St. Louis Symposium: Teaching Law Online

Symposium, Teaching Law Online, 65 St. Louis U. L.J. 455-726 (2021):

• Bridget J. Crawford (Pace; Google Scholar) & Michelle S. Simon (Pace), Law Faculty Experiences Teaching During the Pandemic, 65 St. Louis U. L.J. 455 (2021)
• Yvonne M. Dutton (Indiana-McKinney) & Seema Mohapatra (SMU; Google Scholar), COVID-19 and Law Teaching: Guidance on Developing an Asynchronous Online Course for Law Students, 65 St. Louis U. L.J. 471 (2021)
• Charletta A. Fortson (Southern), Now is Not the Time for Another Law School Lecture: An Andragogical Approach to Virtual Learning for Legal Education, 65 St. Louis U. L.J. 505 (2021)
• Shivangi Gangwar (Jindal Global; Google Scholar), Some Thoughts on the Corona Semester, 65 St. Louis U. L.J. 517 (2021)
• F. E. Guerra-Pujol (Central Florida; Google Scholar), Christiana Champnella (Graduate TA, Central Florida), Benjamin Mayo (Undergraduate TA, Central Florida), Morgan Travers (Graduate TA, Central Florida) & Antonella Vitulli (Undergraduate TA, Central Florida), Teaching Tiger King, 65 St. Louis U. L.J. 527 (2021)
• Agnieszka McPeak (Gonzaga; Google Scholar), Adaptable Design: Building Multi-Modal Content for Flexible Law School Teaching, 65 St. Louis U. L.J. 561 (2021)
• Antonia Alice Badway Miceli (St. Louis), From a Distance: Providing Online Academic Support and Bar Exam Preparation to Law Students and Alumni During the COVID-19 Pandemic, 65 St. Louis U. L.J. 585 (2021)
• Ira Steven Nathenson (St. Thomas-FL; Google Scholar), Teaching Law Online: Yesterday and Today, But Tomorrow Never Knows, 65 St. Louis U. L.J. 607 (2021)
• Margaret Ryznar (Indiana-McKinney), What Works in Online Teaching, 65 St. Louis U. L.J. 643 (2021)
• Anita M. Singh (George Washington), From Crisis Springs Opportunity: Using Virtual Learning to Develop More Effective Lawyers, 65 St. Louis U. L.J. 663 (2021)
• Sonia M. Suter (George Washington), Legal Education in a Pandemic: A Crisis and Online Teaching Reveal Who My Students Are, 65 St. Louis U. L.J. 679 (2021)

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Call For Presentations: UC-Irvine Tax Symposium

Call For Presentations: UC-Irvine Tax Sympsium:

The Graduate Tax Program at the University of California, Irvine School of Law will host its 4th Annual UCI/Lavar Taylor Tax Symposium on March 21, 2022. Due to the ongoing COVID situation, we will host the symposium virtually. The theme this year is The Global Tax Deal and the Changing International Tax Order.

The purpose of this full-day symposium is to launch an in-depth discussion on the “global tax deal” adopting the OECD two-pillar framework, signed by 136 countries last October. We are interested in submissions for proposed presentations on the ramifications of the global deal from any point of view, including, but not limited to: economic, political, legal, social, racial, as well as any critical perceptive.

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Northwestern Hosts Zoom Panel Today On Validity And Equity Problems In Law School Teaching Evaluations

Northwestern hosts a multidisciplinary Zoom panel on Validity and Equity Problems in Law School Teaching Evaluations today at 1:00 pm ET (registration):

Student evaluations are, as shown by study after study, not valid measures of teaching quality and are biased along the axes of gender, race, accent, age, disability, attractiveness, and other instructor attributes unrelated to teaching ability. Yet, even as many universities and colleges have begun reckoning with these established problems with teaching evaluations, and while many law schools have started tackling other barriers facing women and minorities in academia, attempts to reform evaluations have lagged behind in the legal academy. This panel brings together a multidisciplinary group of scholars to discuss the most recent research on teaching evaluations and how law schools should proceed given what this work shows about the issues with such evaluations.

Speakers:

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Call For Tax Papers And Panels: SEALS 2022 (Jan. 19 Deadline)

Hello and Happy New Year! Jennifer and I are coordinating tax panels and discussion groups for next year’s SEALS Conference.  The 2022 SEALS Conference will be held at the Sandestin Beach & Golf Resort, Sandestin, Florida on July 27-August 3.  All the info you need to send us is below but the most important bit of info to note might be that we are on a tight timeline.

The conference submission tool is open, and Jennifer 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 me with the following information:

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Tax Policy Center Hosts Virtual Event Today On Taxing Business Income: Evidence From The Survey Of Consumer Finances

The Tax Policy Center hosts a virtual event on Taxing Business Income: Evidence from the Survey of Consumer Finances today at 12:30 PM ET (registration):

Legislated changes in business income taxes over the past 20 years have led to a dramatic reduction in the federal income tax base and revenues. As a result, a significant share of income is never subject to tax. For example, more than half of non-corporate business income in the National Income and Product Accounts does not show up on tax returns.

On January 11, the Urban-Brookings Tax Policy Center will host an event on this divergence between economic and taxable income and its implications for tax policy. Results from new research using the Survey of Consumer Finances will be presented with an eye towards understanding which forms of income do not show up on tax forms, where in the income distribution that divergence is occurring, and the revenue implications of broadening the business income tax base.

William G. Gale, Swati Joshi, Christopher Pulliam & John Sabelhaus, Estimating Income Tax Liabilities With Data From the Survey of Consumer Finances:

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AALS Hosts Three Four Virtual Tax Events Today

11:00 am ET:  The Promise and Pitfalls of the Global Tax Deal:

In October 2021, 136 countries struck a ground-breaking tax deal for the digital age. This panel will discuss the proposed two-pillar tax system from the perspective of the United States, the EU, and other regions, what these two pillars do, the likely approaches in many countries, practical concerns, and the impact on existing measures, such as DSTs, tax treaties, 15% global minimum tax, GILTI, BEAT, Subpart F, and foreign tax credit rules.

