Paul L. Caron
Dean





Wednesday, February 21, 2024

Call For Presentations: UC-Irvine Symposium On Moore And The Future Of The Realization Doctrine

Call for Presentations: The Moore Case and the Future of the Realization Doctrine:

UCI Law (2022)The Graduate Tax Program at the University of California, Irvine School of Law will host its 6th Annual UCI Law - Taylor Nelson Amitrano LLP Tax Symposium on April 18, 2024. The theme this year is The Moore Case and the Future of the Realization Doctrine.

We are interested in submissions for proposed presentations on potential effects of the Moore case on the realization doctrine, as well as any topics relating to the realization doctrine as they pertain to issues such as constitutional design, legal alternatives, behavioral effects, societal effects and disparities, tax planning, and political discourse.

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February 21, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, February 20, 2024

Call For International Tax Papers: Akron Law Review

Call for Papers

Akron Law ReviewThe Master of Taxation Program at the University of Akron College of Business will host on May 2nd the Akron Conference on International Tax and is proud to invite submissions from tax scholars to present and discuss articles and essays addressing any international tax issues, however we are especially interested in one or more of the following topics or related topics:

  • International Tax Dispute Resolution
  • International Tax Policy
  • Tax Treaties
  • International Tax of Human Capital
  • Fairness in International Taxation
  • Pillar I and Pillar II

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February 20, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Sunday, February 11, 2024

Third Annual Nootbaar Fellows Workshop And Conference: Charting The Future Of Church And State

Pepperdine Caruso Law School's Nootbaar Institute For Law, Religion, and Ethics held a series of wonderful events this week:

Francisco-verrilliWednesday: Religious Liberty Salon: Celebrating the Hugh and Hazel Darling Foundation Religious Liberty Clinic

  • Noel Francisco (Jones Day, Washington, D.C.; 47th Solicitor General of the United States 
  • Eric Rassbach (Vice President & Senior Counsel, Becket Fund for Religious Liberty)
  • Megan Lacy Owen (Jones Day, Washington, D.C.)

Thursday:  Third Annual Nootbaar Fellows Workshop

Thursday: Open Conversation With Solicitor Generals of the United States Under Presidents Obama and Trump:

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February 11, 2024 in Conferences, Faith, Legal Education, Pepperdine Legal Ed, Scholarship | Permalink

Saturday, February 10, 2024

Tax Panel At Today's ClassCrits XIV Conference At Southwestern

Tax panel at today's ClassCrits XIV Conference at Southwestern on Demanding Justice in the Face of Retrenchment: Finding Common Ground and Building Coalition Across Borders (program): 

Demanding Justice in the Face of Retrenchment GraphicTax Law and Policy and Its Implications

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February 10, 2024 in Conferences, Legal Ed Conferences, Legal Ed News, Legal Education, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Monday, January 22, 2024

Call For Tax (And Other) Papers: Harvard|Stanford|Yale Junior Faculty Forum

Request for Submissions
Harvard/Stanford/Yale Junior Faculty Forum
June 3-4, 2024, Stanford Law School

Harvard, Stanford, and Yale Law Schools are soliciting submissions for the 2024 Harvard/Stanford/Yale Junior Faculty Forum, to be held at Stanford Law School on June 3-4, 2024. Twelve to twenty junior scholars (with one to seven years in teaching) will be chosen, through a double-blind selection process, to present their work at the Forum. A senior scholar will comment on each paper. The audience will include the participating junior faculty, senior faculty from the host institutions, and invited guests. The goal of the Forum is to promote in-depth discussion on the selected papers and more general reflections on broader methodological issues, as well as to foster a stronger sense of community among American legal scholars, particularly by strengthening ties between new and veteran professors.

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January 22, 2024 in Conferences, Legal Ed Conferences, Legal Education, Scholarship, Tax, Tax Conferences | Permalink

Thursday, January 18, 2024

ABA Tax Section Mid-Year Meeting Kicks Off Today In San Francisco

This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is Friday's Teaching Taxation program on Reparations and Taxation:

2024-midyear-tax-meetingTo address the atrocities and enduring harms of slavery, legislators are considering proposals to provide reparations to Black Americans. For example, in 2023, a state-appointed task force in California issued a comprehensive report that explained why governments should provide such reparations and offered recommendations regarding how they should structure payments. According to the task force, reparations could address several specific harms, including the Black life expectancy gap, mass incarceration and excessive policing, discriminatory housing practices, lost business opportunities, and unjust property takings by eminent domain. Other federal, state, and local legislators are also actively considering reparations proposals. While legislators debate whether to adopt proposals to provide reparations, they must also consider several important related tax questions. What are the possible tax treatments of receipt of reparations under current law? Should governments introduce legislation to provide different tax treatment of the receipt of reparations, as compared to the tax treatment under current law? How should federal and state tax laws interact regarding the tax treatment of reparations? This panel will examine the topic of reparations and taxation by considering these and other questions.

  • Sonya C. Watson (Office of the Attorney General of Nevada) (moderator)
  • Young Ran (Christine) Kim (Cardozo; Google Scholar) (chair) 
  • Bobby Dexter (Chapman) 
  • Anthony Infanti (Pittsburgh; Google Scholar
  • Natalia A. Ventsko (Law Office of Natalia A. Ventsko) 

Other Tax Profs with speaking roles include: 

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January 18, 2024 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Monday, January 8, 2024

Pepperdine Hosts Junior Tax Scholars Writing Retreat

Junior Tax Profs at Pepperdine

Pepperdine Caruso Law was delighted to host a group of junior tax professors last week for a winter writing retreat:  Luis Calderon-Gomez (Cardozo), Conor Clarke (Washington University), Maynard Goldburn (Indiana-Kelley Business School), Nyamagaga Gondwe (Wisconsin), Luke Maher (Seattle), Jeesoo Nam (USC), Deanna Newton (Pepperdine), and Alex Zhang (Emory). The only bummer: I was at the AALS Annual Meeting all week and didn't have the opportunity to spend any time with these wonderful young tax scholars. Hopefully next year!

