Paul L. Caron
Dean


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)

Sunday, March 24, 2019

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

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

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

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

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

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

Saturday, March 23, 2019

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

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

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

Panel #1: Writing Laws that Robots Can Read

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

Panel #2: Taxing Robots

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

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

Friday, March 22, 2019

Tulane Hosts 9th Annual Tax Roundtable Today

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

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

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

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

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

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

Wednesday, March 6, 2019

Fourth International Conference On Taxpayer Rights

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

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

Panel discussions will focus on the following and more:

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