• Young Ran (Christine) Kim (Utah) (moderator)
• Steven Dean (Brooklyn)
• Omri Marian (UC-Irvine)
• Susan Morse (Texas)
• Diane Ring (Boston College)

11:00 am ET:  Nonprofit and Philanthropy Law:

Nonprofit organizations engage in discriminatory practices without losing their tax-exempt status. However, tax law may be used as a powerful tool to eradicate institutional discrimination among nonprofit organizations. This panel will explore nonprofit organizations and discriminatory practices, almost forty years after the landmark Bob Jones University v. U.S. case. In this decision, the Supreme Court held that the IRS may deny tax-exempt status to institutions whose policies violate “fundamental public policy,” even if those policies are allegedly based on religious beliefs. The panel will address the legacy of this decision today in educational, religious, and broader settings.

• Khrista McCarden (Tulane) (moderator)
• Samuel Brunson (Loyola-Chicago)
• JoAnne Epps (Temple)
• Lloyd Hitoshi Mayer (Notre Dame)

2:00 pm ET:  Social Networking Session:

Take a break from formal programming and join your colleagues from the Section on Taxation for informal conversation.

• Adam Thimmesch (Nebraska) (Incoming Chair)
• Kathleen Delaney Thomas (Chair)

4:45 pm ET:  New Voices in Taxation:

This program will feature works in progress by three emerging tax scholars, each of whom will be paired with a senior tax scholar discussant.

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Pepperdine Symposium: Wealth And Inequality

Symposium, Wealth and Inequality, 48 Pepp. L. Rev. 875-1129 (2021):

• Ari Glogower (Ohio State), Comparing Capital Income and Wealth Taxes, 48 Pepp. L. Rev. 875 (2021)
• Richard Winchester (Seton Hall), A GILTI Fix for an Employment Tax Glitch, 48 Pepp. L. Rev. 915 (2021)
• Bobby L. Dexter (Chapman), Inequality, and the Berlin Walls of the Mind, 48 Pepp. L. Rev. 949 (2021)
• Karen B. Brown (George Washington), Tax Incentives and Sub-Saharan Africa, 48 Pepp. L. Rev. 995 (2021)
• Phyllis Taite (Oklahoma City), May the Odds Be Ever in Your Favor: How the Tax Cuts and Jobs Act Fortified the Great Wealth Divide, 48 Pepp. L. Rev. 1023 (2021)

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AALS Hosts Virtual Panel Today On Tax Policy In The New Administration: Priorities And Opportunities

The AALS Tax Section hosts a Zoom panel today on Tax Policy In The New Administration:  Priorities And Opportunities at 11:00 AM ET:

President Biden’s administration has proposed a broad tax reform agenda aimed at providing middle and lower income tax relief and curtailing tax abuse. This panel will bring together experts from across the country to examine priorities and opportunities for reform. Topics covered will include: advancing racial equity in the tax system, IRS enforcement, global digital taxation, the American Families Plan, and other tax relief efforts.

Speakers:

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Save The Date: 25th Critical Tax Conference At Villanova

From Joy Sabino Mullane (Villanova):

I am excited to announce that Villanova Charles Widger School of Law and the Villanova Graduate Tax Program will host the 25th annual Critical Tax Conference in 2022. We are planning to meet in person on our campus, with a dinner the evening of Thursday March 31, a full day of panels on Friday April 1, and a morning session on Saturday April 2.

Les Book, Christine Speidel, and I look forward to welcoming you to Villanova and to another great weekend of tax scholarship. A formal call for papers, along with other pertinent information, will follow at the beginning of the new year. In the meantime, save the date, plan to travel to Philadelphia, and get ready for what should be a terrific weekend.

Prior Critical Tax Theory Conferences:

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Americans For Financial Reform Hosts The Hidden Racism In The Tax Code Today

Americans for Financial Reform will host a fireside chat on The Hidden Racism in the Tax Code today as part of its Take on Wall Street campaign at 11:00 A.M. EST (register here): 

The Take on Wall Street campaign of Americans for Financial Reform will host a fireside chat with Dr. Dorothy A. Brown and Dr. Darrick Hamilton to discuss the white supremacy inherent in our tax code and how American tax policies impoverish Black Americans while enriching white Americans.

Another fantastic opportunity to hear Professor Brown discuss her groundbreaking 2021 book, “The Whiteness of Wealth” with the always engaging and evocative economist Dr. Darrick Hamilton. Hamilton is a university professor, the Henry Cohen Professor of Economics and Urban Policy, and the founding director of the Institute for the Study of Race, Power and Political Economy at The New School. 

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ABA Hosts Redesigning Legal: The Role Of Legal Education, Clinics And Legal Labs Today

The American Bar Association will host the Redesigning Legal: The Role of Legal Education, Clinics and Legal Labs panel as part of its Redesigning Legal Speaker Series today at 1:00 P.M. EST: 

The fourth virtual Redesigning Legal Speaker Series on Tuesday, Dec. 7, will explore opportunities being created for law school education by the growing trend of regulatory innovation in the legal profession.

Utah and Arizona have already enacted sweeping changes to how legal services can be delivered and who can provide them. Nationally, no fewer than 10 other states are in different stages of exploring, recommending or implementing regulatory change that would generally allow nonlawyers to provide some legal services. The emerging landscape is certain to impact the legal profession in significant ways as well as present new challenges for J.D. education while possibly spawning other law-related educational programs.

Panelists will focus on how law schools are responding and adapting to the prospect of fewer barriers to innovation that offer increased employment opportunities for their students, more roles for people other than lawyers in the delivery of legal services, the creation of tiered legal service providers and collaboration across professional fields to provide more and new kinds of legal services.

