TaxProf Blog

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

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how one could more crisply, comprehensively, and accurately conceptualize international tax policy than through the outdated and unhelpful language of “worldwide versus territorial.”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)

Harvard Conference: Christianity And The Common Good

HLS
Harvard Law Today, Christianity and the Common Good (program):

A panel of legal and theological authorities came together at Harvard Law School to discuss the topic, Christianity and the Common Good. Presented by Harvard with the Thomistic Institute, which aims to promote intellectual Christian thought at universities, the conference brought together a number of guests including Supreme Court Associate Justice Neil Gorsuch ’91, who gave the keynote address. (Justice Gorsuch’s address was closed to the press.)

In one panel discussion, three distinguished guests—Fr. Dominic Legge of the Thomistic Institute, Adrian Vermeule ’93, Ralph S. Tyler Professor of Constitutional Law at Harvard Law School, and Jacqueline Rivers, professor of African-American studies at Harvard University—explored the topic of the common good from the respective viewpoints of Christian philosophy, black cultural history, and political theory.

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November 4, 2018 in Conferences, Legal Education | Permalink | Comments (1)

Friday, November 2, 2018

W&L Hosts Symposium Today On Taxes, Poverty, And Social Policy

W&L Logo (2014)The Washington and Lee Journal of Civil Rights and Social Justice hosts a symposium today on Always with Us? Taxes, Poverty, and Social Policy:

Keynote Address:  Susannah Camic Tahk (Wisconsin), The Tax War on Poverty

Participants:

  • Leslie Book (Villanova)
  • Nina Chowdhry (Ernst & Young)
  • Michelle Drumbl (Washington & Lee)
  • Art Goldsmith (Washington & Lee)
  • Jonathan Grossberg (Robert Morris)
  • Damon Jones (Chicago)
  • Michelle Layser (Illinois)

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November 2, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, November 1, 2018

Iowa Symposium: Wealth Transfer Law In Comparative And International Perspective

IowaACTECSymposium, Wealth Transfer Law in Comparative and International Perspective, 103 Iowa L. Rev. 1877-2388 (2018) (call for papers here):

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November 1, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, October 30, 2018

Yale Symposium: Reflections On The 2017 Tax Act

Yale Law Journal Logo (2018)Symposium, Reflections on the 2017 Tax Act, 128 Yale L.J. F. 315-431 (Oct. 25 2018):

The 2017 Tax Act, sometimes called the Tax Cuts & Jobs Act, has been heralded by some as historic reform and by others as Armageddon. This Collection analyzes the Act, exploring the process by which it was passed, the values that undergird its policies, and how specific provisions will affect the structure of the U.S. and global economy moving forward.

  • Michael J. Graetz (Columbia), Foreword—The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, 128 Yale L.J. F. 315 (Oct. 25 2018):  "This Essay argues that the 2017 Tax Act provides neither an effective nor stable solution to the nation’s economic and fiscal challenges."
  • Rebecca M. Kysar (Fordham), Critiquing (and Repairing) the New International Tax Regime, 128 Yale L.J. F. 339 (Oct. 25 2018): "The 2017 Tax Act significantly changed the U.S. international tax regime. The legislation, however, failed to solve existing problems and opened the door to new ones. This Essay addresses these shortcomings, and outlines recommendations for a better approach."
  • Susan C. Morse (Texas), International Cooperation and the 2017 Tax Act, 128 Yale L.J. F. 362 (Oct. 25 2018): "Some have criticized the 2017 Tax Act for lowering the corporate tax rate. This Essay argues instead that Congress deserves credit for bringing the U.S. rate in line with other OECD countries, potentially saving the corporate tax by establishing a minimum global rate."

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October 30, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, October 26, 2018

Temple Hosts A Symposium Today On Taxpayer Rights In The United States

TempleThe Temple Law Review hosts a symposium today on Taxpayer Rights in the United States: All the Angles:

Panel #1: The Federal TBOR – What Does it Mean, and What Can it Do?

