Paul L. Caron
Dean


Tuesday, October 22, 2019

AEI Hosts Panel Discussions Today On The Tax Cuts And Jobs Act

The American Enterprise Institute hosts a panel discussion today on Trump’s Tax Reform Happened: Now What? A Panel Discussion on the Tax Cuts and Jobs Act (live stream at 2:00 - 4:00 pm EST here):

AEI (2016)At the end of 2017, the passage of the Tax Cuts and Jobs Act (TCJA) brought the most sweeping overhaul of the US tax code in decades. At the time, projected effects and opinions were diverse and relatively uncertain, even among leading thinkers in the field. Now more than a year and half since its enactment, we are asking top tax experts from across the ideological spectrum to answer a variety of questions about this major tax overhaul — such as the impact on households, the corporate rate, the impact on inequality, deficit effects, long-term growth, and more.

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

UCLA Hosts 35th Annual Tax Controversy Conference

UCLA hosts its 35th Annual Tax Controversy Conference today in Beverly Hills.:

UCLA LogoThe Annual Tax Controversy Conference is the preeminent conference exclusively dedicated to tax controversy and tax litigation. The conference provides an open forum for distinguished presenters and panelists to discuss, and often debate, sensitive tax practice issues with an engaged audience. ...

We are privileged to have as our keynote luncheon speaker Charles P. Rettig, the 49th Commissioner of Internal Revenue. Chuck just recently completed his first year in the job and by all accounts had received very high marks. Tax administration is in very good hands.

This year we are again honored to have as our opening keynote speaker, Eric Hylton, recently appointed Commissioner of SBSE and former Deputy Chief, Criminal Investigation Division. Eric hit it out of the park last year and set the tone for a lively and informative conference.

Michael Desmond, the newly appointed Chief Counsel, Internal Revenue Service will be giving our afternoon keynote.

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

Monday, October 21, 2019

Call For Papers And Commentators: 23rd Annual Critical Tax Conference At Florida

Florida Logo (2017)[W]e at the University of Florida are pleased that we will be the hosts of the 2020 version of the Critical Tax Conference. To give you all maximum time to make plans and to consider the special publication possibility that I'll describe momentarily, we are sending this official Call for Papers a bit earlier than usual.

The conference will begin early on Saturday, April 4 and conclude on Sunday the 5th, with the usual mixture of paper panels and incubator sessions — and, of course, the meals and get-togethers that we've all come to expect and enjoy.

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October 21, 2019 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Saturday, October 19, 2019

Call For Tax Papers And Panels: SEALS 2019 (Oct. 23 Deadline)

SEALs Logo (2013)While it is a little hard to believe, it is already time to start thinking about next summer.  The Call for Papers for SEALS 2020 has been open for awhile, but somehow I missed the original call, so we are now running late.  The 2020 conference will be held July 30-August 5, 2020 at the Marriott Fort Lauderdale, 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 me at jbirdpollan@uky.edu with the following information:

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

Thursday, October 17, 2019

Call For Proposals: Inequality Of Wealth, Race, And Class, Equality Of Opportunity

St. Thomas (MN)The University of St. Thomas (MN) Journal of Law and Public Policy is hosting a symposium on March 27, 2020, entitled “Inequality of Wealth, Race, and Class, Equality of Opportunity.” Topics include “Student Loans;” “Social Mobility;” “Housing;” and “The Public Good.”

Please submit proposals of 250 to 500 words to Professor Charles J. Reid, Jr, by November 15, 2019. We shall notify those who have submitted successful proposals shortly after that date. Successful submissions can expect a modest honorarium. Successful submissions will be published in our Journal of Law and Public Policy. The deadline for final drafts is July, 2020.

For those who wish to present in person on March 27, in addition to the honorarium, we shall cover travel costs, food and lodging.

