2021.  We will announce a date and venue once the public health crisis brought on by the pandemic has abated sufficiently to allow for safe travel and large in-person gatherings, and we will issue another Call for Papers at that time.

We thank all who submitted papers in response to our original Call for Papers and are endeavoring to provide virtual outlets for at least some of them. Please be on the lookout for further developments and thank you for your continuing support of this important project.

Organizers
Julie Divola (Pillsbury Winthrop Shaw Pittman and American Tax Policy Institute), Elaine Maag (Tax Policy Center), and Alice Abreu (Temple Center for Tax Law and Public Policy and American Tax Policy Institute)

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August 5, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, July 10, 2020

ABA Tax Section Hosts Free CLE Webinar Today On Race And The Internal Revenue Code

The ABA Tax Section hosts a free CLE webinar on Race and the Internal Revenue Code today at 1:00 pm to 2:35 pm ET:

ABA Race And The Tax CoceAs the nation focuses on the many racial inequities that permeate society, this free webinar will explore how the federal tax code, state and local taxes and international taxation impact racial inequality.

The panel will feature a demonstration of a recently released interactive feature that traces IRS Form 1040 line by line to examine the impact of the federal tax code on racial and economic inequality. The panel will further explore the impact of colorblind tax data on social policy. Panelists will also discuss the racial inequities perpetuated through taxable treatment of employment discrimination damages and how race intersects with international tax law and policy.

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July 10, 2020 in ABA Tax Section, Conferences, Legal Ed News, Legal Education, Tax, Tax Conferences | Permalink | Comments (0)

Thursday, July 9, 2020

AALS Hosts Virtual Panel Today On Inclusion And Addressing Racism In The Federal Income Tax Course

The AALS Tax Section hosts a Zoom panel today on Inclusion and Addressing Racism in the Federal Income Tax Course at 1:00 pm ET:

AALS (2020)The AALS Tax Section will convene a panel discussion on classroom inclusion and how to identify and address policies with racist implications in the Federal Income Tax Law course. It may also discuss issues relating to who takes tax courses in law school. Many colleagues have been spurred by Jeremy Bearer-Friend’s post to the TaxProf email list about inclusive course design, and this panel seeks to connect course design choices to the specific context of tax classes.

The session will have two parts. The first (about forty minutes) will provide an overview that touches on casebook selection and syllabus goals. Each panelist will speak briefly about what they have done in their classrooms, with a focus on specific examples. The second part (about thirty minutes) will feature a moderator-panelist exchange during which the moderator will pose questions that have been submitted to panelists in advance of the panel.

Speakers:

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July 9, 2020 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences | Permalink | Comments (0)

Wednesday, July 8, 2020

South Carolina Law Review Call For Papers: Taxation, Finance, And Racial Justice

South Carolina (2019)The South Carolina Law Review will host its 2021 Virtual Symposium on February 19, 2021, at the University of South Carolina School of Law, hosted on Blackboard Collaborate Ultra. The symposium will specifically examine the intersection of tax law and policy and racial (in)justice at the local, state, and federal levels.

Tax law and policy plays an essential role in defining the ways in which individuals relate to and support one another. Revenue needs and spending policy are inextricably entwined and reflect and reinforce a society’s understanding of what each individual owes to and is owed by the society in which she lives. How tax defines income, whom it taxes, their relative contributions, and the activities that our tax system chooses to subsidize or not create countless points of overlap between tax and racial justice. The goal of this symposium is to critically examine the intersection of tax law and policy, finance, and racial justice through both a chronicling of the past and detailing pathways to reform. Topics may include (but are not limited to): the past and current impact of federal tax law and policy on historically-marginalized groups, the role of state tax systems in exacerbating and/or perpetuating racial injustice, and how tax law may be reimagined to advance racial justice at the state and federal levels.

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July 8, 2020 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Tuesday, July 7, 2020

Video Presentations: 23rd Annual Critical Tax Theory Conference At Florida

You can view the Zoom video presentations at the 23rd Annual Critical Tax Theory Conference hosted by the University of Florida Levin College of Law on April 10-11, 2020:

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July 7, 2020 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (1)

AALS Call For Papers: New Voices In Taxation

AALS (2018)

Call For Papers: New Voices in Taxation Panel
AALS Section on Taxation/2021 Annual Meeting

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 2021 AALS Annual Meeting from January 5 through 9. While AALS has not made a decision about whether the conference will be held in person, selected presenters will have the opportunity to present remotely. This program will provide panelists the opportunity to present their work and receive feedback from senior colleagues in the field.