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January 8, 2024 in Books, Conferences, Legal Ed News, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences, Tax Daily | Permalink

Friday, January 5, 2024

Please Join Us: Pepperdine Caruso Law AALS Reception TODAY (6:00-8:00 PM)

Beach Pepperdine Logo

Pepperdine Caruso Law School invites law professors and deans to a reception
hosted by Dean Paul Caron at the 2024 AALS Annual Meeting in Washington, D.C.

Friday, Jan. 5, 6:00 - 8:00 p.m.
Tulip Room (2nd Floor Mezzanine) | Marriott Marquis (Headquarter Hotel)
Please join us for local California wine & beer and hors d'oeuvres

January 5, 2024 in Conferences, Legal Ed Conferences, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences, Tax Daily | Permalink

Tuesday, January 2, 2024

Please Join Us: Pepperdine Caruso Law AALS Reception (Friday, Jan. 5)

Beach Pepperdine Logo

Pepperdine Caruso Law School invites law professors and deans to a reception
hosted by Dean Paul Caron at the 2024 AALS Annual Meeting in Washington, D.C.

Friday, Jan. 5, 6:00 - 8:00 p.m.
Tulip Room (2nd Floor Mezzanine) | Marriott Marquis (Headquarters Hotel)
Please join us for local California wine & beer and hors d'oeuvres

January 2, 2024 in Conferences, Legal Ed Conferences, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences, Tax Daily | Permalink

Thursday, December 7, 2023

St. Louis Symposium: Teaching Immigration Law

Symposium, Teaching Immigration Law, St. Louis U. L.J. 473- 570 (2023): 

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December 7, 2023 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Scholarship, Teaching | Permalink

Wednesday, November 15, 2023

Catholic University Hosts Symposium Today On Free Speech And Civility in American Law Schools

Free-speech-symposiumThe Catholic University of America Columbus School of Law hosts a symposium today on Free Speech And Civility in American Law Schools (register): 

8:40 A.M. EST: Welcome

  • A.G. Harmon (Catholic University)
  • Stephen Payne (Dean, Catholic University) 

8:45 A.M. EST: Causes

  • Greg Lukianoff (FIRE), Cultural Changes in Society
  • Jonathan Zimmerman (Penn), Institutional Changes in Society and Universities

10:00 A.M. EST: Effects 

  • Jennifer Lichter (Catholic University) (moderator) 
  • Elizabeth Bartholet (Harvard), Feminism and Free Speech
  • Randall Kennedy (Harvard), Free Speech and Race
  • Keith Whittington (Princeton; Google Scholar), Academic Freedom and Free Speech

11:30 A.M. EST: Civility and Law Schools and the Effect on the Legal Profession

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November 15, 2023 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Wednesday, November 8, 2023

Center For Taxpayer Rights Hosts Conference On Transforming Tax Administration

The Center for Taxpayer Rights hosted a conference on Transforming Tax Administration: Toward an Effective, Trusted & Inclusive IRS

Center for taxpayer rightsThe Center for Taxpayer Rights is pleased to convene this conference on Transforming Tax Administration: Toward an Effective, Trusted & Inclusive IRS. In August 2022, Congress enacted the Inflation Reduction Act (IRA), Public Law 117-169, which provides for $80 billion in funding over a ten year period to enhance Internal Revenue Service (IRS) resources and improve taxpayer compliance. While some of this funding may be reduced in future appropriations bills, there is no doubt that the IRS needs a major investment in cash and expertise to transform itself from a mid-20th century tax administration to one that reflects and meets the needs of today’s taxpayers and the economy they operate in.

Panel 1: The IRS Budget: Exploring IRS Service & Enforcement Categories, and Re-Thinking Measuring Performance

Keynote Address: 

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November 8, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Tuesday, November 7, 2023

The Hamilton Project: The Past, Present, And Future Of U.S. Tax Policy

The Hamilton Project, Taking on Tax: The Past, Present, and Future:

Tax law is scheduled to change significantly at the end of 2025, setting the stage for rigorous policy debates. If policymakers use the opportunity effectively, Congress can both improve tax policy and help to stabilize the fiscal trajectory. That will require maintaining focus on the priorities of raising additional revenue, making the tax system more progressive, and ensuring that tax policy is efficiently aligned with high-level fiscal policy goals.

On Wednesday, September 27, 2023, The Hamilton Project at the Brookings Institution convened leaders and experts to discuss the past and the future of tax policy in the United States. The event featured fireside chat between former Speaker Paul Ryan, Peter Orszag of Lazard, and moderator Catherine Rampell of The Washington Post. The forum also included two discussions featuring Kimberly Clausing (University of California, Los Angeles), Wendy Edelberg (The Hamilton Project), Ben Harris (Brookings), Kyle Pomerleau (American Enterprise Institute), Nirupama Rao (University of Michigan), and Natasha Sarin (Yale University).