October 17, 2019 in Conferences, Legal Ed Conferences, Legal Ed Scholarship, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Sunday, October 13, 2019

UC-Davis/ACTEC Symposium: An Empirical Analysis Of Wealth Transfer Law

The UC Davis Law Review hosted its 53rd annual symposium on Friday on An Empirical Analysis of Wealth Transfer Law,  co-sponsored by the ACTEC Foundation (call for papers here): 

ACTEC-UCDavis (2019)Panel #1: Marriage

  • David Horton (UC-Davis) (moderator)
  • Naomi Cahn (George Washington), What's Wrong about the Elective Share Right
    Commentator: Shayak Sarkar (UC-Davis)
  • Alyssa DiRusso (Samford), Using Empirical Data on the Widowhood Effect to Optimize Simultaneous Health Law and Drafting
    Commentator: Andrea Chandrasekher (UC-Davis)
  • Russell James (Texas Tech), Empirical Analysis of Charitable Bequest Transfers: A Comprehensive Review, New Findings, and the Emerging Potential of Longitudinal Data
  • Jeffrey Pennell (Emory), Individuated Determination of a Surviving Spouse's Elective Share

Panel #2: Research Using Probate Records

  • Adam Hirsch (San Diego) (moderator)
  • Bridget Crawford (Pace), What Probate Courts Cite: A Study of the New York County Surrogate's Court 2017-2018
    Commentator: Donna Shestowsky (UC-Davis)
  • David Horton (UC-Davis), Do-It-Yourself-Wills
    Commentator: Alexander Boni-Saenz (Chicago-Kent)
  • Alberto Lopez (Alabama), Antebellum and Postbellum Testamentary Transfers in Three Kentucky Counties
  • Reid Kress Weisbord (Rutgers), Fiduciary Authority and Liability in Probate Estates: An Empirical Analysis
    Commentator: Jane Baron (Temple)

Panel #3: Nonprobate Transfers, Estate Planning, and Intestacy

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October 13, 2019 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Monday, October 7, 2019

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

Neil Buchanan (Florida) has issued his annual call for tax papers and panels for next year's annual meeting of the Law & Society Association in Denver (May 28 - 31, 2020):

Law & SocietyFor the sixteenth year in a row, I will organize sessions for the Law, Society, and Taxation group (Collaborative Research Network 31).  For the fourth year in a row, I am pleased to be joined (or, more accurately, carried) 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 ("Rule and Resistance"). 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 before midnight (Eastern Time) Wednesday, November 13, 2019.

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October 7, 2019 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Thursday, October 3, 2019

ABA Tax Section Fall Meeting

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

ABA 2Teaching Taxation: Technology-Driven Trends in Tax Law Training
This panel explores the changing ways in which lawyers can, and are expected to, train themselves to excel in tax practice in an age of pervasive technology. Formal law firm training of associates is less common than before the Great Recession. Clients no longer are willing to subsidize the training of new associates. Tax associates must arrange to train themselves, outside their full-time, billable work obligations. The panel will discuss various training options (including residential and online LLM programs, online courses, webinars, podcasts, and mixed programs) by which tax lawyers can create a solid foundation for their tax practice and expand their knowledge into new tax subspecialties. These training options employ a range of pedagogical approaches, reflecting ongoing study and experimentation in online learning. The panel will highlight educational best practices, based on learning theory. In addition, the Panel will explore parameters by which lawyer-consumers of such training and employer-firms can assess the success of various training options.

  • Leslie Book (Villanova)
  • Steven Dean (NYU)
  • Mirit Eyal-Cohen (Alabama)
  • Heather Field (UC-Hastings) (moderator)
  • Samuel Greenberg (EY, Los Angeles)
  • Michael Hunter Schwartz (McGeorge)
  • Ryan Montgomery (Morgan Lewis, Boston)
  • Annette Nellen (San José)
  • Katherine Pratt (Loyola-L.A.)

Other Tax Profs with speaking roles include:

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October 3, 2019 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink | Comments (1)

Friday, September 27, 2019

Tax Presentations At Today's 20th Global Conference On Environmental Taxation

Tax presentations at today's 20th Global Conference on Environmental Taxation in Cyprus, Greece:

BannerMona Hymel (Arizona), Suffocation: Supported by the U.S. Federal Government:

Most of us have experienced riding an elevator with strangers. Many of us have experienced the slightly uncomfortable feeling as strangers continue entering the elevator until it is full or maybe even touching strangers as the elevator fills. People vary worldwide in the amount of private space they are accustomed to enjoying. In other words, how many people have to get onto the elevator with you before you feel physically uncomfortable? Assume that so many strangers crowd on to the elevator that, as clean air in the elevator runs out, they will all suffocate to death. The elevator story provides a simple picture of humanity’s ultimate demise. This article discusses the situation of the strangers; a growing population. The article explains the most serious contributors to the increasing number of strangers: (1) existing government pronatalist policies; (2) the ugly secrets of immigration; (3) artificial intelligence dramatically reduces the need for humans; and (4) the impacts of worldwide growth.

