Paul L. Caron
Dean



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)

Tuesday, May 5, 2020

Ohio State Symposium: Artificial Intelligence And The Future Of Tax Law And Policy

Symposium, Artificial Intelligence and the Future of Tax Law and Policy, 16 Ohio St. Tech. L.J. 67-302 (2020) (program):

Ohio State LogoIntroduction

Writing Laws That Robots Can Read

Taxing Robots

AI, the Labor Market, and Tax

AI in Tax Compliance and Enforcement

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

Call For 15 Pre-Recorded Presentations For CALIcon2020: Pandemic + Legal Education + Tech

CALI 2CALIcon2020 is putting out a brand new, clean slate Call For Speakers. We want you to do a 15 minute pre-recorded session on some topic related to Pandemic + Legal Education + Tech. This can be a screencast, interpretive dance, podcast, Zoom panel discussion – whatever you want, but you have to record it and upload it to us by Midnight on Friday, May 15, 2020.

We will choose 18 of these and assemble them into clusters of three presentations.

Conference Description:
We are in the midst of the largest distance learning experiment in legal education history. Everyone – faculty, students, Teknoids, law librarians, edtech folks — everyone — has experienced it differently and had to make adjustments or witnessed a rapid change. We want you to talk about that. How’d it go? Does this mean real, permanent change for legal education? What did you learn? If you could go back in time to December 2019, what advice would you give yourself? You get the idea.

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May 5, 2020 in Conferences, Coronavirus, Legal Ed Conferences, Legal Ed News, Legal Education | Permalink | Comments (0)

Thursday, April 30, 2020

Symposium: Green Tax Solutions

Pittsburgh Tax Review (2017)The Pittsburgh Tax Review has published Symposium, Green Tax Solutions, 17 Pitt. Tax Rev. 1-200 (2019):

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

Saturday, April 18, 2020

Tax Papers At 6th Annual Michigan Junior Scholars Conference

Michigan Law Logo (2015)6th Annual Michigan Junior Scholars Conference:

Rory Gillis (Toronto), Dividing the Public Fisc: Rethinking the Division of Tax Room in Fiscal Federalism

Michelle Layser (Illinois), How Place-Based Tax Incentives Can Reduce Geographic Inequality, 74 Tax L. Rev. ___ (2020):

Place-based tax incentives are frequently used by governments to encourage investment in low-income areas. But no standard exists to describe the ideal place-based tax incentive, making evaluation of these programs nearly impossible. This Article provides the necessary baseline by explaining when, where, and how to design place-based tax incentives that can benefit low-income communities by reducing geographic inequality. Using Geospatial Information System (GIS) mapping methods, this Article demonstrates how lawmakers can use public data to map spatial disadvantage. It then draws on tax theory to show how to design place-based tax incentives to reduce geographic inequality in targeted areas. The result is not a one-size-fits-all prescription, but a place-specific approach that can help place-based tax incentives become an effective vehicle for reducing underlying, geographic causes of neighborhood disadvantage. Comparing current place-based tax incentives to this baseline reveals that a significant weakness of current approaches is their failure to target places with geographic inequality or promote activities that could reduce it.

Layser

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April 18, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, April 10, 2020

23rd Annual Critical Tax Theory Conference At Florida

Florida hosts the 23rd annual (and first virtual)  Critical Tax Theory Conference today and tomorrow:

Florida Logo (2017)The Critical Tax Theory Conference has a long history of fostering the work of both established and emerging scholars whose research challenges and enriches the tax law and policy literature. Critical tax scholars question assumptions of objectivity in tax, as their work explores how tax law and policy impact historically marginalized groups. At a time when tax policy is once again at the forefront of politics and public discourse, the work of these and other critical tax scholars supports a more robust discussion of the role for tax law in current and future social and economic policy.

