Paul L. Caron
Dean




Sunday, October 17, 2021

Symposium: Is This A Christian Nation?

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

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October 17, 2021 in Conferences, Legal Ed Scholarship, Scholarship | Permalink

Friday, October 15, 2021

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): 

Michigan-rutgersThis 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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October 15, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

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

Law & Society

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

Wednesday, October 13, 2021

Fordham Symposium: Mental Health And The Legal Profession

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

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October 13, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Wednesday, October 6, 2021

Save The Date: Ed Kleinbard Memorial Conference At USC

Kleinbard

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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October 6, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, September 24, 2021

Tax Papers At Today's Junior Faculty Forum At Richmond

Richmond (2018)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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September 24, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Monday, September 20, 2021

ABA Tax Section Virtual 2021 Fall Meeting

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

ABA Fall Meeting CoverTeaching 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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September 20, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Friday, September 10, 2021

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):

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September 10, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Monday, September 6, 2021

Sixth International Conference On Taxpayer Rights

6th

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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September 6, 2021 in Conferences, Tax, Tax Conferences | Permalink

Monday, August 30, 2021

Deans' Leadership In Legal Education Symposium

Toledo Logo16th Deans' Leadership in Legal Education Symposium, 52 U. Tol. L. Rev. 197-352 (2021):

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August 30, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink

Tuesday, August 24, 2021

Journal Of Legal Education Publishes New Issue

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

Journal of Legal Education (2020)General Articles

LSSSE Articles

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August 24, 2021 in Conferences, Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Friday, August 20, 2021

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

Conference

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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August 20, 2021 in Conferences, Scholarship, Tax, Tax Scholarship | Permalink

Thursday, August 19, 2021

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

Conference

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

Friday, August 6, 2021

ATPI Taxation And Gender Summer Series: The Future

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

ATPIThe 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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August 6, 2021 in Conferences, Legal Education, Tax | Permalink

Saturday, July 31, 2021

Tax Panel Today At SEALS

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

SEALS (2022)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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July 31, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, July 30, 2021

Tax Panel Today At SEALS

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

SEALS (2022)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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July 30, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

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

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

ATPI[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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July 30, 2021 in Conferences, Legal Education, Tax, Tax Conferences | Permalink

Thursday, July 29, 2021

ATPI Taxation And Gender Summer Series: The OECD

ATPI Taxation and Gender Summer Series: The OECD:

ATPIThe 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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July 29, 2021 in Conferences, Legal Education, Tax, Tax Conferences | Permalink

Tax Panels Today At SEALS

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

SEALs Logo (2013)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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July 29, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Baylor Symposium: Vision For Law School Leadership Training

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

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July 29, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink

Wednesday, July 28, 2021

Tax Panels Today At SEALS

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

SEALs Logo (2013)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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July 28, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, July 27, 2021

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):

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July 27, 2021 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education | Permalink

Thursday, July 15, 2021

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

NTA

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

2021 NTA Equity and Inclusion Fellowship

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

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

2021 NTA/CSWEP Mentoring Dinner

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

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

Tuesday, July 13, 2021

Australian Tax Review Symposium: New Voices In Tax Reform

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

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

Thursday, July 15

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

Keynote: Critical Tax Theory: Insights and Opportunities

Session 2: Tax Administration

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

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

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

Tpc-conference-july-13

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

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

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

Keynote Address

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

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

Thursday, June 24, 2021

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

Tpc-conference-june-24-21

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

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

Opening

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

Session 1: Improving Individual Taxpayer Compliance

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

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

Tuesday, June 15, 2021

16th Annual Junior Tax Scholars Workshop At San Diego

Junior Tax 2021

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

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

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

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

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

Wednesday, June 9, 2021

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

TPC

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

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

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

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

Keynote Address

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

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

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

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

Tuesday, June 8, 2021

AALS Annual Meeting Call For Papers: New Voices In Taxation

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

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

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

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

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

Saturday, June 5, 2021

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

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

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

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

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

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

Sunday, May 30, 2021

Today's Law, Society, And Taxation Panels

LSA2021

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

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

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

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

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

Saturday, May 29, 2021

Today's Law, Society, And Taxation Panels

LSA2021

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

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

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

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

Friday, May 28, 2021

Today's Law, Society, And Taxation Panels

LSA2021

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

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

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

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

Thursday, May 27, 2021

Today's Law, Society, And Taxation Panels

LSA2021

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

Session #1:  International Taxation (Luisa Scarcella (Antwerp), Chair/Discussant):
Different countries around the world address questions of tax fairness in different ways, and have different concerns based on constitutional differences or other particularities of the nations in question. In addition, changes in technology have changed the problems nations face in the international tax arena. The papers in this session consider the global consequences of international tax law and tax competition.

  • Leandra Lederman (Indiana), Best Practices in Tax Rulings Transparency
  • Shu-Yi Oei (Boston College), Who Joins BEPS?
  • James Repetti (Boston College), U.S. Inequality, Manufacturing, and International Tax Policy
  • Melina Rocha (York), Rate Differentiation in the Value Added Tax
  • Lily Zechner (Graz), Taxing Profit and Consumption in Market Jurisdictions  

Session #2:  Optimal Tax Theory (Dominic de Cogan (Cambridge), Chair/Discussant):
At the heart of many discussions of tax policy is a question of whether the tax law achieves the right end, for all people affected by it, and how best to design the tax to achieve the desired ends. The papers in this session tackle these essential, and difficult, questions from a variety of angles, contemplating theories of tax and tax policy design.

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

Thursday, May 20, 2021

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

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

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

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

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

Friday, May 14, 2021

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

NTA

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

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

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

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

Thursday, May 13, 2021

ABA Tax Section Virtual 2021 May Meeting

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

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

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

Other Tax Profs with speaking roles include:

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

Monday, May 10, 2021

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

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

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

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

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

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

Friday, May 7, 2021

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

Deans Leadership Academy

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

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

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

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

Thursday, May 6, 2021

Tribute To Valparaiso University Law School (1879-2019)

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

Valpo (2018)Comments

Essays

Greatest Hits of Valparaiso University Law Review

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

Tuesday, May 4, 2021

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

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

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

Friday, April 30, 2021

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

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

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

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

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

Overview of the OECD Blueprints:

  • Mary Bennett (Baker McKenzie)

Are New Rules Needed for Taxing International Income?:

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

Thursday, April 22, 2021

Yale Hosts Virtual Symposium Today On Citation And The Law

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

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

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

Panel #1

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

Wednesday, April 21, 2021

Kentucky Law Journal Call For Papers: The Racial Wealth Gap

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

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

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

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

Friday, April 16, 2021

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

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

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

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

Friday, April 9, 2021

24th Annual Critical Tax Theory Conference At UC-Irvine

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

UCI_Law_1lineblue_logoThe Critical Tax Theory Conference has a long history of fostering the work of both established and emerging scholars whose research challenges and enriches the tax law and policy literature. Critical tax scholars question assumptions of objectivity in tax, as their work explores how tax law and policy impact historically marginalized groups. At a time when tax policy is once again at the forefront of politics and public discourse, the work of these and other critical tax scholars supports a more robust discussion of the role for tax law in current and future social and economic policy.

Panel #1: 

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

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

Wednesday, March 31, 2021

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

NTA

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

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

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

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

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

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

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

Tuesday, March 30, 2021

Fifth International Conference On Taxpayer Rights

5th Annual

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

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

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

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

Saturday, March 27, 2021

2021 Boston College-Tulane Tax Roundtable

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

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

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

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

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

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

Friday, March 26, 2021

Houston Hosts Energy Tax Conference Today

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

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