Panelists: 

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Tax System Working Group Discussion Series: Diversity In The Tax Bar

Law Firm Antiracism Alliance Tax System Working Group discusses Diversity in the Tax Bar today at 1:30 PM EST (RSVP here): 

The LFAA Tax System Working Group, in conjunction with the American College of Tax Counsel, the American Tax Policy Institute and the Tax Section of the American Bar Association, is sponsoring a ten-part discussion series on diversity in the tax bar. Over the course of this series of virtual discussions, participants will learn about the current state of diversity in the tax bar, opportunities for diverse tax attorneys in different practice settings, and steps that the tax bar should be taking to create sustainable diversity, equity and inclusion strategies.

Panelists:

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Ed Kleinbard Memorial Conference At USC

Following up on my previous post on the Ed Kleinbard Memorial Conference At USC:  the conference recordings and downloads are here:

Welcome:  Andrew Guzman (Dean, USC):

Panel 1 - High Noon in the Tax Policy Corral: Ed Kleinbard’s Race Against Time

• Joseph Bankman (Stanford)
• Daniel Shaviro (NYU) (slides)

Panel 2 - Financial Products

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NTA 114th Annual Conference On Taxation

Highlights of this week's National Tax Association 114th Annual Conference on Taxation (full program here):

Wednesday:

• Reuven Avi-Yonah (Michigan) & Christine Kim (Utah), A New Framework for Digital Taxation
• Jordan Barry (USC) & Ariel Jurow Kleiman (Loyola-L.A.), Rationalizing the Arbitrary Foreign Tax Credit
• Wei Cui (British Columbia), The Corporate Income Tax As a Non-Tariff Barrier to Trade
• Wei Cui (British Columbia) & Mengying Wei (International Business & Economics), Registered Capital and Firm Entry
• Edward Fox (Michigan) & Zachary Liscow (Yale), A Mark-to-Market Tax on Businesses
• Edward Fox (Michigan) & Benjamin Pyle (Michigan), Reexamining the Non-Taxation of Credit Unions
• William Gale (Brookings Institution), Tax Policy with Low Interest Rates
• Brian Galle (Georgetown) & Yair Listokin (Yale), Making Money: Central Banks, Seigniorage, and Fiscal Policy
• Ari Glogower (Ohio State), Valuing Assets for Annual Income and Wealth Taxation: Lessons from Fair Value Accounting
• Diane Klein (Chapman), When the Tax Man Is Jim Crow: A Critical Tax Analysis of Earned Income Credit Audit Practices
• Daniel Schaffa (Richmond), Rethinking the Wage Deduction
• Theodore Seto (Loyola-L.A.), Justifying the Social Safety Net
• Daniel Shaviro (NYU), The Economics, Law, and Politics of Seeking Increased Taxation of Multinationals
• Nancy Shurtz (Oregon), Inter- and Intra-State Fiscal Inequity in the Era of Biden and Trump: Case Study of the Secession Plan of Eight Oregon Counties

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Maryland Hosts Inaugural Carol Tello International Tax Lecture

Maryland hosts the Inaugural Carol Tello International Tax Lecture today by Grace Perez-Navarro (Deputy Director, OECD) (register here): 

Grace Perez-Navarro plays a key role in all the OECD’s tax work including the tax challenges of digitalization, the BEPS Project, improving international tax cooperation, and engaging developing countries in OECD tax work. Since joining the OECD in 1997, she has held several key positions, including having led the OECD’s tax work on bank secrecy, e-commerce, harmful tax practices, money laundering and tax crimes, and strengthening all forms of administrative cooperation between tax authorities.

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Journal Of Legal Education Publishes New Issue

The Journal of Legal Education has published Vol. 69, No. 3 (Spring 2020):

Get In Good Trouble: A Collection of Essays by Millennial Law Scholars

• Margaret Y.K. Woo (Northeastern) & Jeremy R. Paul (Northeastern; Google Scholar), From the Editors, 69 J. Legal Educ. 605 (2020)
• Verónica C. Gonzales-Zamora (New Mexico), An Introduction to the Collection, 69 J. Legal Educ. 607 (2020)
• Kinda L. Abdus-Saboor (Georgia State), Lessons from Pandemic Pedagogy: Humanizing Law School Teaching to Create Equity and Evenness, 69 J. Legal Educ. 621 (2020)
• Ernestine Chaco (Indiana), Mentorship, Leadership and Being an Indigenous Woman, 69 J. Legal Educ. 630 (2020)  
• Marcus Gadson (Campbell), Legal Education in the Era of Black Lives Matter, 69 J. Legal Educ. 637 (2020) 
• Verónica C. Gonzales-Zamora (New Mexico), Give Me Liberty, or Give Me Breath: A Call for Economic Justice, 69 J. Legal Educ. 643 (2020)
• Camilo A. Romero (ReGeneración), May It Please the Soul: On the Practice of Law and Vulnerability’, 69 J. Legal Educ. 662 (2020)
• Lysette Romero Córdova (New Mexico), “Mommy Track” on Steroids: How the Pandemic is Further Derailing “Moms of Law”, 69 J. Legal Educ. 671 (2020)
• Morenike Saula (George Washington), Crisis Induced Innovation in U.S. Legal Education, 69 J. Legal Educ. 679 (2020)
• Joseph A. Schremmer (New Mexico; Google Scholar), Join With Me, Won’t You? Civic Engagement, COVID-19, and the Millennial Generation of Law Professors, 69 J. Legal Educ. 689 (2020)
• Roshanna K. Toya (New Mexico Court of Appeals), A Rite of Passage: Perpetuating the Invisibility of American Indian Lawyers, 69 J. Legal Educ. 699 (2020)
• Marcus Gadson (Campbell), Afterword, 69 J. Legal Educ. 708 (2020)

Other Articles

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Utah Symposium: #IncludeTheirStories — Rethinking, Reimagining, And Reshaping Legal Education

Utah Law Review symposium, #IncludeTheirStories: Rethinking, Reimagining, and Reshaping Legal Education:

The entire world was shaken by the events of 2020, a year which the history books will pen with infamy. Along with a global health pandemic that tested both human frailties and social infrastructures, the world witnessed the devastation of George Floyd, an African American man, dying under the knee of Derek Chauvin, a white male police officer. The nation erupted. As 2020 ended, many organizations and institutions clamored both to process ethnic divides and injustices, and gain tools and skills to create meaningful change and lasting impact. Legal education was one such institution.