  • Leslie Book (Villanova) (moderator)
  • Keith Fogg (Harvard)
  • Richard Greenstein (Temple)
  • Kristin Hickman (Minnesota)
  • Leandra Lederman (Indiana)

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October 26, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Fordham Hosts Symposium Today On The Future Of The New International Tax Regime

Fordham LogoFordham hosts a symposium today on The Future of the New International Tax Regime:

Keynote, Rosanne Altshuler (Rutgers)

Panel #1:

  • Michael Graetz (Columbia)
  • Rebecca Kysar (Fordham)
  • Susan C. Morse (Texas)
  • Daniel N. Shaviro (NYU)
  • Fadi Shaheen (Rutgers) (moderator)

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October 26, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, October 22, 2018

Call For Tax Papers And Presentations: 4th International Conference On Taxpayer Rights

ICTR

Call For Conference Papers and Presentations: 4th International Conference on Taxpayer Rights: Taxpayer Rights in the Digital Age: Implications for Transparency, Certainty, and Privacy:

The National Taxpayer Advocate will convene the 4th International Conference on Taxpayer Rights on May 23 and 24, 2019, in Minneapolis, Minnesota. The conference is hosted by the University of Minnesota School of Law and sponsored by Tax Analysts, with technical assistance from IBFD. The 2019 conference 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.

We are currently seeking presentation and paper proposals on a range of topics. In developing proposals, the conference encourages proposals from multiple disciplines (e.g., from the fields of law, economics, psychology, anthropology, sociology, computer science as well as from government officials and ombuds and taxpayer advocates) that address the following topics:

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October 22, 2018 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (0)

Saturday, October 20, 2018

Tax Reform Gone Wrong: Exposing The High Cost Of Trump Tax Cuts For People Of Color

Conference LogoTax panel at the yesterday's Conference on Coalitions of Color and the Rule of Law in the Trump Administration at UNLV, jointly sponsored by Western Law Professors of Color and the Conference of Asian Pacific American Law Faculty:

TaxReform Gone Wrong: Exposing 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.

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

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October 20, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (3)

Tuesday, October 9, 2018

Sexual Harassment At Annual Academic Meetings

Following up on my previous post:  Inside Higher Ed, Sexual Harassment at the Annual Meeting:

Even in the era of Me Too, many academics report that annual meetings of disciplinary associations are environments where rude and/or harassing behavior is all too common. Disciplinary meetings feature large power imbalances — young scholars seeking jobs and senior scholars doing interviews. Many of those interviews take place in decidedly unprofessional locations such as hotel rooms. And some academics see these meetings as a chance to drink to excess and to encourage a (legally and ethically questionable) philosophy of "what happens at the annual meeting, stays at the annual meeting."

The American Historical Association has released a summary of a survey it conducted of those who have attended its annual meeting over any of the last five years. The association found significant minorities of its members reported that they had experienced demeaning or insulting behavior. And a small minority (but one that the association summary says is still of concern) experienced harassment of various types.

American Historical Association, Results of the 2018 AHA Survey on Sexual Harassment:

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October 9, 2018 in Conferences, Legal Education | Permalink | Comments (0)

Monday, October 8, 2018

Call For Panelists: AALS Hot Topics Program On Trump And Taxes

AALS (2019)Diane Klein (La Verne) seeks tax professors interested in joining a panel proposal for a Hot Topics panel on Trump and Taxes at the AALS Annual Meeting in New Orleans (Jan. 2-6, 2019). The recent New York Times story about the Trump family empire implicates a variety of tax and estate-planning issues. Panelists are sought with interest and expertise in any or all of the following: estate/gift tax (current and historical perspectives), real estate and taxation, corporate tax, tax minimization, New York taxes, family tax planning — or any other tax issue that may be relevant. Proposals are due October 19, 2018, so please contact Prof. Klein at  by October 12, 2018, with a description of your contribution.

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October 8, 2018 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Thursday, October 4, 2018

ABA Tax Section Fall CLE Meeting

ABA Tax Section 2The ABA Tax Section kicks off its three-day joint fall meeting with the ABA Real Property, Trust and Estate Law Section today in Atllanta.  The full program is here. The highlight is:

Individual & Family Taxation — SALT Deduction Limit Workarounds Panel. This panel will discuss the various strategies that States are implementing to provide a workaround to the 2017 Tax Act’s state and local tax deduction limit. In general, these programs use contributions to various state-sponsored funds or programs that offer a credit against state tax liability. The panel will evaluate and discuss the legal merits of such workarounds.

