TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, May 24, 2019

Fourth International Conference On Taxpayer Rights At Minnesota

International Conference

The National Taxpayer Advocate hosts the Fourth International Conference on Taxpayer Rights at Minnesota. U.S. Tax Prof speakers include:

  • Alice Abreu (Temple)
  • Les Book (Villanova)
  • Lilian Faulhaber (Georgetown)
  • Richard Greenstein (Temple)
  • Kristin Hickman (Minnesota)
  • Stephanie McMahon (Cincinnati)
  • Alan Rozenshtein (Minnesota)
  • Caleb Smith (Minnesota)
  • Dennis Ventry (UC-Davis)

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May 24, 2019 in Conferences, Tax | Permalink | Comments (0)

Thursday, May 23, 2019

IDC Herzliya Hosts Conference Today On Taxation And Globalization

IDC Logo (2019)IDC Herzliya Harry Radzyner Law School hosts the Atara Kaufman Annual Conference on Law and Globalization today on Taxation and Globalization:  A Research Workshop:

Session I: International Tax Competition
Chair: Rifat Azam (IDC Herzliya)
Reuven Avi Yonah (Michigan), Globalization, Tax Competition and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective
Tsilly Dagan (Bar Ilan), International Tax Policy: Between Competition and Cooperation

Session II: Taxation of Multinationals
Chair: David Elkins (Netanya)
Joseph Bankman (Stanford), Collecting the Rent: The Global Battle to Capture MNE Profits, 72 Tax L. Rev. ___ (2019) (with Mitchell Kane (NYU) & Alan Sykes (Stanford)) (reviewed by David Elkins (Netanya) here)
Yoram Margalioth (Tel Aviv), Global Collective Action

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

Wednesday, May 22, 2019

Tax Papers At Today's Junior Faculty Forum At Richmond

Richmond (2018)Tax presentations at today's Junior Faculty Forum at Richmond:

Hayes Holderness (Richmond), Legislative Evasion through Tax:

Approximately 20 states impose specific excise taxes on the possession or sale of controlled substances (i.e., illegal drugs). Often these taxes take the form of stamp taxes, requiring the taxpayer to purchase and affix stamps to the controlled substances in his or her possession. These taxes are rarely, if ever, enforced or complied with before the taxpayer is charged in the criminal justice system for the possession of the controlled substance. Once a taxpayer is brought into the criminal justice system, the state taxing authority is alerted and an assessment for the controlled substance tax is issued.

Courts and commentators have addressed the major criminal law issues associated with the taxes—namely concerns about double jeopardy and self-incrimination. From a tax perspective, the taxes might not appear particularly problematic; they merely function as Pigouvian taxes on the possession or sale of controlled substances. However, because these taxes are imposed on activities already sanctioned through another area of law and because enforcement of the taxes relies on non-tax actors, concerns arise about the incidence and administration of the taxes. These concerns call in to question the effectiveness of controlled substances taxes and suggest that the taxes serve as low-salience vehicles for legislators to achieve non-tax policy results.

Daniel Schaffa (Richmond), Valuable Realizations (with James R. Hines Jr. (Michigan)):

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

University Of Luxembourg Hosts Seminar Today On International Tax Developments: Cross-Atlantic Perspectives

LuxThe University of Luxembourg hosts a seminar today on International Tax Developments: Cross-Atlantic Perspectives:

  • Yariv Brauner (Florida), The Digital Tax Future in the U.S. and the EU
  • Leandra Lederman (Indiana), Tax Rulings and Transparency: "Taxpayers sometimes seek advance tax rulings to obtain certainty regarding the tax treatment of planned transactions. The transparency of these rulings, including Advance Pricing Agreements regarding intra-company transfer pricing, has changed significantly in the past several years. One of the triggers for change was the 2014 “LuxLeaks” scandal, revealing what the press sometimes termed “secret tax deals” between the Luxembourg tax authority and multinational companies. Since then, legal changes require tax authorities to share cross-border advance rulings with other countries’ tax authorities. In addition, Luxembourg has formalized and modified its rulings practice. This paper examines what these legal changes have meant for Luxembourg and the United States, and whether the current level of rulings transparency is appropriate and sufficient."

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

Call For Papers: National Tax Association

NTA TampaDear tax colleagues,

You are invited to submit a paper, extended abstract, or complete session to the National Tax Association annual conference, which will be held in Tampa, November 21-23, 2019.  NTA has extended the submission deadline to June 8.

The official NTA call for papers is copied below.  This year, law professors will submit to specific subject areas, instead of submitting to a general “Law/Practitioner” area.  The subject areas include: (1) Accounting; (2) Administration and Compliance; (3) Corporate Tax; (4) Developing World; (5) International Tax; (6) Behavioral Public Finance; (7) Charity/Public Goods; (8) Environmental/ Energy; (9) Education; (10) Health; (11) Personal Tax/Labor; (12) Macro and Fiscal Policy; (13) Political Economy; (14) Retirement/SSA; (15) State/Local Public Finance; and (16) Transfers/Welfare State. 