This event will gather scholars and practitioners who have been deeply engaged in this work to determine how law faculty might best prepare today’s law students through teaching racism and related inequities in the classroom. A few law schools have grappled with race-silent neutrality within the 1L curriculum and diversity reading lists have been created, but, however elusive a goal, we have not yet arrived at an inclusive curriculum. So the conversation must continue. We are excited to bring together academics and practitioners to offer practical and pedagogical steps toward rethinking, reimagining, and reshaping the legal education curriculum in efforts to #IncludeTheirStories.

Friday, November 5

Session 1: Grappling with Our Legal History of Exclusion
Tom Romero (Denver), Joann Thach (Snell & Wilmer), Angela Winfield (LSAC)

Session 2: Overcoming the Resistance to DEI
Robin Boylorn (Alabama), Thomas Donnelly (Jones Day), Robert Razzante (Western Washington University)

Keynote Address: Danielle Conway (Dean, Penn State-Dickinson)

Saturday, November 6

Opening Address: Meera Deo (Southwestern)

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Upcoming Law Professor Workshops Sponsored By The Law & Economics Center

The Law & Economics Center has three upcoming Workshops for Law Professors in 2022:

• Workshop for Law Professors on Public Choice Economics, January 5-9, 2022 in Squaw Valley, CA
• Workshop for Law Professors on Energy & Environment, January 5-9, 2022 in Squaw Valley, CA
• Workshop for Law Professors on Information, Advertising, Privacy, and Data Security, May 18-22, 2022 in Amelia Island, FL

The workshops are free and the LEC covers all hotel and meal costs. LEC also offers a $1,000 honorarium for successful completion of the program (from which attendees are expected to cover their own travel and incidental expenses).

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Symposium: Leading Differently Across Difference

Hofstra Symposium, Leading Differently Across Difference Conference, 48 Hofstra L. Rev. 597-759 (2020):

• Akilah Folami (Hofstra) & Susan Sturm (Columbia), The Paradox of Legal Training and Leadership: A Conversation Between Akilah Folami and Susan Sturm, 48 Hofstra L. Rev. 603 (2020)
• Neil Hamilton (St. Thomas-MN; Google Scholar), Fostering and Assessing Law Student Teamwork and Team Leadership Skills, 48 Hofstra L. Rev. 619 (2020)
• Susan R. Jones (George Washington), The Case for Leadership Coaching in Law Schools: A New Way to Support Professional Identity Formation, 48 Hofstra L. Rev. 659 (2020)
• Donald J. Polden (Santa Clara) & Leah Jackson Teague (Baylor), More Diversity Requires More Inclusive Leaders Leading by Example in Law Organizations, 48 Hofstra L. Rev. 681 (2020)
• Deborah L. Rhode (Stanford), Lessons from Iconic Leaders: Thurgood Marshall and Nelson Mandela, 48 Hofstra L. Rev. 705 (2020)

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Florida Hosts 17th Annual International Tax Symposium

The University of Florida Graduate Tax Program hosts its Seventeenth International Taxation Symposium virtually today:

• Carlo Garbarino (Bocconi), The Architecture of the Country-by-Country Minimum Tax Regime Proposed by the United States
• Yvette Lind (Copenhagen; Google Scholar), The Prospect of a Global Minimum Tax from the Perspective of (Formerly) Dissenting EU Member States
• Joachim Englisch (Münster), Implementing an International Effective Minimum Tax in the EU (with Johannes Becker (Münster; Google Scholar))

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Tennessee Symposium: Law School Leadership Training

Symposium, Law School Leadership Training, 14 Tenn. J. L. & Pol'y 287-466 (2020):

• R. Lisle Baker (Suffolk), Character and Fitness for Leadership: Educating Lawyers for Compassion and Courage as Well as Brains—The Wizard of Oz Was Right, 14 Tenn. J. L. & Pol'y 287 (2020)
• R. Lisle Baker (Suffolk), Appendix 1: Selected Journal Assignments, 14 Tenn. J. L. & Pol'y 339 (2020)
• Douglas A. Blaze (Dean Emeritus, Tennessee), Of Wigs, Wickets, and Moonshine: Leadership Development Lessons from an International Collaboration, 14 Tenn. J. L. & Pol'y 345 (2020)
• Elizabeth M. Fraley (Baylor) & Leah Witcher Jackson Teague (Baylor), Where the Rubber Hits the Road: How Do Law Schools Demonstrate a Commitment to Training Leaders?, 14 Tenn. J. L. & Pol'y 375 (2020)

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Tax Policy Center Hosts Virtual Conference Today On U.S. Energy Tax Policy And Climate Change

The Tax Policy Center hosts a virtual conference on US Energy Tax Policy And Climate Change today at 10:30 a.m. - 12:00 p.m. EDT (registration): 

The Biden administration has committed to reducing US greenhouse gas emissions to half of 2005 levels by 2030. To help meet that goal, the Democratic fiscal strategy relies heavily on increased infrastructure spending financed by higher corporate and individual income taxes. This proposed policy focuses on subsidizing alternative energy sources and conservation rather than relying on carbon pricing. What are the pros and cons of this approach, and is the strategy adequate to achieve targeted emissions reductions?

On October 27, ahead of the 2021 United Nations Climate Change Conference in Glasgow (October 31 to November 12), the Urban-Brookings Tax Policy Center and the Brookings Institution Center on Regulation and Markets will bring together climate and tax policy experts to examine recent proposals for US energy tax policy. Catherine Wolfram, deputy assistant secretary for climate and energy economics at the US Department of the Treasury, will share her perspective on the Biden administration’s climate strategy. Following her keynote, an expert panel consisting of Gilbert Metcalf, Carole Nakhle, Sanjay Patnaik, and Kurt Van Dender and moderated by Thornton Matheson will further discuss the United States’ approach to energy tax policy.