  • Andy Grewal (Iowa)
  • Kirk Stark (UCLA)
  • Timothy Todd (Liberty)

Other Tax Profs with speaking roles include:

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October 4, 2018 in ABA Tax Section, Conferences, Tax | Permalink | Comments (0)

Wednesday, October 3, 2018

Georgia State Hosts Workshop Today On Contemporary Issues In Tax Administration

Georgia State Logo (2017)Georgia State hosted a workshop today on Tax Justice for All: Examining Contemporary Issues in State and Federal Tax Administration:

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

Tuesday, October 2, 2018

Duke Symposium: The Past, Present, And Future Of The Federal Tax Legislative Process

Law and Contemporary ProblemsSymposium, The Past, Present, and Future of the Federal Tax Legislative Process, 81 Law & Contemp. Probs. 1-279 (2018):

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October 2, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, September 27, 2018

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

Law & SocietyNeil Buchanan (George Washington) has issued his annual call for tax papers and panels for next year's annual meeting of the Law & Society Association in Washington, D.C. (May 30 - June 2, 2019):

For the fifteenth year in a row, I will organize sessions for the Law, Society, and Taxation group (Collaborative Research Network 31).  For the third year in a row, I am pleased to be joined in these organizational efforts by Professors Jennifer Bird-Pollan and Mirit Eyal-Cohen.

Although there is an official call for papers, please remember that you are not bound by the official theme of the conference.  We will give full consideration to proposals in any area of tax law, tax policy, distributive justice, interdisciplinary approaches to tax issues, and so on.

The deadline for submissions is before midnight (Eastern Time) Wednesday, November 7, 2018.

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September 27, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Call For Trusts & Estates Papers And Panels: Law & Society Annual Meeting

Law & SocietyBridget Crawford (Pace) has issued a call for trusts & estates papers and panels for next year's annual meeting of the Law & Society Association in Washington, D.C. (May 30 - June 2, 2019):

Organizers of the newly-formed Trusts & Estates Collaborative Research seek proposals that explore any aspect of the law, practice or effects of trusts and estates, broadly defined. Successful proposals likely will bear in some way on succession (also referred to as inheritance) and/or wealth transfers (whether at death or during lifetime, outright or in trust). Subjects of inquiry may involve any aspect of government or social policy with respect to trusts, estates, inheritance, wealth transfer, equity or courts with jurisdiction over these issues.

If you would like to present a paper as part of a Trusts and Estates CRN panel, please submit a 500-word abstract by Monday, October 8, 2018 at 5:00 p.m. GMT to the CRN chairs, Professor Bridget Crawford and Professor Kate Galloway. The CRN chairs will then attempt to organize the papers into panels with cohesive themes.

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September 27, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, September 21, 2018

Teaching Symposium: How A Law Faculty Stays Ahead Of The Curve

Indiana Indianapolis LogoSymposium, Upward! Higher: How a Law Faculty Stays Ahead of the Curve, 51 Ind. L. Rev. 413-70 (2018):

Full-time and part-time faculty of the IU McKinney School of Law convened together with campus and university partners from the IUPUI Center for Teaching and Learning and Indiana University e-Learning Design and Services for the second annual “Upward!” teaching symposium at the beginning of Fall Semester 2017. The two-day gathering involved panel discussions on topics including online teaching, online course design, teaching externships, designing lessons for the law school’s active learning classrooms, teaching international students, and teaching with an eye to the bar exam. Participants enjoyed a field trip to IUPUI campus offices supporting the university’s teaching mission, including the Center for Teaching and Learning and the recording studio. Panelists contributed to this joint publication, which includes sole- or joint-authored submissions by Professors Adams, Baker, Boyne, Huffman, Ryznar, Shope, and Sullivan; an introduction by Dean Klein and Professor Huffman; and reactions to the primary papers. These submissions reflect a variety of scholarly methods, drawing from empirical study, anecdotal observation, and theoretical analysis.