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, Thursday, August 20, 2020.

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July 7, 2020 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Thursday, June 25, 2020

Avi-Yonah Delivers Keynote Address On Taxation After The Pandemic Today At Copenhagen Virtual Workshop On Corporate Tax Practice And Inequality

Copenhagen Business School, Three Day Virtual Workshop on Corporate Tax Practice and Inequality:

ReuvenScholars from the variety of fields that tackle either corporate sustainability or corporate tax practices do not ‘naturally’ meet for conversations, yet there are links between the various fields that could benefit from further dedicated exploration. Meanwhile, given the intensive media coverage of corporate tax practices and wider societal interest in the topic, much interesting research is underway to explore the linkages and other aspects of corporate tax practice that is relevant for the business in society agenda.

With this background in mind, this workshop will gather together speakers (and workshop participants) who are already involved in, planning or have a keen interest in research on the linkages between corporate tax and sustainability issues. The workshop will include presentation of innovative proposals as well as space for more general conversations about potential future research streams, key concepts that could inform work at this intersection, and theoretical themes or methodological approaches that are relevant to this work. It is our hope that the engagement between researchers from a variety of disciplines and with a variety of perspectives will generate new insights and add value to ongoing research that will enter the literature in the years to come.

The public key note speech by Professor Reuven Avi-Yonah from University of Michigan will be on Taxation after the Pandemic and followed by a Q&A:

If there is one thing that is relatively clear about the Covid-19 pandemic, it is that governments will need new sources of revenue to offset its costs and build a better social safety net. All over the world, governments are borrowing and spending at a pace not seen since World War II, and at the same time revenues from both income and consumption taxes are falling because of pandemic related slowdowns in economic activity. The result is unprecedented levels of debt that even with low interest rates mean inevitable needs for more revenue down the road. Even a country that borrows in its own currency like the US or Japan cannot debt well in excess of GDP forever without risking either inflation (if it creates money to pay off the debt) or a sharp increase in borrowing costs that crowds out other government expenditures at a time when they are most needed to bolster the social safety net, which the pandemic revealed to be quite fragile in many countries including the US.

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June 25, 2020 in Conferences, Scholarship, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Tuesday, June 23, 2020

Today's Tuesday Afternoon AALS Faculty Focus Webinar: Excellence In Online Instruction

AALS Faculty Focus:

Faculty Focus 4COVID-19 has affected the normal rhythms of the legal academy in ways that may be particularly disruptive for early-career faculty.

AALS invites tenure-track, clinical, and legal writing faculty to join us on Tuesday afternoons for “Faculty Focus,” a series of weekly webinars organized around issues these individuals may be facing as well as challenges affecting higher education and the profession in general.

Each 60-minute webinar will feature expert advice from law school leaders followed by shared experiences from early career law faculty. The sessions will be structured to encourage conversation and connection, with opportunities for participants to crowdsource solutions and discuss common issues across schools and teaching areas.

Up Next: How to spend your summer
The first series of topics will be organized around how newer faculty members might best allocate their time during the summer of 2020. The moment of pause and recalibration faculty usually experience after grades have been submitted—when the spring semester has been closed but planning for the fall has not yet begun—has become cluttered and confusing due to the exponential increase in demands on time and attention. Join our speakers to explore issues concerning work-life balance and the demands of scholarship, meeting the needs of all students online, and delivering high-quality online instruction using best practices from higher education.