Speakers:

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Kentucky Hosts Virtual Symposium Today On The Racial Wealth Gap

The Kentucky Law Journal hosts a symposium today on The Racial Wealth Gap (register here): 

The topic is The Racial Wealth Gap and will focus on the legal and historical factors that have contributed to the current state of wealth disparity in the United States that falls largely along racial lines.

This disparity has been increasingly the focus of academic and policy research, and this Symposium aims to bring together practitioners, policy researchers, and scholars to explore this issue. In particular, the KLJ symposium seeks to address how tax law, property law, and other legal systems that have created and reinforced the conditions that lead to White families having median wealth of approximately $188,000, while Black families have median wealth of only 15% of that amount, or approximately $24,000. In addition to exploring the evolution of the problem, the KLJ symposium will explore possible solutions or proposals that would ameliorate the disparity.

8:30 AM: Opening Remarks

• Mary Davis (Dean, Kentucky)
• Jennifer Bird-Pollan (Kentucky; Google Scholar)

9:00 AM: Real Estate, Housing, and Blockbusting

• Richard Winchester (Seton Hall; Google Scholar)
• Daniel Murphy (Kentucky)
• Dillon Curtis (Kentucky Law Journal Staff Editor) (moderator)

10:00 AM: Implications of Tax Code Bias

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Symposium: Is This A Christian Nation?

Symposium, Is This a Christian Nation?, 26 Roger Williams U. L. Rev. 237-665 (2021):

• Carl T. Bogus (Roger Williams; Google Scholar), Is This a Christian Nation? An Introduction, 26 Roger Williams U. L. Rev. 237 (2021)
• Teresa M. Bejan (Oxford; Google Scholar), In Search of an Established Church, 26 Roger Williams U. L. Rev. 284
• Mary Anne Case (Chicago; Google Scholar), Who Conquers with This Sign? The Significance of The Secularization of The Bladensburg Cross, 26 Roger Williams U. L. Rev. 336
• Erwin Chemerinsky (Berkeley), No, It Is Not a Christian Nation, and It Never Has Been and Should Not Be One, 26 Roger Williams U. L. Rev. 404
• Steven K. Green (Willamette), The Legal Ramifications of Christian Nationalism, 26 Roger Williams U. L. Rev. 430
• Marci A. Hamilton (Penn), The Framers, Faith, and Tyranny, 26 Roger Williams U. L. Rev. 495

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Michigan And Rutgers Host Virtual Symposium Today On Treaty Override

Michigan, Rutgers, and the Michigan Journal of International Law host the Treaty Override Virtual Symposium today (zoom link here): 

This symposium will consider the legitimacy and scope of treaty overrides, i.e., situations in which a country unilaterally changes the outcome of a bilateral treaty through its domestic law. This practice appears to be unlawful under the Vienna Convention on the Law of Treaties (which is generally accepted as customary international law) but is constitutional in certain countries, including the United States. There has been a long, ongoing debate on the advisability of such overrides and the conditions under which they are possible in the United States. These days, the debate centers on whether some parts of the Tax Cuts and Jobs Act of 2017 were an override. The symposium will focus on this debate and compare it to similar debates in other jurisdictions. 

10:30 - 11:00 AM: Welcome and Opening Remarks 

• Gracy Brody (Editor in Chief, Michigan Journal of International Law) 
• Monica Hakimi (Associate Dean for Faculty and Research, Michigan; Google Scholar)

11:00 AM - 12:30 PM: Treaty Overrides Abroad

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Call For Tax Papers And Panels: Law & Society Hybrid Annual Meeting

Neil Buchanan (Florida) has issued his annual call for tax papers and panels for next year's hybrid  annual meeting of the Law & Society Association in Lisbon and online (July 13-16, 2022):

The Law & Society Association (LSA) will host its next annual meeting from July 13 - 16, 2022, in Lisbon, Portugal.  For the eighteenth year in a row, I will organize sessions for the "Law, Society, and Taxation" group (Collaborative Research Network 31).  For the sixth year in a row, I am pleased that Professors Jennifer Bird-Pollan and Mirit Eyal-Cohen have committed to working tirelessly to make our conference-within-a-conference a success. ...

As currently planned, the conference will be held in a hybrid format, with some sessions entirely in person and others entirely virtual.

Although there is an official call for papers, please remember that you are not bound by the official theme of the conference ("Rage, Reckoning, & Remedy").  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 Wednesday, November 10, 2021.

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Fordham Symposium: Mental Health And The Legal Profession

Fordham Symposium, Mental Health and the Legal Profession, 89 Fordham L. Rev. 2415-2595 (2021):

• Susan A. Bandes (DePaul; Google Scholar), Feeling and Thinking Like a Lawyer: Cognition, Emotion, and the Practice and Progress of Law, 89 Fordham L. Rev. 2427 (2021)
• Jenny E. Carroll (Alabama), If Only I Had Known: The Challenges of Representation, 89 Fordham L. Rev. 2447 (2021)
• Meera A. Deo (Thomas Jefferson), Investigating Pandemic Effects On Legal Academia, 89 Fordham L. Rev. 2467 (2021)
• Hon. Bernice Donald (U.S. Court of Appeals for the Sixth Circuit) & Alex Bansford, Widening the Lens, Sharpening the Focus: Mental Health and the Legal Profession, 89 Fordham L. Rev. 2497 (2021)
• Tsedale M. Melaku (CUNY; Google Scholar), The Awakening: The Impact of COVID-19, Racial Upheaval, and Political Polarization on Black Women Lawyers, 89 Fordham L. Rev. 2519 (2021)
• Gregory S. Parks (Wake Forest; Google Scholar) & Julia Doyle (J.D. Candidate 2024, Wake Forest), The Rage of a Privileged Class, 89 Fordham L. Rev. 2541 (2021)
• Deborah L. Rhode (Stanford), Managing Stress, Grief, and Mental Health Challenges in the Legal Profession; Not Your Usual Law Review Article, 89 Fordham L. Rev. 2565 (2021)

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Save The Date: Ed Kleinbard Memorial Conference At USC

USC Gould School of Law is pleased to announce that it will be hosting a virtual conference on November 5, 2021, in memory of our esteemed departed colleague Professor Edward Kleinbard.  