Like the elevator, the impact of population on Earth’s wellbeing is nothing more than a scientific equation – Carry Capacity. For an elevator, consider the size of the elevator; any life sustaining resources available; the number of people supported by the elevator; and its resources before they begin to suffocate or starve to death. Fortunately, Earth has abundant space and resources. But we know that space, resources, and the population are all in critical condition. Scientists estimate that the Earth’s carrying capacity is reaching its limits. Moreover, increasing immigration and the significant increase in sourcing jobs to AI could result in the overall carrying capacity of the earth to decline. Yet, the United States operates on a growth model that can no longer be sustained. “Growing the U.S. economy” must be replaced. As population continues to grow and resources decline (jobs taken by AI), carrying capacity must be adjusted to avoid world tragedy. The elevator is full!

By analyzing U.S. Federal tax policy, the article suggests changes and additional work to be done. For example, the U.S. tax law contains conflicting tax provisions both encouraging and discouraging population growth. This article discusses how population growth negatively impacts the environment; the U.S. policies on population as subsidized through the tax system; and alternative tax policies to mitigate U.S. population growth and repeal of existing pronatal policies.

Tracey M. Roberts, (Samford University), Stranded Assets and Competitive Pricing for Regulated Utilities: A Federal Tax Solution:

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September 27, 2019 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (1)

Thursday, September 26, 2019

Tax Presentations At Today's 20th Global Conference On Environmental Taxation

Tax presentations at today's 20th Global Conference on Environmental Taxation in Cyprus, Greece:

BannerElena Belletti (Columbia), Environmental Taxation in Africa: Barriers and Policy Options:

Countries in Africa are among the most severely impacted by the effects of climate change and local pollution, with poorest households being the most vulnerable to environmental issues. Additionally, their public revenues often do not meet the 15% tax-to-GDP ratio, which is considered the minimum threshold to support development; and high inequality among the population poses a significant challenge to sustainable development. While environmental taxation would ideally contribute to tackling both those socioeconomic and environmental issues, countries in Africa often lack the necessary fiscal infrastructure to implement market-based instruments for environmental fiscal policy, and frequently face significant issues in shaping expenditure policies that would effectively offset some of the regressive effects of those instruments. Within this context, what are the options for those countries in the area of environmental fiscal policy, which would support the implementation of the Development Goals (SDGs)?

This paper provides an analysis of the current barriers faced by developing countries, least developed countries (LDCs) and other countries in special situations in Africa, both from the tax and from the public expenditure point of view, which pose challenges in the implementation of market-based instruments for environmental fiscal policy. Starting from this analysis, it then aims to provide a practical overview of which fiscal policy instruments could be practically implementable by those countries, while contributing to tackle some of the most prominent environmental issues in the continent; and which are the necessary conditions for those instruments to be successfully applied, while contributing to achieving the SDGs. The paper takes into consideration the potential for additional revenue mobilization through environmental taxation, the administrative feasibility of proposed options, and their effectiveness in tackling the most pressing environmental issues. It also analyses the suitability of those options against some of the social, economic and environmental objectives declared by those countries in national sustainable development strategies and in international agreements.