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November 7, 2023 in Conferences, Tax, Tax Conferences, Tax Daily, Think Tank Reports | Permalink

Monday, October 30, 2023

Florida Hosts 19th Annual International Tax Symposium

Florida levin college of lawFlorida hosted its 19th Annual International Tax Symposium last Friday: 

Panel: BEPS 2.0 and the Role of the U.N. in the International Tax Regime

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October 30, 2023 in Conferences, Tax, Tax Daily, Tax Scholarship | Permalink

Monday, October 16, 2023

ABA Tax Section Virtual Fall Meeting Kicks Off Today

This week's ABA Tax Section 2023 Virtual Fall Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Wednesday on Tax Justice in the Age of Artificial Intelligence: 

ABA Tax Section Graphic 2The recent and rapid rise of artificial intelligence (AI) technology is positioned to impact all aspects of tax law, including tax practice, administration, ethics, and the tax base itself. As tax law inevitably evolves in response to AI, there will be new opportunities to introduce laws, policies, and practices that make the tax system more equitable. Alternatively, these developments could further entrench inequities that exist under current law. This panel discusses ways that AI might affect tax equity and distributive justice; furthermore, in response to the emergence of this new technology, it will scrutinize the equity implications of proposals to improve tax administration and substantive tax law. In doing so, panelists will have the ambitious threefold agenda: (i) reflect upon tax equity under current law, (ii) consider what AI tells us about values embedded in the tax system, and (iii) explain how tax justice can be advanced in the age of AI.

Other Tax Profs with speaking roles include:

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October 16, 2023 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Friday, October 13, 2023

George Washington Hosts Symposium Today To Celebrate George Yin

George Washington hosts A Symposium in Celebration of the Career of Professor George K. Yin (J.D. 1977, George Washington; Edwin S. Cohen Distinguished Professor of Law and Taxation Emeritus, Virginia). The Zoom link is here

George Yin9:30 AM: Dayna Bowen Matthew (Dean, George Washington; Google Scholar), Opening Remarks

9:35 AM: Karen Brown (George Washington), A Perspective on the Career of George K. Yin

9:50 AM: Tom Barthold (Joint Committee on Taxation) 

10:15 AM: Larry Zelenak (Duke; Google Scholar)

10:40 AM: George K. Yin (Virginia) presents Textualism, the Role and Authoritativeness of Tax Legislative History, and Stanley Surrey, 86 Law & Contemp. Probs. __ (2023) (reviewed by Sloan Speck (Colorado; Google Scholar) here):

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October 13, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, October 10, 2023

McMahon Delivers Keynote Address On What Law Schools Must Change To Train Transactional Lawyers At Emory

Stephanie Hunter McMahon (Cincinnati) delivered a keynote address on What Law Schools Must Change to Train Transactional Lawyers, 43 Pace L. Rev. 106 (2022), at Emory last Saturday at the 8th Biennial Conference on the Teaching of Transactional Skills:

Stephanie-mcmahon-vs-4Not all lawyers litigate, but you would not know that from the first-year curriculum at most law schools. Despite 50% of lawyers working in transactional practices, schools do not incorporate its legal doctrines or skills in the foundational first year. That the Progressives pushed through antitrust laws and the New Dealers founded the modern administrative state reframed how people use the law, particularly in transactional practices, and should be given equal weight as the appellate-based common law in any legal introduction. Nevertheless, the law school model created by Christopher Columbus Langdell in the 1870s remains dominant. As this review of fifty-four law schools’ required curricula shows, law schools have largely retained Langdell’s curriculum. This negatively affects young transactional lawyers because their critical first year does not show them the law as a preventative, problem-solving practice.

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October 10, 2023 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Duke Symposium: The Legacy of Stanley S. Surrey

Duke-law-and-contemporary-problems

Symposium, The Legacy of Stanley S. Surrey, 86 Law & Contemp. Probs. i-269 (2023):

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October 10, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Friday, October 6, 2023

Michigan & Cardozo Host A Symposium Today On The International Tax Revolution

Update:  

Michigan and Cardozo host The International Tax Revolution: A Symposium today (program) (zoom link):

Michigan Cardozo9:30 AM ET Keynote Address: The BEPS Project, 2013-2023

10:45 AM ET Panel I: The US and BEPS

  • Reuven Avi-Yonah (Michigan; Google Scholar) (moderator) 
  • Kimberly Clausing (UCLA; Google Scholar
  • Lilian Faulhaber (Georgetown; Google Scholar
  • Christopher Hanna (SMU) 
  • Lukas Hrdlicka (S.J.D. Candidate, Michigan) 
  • Robert Stack (Deloitte, Washington, D.C.) 

1:30 PM ET Panel II: Commentary

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October 6, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, September 26, 2023

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

Law-and-society-annual-meeting
Neil Buchanan (Florida) has issued his annual call for tax papers and panels for next year's annual meeting of the Law & Society Association in Denver, Colorado (June 6 - 9, 2024):

The Law & Society Association (LSA) will host its next annual meeting from June 6 - 9, 2024, in Denver, Colorado. For the twentieth year in a row (wow), I am organizing sessions for the "Law, Society, and Taxation" group (Collaborative Research Network 31). And for what is now the eighth year in a row, I have the good fortune of working with Professors Jennifer Bird-Pollan and Mirit Eyal-Cohen as co-organizers of our conference-within-a-conference.

Under our signatures below, I've copied the Call for Papers email that LSA sent last week. Note that all sessions in Denver will be entirely live. Like it or not (and I personally like it very much), everything is in-person again.

This year's official conference theme, "Unsettling Territories: Tradition and Revolution in Law and Society," is interesting and might encompass the work that you'd like to present.  Even so, please remember that you are not bound by the official theme of the conference,   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 October 24, 2023 at 5:00pm Eastern Standard Time (USA and Canada, where the "and Canada" part is personally meaningful to me this year, as my signature line below indicates, eh?).