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

Tuesday, May 21, 2019

AALS Tax Section Call For Papers: New Voices In Tax Law & Policy

AALS (2018)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 2020 AALS Annual Meeting in Washington, D.C. The works-in-progress session is tentatively scheduled for Friday, January 3, 2020. This program will provide speakers the opportunity to present their work and receive feedback from commentators in the field.

Eligibility: Scholars teaching at AALS member schools or non-member fee-paid schools with seven or fewer years of full-time teaching experience as of the submission deadline are eligible to submit papers. For co-authored papers, all authors must satisfy the eligibility criteria.

Due date: 5 p.m. PDT, Thursday, August 15, 2019.

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May 21, 2019 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Sunday, May 19, 2019

Fifth Annual Texas Tax Faculty Workshop At Houston

Houston (2017)The University of Houston Law Center hosted the Fifth Annual Texas Tax Faculty Workshop (program) on Friday:

Johnny Buckles (Houston), Curbing (or not) Foreign Influence on United States Politics and Policies through the Federal Taxation of Charities
Commentator: Terri Helge (Texas A&M)

Cal Johnson (Texas), Pay Back of the 2017 Act — Deficits by Wealth
Commentator: Bret Wells (Houston)

Bryan Camp (Texas Tech), Taxation of Electronic Gaming
Commentator: Bruce McGovern (South Texas)

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May 19, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, May 11, 2019

ABA Tax Section May Meeting

ABA 3The highlight of the ABA Tax Section May Meeting (program) in Washington, D.C. for Tax Profs is the Teaching Taxation Program:

Higher Education and Taxation: Are We Getting Tax Policy Right for the Mission of Education? The country is in a battle over the role, place, and funding of higher education. Who is it for? How should it be financed? What should it provide? The tax law impacts higher education in significant ways. This panel will examine those impacts and consider whether we get that policy right, and whether any changes are needed. The 2017 Tax Act imposed new taxes on colleges and universities with large endowments and big salaries. What will be the impact of these changes? Should public universities be able to elect in and out of section 501(c)(3) status? If so, should they be subject to a special set of rules? For-profit higher education providers are increasingly converting to nonprofit status in order to take advantages of benefits provided to tax exempt entities. Should there be rules limiting the entry of for-profit organizations? Tax law also impacts student borrowing. Do we get the incentives right or could we do better in structuring those incentives to benefit those in need?

  • Ellen Aprill (Loyola-L.A.)
  • Brian Galle (Georgetown)
  • Philip Hackney (Pittsburgh) (moderator)
  • Benjamin Leff (American)
  • Alexandra Mitchell (RSM US LLP, Washington, D.C.)
  • Kerry Ryan (Saint Louis) (chair)

Other Tax Prof speakers at the May Meeting:

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May 11, 2019 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Friday, May 10, 2019

NYU Symposium: Social Welfare Organizations — Better Alternatives To Charities?

NYU Law (2016)Symposium, Social Welfare Organizations: Better Alternatives to Charities?, 21 N.Y.U. J. Legis. & Pub. Pol'y 337-634 (2018):

Introduction:

Articles:

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May 10, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, May 3, 2019

UC-Hastings Hosts 2019 Northern California Tax Roundtable

UC-Hastings Logo 3UC-Hastings hosts the 2019 Northern California Tax Roundtable today with these papers and commentary:

Heather Field (UC-Hastings), Coping with Tax Transition Risk
Commentator: Darien Shanske (UC-Davis)

David Hasen (Florida), Inequality and Spending Policy
Commentator: Eric Rakowski (UC-Berkeley)

Darien Shanske (UC-Davis), States and the World: Another Essay on Expanding State Fiscal Capacity
Commentator: Mark Gergen (UC-Berkeley)

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May 3, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Cal-State Northridge Hosts 2019 Tax Development Conference

Cal State NorthridgeThe Bookstein Institute for Higher Education in Taxation at California State University, Northridge, in collaboration with the College of Business at Central Washington University, hosts the 2019 Tax Development Conference today at California State University, Northridge. For a list of the papers and speakers, see here. Among the papers are Hilary G. Escajeda (Denver), Human-Performed Work in an Era of Rapidly Changing Technologies:

The decades ahead will bring forth a convergence of increasingly capable technologies (e.g., artificial intelligence and robotics) that will fundamentally reshape and transform social and work environments by replacing humans in ordinary jobs. Klaus Schwab, Founder of the World Economic Forum and author of Fourth Industrial Revolution, perceptively identifies these impending paradigm shifts and argues these technologies will challenge policymakers to “think strategically about the forces of disruption and innovation shaping our future.”