Robert Cairns, (McGill University, Canada), The Green Paradox, A Hoteling Cul de Sac:

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September 26, 2019 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (1)

Monday, August 12, 2019

AALS Tax Section Call For Papers Due Aug. 15: New Voices In Tax Law & Policy

AALS (2018)The AALS Section on Taxation has issued a Call for Papers to 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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August 12, 2019 in Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, August 2, 2019

Tax Panels Today At SEALS

Tax panels today at the 2019 SEALS Annual Conference in Boca Raton, Florida:

SEALs Logo (2013)Tax Law Workshop: Tax Law and Practice — A Critical Review
This panel considers both the realities of tax practice and tax practitioners in the 21st Century, as well as necessary updates to the tax law in a variety of areas. In particular, panelists in this group consider the future of the uncovering and punishing of tax evasion, standards of professionalism for tax practitioners, the role of blockchain technology in tax evasion (particularly in the international context), philanthropy and the tax law, and the role of the states in creating and enforcing tax laws.

  • Jennifer Bird-Pollan (Kentucky) (moderator)
  • William Byrnes (Texas A&M)
  • Alyssa DiRusso (Samford)
  • David Hasen (Florida)
  • Young Ran (Christine) Kim (Utah)
  • Stephanie McMahon (Cincinnati)
  • Andrew Swain (Indiana)
  • Richard Winchester (Seton Hall)

Tax Law Workshop: Tax Policy Reforms in the 21st Century

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August 2, 2019 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Thursday, August 1, 2019

Today's Tax Panel At SEALS

Tax panel today at the 2019 SEALS Annual Conference in Boca Raton, Florida:

SEALs Logo (2013)Tax Law at the Crossroads
The ever-changing social and political landscape makes it necessary to constantly revisit the tax law and determine whether the current status of the law matches the needs and goals of the society it serves. The Tax Cuts and Jobs Act is the most recent example of a massive overhaul in the tax system but even that significant reform effort left many issues unaddressed. The papers on this panel consider a variety of tax law concerns related to families, businesses, and international transactions. Both federal- and state-level tax matters are addressed.

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

Monday, July 15, 2019

UC-Irvine Issues Call For Presentations: Machine Intelligence And The Changing Nature Of Tax Practice

The UC-Irvine Graduate Tax Program has issued a call for presentations at its second annual UCI/Lavar Taylor Tax Symposium on Machine Intelligence and the Changing Nature of Tax Practice on February 24, 2020:

UC Irvine (20192)The purposes of this full-day symposium is to launch an in-depth discussion on how Artificial Intelligence (AI) is changing or is expected to change the nature of tax practice. We are interested in submissions for proposed presentations on any area related to tax and AI, including any of the relevant subfields such as machine learning, neural networks, big data analytics, natural language processing, etc. The symposium will be attended by tax industry professionals, government officials, and academic researchers. We expect about 150-200 attendees this year. Presenters of accepted submissions will be invited to present at the symposium. The Graduate Tax Program will cover the presenters’ reasonable travel and lodging expenses.   

We accept submissions from:

  • Tax practitioners (in law firms, accounting firms, in-house practices, and tax preparation industry);
  • Entrepreneurs in relevant fields;
  • Government officials, tax policymakers, and tax policy advocates;
  • Academic or industry researchers.

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

Wednesday, July 10, 2019

Symposium: Feminist Judgments — Rewritten Tax Opinions

Pittsburgh Tax Review (2017)The Pittsburgh Tax Review has published Symposium, Feminist Judgments: Rewritten Tax Opinions, 16 Pitt. Tax Rev. 115-208 (2019):

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July 10, 2019 in Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (1)

Business Tax Symposium Today At Oxford

Oxford Business Tax (2019)The Centre for Business Taxation's annual three-day summer symposium concludes today at the Saïd Business School, University of Oxford (program):

Thiess Buettner (FAU), Sales and Price Effects of Pre-announced Consumption Tax Reforms: Microlevel Evidence from European VAT (with Boryana Madzharova (FAU))
Discussant: Paul Baker (Bath)

Chris Evans (New South Wales), Diagnosing the VAT Compliance Burden: A Cross-Country Assessment (with Richard Highfield, Binh Tran-Nam & Michael Walpole (New South Wales))
Discussant: Alice Pirlot (Oxford)

Enda Hargaden (Tennessee), Does Statutory Incidence Matter? Earnings Responses to Social Security Contributions (with Barra Roantree (Economic and Social Research Institute))
Discussant: Michael Stimmelmayr (ETH Zurich)