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September 21, 2018 in Conferences, Legal Education, Scholarship, Teaching | Permalink | Comments (1)

Monday, September 17, 2018

Call For Tax Papers And Panels: SEALS 2019 (Boca Raton, Florida)

SEALs Logo (2013)It's already time to think about SEALS 2019!  The conference will be held July 28-August 3, 2019 in Boca Raton, Florida.  The conference submission tool is now open, and I am eager to coordinate people who are interested in presenting tax work at the SEALS conference into relevant panel groups.  In addition, we have also had very successful Tax Policy Discussion Groups in recent years.  Panels are generally composed of 4 to 5 people speaking for 15 to 20 minutes each.  I will attempt to group papers so that panels include papers on similar topics.  The Discussion Group includes about 10 people, each speaking for 5-8 minutes on a topic related to tax policy, broadly interpreted.  This has often included topics that are not necessarily fully formed paper ideas, but are thoughts the presenter has had on something he or she would like to discuss with a group of smart, informed people in an informal setting.  Both types of presentation have been very successful in the past.  Each presenter may participate in one Panel AND one Discussion Group.

So, if you are interested in submitting to SEALS and would like me to include you in a group of other tax profs, please email jbirdpollan@uky.edu with the following information:

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September 17, 2018 in Conferences, Legal Education, Tax | Permalink | Comments (0)

Thursday, August 23, 2018

Call For Papers: Australasian Tax Teachers’ Annual Conference On Taxation, Innovation and Education: Tax In A Changing World

Call for Papers:  Australasian Tax Teachers’ Association’s 31st Annual Conference:

We invite you to submit a paper to the upcoming Australasian Tax Teachers’ Association’s 31st Annual Conference. The theme of the conference is Taxation, Innovation and Education: Tax in a Changing World.

The Curtin Law School at Curtin University will host the conference at the Duxton Hotel in Perth from 16th to 18th January 2019.

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August 23, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, August 10, 2018

Tax Panels Today At SEALS

SEALs Logo (2013)Tax panels today at the 2018 SEALS Annual Conference in Ft. Lauderdale:

Tax Reform in the Trump Era
Congress and the Trump administration are working hard to institute a series of tax reforms focused in a variety of different areas, ranging from changing the individual rate structure to altering the international tax regime. This discussion group considers a variety of issues raised in the tax reform arena. Members of the discussion group consider both reforms already enacted by Congress and alternative proposals that either may still be enacted or that should have been enacted.

  • Alice Abreu (Temple)
  • Jennifer Bird-Pollan (Kentucky ) (moderator)
  • Neil Buchanan (George Washington)
  • William Byrnes (Texas A&M)
  • Cliff Fleming (BYU)
  • David Gamage (Indiana)
  • Rebecca Morrow (Wake Forest)
  • Shu-Yi Oei (Boston College)
  • Bret Wells (Houston)

Tax Law and Statutory Interpretation
Participants in this panel consider a variety of issues related to the design of particular tax law provisions, and the way that the drafting of tax legislation affects how that law will be interpreted. Topics considered include the taxation of employment non-compete arrangements, state level wealth transfer tax provisions, tax-exemption provisions, and social justice as it applies to particular taxpayers affected by the system.

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August 10, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Thursday, August 9, 2018

Tax Panels Today At SEALS

SEALs Logo (2013)Tax panels today at the 2018 SEALS Annual Conference in Ft. Lauderdale:

Tax Compliance and Tax Privacy:
This panel will explore cutting-edge issues in tax compliance, domestic information reporting and international information sharing, and tax privacy. The topics include recent developments in the behavioral economics and psychology of tax compliance, the rapidly evolving use of technology and big data in tax enforcement and its impact on the privacy of taxpayers, tax information and the suppression of political rivals, and related issues.

  • William Byrnes (Texas A&M) (moderator)
  • Leandra Lederman (Indiana)
  • Francine Lipman (UNLV)
  • Bret Wells (Houston)

The Future of Tax Law
This panel considers a variety of matters related to tax law design. Among the topics to be considered are matters related to international tax law design, social justice in the application of tax law to individual low-income taxpayers, the taxation of marijuana, the taxation of robots, and public-private partnerships. In each instance, the elements of good tax law design will be considered and applied to the issue in question.