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September 26, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, September 22, 2023

European Law Institute Hosts A Webinar Today On Taxation And Digital Assets

The ELI Business and Financial Law SIG hosts a webinar on Taxation and Digital Assets today at 9:00 A.M. EST (registration) (agenda):

European Law Institute 2We would like to invite you to the webinar on Taxation and Digital Assets on 22 September at 16:00 CEST. The webinar will address the taxation of digital assets including crypto, the metaverse, and NFTs. Topics covered will include the tax treatment of acquiring, holding and selling such assets. Panelists will include experts from the IMF, the US and Europe.

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September 22, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Saturday, September 16, 2023

Fellowship Opportunities For The 116th National Tax Association Conference

NTA 2

The National Tax Association offers three fellowship opportunities for the 116th Annual Conference:

There are three fellowship/funding opportunities for the 116th Annual Conference, the NTA DEI Travel Fellowship, the the NTA Tax Climate Fellowship and the the NTA/CSWEP Mentoring Dinner for Women/Non-Binary Persons.  Read on for specifics for each fellowship. The deadline for all opportunities below is September 22nd. Recipients will be notified no later than October 6th. Questions? Email us: [email protected].

NTA Equity and Inclusion Travel Fellowship

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September 16, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Wednesday, September 6, 2023

U.S. Tax Prof Presentations At The 2023 Tax Research Network Conference

U.S. Tax Prof presentations at the two-day Tax Research Network Conference at the Faculty of Law, University of Cambridge:

Tax research networkWednesday, September 6: 

Darien Shanske (UC-Davis; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar), Taxpayer Mobility and the Goal of Inclusive Prosperity:

Taxpayer mobility is often cited as a primary obstacle to progressive tax policies. However, this Article argues that mobility responses to taxation are often overemphasized. The empirical literature on taxpayer mobility sometimes characterizes responses as “large” merely because the responses are substantial enough to be measured with statistical significance. Yet, from a tax policy perspective, what should be considered “large” is partially a normative philosophical question. Applying a normative philosophical lens to the empirical literatures on taxpayer mobility, this Article concludes that there is no convincing evidence supporting the commonly held notion that taxpayer mobility should be considered a primary obstacle to enacting progressive tax policies—either for national-level governments or for subnational state and local governments. This does not imply that mobility responses are unimportant, however. This Article suggests policy responses to concerns related to taxpayer mobility for national governments and the international tax regime, for fiscal federalism and the interrelationship between national governments and subnational governments, and for subnational state and local governments acting on their own.

Michael Hatfield (Washington; Google Scholar), Safeguarding Taxpayer Data:

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September 6, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, July 17, 2023

Duke Symposium: Tax Evasion, Corruption, And The Distortion Of Justice

Symposium, Tax Evasion, Corruption and the Distortion of Justice, 84 Law & Contemp. Probs. 1-298 (2022): 

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July 17, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Friday, July 7, 2023

Two Zoom Programs Next Week On The Impact Of The Affirmative Action Decisions On Law Schools

Following up on my previous posts:

Monday, July 10  11:00 AM ET|8:00 AM PT (registration) (program) (speakers)
AALS, Conference on Affirmative Action 

AALS BannerHow can law schools achieve diversity in admissions without being able to engage in affirmative action? This issue is of enormous importance due to the Supreme Court’s decision of ending affirmative action in Students for Fair Admissions v. University of North Carolina and Students for Fair Admissions v. Harvard College. The program will focus on what is likely to be allowed and what is likely to be forbidden from these decisions. Several states — including California, Michigan, and Washington — already have eliminated affirmative action by voter initiatives. What can be learned from their experience about how to achieve diversity without affirmative action? Experts who have been dealing with this for many years will offer their practical suggestions.

Tuesday July 11  7:00 PM ET|4:00 PM PT (registration)
George Mason, Scalia­–Ginsburg Colloquy: A Balanced Discussion of Both Sides of the Affirmative Action Decision

Scalia GinsburgTwo distinguished constitutional law scholars will present opposing viewpoints in the historic case: Harry G. Hutchison, senior counsel and director of policy for the American Center for Law and Justice and a former Scalia Law professor, and Theodore M. Shaw, the Julius L. Chambers Distinguished Professor of Law and director of the Center for Civil Rights at the University of North Carolina School of Law.

David E. Bernstein, University Professor of Law and executive director of Scalia Law’s Liberty & Law Center, will moderate the colloquy. Bernstein is an expert on affirmative action and author of the recent book, Classified: The Untold Story of Racial Classification in America. Eugene Scalia and James Ginsburg will deliver introductory remarks on behalf of their families.

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July 7, 2023 in Conferences, Legal Ed Conferences, Legal Ed News, Legal Education | Permalink

Tuesday, July 4, 2023

University Of Cambridge Hosts Conference Today On Tax, Public Finance, And The Rule Of Law

The two-day 6th Annual Tax Policy Conference on Tax, Public Finance and the Rule of Law concludes today at the Centre for Tax Law at the University of Cambridge Faculty of Law. U.S. Tax Prof presentations include:

Cambridge Center for Tax Law (2023)Alex Raskolnikov (Columbia), Distributional Limits of Legal Rules

The estate tax applies only to the rich, and so did the income tax for the first three decades of its existence. Many new taxes recently proposed by academics and politicians target only the rich as well. And any progressive tax takes more from the rich than from others. Yet no one has suggested that property law, contract law, antitrust or corporate law, to take just some examples, should have special, less favorable rules applicable only to the wealthy. This paper asks: why not? What is the problem with a separate law for the rich, especially given the long history of progressive taxation and the widespread academic support for the idea that legal rules should reflect distributional considerations as a general matter?