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May 3, 2019 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (0)

Monday, April 29, 2019

Formulary Apportionment Workshop In Montréal

CiranoTax Prof speakers at last week's Formulary Apportionment Workshop at the Center for Interuniversity Research and Analysis of Organizations (CIRANO) in Montréal:

  • Yariv Brauner (Florida)
  • Cliff Fleming (BYU)
  • Itai Grinberg (Georgetown)
  • Walter Hellerstein (Georgia)
  • Bob Peroni (Texas)
  • Steve Shay (Harvard)

April 29, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, April 26, 2019

North Carolina Tax Institute

North Carolina Tax InstituteTax Prof presentations at the J. Nelson Young Tax Institute at North Carolina (agenda):

Cassady Brewer (Georgia State) & Bruce McGovern (South Texas), Recent Federal Income Tax Developments:

Recent Federal Income Tax Developments This session highlights significant court decisions, rulings, and statutory and regulatory federal income tax developments affecting taxpayers over the past twelve months.

Lawrence Zelenak (Duke), Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax:

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April 26, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, April 23, 2019

Kleinbard: Critical Tax Thinking

Critical Tax EdEdward D. Kleinbard (USC), Critical Tax Thinking:

This presentation [at the 22nd Annual Critical Tax Conference at Pepperdine On April 6] considers the aims of critical tax studies and offers three suggestions. First, critical tax papers too often fixate on taxes as both the problem and the solution. In many cases, in particular when progressivity is the aim, public spending is the better policy lever. Second, one should not concede that taxation imposes an inexorable tradeoff between efficiency and equity goals. This again understates the importance of the spending side of things. Taxes are a necessary cost of funding spending, and spending in turn, by reaching places where markets are incomplete, can have efficiency payoffs greater than the deadweight loss of taxation. That is, even a leaky bucket can extinguish a fire. To this end, recent research has pointed to the role of well-designed government spending in encouraging an “inclusive economy,” in which growth is both faster and more broadly shared than would otherwise be the case.

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

Saturday, April 6, 2019

22nd Annual Critical Tax Theory Conference At Pepperdine

PEPPERDINE CAMPUS WITH LOGO (2019)Pepperdine hosts the 22nd Annual Critical Tax Theory Conference (program) today and tomorrow:

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

Keynote Address:  Dorothy Brown (Emory; Visiting at Pepperdine), The Life of a Tax Crit: When Keeping It Real Can Go Really Really Wrong

Panel #1: 

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April 6, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, April 5, 2019

Georgetown Hosts Festschrift Today Honoring Daniel Halperin

Halperin (2019)Symposium, The Life and Work of Daniel Halperin:

In celebration of Daniel Halperin’s career, Georgetown University Law Center, the American Bar Foundation, and the Harvard Law School Fund for Tax and Fiscal Research are hosting a symposium focusing on Professor Halperin’s academic work. The event will include panels on taxation and the time value of money, taxation of retirement savings, and taxation of the non-profit sector, as well as a lunchtime keynote address by Professor Halperin.

Panel #1: Unmasking Interest in Disguise: Tax Law and the Time Value of Money

  • Lilian Faulhaber (Georgetown) (moderator) 
  • Michael Caballero (Covington & Burling)
  • Charlotte Crane (Northwestern)
  • David Walker (Boston University)

Keynote Address: Daniel Halperin

Panel #2: The Taxation of Retirement Savings

  • Anne Alstott (Yale)
  • Nancy Altman (Social Security Works)
  • John Brooks (Georgetown) (moderator)
  • Regina Jefferson (Catholic)

Panel #3: Taxation and the Non-Profit Sector

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April 5, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, March 30, 2019

National Tax Association Issues Call For Papers: 112th Annual Conference On Taxation

National Tax Association (2016)The National Tax Association has issued a Call for Papers for its 112th Annual Conference on Taxation in Tampa on November 21-23, 2019:

The 112th Annual Conference on Taxation will cover a broad range of topics including, but not limited to, taxation and tax policies; expenditure policies; government budgeting; intergovernmental fiscal relations; and subnational, national, and international public finance. The conference will focus, as always, on policy-relevant research bearing on taxation and government spending. Submissions from the fields of accounting, economics, law, public policy, and tax administration are encouraged.

You are invited to submit the following: individual papers to be integrated into sessions, proposals for complete sessions of papers, and proposals for panel discussions. The submission deadline is June 1, 2019. Decisions concerning the inclusion of papers and sessions will be announced in July 2019. All presenters, including members of panel discussions, must then register and pay a conference registration fee.