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August 9, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, July 25, 2018

Netanya Hosts 5th International Roundtable Today On Taxation And Tax Policy

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July 25, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, July 24, 2018

Symposium: The 70th Anniversary Of SEALS

SEALs Logo (2013)Symposium, The Southeastern Association of Law Schools: Seventieth Anniversary Stories, 86 UMKC L. Rev. 495-625 (2018):

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July 24, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (1)

Monday, July 23, 2018

Symposium: Taxation And Migration

St. Louis (2016)Sympoisum, Critical Issues in Comparative and International Taxation II: Taxation and Migration, 62 St. Louis U. L.J. 1-259 (2017):

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July 23, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 29, 2018

Call For International Tax Papers: 2018 Brooklyn International Business Law Scholars' Roundtable

Brooklyn Logo (2016)Call for Papers: 2018 International Business Law Scholars’ Roundtable at Brooklyn Law School:

The Dennis J. Block Center for the Study of International Business Law will sponsor a Scholars’ Roundtable on November 16-17, 2018 at Brooklyn Law School. Scholars writing in a diverse range of fields related to international business, economic, and financial law are invited to submit proposals to present works in progress for an intense day of discussion with other scholars in the field. Participants will be expected to read all papers in advance of the Roundtable and offer commentary on each of the presentations.

Scholars selected for the Roundtable will receive a $500 stipend from Brooklyn Law School to defray the cost of attendance.

Requirements for Submission

  • Applicants must hold a fulltime tenured, tenure-track, or visitor/fellowship position at a law school or university. Scholars from outside the U.S. are encouraged to apply.
  • Scholars who anticipate holding a faculty appointment in the 2019-2020 academic year are also welcome.
  • Applicants should submit a 2-5 - page proposal, abstract, or summary of the paper. All papers presented must be unpublished at the time of the Roundtable. Papers that have been accepted for publication but are not yet in print are welcome.

Possible topics include:

  • Conflicts of laws / private international law
  • Corporate law, securities, and international banking
  • Dispute resolution and arbitration
  • International business transactions
  • International economic law (e.g. trade and investment)
  • International intellectual property
  • International taxation
  • Law and development
  • “Mega-regional” economic integration agreements
  • Regulation of corrupt business practices

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June 29, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Monday, June 25, 2018

Call For Papers: Midwestern Law & Economics Association Annual Meeting At Alabama

Alabama LogoCall for Papers: Midwestern Law & Economics Association Annual Meeting

The University of Alabama School of Law (UASL) is pleased to host the 18th Annual Meeting of the Midwestern Law & Economics Association (MLEA) September 14-15, 2018 in Tuscaloosa, Alabama. ...

We invite participants from across the nation (not just the Midwest) and abroad. There are no registration or membership fees. Participants will finance their own travel and hotel costs.

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June 25, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, June 19, 2018

Call For Papers: The Commerce Clause And The Global Economy

Chapman Logo (2017)The Chapman Law Review is pleased to invite article submissions on the theme: The Commerce Clause and the Global Economy. Publications will appear in a symposium edition, and authors will receive an honorarium.

With the growth of online retailers and the rise of the global marketplace, federal and state governments have been charged with the task of navigating the waters of the global economy and its inevitable collision with the Commerce Clause. In June, the United States Supreme Court is expected to render a decision in South Dakota v. Wayfair, in which South Dakota has asked the Court to reconsider its ruling in Quill v. North Dakota and allow states to require out-of-state retailers that do not have a physical presence in the state to collect local sales taxes from their customers. Regardless of the outcome, this case has opened up a series of questions about the scope of the Commerce Clause in an increasingly global economy—specifically the ability of state and local governments to regulate global economic actors in order to protect communities against the adverse effects of globalization.

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June 19, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, June 16, 2018

13th Annual Junior Tax Scholars Workshop Concludes Today

Colorado Logo (2016)Panel #4: Business Taxation

Manoj Viswanathan (UC-Hastings), A Worker-Centric Model for Sharing Economy 
Commentators: Pippa Browde (Montana), Jacob Goldin (Stanford)

Emily Satterthwaite (Toronto), Signaling by Small Suppliers Through Voluntary VAT Registration
Commentators: Edward Fox (NYU), Clint Wallace (South Carolina)

Ari Glogower (Ohio State), Requiring Reasonable Compensation in a C Corp
Commentators: Jacob Goldin (Stanford), Ariel Stevenson (San Diego)

Panel #5: International

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June 16, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 15, 2018