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July 4, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, June 26, 2023

Oxford Centre For Business Taxation Hosts 17th Annual Academic Symposium

The three-day Oxford University Centre for Business Taxation's 17th Annual Academic Symposium kicksoff today: 

Oxford Business Tax (2024)Monday, June 26

Session 1: 

Chair: Michael Devereux (Oxford; Google Scholar)

Juan Carlos Suarez-Serrato (Stanford; Google Scholar), Does Tax Planning by US Multinationals Impact their Economic Activity? (with Rosanne Altshuler (Rutgers; Google Scholar) & Lysle Boller (Duke))
Discussant: Naomi Feldman (Hebrew University; Google Scholar

Annette Alstadsæter (Norwegian; Google Scholar), Pennies from Haven: Wages and Profit Shifting (with Julie Brun Bjørkheim (Norwegian; Google Scholar), Ronald Davies (University College Dublin) & Johannes Scheuerer (University College Dublin))
Discussant: Sarah Clifford (Oxford; Google Scholar)

Session 2: 

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June 26, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Friday, June 23, 2023

Alan Turing Institute Hosts Workshop Today On AI In Tax, Audit, And Fintech At The University Of Surrey

The Alan Turing Institute hosts a workshop today on AI in Tax, Audit, and Fintech at the University of Surrey (program):

AIThe use of digital technologies in tax and financial services has come far over the last ten years while there has been little attention on how it empowers and impacts a diverse society. The workshop aims to match digital innovation in tax administration with principles and mechanisms to protect both users and the reliability of outputs. The workshop will bring together experts in tax administration, fintech, economic policy design, machine learning, AI, early career researchers and PhD students. The co-sponsors are It is co-organized by Queen Mary University of London, University of Exeter, and University of Surrey.

  • Panel #1: The Role of Digital Technology in Tax Administration
  • Panel #2: Principles and Standards
  • Panel #3: Using AI to Advance Administration and Policy
  • Panel #4: Using AI to Advance Administration and Policy
  • Panel #5: The Impact of AI Tools on Practice
  • Panel #6: Using AI to Advance Administration and Policy
  • Panel #7: Taxing AI and Cryptocurrencies

Michael Hatfield (University of Washington; Google Scholar) presents Professionally Responsible Artificial Intelligence, 51 Ariz St. L.J. 1057 (2019), today on Panel #5:

As artificial intelligence (AI) developers produce more applications for professional use, how will we determine when the use is professionally responsible? One way to answer the question is to determine whether the AI augments the professional’s intelligence or whether it is used as a substitute for it. To augment the professional’s intelligence would be to make it greater, that is, to increase and improve the professional’s expertise. But a professional who substitutes artificial intelligence for his or her own puts both the professional role and the client at risk. The problem is developing guidance that encourages professionals to use AI when it can reliably improve expertise but discourages substitution that undermines expertise.

This Article proposes a solution, using tax professionals as a case study.

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June 23, 2023 in Conferences, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, June 22, 2023

Today's 13th Annual IRS/TPC Joint Research Conference On Tax Administration

IRS TPC Joint Research Conference on Tax Administration13th Annual IRS/TPC Joint Research Conference on Tax Administration:

The Internal Revenue Service (IRS) and the Urban-Brookings Tax Policy Center invite you to attend virtually or in-person 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

  • Wendy Edelberg (Director, Hamilton Project, Brookings Institution)
  • Eric Toder (Institute Fellow, Tax Policy Center)
  • Barry Johnson (Deputy Chief Data and Analytics Officer, Research, Applied Analytics and Statistics, IRS)

Session 1: Service is Our Surname

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June 22, 2023 in Conferences, IRS News, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, June 16, 2023

Northwestern Hosts Annual State And Local Tax Symposium: Projecting The Future Of SALT

Northwestern hosts the 2023 State And Local Tax Symposium today (program):

Tax lawyer and northwestern

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June 16, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, June 15, 2023

Tax Presentations At Today's National Business Law Scholars Conference

Tax presentations at the National Business Law Scholars Conference today at Tennessee (schedule): 

University of tennessee logoJordan Barry (USC; Google Scholar), Tax and the Boundaries of the Firm (with Victor Fleischer (UC-Irvine; Google Scholar)): 

We analyze how income taxes distort firms’ decisions regarding what to produce themselves ("make") or purchase from others ("buy") along a number of dimensions. Many of these provisions expand the boundary of the firm; others contract it. Importantly, the expansions and contractions generally operate on different points, and thus do not offset each other, making each distortion problematic.

Our framework provides insight into a number of key tax policy questions, including the merits of worldwide versus territorial tax systems, the economic cost of the corporate tax, and the effects of the Tax Cuts and Jobs Act of 2017.