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March 30, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, March 29, 2019

National Tax Association Hosts 49th Annual Spring Symposium On Certain Uncertainty: Tax Policy In Unsettled Times

National Tax Association (2016)The National Tax Association hosts its 49th Annual Spring Symposium on Certain Uncertainty: Tax Policy in Unsettled Times in Washington, D.C. on May 16-17, 2019:

This year’s conference will examine the pervasive role of uncertainty in the economy and how it affects public policy. We will explore this topic in a plenary session, as well as in sessions that cover unfunded liabilities, international tax reform, modeling practices, alternative revenue sources, state and local taxes, and digital taxation.

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March 29, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, March 24, 2019

4th National People of Color Legal Scholarship Conference: People Of Color And The Future Of Democracy

NPOCAmerican University Washington College of Law, 4th National People of Color Legal Scholarship Conference: People of Color and the Future of Democracy:

Tax Reform Gone Wrong: The High Cost of Trump Tax Cuts for People of Color:
The Tax Cuts and Jobs Act, also known as #TrumpTaxCuts, made sweeping changes to our tax laws. Far from addressing, fixing, or improving institutional racism in the tax code that financially disadvantages people of color, the new law strengthened some of these provisions and even added new ones. The panel of tax scholars will deconstruct and discuss these changes and suggest how we might move forward.

  • Darrick Hamilton (The New School)
  • Randall Johnson (Mississippi College)
  • Christine Kim (Utah) (moderator)
  • Francine Lipman (UNLV)
  • Goldburn Maynard (Louisville)

Tax Policy and Social Justice
The Tax Cuts and Jobs Act was advertised as a means to reduce taxes on average for all income groups in both 2018 and 2025. However, the Tax Policy Center issued a statement indicating the TCJA favored tax breaks for businesses over people. Other studies suggest that the TCJA exacerbates longstanding patterns of wealth inequity among individuals, particularly with regard to racial identity. Economic justice, which touches the individual person as well as the social order, nationally and internationally, encompasses the moral principles which guide us in designing our economic institutions seems to make an exception for tax policy. The ultimate purpose of economic justice is to free each person to engage creatively in the unlimited work beyond economics, that of the mind and the spirit. When the system provides disproportionate resources to taxpayer of high economic means without commensurate resources to the middle and lower income taxpayers, society continues to experience widening wealth gaps that may have global effects. This panel proposal seeks to offer engaging research and discussion of tax policies and the global economic consequences we face as we continue to allow tax policy to promote and disproportionately serve the few.

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March 24, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, March 23, 2019

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

Ohio State LogoOhio State hosted a symposium yesterday on Artificial Intelligence and the Future of Tax Law and Policy (program):

Artificial intelligence and automated systems have the potential to rework everything we think about labor, leisure, and our economic future. But ideas about how to integrate these non-human actors into the tax system are only beginning to emerge. This year’s symposium, Artificial Intelligence and the Future of Tax Law and Policy, will begin a robust policy discussion on the intersection of these developing technologies and tax law in the new digital economy. Some of the country’s foremost experts in tax and the digital economy will discuss how to write laws that robots can read, whether robots can or should be taxpayers, how AI will affect enforcement and compliance, and what the broader economic picture means for tax law and labor.

Panel #1: Writing Laws that Robots Can Read

  • Joshua Blank (UC-Irvine)
  • Allison Christians (McGill)
  • Sarah Lawsky (Northwestern)
  • Leigh Osofsky (North Carolina)

Panel #2: Taxing Robots

  • Stephanie Hoffer (Ohio State)
  • Robert Kovacev (Norton, Rose, Fulbright)

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

Friday, March 22, 2019

Tulane Hosts 9th Annual Tax Roundtable Today

Tulane (2015)Tulane hosts its 9th Annual Tax Roundtable today:

The Tulane Tax Roundtable brings together tax scholars from around the country, resident Tulane Faculty, and Tulane students for discussion and debate about important tax policy issues of our time. The roundtable showcases the drafts and works-in-progress of its participants and subjects these works to rigorous analysis in a discussant-driven workshop format.

9:00 am:  Manoj Viswanathan (UC Hastings), Hyperlocal Responses to the SALT Deduction Limitation, 71 Stan. L. Rev. Online ___ (2019)
Discussant: Steven Sheffrin (Tulane)

9:45 am:  Miranda Perry Fleischer (San Diego), A New Look at Old Money: Taxing Second Generation Wealth 
Discussant: Diane Ring (Boston College)

10:45 am:  Shu-Yi Oei (Boston College), Legislation and Comment: The Making Of the § 199A Regulations (with Leigh Osofsky (North Carolina))
Discussant: Zachary Liscow (Yale)

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

Wednesday, March 6, 2019

Fourth International Conference On Taxpayer Rights

Taxpayer Rights 2The National Taxpayer Advocate is convening the fourth International Conference on Taxpayer Rights (agenda) on May 23-24, 2019 at Minnesota:

The conference brings together government officials, scholars, and practitioners from around the world to explore how global taxpayer rights serve as the foundation for effective tax administration. For two days, speakers, panelists and attendees will explore the role of taxpayer rights in the digital age, and the implications of the expanding digital environment for transparency, certainty, and privacy in tax administration.