13th Annual Junior Tax Scholars Workshop Kicks Off Today At Colorado

Colorado Logo (2016)Panel #1: SALT and Transfer Programs

Pippa Browde (Montana), Cannabis Complexities in State-Tribal Tax Revenue Sharing Compacts
Commentators: Sloan Speck (Colorado), Hayes Holderness (Richmond)

Mary Leto Pareja (New Mexico), Work Requirements for Medicaid and Other Safety Net Programs: Giving Real Credit for Community Engagement
Commentators: Emily Satterthwaite (Toronto), Goldburn Maynard (Louisville)

Ariel Stevenson (San Diego), User Fees and Public Accountability
Commentators: Young Ran (Christine) Kim (Utah), Zachary Liscow (Yale)

Hayes Holderness (Richmond), Wither Transactional Nexus?
Commentators: Ariel Glogower (Ohio State), Edward Fox (NYU)

Panel #2: Tax Administration and Compliance

Goldburn Maynard (Louisville), Legislating with Tall Tales
Commentators: Mary Leto Pareja (New Mexico), Clint Wallace (South Carolina)

Sloan Speck (Colorado), The Taxation of Crowdfunding for Health Care
Commentators: Jacob Goldin (Stanford), Genevieve Tokić (Northern Illinois)

Zachary Liscow (Yale), Democratic Law and Economics
Commentators: Manoj Viswanathan (UC-Hastings), Ariel Stevenson (San Diego)

Panel #3: Political Economy/Redistribution

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June 15, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Saturday, June 9, 2018

Today's Law, Society & Taxation Panels

TorontoToday's Law, Society, and Taxation panels at the 2018 Law & Society Association Annual Meeting in Toronto (program here):

Comparative Perspectives on Taxation I (Diane Ring (Boston College), Chair/Discussant)

  • Bradley Bryan (University of Victoria), The Evolution of First Nation Taxation in Canada: From Exemption to Governance after Bastien Estate v Canada
  • Carl MacArthur (Western Ontario), Re-Thinking Tax Professional Privilege in Canada
  • Theodore Seto (Loyola-L.A.), Modeling Changes in U.S. International Tax Rules

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June 9, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, June 8, 2018

Today's Law, Society & Taxation Panels

TorontoToday's Law, Society, and Taxation panels at the 2018 Law & Society Association Annual Meeting in Toronto (program here):

Competing Goals of Tax Policy (Anthony Infanti (Pittsburgh), Chair/Discussant)

  • Rory Gillis (Toronto), The Law and Political Economy of Tax Point Transfers
  • Ari Glogower (Ohio State), An Egalitarian Basic Income
  • Nancy Shurtz (Oregon), Hurricanes and the Uninsured: Another Blow to the Middle Class
  • Camille Walsh (Washington), Race and Residency: Tuition and State Taxes in the 1960s

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June 8, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Thursday, June 7, 2018

Today's Law, Society & Taxation Panels

TorontoToday's Law, Society, and Taxation panels at the 2018 Law & Society Association Annual Meeting in Toronto (program here):

Compliance, Transparency, and Tax Planning (Mirit Eyal-Cohen (Alabama), Chair/ Discussant)

  • Kim Brooks (Dalhousie), Comparative Statutory Interpretation
  • Heather Field (UC-Hastings), Tax Lawyers as Tax Insurance 
  • Katerina Pantazatou (Luxembourg), Tax Avoidance and Corporate Governance: Duties and Liabilities
  • Diane Ring (Boston College) & Shu-Yi Oei (Boston College), The Transparency-Privacy Wars 

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June 7, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Wednesday, June 6, 2018

2018 ABA New Law School Deans Conference

ABA Section On Legal Education (2016)Last year, I attended the 2017 ABA New Deans Conference after being a dean all of six days.  This year, I have the honor (with Lyrissa Lidsky (Missouri)) of addressing two dozen new law school deans at the 2018 conference about what we have learned about this job over the past twelve months.  The conference is a technology-free zone, so unfortunately I cannot play George Washington's words in One Last Times from Hamilton

I wanna talk about what I have learned
The hard-won wisdom I have earned ...

Though, in reviewing the incidents of my administration,
I am unconscious of intentional error,
I am nevertheless too sensible of my defects
not to think it probable that I may have committed many errors.

