TaxProf Blog

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

Wednesday, March 6, 2019

Fourth International Conference On Taxpayer Rights

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

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

Panel discussions will focus on the following and more:

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

Friday, March 1, 2019

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

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

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

Our keynote speakers are:

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

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

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

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

Houston Hosts Energy Tax Conference Today

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

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

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

Tuesday, February 19, 2019

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

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

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

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

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

Thursday, February 14, 2019

Tax Prof Presentations At The Right to Bequeath Conference In Germany

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

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

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

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

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

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

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

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

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

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

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

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

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

Monday, February 11, 2019

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

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

Panel #1: Domestic Provisions in the TCJA

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

Panel #2: International Provisions in the TCJA

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

Monday, February 4, 2019

UC-Irvine Conference: Tax Reform — One Year Later

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

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

Friday, February 1, 2019

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

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

Panel #1: Recent Efforts to Assert Taxing Right

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

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

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

Panel #3: Strengthening Residence-Basis Taxation

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

Monday, January 28, 2019

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

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

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

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

Thursday, January 17, 2019

ABA Tax Section Midyear Meeting

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

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

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

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

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

Other Tax Prof speakers include:

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

Tuesday, January 15, 2019

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

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

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

Tuesday, January 8, 2019

Leiter Urges Boycott Of New SEALS' Faculty Recruitment Conference

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

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

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

Monday, January 7, 2019

AALS Tax Prof Dinner

Saturday, January 5, 2019

Highlights At Today's AALS Annual Meeting

AALS (2018)

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

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

Tax Section

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

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

Friday, January 4, 2019

Invitation: Pepperdine Law School Reception Today At AALS

Pepperdine (2019)

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

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

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

Thursday, January 3, 2019

Invitation: Pepperdine Law School Reception At AALS

Pepperdine (2019)

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

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

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

Wednesday, January 2, 2019

Pepperdine At The AALS Annual Meeting

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

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

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

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

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

Sunday, December 23, 2018

Symposium: Christian Legal Thought

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

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

Tuesday, December 18, 2018

Call for Papers: Michigan Junior Scholars Conference

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

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

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

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

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

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

Monday, December 10, 2018

Oxford Conference On International Tax Cooperation

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

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

Monday, December 3, 2018

Georgetown Symposium: Reimagining Taxation In The Age Of Digital Disruption

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

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

Tax Prof participants include:

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

Sunday, November 18, 2018

NTA 111th Annual Conference On Taxation

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

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

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

Inequality and Taxation
Chair: Patrick Sharma (Cooley)

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

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

Sunday, November 11, 2018

Michigan Hosts 13th Annual Empirical Legal Studies Conference

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

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

Florida Hosts 14th Annual International Tax Symposium

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

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

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

Monday, November 5, 2018

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

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

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

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

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

Sunday, November 4, 2018

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

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

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

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

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

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)