Friday

  • Yariv Brauner (Florida), Tax Treaty Negotiation
  • Kim Brooks (Dalhousie), A Hitchhiker’s Guide to Comparative Tax Scholarship
  • David Elkins (Netanya), The Right and the Good: The Rhetoric of International Taxation
  • Jonathan Choi (NYU), An Empirical Study of Statutory Interpretation in Tax Law, 95 N.Y.U. L. Rev. ___ (2020)
  • Tessa Davis (South Carolina), Taxing the Cyborg
  • Victoria Haneman (Creighton), Green Burial, Funeral Poverty, and Tax Incentives
  • Darryll Jones (Florida A&M), Subsidizing Hate? Does the Constitution Require Tax Exempt Status for the Alt-Right?
  • Henry Ordower (St. Louis), Capital, an Elusive Tax Object and Impediment to Sustainable Taxation
  • Orli Oren-Kolbinger (Villanova), The Error Cost of Marriage
  • Leandra Lederman (Indiana), The Fraud Triangle and Tax Evasion
  • Fernando Loayza (LL.M. 2020, Yale), A Peruvian Tax Lawyer in a US Corporate Tax Class: What Can Be Explained and What Cannot Be Explained
  • Kerry Ryan (St. Louis), Employment Taxation of Prison Labor
  • Morenike Saula (George Washington), Why Nigeria Needs a FATCA
  • Dan Shaviro (NYU), What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?
  • Phyllis Taite (Florida A&M), Making Tax Policy Great Again: America, You’ve Been Trumped
  • Cristina Trenta (Örebro), Tax Measures in Support of the Circular Economy and Sustainable Development: The Experience of the Nordic Countries

Saturday

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April 10, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, March 27, 2020

Pepperdine Symposium: The Impact Of The 2017 Tax Act On Income And Wealth Inequality — Lessons For 2020 And Beyond

Symposium Post

Due to the coronavirus, we had to cancel today's Pepperdine Law Review Symposium, The Impact of the 2017 Tax Act on Income and Wealth Inequality: Lessons For 2020 And Beyond. We are incredibly disappointed that we did not get to spend the day with these wonderful tax scholars and show off our beautiful law school, campus, and city. I feel especially bad for 3L Nicole Mitchell, the law review's symposium editor who conceived of the topic (after our Tax Policy class last Spring), selected and invited the speakers, and made all of the travel, hotel, and restaurant arrangements. However, we are delighted that many of the participants will be publishing their papers in the symposium issue of our law review.

March 27, 2020 in Conferences, Legal Education, Scholarship, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Thursday, March 12, 2020

Inequality Debate At Pepperdine: Arthur Laffer v. Emmanuel Saez

The Triumph of Injustice: Will a Wealth Tax Increase Prosperity and Opportunity in America?:

LSJoin Pepperdine School of Public Policy and The Steamboat Institute for an evening debate over whether a wealth tax would enhance or diminish prosperity and opportunity in America, featuring Arthur B. Laffer, inventor of the Laffer Curve and member of President Reagan's Economic Policy Advisory Board, and Emmanuel Saez, professor of economics at the University of California, Berkeley, and advisor to US senator and presidential candidate Elizabeth Warren. This debate will be moderated by Amber Athey, White House Correspondent for The Daily Caller and Tony Blankley Fellow with the Steamboat Institute.

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

Wednesday, March 11, 2020

Fordham Symposium: The Future Of The New International Tax Regime

Symposium, The Future of the New International Tax Regime, 24 Fordham J. Corp. & Fin. L. 219-319 (2019):

  • Fordham Logo (2019)Rosanne Altshuler (Rutgers)
  • Jeffrey Colon (Fordham)
  • Fadi Shaheen (Rutgers)
  • Steven Dean (NYU)
  • Michael Graetz (Columbia)
  • Rebecca Kysar (Fordham)
  • Susan Morse (Texas)
  • Daniel Shaviro (NYU)

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March 11, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship, Tax Workshops | Permalink | Comments (0)

Tuesday, March 3, 2020

St. Louis Symposium On Law School Teaching Methods

Symposium on Law School Teaching Methods, 63 St. Louis U. L.J. 373-504 (2019):

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March 3, 2020 in Conferences, Legal Ed Scholarship, Legal Education | Permalink | Comments (0)

Highlights Of ABA TechShow2020

Wednesday, February 26, 2020

UC-Irvine Hosts Symposium On Machine Intelligence And The Changing Nature Of Tax Law Practice

UC Irvine (20192)UC-Irvine hosts a two-day symposium on Machine Intelligence and the Changing Nature of Tax Law Practice. Tax Prof speakers include:

  • Ted Afield (Georgia State)
  • Benjamin Alarie (Toronto)
  • Joshua Blank (UC-Irvine)
  • Victor Fleischer (UC-Irvine)
  • Stephanie Hoffer (Ohio State)
  • Christine Kim (Utah)
  • Sarah Lawsky (Northwestern)
  • Omri Marian (UC-Irvine)
  • Manoj Viswanathan (UC-Hastings)