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

Tuesday, July 9, 2019

Business Tax Symposium Today At Oxford

Oxford Business Tax (2019)The Centre for Business Taxation's annual three-day summer symposium continues today at the Saïd Business School, University of Oxford (program):

Katarzyna Bilicka (Utah State), Debt Shifting Restrictions and Reallocation of Debt (with Yaxuan Qi (City University of Hong Kong) & Jing Xing (Shanghai Jiao Tong))
Discussant: Tim Goodspeed (CUNY)

Jennifer Blouin (Pennsylvania), Double Trouble: How Much of U.S. Multinationals' Profits are Really in Tax Havens? (with Leslie Robinson (Dartmouth College))
Discussant: Travis Chow (Singapore Management University)

Jacob Goldin (Stanford), Ironing Out the Tax Code (with Edward Fox (Michigan))
Discussant: Anzhela Cedelle (Oxford)

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July 9, 2019 in Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Monday, July 8, 2019

Tax Policy Conference Today At Cambridge

Cambridge Centre for Tax LawThe two-day Cambridge Tax Policy Conference hosted by the Centre for Tax Law kicks off today at the University of Cambridge.  U.S. Tax Profs presenting papers include:

Henry Ordower (St Louis), Immigration, Emigration, Fungible Labor and the Retreat from Progressive Taxation

Darien Shanske (UC-Davis), Public Finance and Tax Policy in the World of Goldilocks (or, a Theory of When a System of Public Finance Becomes Disgraceful)

Other U.S. Tax Profs chairing panels include:

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July 8, 2019 in Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Business Tax Symposium Today At Oxford

Oxford Business Tax (2019)The Centre for Business Taxation's annual three-day summer symposium kicks off today at the Saïd Business School, University of Oxford (program):

Reuven Avi-Yonah (Michigan), Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief (with Orli Avi-Yonah, Nir Fishbien, Gianluca Mazzoni & Haiyan Xu (Michigan))
Discussant: Jennifer Blouin (Pennsylvania)

Lucie Gadenne (Warwick), Taxation and Supplier Networks: Evidence from India (with Tushar K. Nandi (Center for Studies in Social Sciences) & Roland Rathelot (Warwick))
Discussant: Eddy Tam (Oxford)

Itai Grinberg (Georgetown), Stabilizing 'Pillar One': Corporate Profit Reallocation in an Uncertain Environment
Discussant: Michael Devereux (Oxford)

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July 8, 2019 in Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, July 5, 2019

Grinberg Presents Corporate Profit Reallocation In An Uncertain Environment Today At Oxford

GrinbergItai Grinberg (Georgetown) presents Stabilizing 'Pillar One': Corporate Profit Reallocation in an Uncertain Environment at the annual summer conference on Taxing the Digitalised Economy: Closing in on Reform (program) today at the Centre for Business Taxation at the Saïd Business School, University of Oxford:

This paper is about how the world reestablishes international tax order.

The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system. The analysis centers on the current leading concepts for reallocating profit among jurisdictions under what is known as “Pillar One” of the OECD work programme. To analyze whether any Pillar One concept can be turned into a stable multilateral regime, it is necessary to specify certain elements of what a proposal to reallocate profits might entail. Accordingly, this paper sets out two strawman proposals. One strawman uses a “market intangibles” concept that explicitly separates routine and residual returns. The other strawman might be described, in current OECD parlance, as a “distribution-based” approach.

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July 5, 2019 in Colloquia, Scholarship, Tax, Tax Conferences, Tax Scholarship, Tax Workshops | Permalink | Comments (0)

Monday, July 1, 2019

Call For Papers: University Of North Carolina Tax Symposium

UNC Tax CenterThe University of North Carolina Kenan-Flagler School of Business has issued a call for papers for its Twenty-Third Annual Tax Symposium to be held April 17-18, 2020. The symposium "is designed to bring together leading tax scholars from economics, accounting, finance, law, political science, and related fields." The deadline for the call for papers is December 15, 2019:

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

Tuesday, June 25, 2019

EPI Hosts Conference Today On Taxing The (Very) Rich

EPIThe Economic Policy Institute hosts a conference today on Taxing the (Very) Rich:

The conference will highlight the importance of taxing ultra-high earners to any serious effort to combat inequality and raise living standards for the vast majority. A prestigious group of policy experts and activists will discuss the necessity of raising taxes on the very rich, and debate various proposals for doing so.