We are excited to have a prestigious lineup of speakers to discuss the wide range of Professor Kleinbard’s lifetime work, including:

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Tax Papers At Today's Junior Faculty Forum At Richmond

Tax presentations at today's Junior Faculty Forum at Richmond (program):

Blaine Saito (Northeastern), The Levels of Tax Coordination, 38 Ga. St. U. L. Rev. ___ (2022) (reviewed by Hayes Holderness (Richmond) here):

The United States implements much of its social policy through the income tax laws. The Code is rife with tax expenditures for education, housing, community economic development, retirement savings, and health care to name a few. But the IRS is not an agency with expertise in any of these areas and developing such expertise would draw resources away from its core tax administration mission. Commentators have thus called for a series of changes from turning these tax expenditures into outlays for these programs or to divest the IRS/Treasury of most of the administration of social policy tax expenditures. Yet, given American politics and the institutional structure of the federal government, these moves are both unlikely to occur and unwise.

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ABA Tax Section Virtual 2021 Fall Meeting

This week's ABA Tax Section virtual 2021 Fall Meeting (program) kicks off today. The highlight is:

Teaching Taxation: Promoting Diversity, Equity, and Inclusion in Tax: Ideas and Resources for Mentoring Diverse Students and Leading Discussions of DEI in Tax (Wednesday, 12:30 - 2:00 PM ET):

This panel will document the need for greater diversity in the field of tax law − in practice and in Academia – and share ideas to promote this goal, with a focus on law students and recent law school graduates. The panelists will (1) provide information about existing programs to promote DEI in the tax profession, (2) discuss ways to build the tax profession pipeline, to recruit and retain diverse tax attorneys, and to provide strong platforms for professional success, and (3) solicit audience participation and ideas for new initiatives. 

• Alice Abreu (Temple)
• Caroline Ciraolo (Kostelanetz & Fink; Inaugural Vice Chair, Membership, Diversity, and Inclusion, Tax Section Council, ABA)
• Steven Dean (Brooklyn)
• Katie Pratt (Loyola-L.A.) (moderator)
• Juan Vasquez (Judge, U.S. Tax Court)
• Lany Villalobos (Kirkland & Ellis; Assistant Secretary, Tax Section Council, ABA; Immediate Past-Chair, ABA Tax Section Diversity Committee

Other Tax Profs with speaking roles include:

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Symposium: Tax Policy And Practice In The United States

Symposium, Beyond the Numbers: Tax Policy and Practice in the U.S., 52 Loy. U. Chi. L.J. 329-555 (2021):

• Emily Cauble (DePaul), Unsophisticated Taxpayers, Rules Versus Standards, and Form Versus Substance, 52 Loy. U. Chi. L.J. 329 (2021)
• Karen C. Burke (Florida), The Spurious Allure of Pass-Through Parity, 52 Loy. U. Chi. L.J. 351 (2021)
• Alex Zhang (J.D. 2021, Yale), Pandemics, Paid Sick Leaves, and Tax Institutions, 52 Loy. U. Chi. L.J. 383 (2021)
• Orli Oren-Kolbinger (Villanova), Do Tax Judges Think About the Economy?, 52 Loy. U. Chi. L.J. 437 (2021)
• Adam H. Rosenzweig (Washington U.),  International Vertical Equity, 52 Loy. U. Chi. L.J. 471 (2021)

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Sixth International Conference On Taxpayer Rights

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

I’m pleased to announce that registration is now open for the 6th International Conference on Taxpayer Rights (ICTR). The theme of the 6th ICTR is Taxpayer Rights, Human Rights: Issues for Developing Countries.

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Deans' Leadership In Legal Education Symposium

16th Deans' Leadership in Legal Education Symposium, 52 U. Tol. L. Rev. 197-352 (2021):

• Nicholas W. Allard (Former Dean, Brooklyn), Sweet Are the Uses of Adversity, 52 U. Tol. L. Rev. 197 (2021)
• D. Benjamin Barros (Dean, Toledo) & Cameron M. Morrissey (J.D. 2021, Toledo), A Survey of Law School Deans on the Impact of the COVID-19 Pandemic, 52 U. Tol. L. Rev. 241 (2021)
• Brian Gallini (Dean, Willamette; Google Scholar), Pandemic Leadership, 52 U. Tol. L. Rev. 261 (2021)
• Vincent R. Johnson (Former Interim Dean, St. Mary's), The End of the Golden Age of American Legal Education: My Year as Interim Dean, 52 U. Tol. L. Rev. 289 (2021)
• Michael Waterstone (Dean, Loyola-L.A.), Top Ten Leadership Lessons Learned From Being Dean During COVID-19, 52 U. Tol. L. Rev. 337 (2021)

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Journal Of Legal Education Publishes New Issue

The Journal of Legal Education has published Vol. 69, No. 2 (Winter 2020):

General Articles

• Kenneth Oldfield (Illinois), Structural Nepotism: On the Reluctance of Law Schools to Include Social Class Origins among their Faculty Diversity Goals, 69 J. Legal Educ. 239 (2020)
• Amy H. Soled (Rutgers) & Barbara Hoffman (Rutgers; Google Scholar), Building Bridges: How Law Schools Can Better Prepare Students from Historically Underserved Communities to Excel in Law School, 69 J. Legal Educ. 268 (2020)
• Michael T. Colatrella Jr. (McGeorge), What I Learned about Teaching Law by Being an Art Student, 69 J. Legal Educ. 297 (2020)
• Kris Franklin (New York Law School), Method Lawyering, 69 J. Legal Educ. 334 (2020)
• Joe Buffington (Albany), Conditional Answers to Multiple-Choice Questions: Three Linguistic Problems (and Solutions) for “if”, 69 J. Legal Educ. 384 (2020)