Week 3 (today at 4:00 pm ET/1:00 pm PT):  Excellence in Online Instruction (register here):

Speakers:

  • Yvonne Dutton (Indiana-McKinney)
  • Nina Kohn (Syracuse)
  • John Manning (Dean, Harvard)
  • Alison Mikkor (UC-Irvine)
  • Eloise Pasachoff (Georgetown)
  • Michael Pollack (Cardozo)

Hosts:

  • Darby Dickerson (AALS President & Dean, UIC John Marshall)
  • Vince Rougeau (AALS President-elect & Dean, Boston College)

Moderator:

  • Jeff Allum (AALS Director of Research)

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June 23, 2020 in Conferences, Coronavirus, Legal Ed Conferences, Legal Ed News, Legal Education | Permalink | Comments (0)

Thursday, June 18, 2020

National Town Hall Today On Race, Law, And The Gospel

Pepperdine Cross Dark

The Christian Legal Society is hosting a National Town Hall on Race, Law, and the Gospel today on Zoom at 1:00 ET (registration):

Our nation is in social turmoil, the likes of which we haven't seen in half a century. While trying to ride out a global pandemic, we are also witnessing crowds all over the country reacting in anger to egregious cases of police misconduct. 

In response to killing of George Floyd, CLS issued the following statement:

We are sorrowful over the killing of George Floyd. Christian Legal Society believes in the sacred value of his life and all human life. We pray for justice, and we confess that something needs to change. We are committed to be part of that change, as much as we can, through our members and our ministries. We call upon the name of the Lord Jesus Christ for mercy, help, and healing for Minneapolis and the United States of America.

In light of that statement, and the command of Micah 6:8 to Act Justly, Love Mercy, and Walk Humbly with Our God, which instructs the CLS motto, Seeking Justice with the Love of God, we are holding a national townhall meeting.

We invite you to join CLS for a live national discussion on "Race, Law, and the Gospel." Four attorneys from different backgrounds will share their thoughts on critical issues involving race relations, legal injustice, and the criminal justice system, as well as their biblical perspectives on these issues.

Speakers:

CLS Panel

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June 18, 2020 in Conferences, Legal Ed Conferences, Legal Ed News, Legal Education | Permalink | Comments (0)

Tuesday, June 9, 2020

Temple Symposium: Disrupting Hierarchies In Legal Education

Tuesday, June 2, 2020

Roin: Changing Places, Changing Taxes — Exploiting Tax Discontinuities

Julie Roin (Chicago), Changing Places, Changing Taxes: Exploiting Tax Discontinuities, Symposium on Legal Discontinuities (Cegla Center for Interdisciplinary Research, Tel Aviv University), 22 Theoretical Inquiries in Law ___ (2020):

Legal DiscontinuityPresident Trump’s decision to move his official state of residence from high-tax New York to no (income)–tax Florida has brought public attention to an issue that has long troubled scholars, as well as designers and administrators of income tax systems: how the interaction of tax rules deferring the taxation of income and tax rules based on residency allows taxpayers to reduce and even avoid taxation of their deferred income. These discontinuities in tax treatment may lead to excessive migration, as well as reductions in state income tax revenues.

Although trans-national moves of this sort are increasingly treated as “realization events” for tax purposes, triggering the immediate taxation of accrued but untaxed gains in the taxpayer’s country of original residence, the states of the United States have not tried to impose similar rules on residents moving to other states. This reluctance may stem in part from concerns that any attempt to do so would be struck down as a violation of the federal constitution’s Commerce Clause or its Right to Travel. But it may also stem from the fact that such a forced realization rule creates a different discontinuity; a tax rule accelerating the taxation of accrued gain penalize interstate movers (relative to those who stay put and continue to benefit from tax deferrals), disincentivizing such moves. Instead of too much interstate migration, there may be too little, interfering with both economic efficiency and what could be a valuable feedback mechanism about the performance of state governments. The same discontinuity problem arises in the international realm, of course, but there the difference in institutional structures and political sensibilities—not to mention larger revenue concerns due to higher tax rates—has led to a different policy outcome.

My paper analyses legal mechanisms or rules that might reduce both positive incentives and negative disincentives for interstate moves.

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June 2, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Monday, June 1, 2020

Washington University Symposium: Current Issues In State Tax

Symposium, Current Issues in State Tax, 58 Wash. U. J.L. & Pol'y 1-296 (2019):

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June 1, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Wednesday, May 27, 2020

Temple Symposium: Taxpayer Rights — All The Angles

Symposium, Taxpayer Rights: All the Angles, 91 Temp. L. Rev. 679-830 (2019):

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May 27, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)