Panel discussions will focus on the following and more:

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March 6, 2019 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (0)

Friday, March 1, 2019

Call For Papers And Commentators: 22nd Annual Critical Tax Conference At Pepperdine (April 6-7, 2019)

Pepperdine (2019)Pepperdine is delighted to host the 22nd Annual Critical Tax Conference on April 6-7, 2019:

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

Our keynote speakers are:

  • Dorothy Brown (Emory)
  • Ed Kleinbard (USC)

As at past Critical Tax Conferences, the 2019 conference will feature two types of sessions: (1) work-in-progress presentations, and (2) informal "incubator" sessions at which a participant will speak briefly about a paper idea and solicit suggestions. Both types of sessions are meant to be informal, friendly environments in which participants can share their ideas and receive constructive feedback. You need not present a paper of your own. Historically, every attendee has either presented a paper, offered ideas about a nascent project at an “incubator” session, or commented on another presenter’s work.

If you would like to attend, please RSVP here by March 5.

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March 1, 2019 in Conferences, Legal Education, Scholarship, Tax | Permalink | Comments (1)

Houston Hosts Energy Tax Conference Today

Houston (2017)The University of Houston Law Center hosts the 1st Annual Denney L. Wright International Energy Tax Conference and the Houston Business and Tax Law Journal 19th Annual Symposium today on Exploring the International Energy Climate. Tax panels include:

  • US International Tax Law Update (Bret Wells,  Houston)
  • Canada’s Energy Investment Tax Issues (Michael Colborne, Thornsteinsson Law Firm, Canada)

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March 1, 2019 in Conferences, Tax | Permalink | Comments (0)

Tuesday, February 19, 2019

Call For Papers: UC-Davis/ACTEC Symposium On Empirical Analysis Of Wealth Transfer Law

ACTEC UCD (2019)UC-Davis Law School and The American College of Trust and Estate Counsel have issued a Call for Papers for a symposium on Empirical Analysis of Wealth Transfer Law to be held at UC-Davis Law School on Friday, October 11, 2019, with papers to be published in the UC Davis Law Review:

The event’s goals are to bring together established and emerging scholars and to foster discussion about empirical scholarship about wills, nonprobate transfers, intestacy, inheritance taxation, and related issues.

If you would like to be considered to present a paper, please email an abstract of no more than two pages to Professor David Horton by March 1, 2019. The Law Review will notify those selected by March 15, 2019. Please be aware that speakers must submit drafts that are ready for the editing stage of the production process by mid-November 2019.

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February 19, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, February 14, 2019

Tax Prof Presentations At The Right to Bequeath Conference In Germany

TUTax Prof presentations at the The Right to Bequeath conference at TU Braunschweig (Germany):

Jennifer Bird-Pollan (Kentucky), Taxing Inherited Wealth in the Twenty-First Century:

The concentration of wealth in the hands of the wealthiest is growing around the world, but, at the same time, taxes on the transfer of wealth, at least in the United States, are shrinking. In light of this growing inequality, and the seeming public objections to the resulting stratification of society, might it be time to reconsider the taxes imposed on the transfer of wealth? And, if so, what method of taxing transfers of wealth best matches the desired social outcomes? Should taxation of wealth transfers focus primarily on the total wealth of the transferor, or instead on the amount received by the transferee? This project considers these questions, in particular with an eye towards the evolving wealth transfer taxation in place in a variety of tax systems.

David Duff (British Columbia), Wealth Transfers, Distributive Justice and Taxation:

Among the causes of increased economic inequality and a growing concentration of income and wealth among the top 1%, the intergenerational transfer of wealth is a major factor, which is expected to become even more significant in the coming years. This article reviews normative arguments for and against gratuitous transfers of wealth, and develops proposals for the design of a tax on the transfer of wealth to facilitate or encourage normatively attractive aspects of gratuitous wealth transfers while discouraging normatively unattractive results.

Miranda Perry-Fleischer (San Diego), Death and Charity:

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February 14, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Call For Proposals: Association For Mid-Career Tax Law Professors

The Association for Mid-Career Tax Law Professors (“AMT”) has issued a Call for Proposals:

Mid-CareerThe 2019 AMT organizing committee—Michelle Drumbl (Washington & Lee), Heather Field (UC-Hastings), Miranda Fleischer (San Diego), Brian Galle Georgetown), Shu-Yi Oei (Boston College), and Darien Shanske (UC-Davis)—welcomes proposals for our annual conference.

AMT is a recurring conference intended to bring together relatively recently tenured professors of tax law for frank and free-wheeling scholarly discussion. Our fifth (!) annual meeting will be held on Thursday and Friday, June 13 and 14, 2019, at the lovely & temperate campus of the University of San Diego. We’ll begin early on Thursday and adjourn by noon on Friday. Sunscreen is not provided but strongly recommended.