LSSSE Articles

• Meera E. Deo (Southwestern), LSSSE at Fifteen: Celebrating Our Success and Planning Our Future, 69 J. Legal Educ. 396 (2020)
• George D. Kuh (Indiana) & Patrick T. O'Day (O'Day Law Office), Whence Did Thee Come, LSSSE?, 69 J. Legal Educ. 402 (2020)

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Tax Papers At Today's Conference On Public Finance In The Era Of The COVID-19 Crisis

Here are some tax presentations and papers of interest at today's concluding session of the 77th Annual Congress of the International Institute of Public Finance: Public Finance in the Era of the COVID-19 Crisis: 

Ole Agersnap (Princeton; Google Scholar) &  Owen Zidar (Princeton; Google Scholar), The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates:

This paper uses a direct-projections approach to estimate the effect of capital gains taxation on realizations at the US state level, and then develops a framework for determining revenue-maximizing rates at the federal level. We find that the elasticity of revenues with respect to the tax rate over a ten-year period is -0.5 to -0.3, indicating that capital gains tax cuts do not pay for themselves, and that a 5 percentage point rate increase would yield $18 to $30 billion in annual federal tax revenue. Our long-run estimates yield revenue-maximizing capital gains tax rates of 38 to 47 percent.

Zachary Liscow (Yale; Google Scholar) & Edward Fox (Michigan; Google Scholar), The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule: 

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Tax Papers At The Conference On Public Finance In The Era Of The COVID-19 Crisis

Here are some tax presentations and papers of interest at the 77th Annual Congress of the International Institute of Public Finance: Public Finance in the Era of the COVID-19 Crisis: 

Yesterday:

Dhammika Dharmapala (Chicago; Google Scholar), Do Multinational Firms use Tax Havens to the Detriment of Other Countries?:

The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts regarding MNCs’ use of havens, which are consistent with the location of holding companies, intellectual property, and financial activities in havens. However, there is also evidence of significant frictions that limit MNCs’ use of havens. These limits can be attributed to nontax frictions (such as the legal and business environment in different jurisdictions), to tax law provisions limiting profit shifting, and to the costs of tax planning. There is evidence consistent with the relevance of each of these channels. The paper also argues that nonhaven countries have available a range of powerful tax law instruments to neutralize the impact of MNCs’ use of havens.

Brian Galle (Georgetown; Google Scholar), David Gamage (Indiana; Google Scholar) & Yulia Kuchumova (State), Tax Avoidance and the Choice of Tax Base: 

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ATPI Taxation And Gender Summer Series: The Future

ATPI Taxation and Gender Summer Series: The Future [registration]:

The series will conclude on August 6 [at 1:00 PM ET] with a discussion that looks to the future, examining how some of the pandemic responses provide a natural experiment in gender neutral distribution of benefits, which could pave the way for a serious discussion of a universal basic income (which is what the three pandemic-motivated stimulus payments provided); that discussion will feature Nina Olson, former National Taxpayer Advocate and now the Director of the Center for Taxpayer Rights, and Miranda Fleischer, Professor of Law at the University of San Diego Law School and will be moderated by Alice Abreu, Professor of Law at Temple Law School.

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Tax Panel Today At SEALS

Tax panel today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

Workshop on Tax Law: Tax Law, Policy, and Human Beings
Sometimes we forget, but real live human beings (and dead ones!) are subject to the income tax. The presenters on this panel consider the myriad ways that the income tax responds to and is shaped by the choices human beings make. In particular, papers in this panel address the rise of telework, the effect of the tax system on the cost of death, tax and the cyborg, and the human factor in the economic calculus.

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Tax Panel Today At SEALS

Tax panel today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

Workshop on Tax Law: Discussion Group: Tax Law
This discussion group is broadly concerned with issues of taxation. Discussants will address individual income tax, corporate income tax, state & local tax, estate & gift tax, tax expenditure policy, international tax, and entitlements. While these disparate themes might seem only loosely related, a common thread of the difficulties of balancing equity, simplicity, incentives, and transparency runs through all of them. These scholars grapple with the central tax topics of the day, and address the looming concerns that must be dealt with by all levels of government.

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ATPI Taxation And Gender Summer Series: The U.S. Pandemic Effects

ATPI Taxation and Gender Summer Series: The U.S. Pandemic Effects [registration]:

[The series] will continue on July 30 [at 1:00 PM ET] with a focus on the US pandemic effects, which disproportionately affected women, featuring Yvette Lind, Assistant Professor at the Copenhagen Business School, Elaine Maag, Principal Research Associate at the Tax Policy Center, and Amy Matsui, Director, Income Security and Senior Counsel at the National Women's Law Center.

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ATPI Taxation And Gender Summer Series: The OECD

ATPI Taxation and Gender Summer Series: The OECD:

The series [started July 23] with the pathbreaking work the OECD has been doing on tax and gender, developing the notion that gender blind is not gender neutral, and will feature Grace Perez-Navarro, the Deputy Director of the OECD's Centre for Tax Policy and Administration, and Joanne Shelling, Senior Policy Advisor at the OECD's Forum on Tax Administration. Program will be moderated by Julie Divola, Chair-Elect of the ABA Tax Section.

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Tax Panels Today At SEALS

Tax panels today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

New Scholars Workshop: Corporate Law, Financial Markets, and Taxation II
This workshop gives New Scholars the opportunity to present a work-in-progress in a welcoming and supportive environment and to receive feedback on their presentation from more senior scholars in their fields. New Scholars are also assigned a mentor. The program is open to junior faculty at member schools. New Scholars are nominated to participate in the New Scholars Workshop by the deans of their respective law schools.