The hope that my [law school] will view them with indulgence;
And that after [one year] of my life dedicated to its service with an upright zeal
The faults of incompetent abilities will be consigned to oblivion.

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June 6, 2018 in Conferences, Legal Education | Permalink | Comments (0)

Monday, June 4, 2018

Who Are The Tax Professors?

The 4th Annual Texas Tax Faculty Workshop at Texas Tech on June 1st went splendidly with robust discussion fueled by plenty of caffeine and carbs.  I thought it would be fun to post a picture of the 11 of us when ended up being able to attend.  After all, tax profs are usually just names on a page.  But we are persons too!  Here's proof.  From left to right are: Bret Wells (UH); Bryan Camp (Texas Tech); Denney Wright (UH and NYU); Andy Morris (A&M); Bruce McGovern (South Texas); Cal Johnson (UT); Terri Helge (A&M) standing behind Dennis Drapkin (SMU); Bill Byrnes (A&M)(giving thumbs up); Steve Black (Texas Tech) standing behind Jack Manhire (A&M).

TT

June 4, 2018 in Bryan Camp, Conferences, Scholarship, Tax, Tax Profs | Permalink | Comments (2)

Friday, June 1, 2018

Fourth Annual Texas Tax Faculty Workshop Today At Texas Tech

Texas Tech Logo (2016)A baker's dozen tax professors are gathering in Lubbock, Texas, at Texas Tech University School of Law today for the fourth annual Texas Tax Faculty Workshop.   Susan Morse (UT) started the gatherings---you guessed it---four years ago.  Here is the agenda for this year:

Session #1: Paper from Terri Helge (A&M) (tax exempt orgs)
Lead Commentators:  Dennis Drapkin (SMU), Alyson Outenreath (TTU)

Session 2: Paper from Jack Manhire (A&M) (tax compliance)
Lead Commentator: Steve Black (TTU)

Session #3: Paper from Brett Wells (UH) (§355)
Lead Commentators:  Bruce McGovern (South Texas), Mark Cochran (St. Mary's)

Session #4: Open Discussion of Current Projects

Session #5: Paper from Cal Johnson (UT) (tax and economics)
Lead Commentator:  William Byrnes

Session #6: Paper from Andy Morriss (A&M) (English tax rule)
Lead Commentator: Jack Manhire (A&M)

For abstracts of each paper, see below the fold.

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June 1, 2018 in Bryan Camp, Conferences, Scholarship, Tax, Tax Profs | Permalink | Comments (0)

Wednesday, May 23, 2018

8th & 9th Ninth Annual Employee Benefits & Social Insurance Conferences

The dates and locations of the next two annual Employee Benefits & Social Insurance Conferences are:
Academic Year 2018–2019
Friday, March 29, 2019
University of Illinois College of Law
Organized by Sean Anderson (smander@illinois.edu; 217-244-8256)

Academic Year 2019–2020

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May 23, 2018 in Colloquia, Conferences, Tax | Permalink | Comments (0)

Sunday, May 20, 2018

University of Luxembourg Hosts Conference On New Tax Challenges: US And EU Perspectives

LuxThe University of Luxembourg hosted a conference on Friday on New Tax Challenges: US and EU Perspectives:

US Tax Reform and its Impact on the EU
Stephen Shay (Harvard)
Edoardo Traversa (Louvain)

Tax Leaks and Transparency
Diane Ring (Boston College), Leak-Driven Law, 65 UCLA L. Rev. __ (2018) (with Shu-Yi Oei (Boston College))
Katerina Pantazatou (Luxembourg)

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May 20, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Friday, May 18, 2018

Ring: The Stages Of International Tax Reform

Diane Ring (Boston College), The Stages of International Tax Reform:

Since December 2017, tax conferences in the United States have focused substantially on the H.R. 1 tax reform legislation. No surprise there — the 2017 changes are among the most significant in the past thirty years. But over the past five months, through attending numerous tax conferences featuring international tax practitioners, I’ve observed some interesting developments in the nature of the discussions and debates at these conferences. These changes are pretty revealing about the process of absorbing the true impact of the new tax law, particularly in international tax. This weekend’s ABA May Tax Section Meeting in Washington, D.C. highlighted some of these trends.