2015 Conference at Ohio State (Day 1Day 2)
2016 Conference at UC-Davis (Day 1Day 2)
2017 Conference at Arkansas (Day 1, Day 2)

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February 14, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, February 11, 2019

UC-Irvine Hosts A Conference Today On Tax Reform: One Year Later

UC Irvine Logo (2019)The UC-Irvine Graduate Tax Program hosts its first annual tax conference today on Tax Reform: One Year Later:

Panel #1: Domestic Provisions in the TCJA

  • Victor Fleischer (UC-Irvine) (moderator)
  • Elizabeth Crouse (K&L Gates)
  • David Miller (Proskauer) 
  • Tony Nitti (WithumSmith+Brown)
  • Orla J. O’Connor (KPMG)

Panel #2: International Provisions in the TCJA

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February 11, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, February 4, 2019

UC-Irvine Conference: Tax Reform — One Year Later

UC Irvine Logo (2019)The UC-Irvine Graduate Tax Program hosts its first annual tax conference on Tax Reform: One Year Later on Monday, February 11.  The keynote speaker is Mark Prater (Managing Director, Tax Policy Services, PriceWaterhouseCoopers (Washington, D.C.)).

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February 4, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, February 1, 2019

Georgetown/International Tax Policy Forum Conference: Who Should Tax International Income?

GITEPThe Georgetown Law School Institute of International Economic Law (IIEL) and the International Tax Policy Forum (ITPF) host a conference today on Who Should Tax International Income? (program):

Panel #1: Recent Efforts to Assert Taxing Right

  • James R. Hines, Jr. (Michigan) (moderator)
  • William Morris (PwC)

Panel #2: Expanding Source, Destination, and User Taxation

  • Mihir Desai (Harvard) (moderator)
  • Michael Devereux (Oxford)
  • Lilian Faulhaber (Georgetown)
  • Ruud de Mooij (IMF)

Panel #3: Strengthening Residence-Basis Taxation

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February 1, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, January 28, 2019

Georgetown/International Tax Policy Forum Conference: Who Should Tax International Income?

GITEPThe Georgetown Law School Institute of International Economic Law (IIEL) and the International Tax Policy Forum (ITPF) are hosting a conference on Who Should Tax International Income? on February 1 (program) (registration):

Conventions and concepts developed under the auspices of the League of Nations have served as the architecture for international tax relations among developed economies for almost 100 years. Over the last few years, however, historic concepts regarding jurisdiction to tax, attribution of profits to permanent establishments, and arm’s-length transfer pricing have come under pressure. Notable national developments include the UK diverted profits tax, the German royalty barrier, the French and Italian digital services taxes, and the U.S. Base Erosion and Anti-abuse Tax (BEAT), to name just a few.

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January 28, 2019 in Conferences, Tax | Permalink | Comments (1)

Thursday, January 17, 2019

ABA Tax Section Midyear Meeting

ABA 3The ABA Tax Section Midyear Meeting kicks off today in New Orleans. Two highlights are:

Teaching Taxation: Tax Advice in the Age of the 24-Hour News Cycle
Recent instances of exposure by the press of aggressive tax planning and tax avoidance by prominent businesses, individuals or families raise unique substantive, ethical, and other legal issues for the tax community. Practitioners advising famous clients may need to assess not only the likelihood of future examinations, but also public disclosure due to whistleblowers, cooperators, and data leaks. Reporters investigating past tax compliance may recruit tax professionals for technical assistance and expertise to uncover suspect transactions, unreported income, or improper deductions or credits. The release of such information, and related commentary from various media outlets, may pressure Federal and state tax authorities, law enforcement officials, or regulators to open audits or investigations that could result in substantial tax adjustments and/or various civil and criminal penalties. This panel will explore these issues from a variety of perspectives.

  • Caroline Ciraolo (Kostelanetz & Fink, Washington, D.C.)
  • David Cay Johnston (DCReport.org)
  • Michael Lang (Chapman) 
  • Michael Plowgian (KPMG, Washington, D.C.)
  • Kerry Ryan (St. Louis) (Chair)
  • Lee-Ford Tritt (Florida) (moderator)

Teaching Taxation: Current Developments in Individual, Corporate, Partnership, and Estate & Gift Taxation
This session will review the most significant statutory enactments, judicial decisions, IRS rulings,
and Treasury regulations promulgated during the last twelve months that affect general income
taxation, corporate taxation, partnership taxation, wealth transfer taxation, and tax procedure.