• John Anderson (Mississippi College) (moderator)
• Catherine Baylin Duryea (St. John's), Crumbs of Judicial Relief: Judicial Review of Price Controls During Wartime
  Mentor: Eric Segall (Georgia State) (mentor)
• Young Ran (Christine) Kim (Utah), Taxing Telework 
  Mentor: Tessa Davis (South Carolina)
• Jennifer Levine (Quinnipiac), Qualified Small Business Stock: A Proposal for Reform to Promote Business Formation and Growth 
  Mentor: Joan Heminway (Tennessee)
• Daniel Schaffa (Richmond), Payroll Subsidies as a Policy Tool
  Mentor: Colin Marks (St. Mary's)

Workshop on Tax Law: Tax Law and Policy - International, Federal, State
This panel addresses a variety of issues in tax policy, including the implications of complex sets of relevant tax rules in various contexts and scenarios. Papers included in this panel consider cross-border issues at the local, state, and international levels, as well as questions that arise around the coordination between the IRS and other agencies. Other panelists consider issues around the marriage penalty and the physical presence rules.

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Baylor Symposium: Vision For Law School Leadership Training

Symposium, Vision For Law School Leadership Training, 73 Baylor Law Rev. 1-248 (2021) (video):

• Leah Teague (Baylor), Making Progress in Legal Education: Leadership Development Training in Law Schools, 73 Baylor Law Rev. 1 (2021)
• Erwin Chemerinsky (UC-Berkeley), Remembering Deborah Rhode, 73 Baylor Law Rev. 64 (2021)
• Deborah L. Rhode (Stanford), Leadership in Times of Social Upheaval: Lessons for Lawyers, 73 Baylor Law Rev. 67 (2021)
• April Mara Barton (Duquesne), Teaching Lawyers to Think Like Leaders: The Next Big Shift in Legal Education, 73 Baylor Law Rev. 115 (2021)
• Neil Hamilton (St. Thomas-MN; Google Scholar), The Major Transitions in Professional Formation and Development from Being a Student to Being a Lawyer Present Opportunities to Benefit the Students and the Law School, 73 Baylor Law Rev. 139 (2021)
• Patrick Bryan (Systems Planning & Analysis) & Donald J. Polden (Santa Clara), Learning Lawyer Leadership from the Military Profession, 72 Baylor Law Rev. 170 (2021)
• Martin H. Brinkley (North Carolina), Teaching Leadership in American Law Schools: Why the Pushback?, 73 Baylor Law Rev. 194 (2021)
• Lee Fisher (Cleveland-Marshall), Change at the Speed of Leadership, 73 Baylor Law Rev. 211 (2021)

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Tax Panels Today At SEALS

Tax panels today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

New Scholars Workshop: Corporate Law, Financial Markets, and Taxation I
This workshop gives New Scholars the opportunity to present a work-in-progress in a welcoming and supportive environment and to receive feedback on their presentation from more senior scholars in their fields. New Scholars are also assigned a mentor. The program is open to junior faculty at member schools. New Scholars are nominated to participate in the New Scholars Workshop by the deans of their respective law schools.

• Mark Drumbl (Washington & Lee) (moderator)
• Nicole Iannarone (Drexel), Faux Transparency
  Mentor: Constance Wagner (St. Louis)
• Carla Reyes (SMU), Limited Liability DAOs for Regular People
  Mentor: James Gibson (Richmond)

Call for Papers Luncheon
This luncheon is being held to honor the winners of SEALS' annual Call for Papers competition. Admission ticket required.

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Journal Of Legal Education Symposium: Gender Inequity Throughout The Legal Academy

Symposium, Gender Inequity Throughout the Legal Academy, 69 J. Legal Educ. 3-122 (2019):

• Kristen K. Tiscione (Georgetown) & Melissa H. Weresh (Drake; Google Scholar), Building Bridges Across Curricular and Status Lines: Gender Inequity Throughout the Legal Academy, 69 J. Legal Educ. 3 (2019)
• Sahar Aziz (Rutgers; Google Scholar), Identity Politics is Failing Women in Legal Academia, 69 J. Legal Educ. 14 (2019)
• Mary Nicol Bowman (Arizona State), Legal Writing as Office Housework?, 69 J. Legal Educ. 22 (2019)
• Leslie Patrice Culver (Utah; Google Scholar), No Matter How Loud I Shout: Legal Writing as Gender Sidelining, 69 J. Legal Educ. 31 (2019)
• Meera E. Deo (Thomas Jefferson), The Paradox of Faculty-Student Interactions, 69 J. Legal Educ. 36 (2019)
• Darby Dickerson (Dean, Southwestern), Finding the Goldilocks Zone: Negotiating Your First Employment Offer in Legal Academia, 69 J. Legal Educ. 48 (2019)
• Susan Hanley Duncan (Mississippi; Google Scholar), Reducing Gender Inequity in the Academy and the Legal Profession, 69 J. Legal Educ. 95 (2019)
• Deborah Jones Merritt (Ohio State; Google Scholar) & Kyle McEntee (Law School Transparency), Gender Equity in Law School Enrollment: An Elusive Goal, 69 J. Legal Educ. 102 (2019)

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

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

2021 NTA Equity and Inclusion Fellowship

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

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

2021 NTA/CSWEP Mentoring Dinner

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

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Australian Tax Review Symposium: New Voices In Tax Reform

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

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

Thursday, July 15

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

• Chair: Kathryn James (Monash; Google Scholar)

Keynote: Critical Tax Theory: Insights and Opportunities

• Bridget Crawford (Pace; Google Scholar) & Anthony Infanti (Pittsburgh; Google Scholar)
  Commentator: Kathryn James (Monash; Google Scholar)

Session 2: Tax Administration

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

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

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

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

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

Keynote Address

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

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

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

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

Opening

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

Session 1: Improving Individual Taxpayer Compliance

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

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16th Annual Junior Tax Scholars Workshop At San Diego

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

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

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

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

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