Speakers include:

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June 25, 2019 in Tax, Tax Conferences | Permalink | Comments (0)

Wednesday, June 19, 2019

Symposium: The Commerce Clause And The Global Economy

Chapman Logo (2017)Symposium, The Commerce Clause and The Global Economy, 22 Chapman L. Rev. 1-183 (2019):

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

Tuesday, June 18, 2019

Papers From The 2018 IRS-TPC Research Conference On Tax Administration

Netanya Hosts 6th International Roundtable On Taxation And Tax Policy

NetanyaSession #1: Jurisdiction to Tax
Chair: Lior Davidai (College of Law & Business)
Rifat Azam (Radzyner), Online Taxation After Wayfair: Technology and the One Stop Shop (abstract)
Sagit Leviner (Ono), (Going) Down the Rabbit Hole: Conceptualizing Citizenship in a Globalized World (abstract)
Yariv Brauner (Florida), Taxing the Digital Economy Post BEPS ... Seriously

Session #2: Corporate Taxation and Tax Accounting
Chair: Rifat Azam (Radzyner)
Doron Narotski (Akron), Code Section 304: The Gift That Keeps on Giving
Lior Davidai (College of Law & Business), A New Accord on Timing a Tax-Event Creation is Needed and Cash-Based Reporting Revisited (abstract)

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June 18, 2019 in Scholarship, Tax, Tax Conferences | Permalink | Comments (0)

Monday, June 17, 2019

Illinois Symposium: Basic Income

Illinois LogoSymposium, Basic Income, 40 Comp. Lab. L. & Pol'y J. 151-261 (2019):

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June 17, 2019 in Scholarship, Tax, Tax Conferences | Permalink | Comments (0)

Friday, June 14, 2019

5th Annual Mid-Career Tax Professors Workshop Concludes Today At San Diego

Unnamed (1)Panel #6

Steven Dean (NYU), Tax Havens
Commentator:  Jordan Barry (San Diego)

Jordan Barry (San Diego), International Tax Credits
Commentator:  Heather Field (UC-Hastings)

Panel #7

Brian Galle (Georgetown), The Tax Exemption for Charitable Property: An Empirical Assessment
Commentator:  Erin Scharff (Arizona State)

Darien Shanske (UC-Davis), States & International Tax
Commentator: Steven Dean (NYU)

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

Thursday, June 13, 2019

5th Annual Mid-Career Tax Professors Workshop Kicks Off Today At San Diego

Unnamed (1)Panel #1

David Gamage (Indiana-Maurer), Wealth Taxation for the Super Rich
Commentator: David Hasen (Florida)

Michael Simkovic (USC), Wealth Taxes
Commentator:  Miranda Perry Fleischer (San Diego)

Miranda Perry Fleischer (San Diego), Taxing Old Money
Commentator:  Darien Shanske (UC-Davis)

Panel #2

David Hasen (Florida), Inequality and Spending
Commentator: Michael Simkovic (USC)

Bobby Dexter (Chapman), Payroll Tax Cuts
Commentator:  Ted Afield (Georgia State)

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June 13, 2019 in Scholarship, Tax, Tax Conferences | Permalink | Comments (0)

Saturday, June 8, 2019

14th Annual Junior Tax Scholars Workshop Concludes Today At Richmond

Richmond (2018)Panel #4: Tax and Political Economy

Jeremy Bearer-Friend (NYU), Taxpaying as a Commercial Exchange: Taking Market Metaphors Seriously
Commentators: Young Ran (Christine) Kim (Utah), Ari Glogower (Ohio State)

Clint Wallace (South Carolina), Democracy Enhancing Tax Policy
Commentators: Michelle Layser (Illinois), Hayes Holderness (Richmond)

Panel #5: Progressivity, Corporations, Capital Income

Danny Schaffa (Richmond), Upon Further Realization
Commentators: Kyle Rozema (Chicago), Young Ran (Christine) Kim (Utah)