  • Elaine Gagliardi (Montana)
  • Philip Hackney (Pittsburgh)
  • Bruce McGovern (South Texas) (moderator)

Other Tax Prof speakers include:

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January 17, 2019 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Tuesday, January 15, 2019

7th Annual NYU/UCLA Tax Policy Symposium: New Approaches To The International Tax Base

NYUUCLANYU/UCLA Tax Policy Symposium, New Approaches to Calculation and Allocation of the International Tax Base,  71 Tax L. Rev. 471-623 (2018)

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January 15, 2019 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, January 8, 2019

Leiter Urges Boycott Of New SEALS' Faculty Recruitment Conference

SEALs Logo (2013)Following up on yesterday's post, SEALS Launches Law Faculty Recruitment Conference As Alternative To AALS Meat Market: Earlier, Cheaper, And More Inclusive:  Brian Leiter (Chicago), SEALS Decides to Screw Over Academic Job Seekers...:

I'm not aware of any other academic field where there are competing hiring conferences. Their absence is easy to explain: it's costly enough--in time and money--to seek an academic job, without having to think about going to two different conferences. In other fields, the main professional organization runs a hiring conference, which simplifes things for job seekers. I will be advising all Chicago candidates to ignore Professor Weaver's vanity project, and I would urge all hiring schools, including those that are part of SEALS, to boycott this process.

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January 8, 2019 in Conferences, Legal Education | Permalink | Comments (2)

Monday, January 7, 2019

AALS Tax Prof Dinner

Saturday, January 5, 2019

Highlights At Today's AALS Annual Meeting

AALS (2018)

The 2017 Tax Changes: One Year Later (10:30 am - 12:15 pm)
Congress passed H.R. 1, a major piece of tax legislation, at the end of 2017. The new law made important changes to the individual, business, and cross-border business taxation. This panel will discuss the changes and the issues and questions that have arisen with respect to the new legislation over the past year. Panelists will address several topics, including international tax reform, choice-of-entity, the new qualified business income deduction (§ 199A), federal-state dynamics, budgetary and distributional impacts, the state of regulatory guidance, technical corrections and interpretive issues, and the possibility of follow-on legislation.

  • Karen C. Burke (Florida)
  • Ajay K. Mehrotra (Northwestern)
  • Shu-Yi Oei (Boston College) (moderator) 
  • Leigh Osofsky (North Carolina)
  • Daniel N. Shaviro (NYU)

Tax Section

New Voices in Tax Policy and Public Finance (3:30 pm - 5:15 pm)

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January 5, 2019 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Friday, January 4, 2019

Invitation: Pepperdine Law School Reception Today At AALS

Pepperdine (2019)

Pepperdine Law School invites law professors and deans to a reception
hosted by Dean Paul Caron at the 2019 AALS Annual Meeting in New Orleans:

Friday, Jan. 4, 5:30 - 7:30 p.m.
Bridge Room | Hilton New Orleans Riverside
Please join us for hors d'oeuvres and a hosted bar

January 4, 2019 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Thursday, January 3, 2019

Invitation: Pepperdine Law School Reception At AALS

Pepperdine (2019)

Pepperdine Law School invites law professors and deans to a reception
hosted by Dean Paul Caron at the 2019 AALS Annual Meeting in New Orleans:

Friday, Jan. 4, 5:30 - 7:30 p.m.
Bridge Room | Hilton New Orleans Riverside
Please join us for hors d'oeuvres and a hosted bar

January 3, 2019 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Wednesday, January 2, 2019

Pepperdine At The AALS Annual Meeting

AALS PepperdineThursday, Jan. 3 (10:30 am): Derek Muller, Weaponizing the Ballot (Works-in-Progress Workshop) (Federalist Society)

Thursday, Jan. 3 (1:30 pm): Barry McDonald, Partisan Conflict and the Legitimacy of the Supreme Court (Hot Topics)

Friday, Jan. 4 (8:30 am): Trey Childress, The Hague Judgments Convention (Conflict of Laws)

Friday, Jan. 4 (5:30 - 7:30 pm): Pepperdine Law School Reception with food and drink (Bridge Room, Hilton New Orleans Riverside)

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January 2, 2019 in Conferences, Legal Education | Permalink | Comments (0)

Sunday, December 23, 2018

Symposium: Christian Legal Thought

SJSymposium, Christian Legal Thought, 56 J. Cath. Legal Stud. 1-83 (2017):

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December 23, 2018 in Conferences, Legal Education, Scholarship | Permalink | Comments (1)

Tuesday, December 18, 2018

Call for Papers: Michigan Junior Scholars Conference

JuniorMichigan Law School has issued a call for papers for its Fifth Annual Junior Scholars Conference:

The University of Michigan Law School invites junior scholars to attend the 5th Annual Junior Scholars Conference, which will be held on April 26-27, 2019 in Ann Arbor, Michigan.