Assaf Harpaz (Drexel; Google Scholar), International Tax Reform: Who Gets a Seat at the Table?:

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June 15, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, June 12, 2023

Columbia Hosts 2023 Tax Policy Workshop

Columbia hosts the two-day 2023 Tax Policy Workshop (program):

Monday, June 12:

Columbia (2023)Steve Hamilton (George Washington), Hundreds and Thousands: Bunching at Positive, Salient Tax Balances and the Cost of Reducing Tax Liabilities (with Robert Breunig (Australian National University; Google Scholar) & Nathan Deutscher (Australian National University; Google Scholar))
Discussant: Michael Best (Massachusetts; Google Scholar)

Rebecca Kysar (Fordham; Google Scholar), Towards Global Taxation
Discussant: Emily Satterthwaite (Georgetown; Google Scholar)

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June 12, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Saturday, June 3, 2023

Today's Law, Society, And Taxation Panels

Today's Law, Society, and Taxation panels at the 2023 Law & Society Association Annual Meeting in San Juan, Puerto Rico:

Law and society associationTaxation & Social Impact (Tessa Davis (South Carolina), Chair/Discussant):

The tax code is used in a vareity of ways to enact or support social goals that are not necessarily explicitly tied to economic ends. The papers in this session will think about how tax and spending programs are used to achieve particular ends. Papers in the session will consider both intended and unintended consequences of the relevant provisions on the social outcomes of the individual taxpayers affected by the rules.

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June 3, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Friday, June 2, 2023

Today's Law, Society, And Taxation Panels

Today's Law, Society, and Taxation panels at the 2023 Law & Society Association Annual Meeting:

Law and society associationTax Advocacy & Tax Justice (Mirit Eyal-Cohen (Alabama; Google Scholar), Chair/Discussant):

Tax lawyers operate inside a system that often challenges traditional notions of zealous advocacy in lawyering. Further, decisions around tax law, tax policy, and tax lawyering must be made in the larger context of goals around social policy and desired social outcomes. The papers in this session examine both particular tax lawyers but also the larger issues faced by tax lawyers as a whole. Also considered is the role the tax law plays in affecting lawyers' actions and infuencing their decisions.

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June 2, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, June 1, 2023

Today's Law, Society, And Taxation Panel

Law and society associationToday's Law, Society, and Taxation panel at the 2023 Law & Society Association Annual Meeting in San Juan, Puerto Rico:

Taxation of Labor and Business 

The imposition of a tax has an impact on the social and economic responses of taxpayers, whether individuals or corporations. The papers in this session contemplate the effects of a variety of tax rules on the business decisions of workers and employers, and think through what improvements might be available as a matter of tax policy and tax design.

Mirit Eyal-Cohen (Alabama; Google Scholar), Taxing Innovation Inventiveness:

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June 1, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Wednesday, May 24, 2023

Conference For Tax Profs Tenured 1-15 Years At San Diego

San Diego hosted a combined AMT (Association of Mid-Level Tax Scholars Conference, for those tenured for 1-10 years) and EITC (Experienced in Tax Conference, for those tenured for 11-15 years) earlier this week:

Usd lawPanel #1:

Ari Glogower (Ohio State; Google Scholar), Restoring Substance to the Taxing Power
Discussant: Omri Marian (UC-Irvine; Google Scholar)

Jake Brooks (Fordham; Google Scholar), The Constitutional Meaning of “Income”: Moore v. United States and the Movement to Revive Eisner v. Macomber
Discussant: Michael Doran (Virginia; Google Scholar)

Brian Galle (Georgetown; Google Scholar), Unreserved: Central Banks Have Powerful New Tools for Controlling the Economy but They’re Still Playing by the Old Rules
Discussant: Steven Dean (Brooklyn)

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May 24, 2023 in Conferences, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Tax Papers At Junior Faculty Forum At Richmond

Richmond lawTax presentations at this week's Junior Faculty Forum at Richmond (program):

Assaf Harpaz (Drexel; Google Scholar), International Tax Reform: Challenges to Multilateral Cooperation, 44 U. Pa. J. Int'l L. __ (2023):

In 2021, the OECD proposed new rules for the cross-border taxation of multinational corporations. The proposed rules set forth the most significant reform to international tax rules in several decades. They follow approximately a decade of multilateral negotiation led by the OECD and drafted by a broader Inclusive Framework of over 140 countries. The goal of this Article is to highlight the importance of multilateral cooperation and illuminate the obstacles to implementing international tax reform. It argues that the new international tax framework requires unprecedented multilateral cooperation to reallocate taxing rights and limit profit shifting. But such ambitious cooperation may be more than countries can accomplish. The new rules are largely an outcome of political compromises rather than a principled approach to tax policy. They infringe on tax sovereignty, limit tax competition, and undermine the economic interests of the world’s developing countries.

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May 24, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, May 4, 2023

ABA Tax Section May Meeting Kicks Off Today In Washington, D.C.

This week's ABA Tax Section 2023 May Tax Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Friday on Taxing the Metaverse:

ABA Tax Section May MeetingThe buzz surrounding the Metaverse—a digital space featuring virtual reality, augmented reality, and other advanced internet technology—has been growing steadily for the past couple of years, but the tax implications of this novel ecosystem remain fuzzy to most tax scholars. Such uncertainty is concerning, given the potential and momentum of this emerging technology. Although the Metaverse evolved from online video games focused only on user consumption, it now allows users to produce income and accumulate wealth entirely within the Metaverse. Current law seems to defer taxation of such until a realization or cash-out event. This panel will examine the tax implications of various economic activity in the Metaverse, such as self-created virtual assets (like NFTs), loot drops, intra-Metaverse exchanges, inter-Metaverse exchanges, and cash-for-virtual goods exchanges. Furthermore, this panel will discuss whether Metaverse taxation should be deferred until cash-out or immediate taxation, such as mark-to market, is possible. Finally, the panel will explore potential compliance issues posed by Metaverse activity.

  • Young Ran (Christine) Kim (Cardozo; Google Scholar) (moderator)
  • Eric Chason (William & Mary) 
  • David Gamage (Indiana-Maurer; Google Scholar
  • Omri Marian (UC-Irvine; Google Scholar)
  • Caitlin Tharp (Steptoe & Johnson, Washington, D.C.) 