Ari Glogower (Ohio State), Progressive Tax Procedure
Commentators: Manoj Viswanathan (UC-Hastings), Kyle Rozema (Chicago)

Gladriel Shobe (BYU), Benefit Corporations and the Shareholder Primacy Norm
Commentators: Tracey Roberts (Samford), Sloan Speck (Colorado)

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June 8, 2019 in Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink | Comments (0)

Friday, June 7, 2019

14th Annual Junior Tax Scholars Workshop Kicks Off Today At Richmond

Richmond (2018)Panel #1: Low Income Tax Policy and Tax Equity

Ariel Jurow Kleiman (San Diego), Impoverishment by Taxation
Commentators: Gladriel Shobe (BYU), Sloan Speck (Colorado)

Michelle Layser (Illinois), The Uneasy Case for Cost-of-Living Adjustments: A Tax Equity Analysis
Commentators: Andrew Appleby (Stetson), Jeremy Bearer-Friend (NYU)

Manoj Viswanathan (UC-Hastings), Lower-Income Tax Planning
Commentators: Tracey Roberts (Samford), Clint Wallace (South Carolina)

Panel #2: Local Taxes, Sin Taxes, and Subsidies

Andrew Appleby (Stetson), Targeted Taxes: Localities Aim at Large Employers
Commentators: Ariel Jurow Kleiman (San Diego), Danny Schaffa (Richmond)

Hayes Holderness (Richmond), Legislative Evasion through Tax
Commentators: Michelle Layser (Illinois), Jeremy Bearer-Friend (NYU)

Kyle Rozema (Chicago), Price Isn’t Everything: Behavioral Response around Changes in Sin Taxes
Commentators: Ariel Jurow Kleiman (San Diego), Manoj Viswanathan (UC-Hastings)

Panel #3: Taxing a Changing Economy

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June 7, 2019 in Scholarship, Tax, Tax Conferences | Permalink | Comments (0)

Thursday, June 6, 2019

UNC And Tax Policy Center Host Conference Today On Effects Of The Corporate And Business Provisions Of The TCJA

UNCTPCThe Urban-Brookings Tax Policy Center and the University of North Carolina Tax Center at the University of North Carolina Kenan-Flagler Business School host a conference today on Effects of Corporate and Business Provisions of the Tax Cuts and Jobs Act at 9:00 am EDT (live webcast here) with these speakers:

  • Reuven Avi-Yonah (Michigan)
  • Lily Batchelder (NYU)
  • Courtney Edwards (North Carolina)
  • Michelle Hanlon (MIT)
  • Jeff Hoopes (North Carolina)

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

Saturday, June 1, 2019

Law, Society & Taxation Panels

Law & SocietyLaw, Society, and Taxation panels at the 2019 Law & Society Association Annual Meeting in Washington, D.C. (program here):

Session #1: Tax Base (Henry Ordower (Saint Louis), Chair/Discussant)

  • Jeremy Bearer-Friend (NYU), The Case for In-Kind Taxpaying
  • Jonathan Choi (NYU), The Substantive Canons of Tax Law
  • Charlotte Crane (Northwestern), Taxation of Non-resident Lands in Late Eighteenth Century New England: Revenue or Land Reform
  • Michael Simkovic (USC), Changing Tax Elasticity

Session #2: International Tax Issues (Leo Martinez (UC-Hastings), Chair/Discussant)

  • Jordan Barry (San Diego), The Transition (Under-)Tax
  • David Elkins (Netanya), The Goals of International Taxation
  • Omri Marian (UC-Irvine), The Making of International Tax Law: Empirical Evidence from Natural Language Processing (with Elliott Ash)
  • Henry Ordower (Saint Louis), Abandoning Realization and the Transition Tax: Toward a Comprehensive Tax Base
  • Dalton Dallazem (Florida), Tax Treaty Interpretation in the U.S. and The Vienna Convention-is there room for compromise?

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

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 Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Legal Education, Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Legal Education, Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Pepperdine Tax, Scholarship, Tax, Tax Conferences, Tax Workshops | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | 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 Scholarship, Tax, Tax Conferences | Permalink | Comments (0)