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December 18, 2018 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Symposium: The Impact Of Formative Assessment — Emphasizing Outcome Measures In Legal Education

Symposium, The Impact of Formative Assessment: Emphasizing Outcome Measures in Legal Education:

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December 18, 2018 in Conferences, Legal Education, Scholarship | Permalink | Comments (0)

Monday, December 10, 2018

Oxford Conference On International Tax Cooperation

OxfordTax Prof paper presentations at the Oxford Conference on International Tax Cooperation: The Challenges and Opportunities of Multilateralism include:

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December 10, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, December 3, 2018

Georgetown Symposium: Reimagining Taxation In The Age Of Digital Disruption

Georgetown (2016)Georgetown hosts a symposium today on The Digital Economy: Reimagining Taxation in the Age of Digital Disruption:

A growing number of countries are proposing digital services taxes that would impact big U.S. companies – such as Amazon, Apple and Facebook – and some U.S. leaders are pushing back. This one-day symposium will explore and contextualize a raging debate over whether digital companies are somehow different and outside the norms of international tax law. Should international tax rules be reformed in a digitized economy? Are digital taxes the next trade barrier? How might Blockchain, AI and other evolving tech impact taxation and compliance? Experts from industry and academia along with government officials from several countries will explore these and other questions. U.S. Deputy Assistant Secretary of Treasury Chip Harter will deliver keynote remarks.

Tax Prof participants include:

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December 3, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, November 18, 2018

NTA 111th Annual Conference On Taxation

National Tax Association (2016)Highlights of the National Tax Association 111th Annual Conference on Taxation in New Orleans (full program here):

Plenary Panel on Fiscal Policy After the Midterm Elections
Moderator: William Gale (Brookings)
Panelists: Michael Graetz (Columbia), James Hines (Michigan), Mark Prater (PricewaterhouseCoopers), Kim Rueben (Tax Policy Center), Betsey Stevenson (Michigan)

Digital Aspects of International Tax
Chair: Omri Marian (UC-Irvine)

Inequality and Taxation
Chair: Patrick Sharma (Cooley)

Legal Perspectives on the TCJA
Chair: Lilian Faulhaber (Georgetown)

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November 18, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Sunday, November 11, 2018

Michigan Hosts 13th Annual Empirical Legal Studies Conference

Michigan Law Logo (2015)Tax papers at the 13th Annual Empirical Legal Studies Conference at Michigan:

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November 11, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Florida Hosts 14th Annual International Tax Symposium

Florida Logo (2017)The University of Florida Graduate Tax Program hosted its Fourteenth International Taxation Symposium on Friday:

  • Andrés Báez (Universidad Carlos III, Madrid) & Yariv Brauner (Florida), Taxing the Digital Economy.... Seriously, 46 Intertax 462 (2018)
  • Patricia A. Brown (Miami), Can Anyone be Trusted to Enforce National Treatment Disciplines with Respect to Tax Matters?

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November 11, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, November 5, 2018

Shaviro Presents The New Non-Territorial U.S. International Tax System Today At Copenhagen Business School

Shaviro (2018)Daniel N. Shaviro (NYU) presents The New Non-Territorial U.S. International Tax System, Part 1, 160 Tax Notes 57 (July 2, 2018), and Part 2, 160 Tax Notes 171 (July 9, 2018) (reviewed by David Elkins (Netanya) here), at today's Copenhagen Business School Annual Tax Conference.

These papers, published in Tax Notes, examine and analyze the three main international provisions in the 2017 tax act. Part 1 of this report discusses how one could more crisply, comprehensively, and accurately conceptualize international tax policy than through the outdated and unhelpful language of “worldwide versus territorial.” It also explores the reasons for several key margins’ normative ambiguity, which include the tension between what I call unilateral and strategic approaches to international tax policymaking. Only the latter involves considering how a given country’s international tax policy choices might subsequently affect other countries’ behavior. Thus, for example, engaging in tax competition is not inherently strategic in my sense of the term. Indeed, tax competition fails to be strategic if it involves overlooking how one’s own tax law changes might affect what other countries later do. Unfortunately, although all sophisticated actors in international tax policy should consider the strategic aspect, it tends to make the underlying policy choices even harder to parse confidently. Strategic interactions are often unpredictable, and even more so when they involve government actors who are subject to the vagaries of domestic politics.

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November 5, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

McGill Law Journal Symposium: Regulatory Challenges On The Edge Of Technology

Sunday, November 4, 2018

Call for Papers: Cambridge Tax Policy Conference On Tax Justice And Tax Law

Cambridge LogoUniversity of Cambridge Centre for Tax Law, Call for Papers: Tax Policy Conference 2019:

The Centre for Tax Law at the University of Cambridge is delighted to invite proposals for papers to be presented at our fourth Tax Policy Conference on Monday 8 and Tuesday 9 July 2019.

The topic of the conference is Tax Justice and Tax Law. Possible areas of interest include, but are not restricted to, the following:

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November 4, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)