Other Tax Profs with speaking roles include:

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May 4, 2023 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Friday, April 28, 2023

26th Annual Critical Tax Conference At Loyola

Loyola L.A. Logo (2020)Loyola-L.A. hosts the 26th Annual Critical Tax Conference (program) today and tomorrow:

Friday

9:00 AM: Welcome 

  • Jennifer Kowal (Loyola-L.A.)

9:10 AM: What is Critical Tax? 

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April 28, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Workshops | Permalink

Tuesday, April 11, 2023

Colloquium On Taxing Income And Consumption Today At Queensland (Australia)

Queensland University of Technology Hosts a Colloquium today on Taxing Income and Consumption: Past, Present and Future. Highliughts include:

Queensland university of technologyAddressing Some Tax Fundamentals

  • Victor Thuronyi (International Monetary Fund), Should We Tax Income or Consumption? 

International Tax: BEPS and Beyond

  • Cliff Fleming (BYU; Google Scholar), Robert Peroni (Texas) & Stephen Shay (Boston College; Google Scholar), What's the Problem That Prompted Pillar 2 and is there a Better Solution?

Tax Reform: Lessons for the Future

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April 11, 2023 in Conferences, Tax, Tax Conferences | Permalink

Friday, March 31, 2023

Virginia Hosts Tax Study Group Meeting

Virginia Tax Study Group Meeting

The Virginia Center for Tax Law hosts a Virginia Tax Study Group Meeting today from 9:30 AM - 4:45 PM EST (registration): 

9:30 AM - 10:45 AM:  D.C. Panel

  • Tiffany Smith (Senate Finance Committee) 
  • Krishna Vallabhaneni (U.S. Treasury) 
  • Kashi Way (U.S. Congress Joint Committee on Taxation) 
  • Mark Warren (Brownstein Hyatt Farber Schreck)
  • Cecily Rock (U.S. Congress Joint Committee on Taxation) (moderator)

11:00 AM - 12:15 PM: The Corporate Alternative Minimum Tax

  • Mindy Herzfeld (Florida)
  • Marie Milnes-Vasquez (IRS)
  • Michael Schler (Retired, Cravath, Swaine & Moore) 
  • Jeri K. Seidman (Virginia-McIntire; Google Scholar)
  • Eric Solomon (Steptoe & Johnson) (moderator)

12:30 PM - 1:45 PM: Keynote Address 

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March 31, 2023 in Conferences, Tax, Tax Conferences | Permalink

Wednesday, March 29, 2023

Call For Papers: Tax Research Network Conference At Cambridge

Call for Papers:

Trn-cambridge

The conference will be held at the University of Cambridge from 5-7 September 2023 and will run as an in-person conference with some virtual provision for those who are unable to travel to Cambridge. As usual, the first two days will be research focused, while the Tax Education Day will run on the 7th September. Further details of the conference are at TRN Conference 2023 – Cambridge. Both research and teaching focused papers are welcomed in this call for papers.

There will be concurrent sessions over the conference to accommodate the papers submitted. The virtual sessions will be conducted via Microsoft Teams with links to be provided prior to the conference.

The conference will offer a limited number of fee scholarships and travel bursaries for PhD students and Early Career Research/Teaching colleagues. We will also hope to have limited funding for supporting childcare costs. Further details will be available once registration opens.

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March 29, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Saturday, March 25, 2023

Yale Hosts Symposium On The Legal Treatise: Past, Present, And Future

Yale hosts a symposium today on The Legal Treatise: Past, Present, And Future (registration):

Yale Law Logo (2020)The Lillian Goldman Law Library, with the generous support of the Oscar M. Ruebhausen Fund at Yale Law School, is pleased to announce its second legal information symposium: “The Legal Treatise: Past, Present, and Future,” scheduled to take place at Yale Law School on Friday, March 24, 2023. The papers presented at this event will be published as a special symposium issue of Law Library Journal. This symposium will examine the legal treatise as a source and genre through the lenses of history, authorship, identity, and transition. 

Welcome Remarks 

  • Femi Cadmus (Librarian, Yale; Google Scholar
  • Heather Gerken (Dean, Yale) 

Keynote Address 

  • John Langbein (Yale), The Rise and Fall of Legal Academic Treatise Writing in the United States

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March 25, 2023 in Conferences, Legal Ed Conferences, Legal Education | Permalink

Friday, February 24, 2023

UCLA|NYU|Berkeley Host Conference Today On Five Years After TCJA: New Directions In Tax Policy Research

UCLA|NYU|Berkeley host a symposium today on Five Years After TCJA: New Directions in Tax Policy Research today:

Tax Evasion|Non-Compliance|IRS Money and the Future of Tax Enforcement

Taxing the Rich After TCJA

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February 24, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Stetson Hosts 2nd Annual Tax Law Symposium Today

The Stetson Business Law Review hosts a Tax Law Symposium today at  9:00 AM (registration): 

Stetson Law Business Law ReviewState and Local Tax Law Panel

  • George Thurlow, America’s Most Hated Tax?: Why Property Taxes Are Unfair and Regressive Taxation
  • Omar Hussein, Stock Transfer Taxes in the Modern Age

Embracing Tax Avoidance

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February 24, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, February 22, 2023

American Tax Policy Institute Hosts Symposium This Friday On The Federal Income Tax: Racially Blind but Not Racially Neutral

ATPI

The American Tax Policy Institute hosts a symposium on The Federal Income Tax: Racially Blind but Not Racially Neutral at Skadden, Washington, D.C., on Friday, February 24 (free registration):