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

Monday, February 24, 2020

Columbia Hosts Program Today On The Global Consequences Of The U.S. Tax Cuts And Jobs Act

Columbia Business Schools hosts a program today on The Global Consequences of the U.S. Tax Cuts and Jobs Act of 2017:

Columbia Business School LogoWith the Tax Cuts and Jobs Act of 2017, the US government had great goals of improving US competitiveness by lowering the corporate tax rate, enabling the movement of money back to the United States, and driving job growth in the country. More than two years after enactment, there are a number of important questions to consider. Has corporate behavior changed as a result of the legislation? More broadly, how are businesses in the United States and abroad reacting to the changes? What is happening to tax policies around the world? And how might this change in the future, given the resulting deficits, rising US debt levels, and the impending US election?

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February 24, 2020 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, February 21, 2020

UC-Hastings Hosts Symposium Today On Revolution or Evolution: Administrative Law In The Age of Trump

Hastings Law Journal Symposium: Revolution or Evolution: Administrative Law in the Age of Trump:

UC Hastings LogoThis year, we will consider how the Trump administration has pushed the boundaries of regulatory policy and upended longstanding policy assumptions in a variety of different domains. Specifically, the symposium will consider the Trump administration’s use of administrative procedures to advance policy goals, the judicial response to Trump administration policies, and whether any administrative law doctrines and theories should be reconsidered. At the symposium, we plan on having panels dedicated to discussing how the Trump administration’s use of administrative law has impacted environmental law, immigration law, and tax policy.

Tax Law Panel:

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

Wednesday, February 19, 2020

ATPI & TPC Host Conference On Taxes And The Future Of Philanthropy

The American Tax Policy Institute and the Urban-Brookings Tax Policy Center hosted a conference yesterday on Taxes and the Future of Philanthropy:

The philanthropic sector currently faces a difficult challenge: Recent changes to the tax law leave only about 10 percent of households, mainly with higher incomes, with incentive to donate to charity. This increasingly dominant influence of wealthy donors has drawn criticism, and leaders of the philanthropic sector have expressed concern about diminishing public trust in the sector’s efforts. In addition, a lack of resources limits regulators’ abilities to police this influence, thus bad actors threaten the sector’s reputation.

All this occurs against a backdrop of vexing societal challenges—climate change, rising inequality, loss of faith in government—that call for the philanthropic sector’s involvement. To address these issues, the sector is creating new philanthropic vehicles and approaches and considering legal and structural changes.

On Tuesday, February 18, a conference jointly organized by the Urban-Brookings Tax Policy Center and the American Tax Policy Institute, featuring panels of experts and a keynote address by Chronicle of Philanthropy editor Stacy Palmer, deepen the discussion by addressing the following:

  • Has charitable giving become the province of the rich, and, if so, what are the consequences?
  • What policies would more efficiently and fairly encourage charitable giving?
  • Can the Internal Revenue Service regulate the philanthropic sector, and should reform account for the Internal Revenue Service’s capacity?
  • How has the passage of the Tax Cuts and Jobs Act of 2017 affected charities?
  • How will generational change affect philanthropy?

Welcome and Introduction

  • Ellen Aprill (Loyola-L.A.; American Tax Policy Institute)
  • Mark Mazur (Tax Policy Center)

Panel #1:  Oversight of Nonprofits

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

Tuesday, February 4, 2020

Call For Symposium Proposals: Columbia And California Law Reviews

Columbia Law ReviewColumbia Law Review Call for Symposium & Timeline:
We are currently accepting symposium proposals for an event in November 2020. Please send all proposals to symposium@columbialawreview.org. We will be making a determination in April 2020 regarding which, if any, proposals will be accepted for an event next fall. If your proposal is selected, there will be an accompanying issue of the Columbia Law Review dedicated to publication of the work generated by the symposium.