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May 18, 2018 in ABA Tax Section, Conferences, News, Shuyi Oei, Tax | Permalink | Comments (0)

Call For Papers: NTA 111th Annual Conference On Taxation

National Tax Association (2016)The National Tax Association has issued a Call for Papers for its 111th Annual Conference on Taxation to be held Nov. 15-17, 2018 in New Orleans:

The 111th 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.

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, 2018.  Decisions concerning the inclusion of papers and sessions will be announced in July 2018.  All presenters, including members of panel discussions, must then register and pay a conference registration fee.

You are also invited to volunteer to be a discussant or a session chair.  Decisions concerning discussants and session chairs will be made at a later date.  All discussants and session chairs must then register and pay a conference registration fee.

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

Thursday, May 17, 2018

Tax Presentations At Today's Mid-Atlantic Junior Faculty Forum

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

  • Hayes Holderness (Richmond), Wither Transactional Nexus?
  • Danny Schaffa (Richmond), Can a Consumption Tax Undo Deficit Spending?

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May 17, 2018 in Conferences, Scholarship, Tax | Permalink | Comments (0)

Tuesday, May 8, 2018

Will The Trump Tax Cuts Accelerate Offshoring By U.S. Multinational Corporations?

Economic Policy Institute, Will the Trump Tax Cuts Accelerate Offshoring by U.S. Multinational Corporations?:

The Tax Cuts and Jobs Act (TCJA) profoundly changed the tax incentives facing multinational corporations. Join a distinguished panel of experts at an event hosted by the Economic Policy Institute to hear about how the TCJA will affect the offshoring of corporate profits and production. Kimberly Clausing (Reed College), Rebecca Kysar (Brooklyn), and Chye-Ching Huang (Center on Budget and Policy Priorities) will provide a detailed discussion of how various provisions in the law will shape international patterns of production and profit-shifting by multinationals. Rep. Rosa DeLauro (D-Conn.) will provide opening remarks, and Rep. Lloyd Doggett (D-Texas) will provide closing remarks.

 

May 8, 2018 in Conferences, Tax | Permalink | Comments (0)

Friday, May 4, 2018

Third International Conference On Taxpayer Rights Concludes Today In The Netherlands

ThirdThe National Taxpayer Advocate hosts the Third International Conference on Taxpayer Rights today and tomorrow in The Netherlands hosted by the International Bureau of Fiscal Documentation. For a list of the panels and participants, see here.

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May 4, 2018 in Conferences, IRS News, Scholarship, Tax | Permalink | Comments (0)

2018 Tax Development Conference

Cal StateThe 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 2018 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), Legal Education: A New Growth Vision Part I – The Issue: Sustainable Growth or Dead Cat Bounce? A Strategic Inflection Point Analysis, 97 Neb. L. Rev. ___ (2019):

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

Thursday, May 3, 2018

Call for Papers: New Voices In Tax Policy And Public Finance (2019 AALS Annual Meeting)

The AALS Tax Section committee is pleased to announce the following Call for Papers:

CALL FOR PAPERS:
AALS SECTION ON TAXATION WORKS-IN-PROGRESS SESSION
2019 ANNUAL MEETING, JANUARY 2-6, 2019, NEW ORLEANS, LA
NEW VOICES IN TAX POLICY AND PUBLIC FINANCE
(co-sponsored by the Section on Nonprofit and Philanthropy Law and Section on Employee Benefits and Executive Compensation)

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 2019 AALS Annual Meeting in New Orleans, LA from January 2-6, 2019. The works-in-progress session is tentatively scheduled for Saturday, January 5.

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May 3, 2018 in Conferences, Legal Education, Scholarship, Shuyi Oei, Tax, Tax Profs, Teaching | Permalink | Comments (0)

Monday, April 30, 2018

Vanderbilt Hosts Summit On Law And Innovation

SOLIVandyABA Journal, SoLI Summit and its Facilitators Seek to Spur Innovation in Legal Profession and Education:

Creating connections and collaborations between people across the legal world, including academics, practitioners, legal technology experts, and others. Moving the legal profession and legal education into the 21st century and beyond. Those are the goals of an April 30 summit at Vanderbilt Law School called SoLI: The Summit on Law and Innovation.

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April 30, 2018 in Conferences, Legal Education | Permalink | Comments (0)