Introduction and Opening Remarks

  • Alice Abreu (Temple)

Panel I: Race, History, Taxation and Behavior

Race and taxation have always been intertwined in the United States. Tax law is deeply implicated in slavery, as colonies and then states sought to impose taxes on both land and the human beings who were treated as property. The United States Constitution famously counted enslaved persons as three-fifths of the white persons in the jurisdiction, and did not count “Indians” at all, for purposes of determining political representation. How, over time, did how subordinated racial groups, particularly African Americans, Native Americans, and others, rely on tax rhetoric and reality, including their roles as taxpayers, to demand greater political and social rights? In what way has the tax system continued to prop up the systematic exclusion of Blacks and other groups from ownership of homes and other property? What are the racial and gendered dimensions of choices taxpayers have made over time, including choices about the provision of services to family members? Who benefits from the tax-free treatment of imputed income? Given the tax system’s role in racial subordination, is there a way that the tax laws might be deployed to remedy race-based harms of enslavement, forced dispossession, centuries of race-based discrimination, or raced and gendered patterns of behavior?

Panel II: Tax Systems and Privileged Choices

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February 22, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences | Permalink

Friday, February 10, 2023

Hofstra Hosts Symposium Today On Freedom Of Expression At American Law Schools

Hofstra

Hofstra hosts a symposium today on Freedom of Expression at American Law Schools (registration): 

Commitments to principles supporting the freedom of expression are found in statements of policy at public and private institutions of higher education throughout the United States. American law schools, either as parts of larger universities or standing alone, have embraced similar policies adhering to the principle that free intellectual inquiry is at the core of a law school’s educational and research mission.

General statements about free expression, however, do not always resolve actual controversies. When does expression "go too far?" Are controversies over free expression at law schools different from those elsewhere on campuses? There have been powerful reminders, in recent years, that law school free expression has limits — that at some point it can collide with other values and interests of concern to deans, faculty, and students.

Agenda:

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February 10, 2023 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink

Thursday, February 9, 2023

ABA Tax Section Mid-Year Meeting Kicks Off Today In San Diego

This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Friday on New Directions in Tax Information Reporting and Withholding:

ABATax information reporting and withholding rules play critically important roles in the United States tax system. When income is subject to mandatory tax information reporting—where third parties and/or taxpayers disclose information regarding certain transactions and activities to the IRS—the individual tax compliance rate is very high. When income is subject to both tax information reporting and withholding, it is even higher. While tax information reporting and withholding rules are among the government’s essential tax enforcement and administration tools, under current law, these rules do not apply equally to all taxpayers and transactions. Gaps in these rules lead not only to the potential spread of tax noncompliance, but they also raise important fairness concerns. Further, these rules often receive less attention from tax policymakers and tax law scholars than other aspects of the substantive tax law. This panel will consider new policy directions for tax information reporting and withholding rules in a variety of contexts, including taxpayers engaged in the gig economy, incarcerated taxpayers, and high-income and wealthy taxpayers.

  • Michelle Layser (San Diego; Google Scholar) (moderator)
  • Joshua Blank (UC-Irvine)
  • Jessica Jeane (Vice President for Tax Policy, Western CPE)
  • Katherine Pratt (Loyola-L.A.)

Other Tax Profs with speaking roles include:

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February 9, 2023 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Wednesday, February 8, 2023

Call For Presentations: UC-Irvine Symposium On Taxation Of Crypto-Assets

The UC-Irvine Graduate Tax Program has issued a call for papers for its fifth annual Taylor Nelson Amitrano LLP Tax Symposium on Taxation of Crypto Assets on April 17, 2023:

UCI Law (2022)We are interested in submissions for proposed presentations on current issues relating to taxation of crypto-assets in the United States and abroad.

This one-day virtual symposium will be attended by tax industry professionals, government officials, and academic researchers from all over the world. Presenters of accepted submissions will be invited to present at the event.

We accept submissions from:

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February 8, 2023 in Conferences, Tax, Tax Conferences | Permalink

Tuesday, February 7, 2023

Brooklyn Hosts A Book Talk And Discussion Today On For-Profit Philanthropy

Brooklyn hosts a hybrid Book Talk and Discussion with Dana Brakman Reiser (Brooklyn; Google Scholar) and Steven A. Dean (Brooklyn), featuring Anne-Marie Slaughter (CEO, New America; Professor Emerita, Princeton University) on For-Profit Philanthropy: Elite Power & the Threat of Limited Liability Companies, Donor-Advised Funds, & Strategic Corporate Giving (Oxford University Press 2023) today at 6:00 PM ET:

For-profit-philanthropyAbout the Book

Please join Professors Dana Brakman Reiser and Steven A. Dean for a discussion of their new book For-Profit Philanthropy (Oxford University Press, Jan. 3, 2023).

In For-Profit Philanthropy, the authors reveal that philanthropy law has long operated as strategic compromise, binding ordinary Americans and elites together in a common purpose. At its center stands the private foundation. Prophylactic restrictions separate foundations from their funders' business and political interests. And foundations must disclose more about the sources and uses of their assets than any other business or charity. The philanthropic innovations increasingly espoused by America's most privileged individuals and powerful companies prioritize donor autonomy and privacy, casting aside the foundation and the tools it provides elites to demonstrate their good faith. By threatening to displace impactful charity with hollow virtue signaling, these actions also jeopardize the public's faith in the generosity of those at the top.

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February 7, 2023 in Book Club, Books, Conferences, Legal Education, Scholarship, Tax, Tax Scholarship | Permalink