Proposal Requirements:
Proposals should include a detailed 2-3 page explanation of:

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February 4, 2020 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink | Comments (0)

Saturday, February 1, 2020

ABA Tax Section Mid-Year Meeting

The ABA Tax Section Midyear Meeting concludes today in Boca Raton, Florida. The full program is here. The highlight of the program is:

ABATeaching Taxation: Opportunity Zones – Two Years In
The Tax Cuts and Jobs Act enacted in December 2017 included a new provision intended to direct investment into low-income communities through a combination of tax benefits for investors (deferral, partial reductions in gains, and exclusions of future appreciation). Though the enactment of such targeted tax incentives is not entirely new, the design of this provision has raised significant questions for investing taxpayers seeking to secure the tax benefits and for public policy advocates assessing whether the Opportunity Zone provisions achieve their stated goals. To explore all of these issues, this panel will discuss the design of the new incentive, who is making the investments, where, in what projects, how much is being invested, who is securing the benefits, and what will be the likely community impact. The panel also considers the current data reporting requirements and what/whether data should be made public to facilitate assessment of the program’s success in promoting economic growth in low-income areas.

  • Edward De Barbieri (Albany)
  • Michelle Layser (Illinois)
  • Ellen Aprill (Loyola-L.A.) (moderator)

Other Tax Profs with speaking roles include:

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February 1, 2020 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink | Comments (0)

Tuesday, January 28, 2020

Hamilton Project Hosts Conference Today On Tackling The Tax Code: Efficient And Equitable Ways To Raise Revenue

The Hamilton Project hosts a conference today on Tackling the Tax Code: Efficient and Equitable Ways to Raise Revenue at the Brookings Institution (webcast here):

TacklingThe United States needs additional revenue sources for investments that support broadly shared growth, for fiscal balance, and for a more equitable tax code. As policymakers address these challenges, important questions about taxes arise—who pays them, what effects do they have on the economy, and how much revenue can they raise? Therefore, it is necessary to examine how our nation’s tax code can most effectively provide for a strong government that promotes not only growth, but also widespread economic well-being and reduced inequality.

Panel #1:  Efficient and Equitable Ways to Raise Revenue

  • Timothy  Geithner (President, Warburg Pincus)
  • Penny Pritzker (Founder and Chair, PSP Partners) (moderator)
  • Robert Rubin (Former U.S. Treasury Secretary)
  • Lawrence Summers (Harvard)

Panel #2:  From a Financial Transactions Tax to a VAX

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January 28, 2020 in Conferences, Scholarship, Tax Conferences, Tax Scholarship | Permalink | Comments (1)

Thursday, January 23, 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):

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January 23, 2020 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Thursday, January 16, 2020

Should The Tax System Be Used To Reduce Wealth Inequality In The United States?

Tax Policy Center, Should the Tax System Be Used to Reduce Wealth Inequality in the United States?:

Tax Polcy Center Logo (2017)Wealth is highly concentrated in the United States, with the top 0.1 percent of households holding an estimated 10 to 20 percent of all assets. Concerns about the effects of wealth inequality have spurred some presidential hopefuls to propose new taxes on wealth and unrealized capital gains and increases to the existing estate tax.

This policy debate raises broader issues about wealth inequality and how the tax code could reduce it. The causes, impacts on different groups, and effects of substantial wealth inequality are complex. Would higher taxes on the wealthy help fix the problems caused by wealth inequality?

Jason Furman, former chairman of the Council of Economic Advisers in the Obama administration, and panels of experts will consider the following questions:

  • What has been the impact of wealth inequality on different groups in the United States?
  • How does wealth concentration affect politics and public policy?
  • Would reducing after-tax wealth affect the political power of the wealthy and social and economic divisions across groups?
  • What are the pros and cons of using the tax system, instead of other government interventions, to reduce wealth inequality?

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January 16, 2020 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (2)

Conference Announcement And Call For Contributions: Taxation And Gender Equality

Announcement of Conference and Call for Contributions:
Taxation and Gender Equality Conference: Research Roundtable and Policy Program

As the Organizers and members of the Academic Advisory Committee we are pleased to issue this Announcement and Call for Contributions to an event that will be held on September 14 and 15, 2020, in Washington, DC, to explore the interaction between tax law and gender equality. The goal of the Conference, which is sponsored by the Tax Policy Center, the American Tax Policy Institute, the American Bar Foundation, and, subject to the final approval of their boards, the Tax Section of the American Bar Association and the American College of Tax Counsel, is to shine a spotlight on gender issues in taxation and to bring consideration of gender impacts into mainstream discussions surrounding the enactment and administration of tax laws. The intended scope of the Conference is broad, focusing not only on gender issues in U.S. tax law but also on gender issues in the tax laws of other countries; it will consider all taxes, whether income, consumption, transfer, wealth, or other national-level taxes, as well as subnational taxes.

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January 16, 2020 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Sunday, January 5, 2020

Tax Programs Today At AALS

AALS (2018)En/Countering Race, Racism, and Racial Distinctions in Tax Law (10:30 a.m. – 12:15 p.m.)
The United States today is far from the post-racial world that was thought theoretically possible with the election of Barack Obama in 2008. This panel is designed to continue a dialogue exploring the system of privilege enmeshed in the economy of the United States that creates obstacles and challenges for ethnic and racial minorities. Panelists will consider the ways in which tax laws that appear neutral are not in fact neutral in impact—often serving to exacerbate preexisting inequalities. Panelists step beyond traditional legal analysis to challenge conventional wisdom, exploring the way in which the Internal Revenue Code subordinates some while privileging others and illustrating how tax subsidies cut sharply along racial lines. Proposed tax policy reforms will also be discussed.

  • Dorothy Brown (Emory)
  • Victoria Haneman (Creighton) (moderator)
  • Francine Lipman (UNLV)
  • Nicholas Mirkay (Hawaii)

Charitable Giving and the 1969 Tax Act: 50 Years Later (10:30 a.m. - 12:15 p.m.)
Noted scholars of philanthropy will consider the impact of the 1969 Tax Reform Act on charitable institutions and donor incentives.

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

Friday, January 3, 2020

Tax Programs Today At AALS

AALS (2018)Administering the 2017 Tax Act: Successes, Challenges & Opportunities  (8:30-10:15 a.m.)
In late 2017, Congress passed a major piece of tax legislation. Since then, the Treasury Department and IRS worked to implement this legislation, and in 2019, individual taxpayers went through the first filing season under the new law. This program will draw on these experiences and discuss issues related to the new law’s implementation and administration. The panel will include people who played key roles in the IRS’s Tax Reform Implementation Office, IRS Office of Chief Counsel, OIRA, and Taxpayer Advocate Service. Topics discussed will include the roles of different government players; process for promulgating regulations; decisions along the way, including about prioritization of topics for guidance; questions that remain unresolved; how the administration of the new law impacted taxpayers; obstacles faced during the first filing season; opportunities for improving the new law’s administration; and what to expect moving forward. There will be a business meeting at program conclusion.

  • Kristin Hickman (Minnesota)
  • Philip Lindenmuth (IRS Office of Chief Counsel)
  • Sunita Lough (IRS)
  • Nina Olson (National Taxpayer Advocate (retired))

New Voices in Tax Law & Policy (1:30-3:15 p.m.)

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January 3, 2020 in Conferences, Tax, Tax Scholarship | Permalink | Comments (0)

Monday, November 25, 2019

Call for Papers: Michigan Junior Scholars’ Conference

Michigan Law School has issued a Call for Papers for its 6th Annual Junior Scholars' Conference:

Michigan Law Logo (2015)The University of Michigan Law School invites junior scholars to attend the 6th Annual Junior Scholars Conference, which will be held on April 17-18, 2020, in Ann Arbor, Michigan. The conference provides junior scholars with a platform to present and discuss their work with peers, and to receive detailed feedback from senior members of the Michigan Law faculty. The Conference aims to promote fruitful collaboration between participants and to encourage their integration into a community of legal scholars. The Junior Scholars Conference is intended for academics in both law and related disciplines. Applications from graduate students, SJD/PhD candidates, postdoctoral researchers, lecturers, teaching fellows, and assistant professors (pre-tenure) who have not held an academic position for more than four years, are welcomed.

Applications are due by January 3, 2020.

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November 25, 2019 in Conferences, Legal Ed Scholarship, Legal Education, Scholarship | Permalink | Comments (0)

Saturday, November 23, 2019

NTA 112th Annual Conference On Taxation

National Tax Association (2016)Highlights of the concluding day of the National Tax Association 112th Annual Conference on Taxation in Tampa (full program here):

Digital Services Taxation
Chair: Stephen Shay (Harvard)

Directions for Tax Policy
Chair: Katherine Pratt (Loyola-L.A.)

Legal Issues In Tax
Chair: Doron Narotzki (Akron)

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November 23, 2019 in Conferences, Tax Conferences | Permalink | Comments (0)

Friday, November 22, 2019

NTA 112th Annual Conference On Taxation

National Tax Association (2016)Highlights of today's National Tax Association 112th Annual Conference on Taxation in Tampa (full program here):

Keynote: The Triumph of Injustice: Lessons for Distributional Tax Analysis
Emmanuel Saez (UC-Berkeley)

Plenary in Honor of Louis Kaplow (Harvard), 2019 Holland Award Recipient
Chair: Alvin Warren (Harvard)

  • Alan Auerbach (UC-Berkeley)
  • James Hines (Michigan)
  • Stefanie Stantcheva (Harvard)
  • David Weisbach (Chicago)

Empirical Studies of Wealth Taxes
Chair: Emmanuel Saez (UC-Berkeley)

Alternatives to Wealth Taxation

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November 22, 2019 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)

Thursday, November 21, 2019

NTA 112th Annual Conference On Taxation

National Tax Association (2016)Highlights of the opening day of the National Tax Association 112th Annual Conference on Taxation in Tampa (full program here):

Keynote: Tax Follies and Wisdom through the Ages
Joel Slemrod (Michigan)

Plenary: Capital and Wealth Taxation

  • Jason Furman (Harvard)
  • Beth Kaufman (Caplin & Drysdale)
  • Henrik J. Kleven (Princeton)
  • Wojciech Kopczuk (Columbia)

Law and Economics
Chair: Andrea Lopez-Luzuriaga (George Washington)

New Principles for Optimal Taxation
Chair: Theodore Seto (Loyola-L.A.)

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November 21, 2019 in Conferences, Tax, Tax Scholarship, Tax Workshops | Permalink | Comments (0)

Friday, November 15, 2019

Call For Papers: Indiana Symposium On Social Equality in the Sharing Economy

Call for Participation: 2020 Social Equality in the Sharing Economy Symposium:

Indiana (2017)The “sharing economy,” also known as the “gig” or “on-demand” economy, is transforming the way people work, eat, commute, and travel by seamlessly connecting suppliers and consumers via app-based technology platforms.  It provides flexible income earning opportunities for one side and convenience and low prices for the other. However, it also creates a dizzying array of policy problems for communities of all sizes—from tax evasion and pollution to price discrimination, worker precarity, and violent protests.  The Indiana Journal of Law and Social Equality (IJLSE), in collaboration with Indiana University’s Kelley School of Business and the Ostrom Workshop, is hosting a symposium on February 13th and 14th at the Maurer School of Law in Bloomington, Indiana to offer and debate solutions to these complex and fast-moving set of challenges.

Designed to stimulate interdisciplinary research and collaboration, as well as to amplify existing research, the Social Equality in the “Sharing Economy?” Symposium will consist of a series of keynotes, panel discussions, and paper presentations from a range of voices.

We invite original paper submissions from all relevant disciplines for the Symposium.

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November 15, 2019 in Conferences, Legal Education, Tax, Tax Scholarship | Permalink | Comments (0)

Wednesday, November 13, 2019

ABA And UNLV Host Webinar Today On Economic, Gender And Racial Inequality In State & Local Tax Systems

The ABA and UNLV Law School host a webinar today (12:30 pm PST) on Economic, Gender and Racial Inequality in State and Local Tax Systems:

  • UNLV ABABridget Crawford (Pace)
  • Lisa Christensen Gee (Institute on Taxation & Economic Policy)
  • Francine Lipman (UNLV) (moderator)
  • Kirk Stark (UCLA)

Over the past four decades, wealth has increasingly concentrated among the highest-income households. These households are disproportionately White and male. In 2018, three White men held aggregate wealth greater than the aggregate wealth of one-half of Americans. The median White household has 41 times more wealth than the median Black household and 22 times more wealth than the median Latinx household. On average women earn less than men in all industries. The largest pay gaps are in management, in which men earned $88,000 on average in 2016, compared to $55,000 for women. At the intersection of race and gender the gaps are even more shocking. Women of color are disproportionately poor suffering poverty rates of 21.4% Black women, 18.7% Latinas, and 22.8% Native American women, as compared to 7% for White men The United States exhibits wider disparities of wealth than any other major developed nation.

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November 13, 2019 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink | Comments (0)