Paul L. Caron
Dean




Monday, January 24, 2022

Call For Presentations: UC-Irvine Tax Symposium

Call For Presentations: UC-Irvine Tax Sympsium:

UCI Law (2022)The Graduate Tax Program at the University of California, Irvine School of Law will host its 4th Annual UCI/Lavar Taylor Tax Symposium on March 21, 2022. Due to the ongoing COVID situation, we will host the symposium virtually. The theme this year is The Global Tax Deal and the Changing International Tax Order.

The purpose of this full-day symposium is to launch an in-depth discussion on the “global tax deal” adopting the OECD two-pillar framework, signed by 136 countries last October. We are interested in submissions for proposed presentations on the ramifications of the global deal from any point of view, including, but not limited to: economic, political, legal, social, racial, as well as any critical perceptive.

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January 24, 2022 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, January 11, 2022

Call For Tax Papers And Panels: SEALS 2022 (Jan. 19 Deadline)

SEALS (2022)Hello and Happy New Year! Jennifer and I are coordinating tax panels and discussion groups for next year’s SEALS Conference.  The 2022 SEALS Conference will be held at the Sandestin Beach & Golf Resort, Sandestin, Florida on July 27-August 3.  All the info you need to send us is below but the most important bit of info to note might be that we are on a tight timeline.

The conference submission tool is open, and Jennifer and I are 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.  We 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 us to include you in a group of other tax profs, please email me with the following information:

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January 11, 2022 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences | Permalink

Tax Policy Center Hosts Virtual Event Today On Taxing Business Income: Evidence From The Survey Of Consumer Finances

TPC

The Tax Policy Center hosts a virtual event on Taxing Business Income: Evidence from the Survey of Consumer Finances today at 12:30 PM ET (registration):

Legislated changes in business income taxes over the past 20 years have led to a dramatic reduction in the federal income tax base and revenues. As a result, a significant share of income is never subject to tax. For example, more than half of non-corporate business income in the National Income and Product Accounts does not show up on tax returns.

On January 11, the Urban-Brookings Tax Policy Center will host an event on this divergence between economic and taxable income and its implications for tax policy. Results from new research using the Survey of Consumer Finances will be presented with an eye towards understanding which forms of income do not show up on tax forms, where in the income distribution that divergence is occurring, and the revenue implications of broadening the business income tax base.

William G. Gale, Swati Joshi, Christopher Pulliam & John Sabelhaus, Estimating Income Tax Liabilities With Data From the Survey of Consumer Finances:

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January 11, 2022 in Conferences, Tax, Tax Conferences, Tax Scholarship, Think Tank Reports | Permalink

Sunday, January 9, 2022

AALS Hosts Three Four Virtual Tax Events Today

AALS (2018)11:00 am ET:  The Promise and Pitfalls of the Global Tax Deal:

In October 2021, 136 countries struck a ground-breaking tax deal for the digital age. This panel will discuss the proposed two-pillar tax system from the perspective of the United States, the EU, and other regions, what these two pillars do, the likely approaches in many countries, practical concerns, and the impact on existing measures, such as DSTs, tax treaties, 15% global minimum tax, GILTI, BEAT, Subpart F, and foreign tax credit rules.

  • Young Ran (Christine) Kim (Utah) (moderator)
  • Steven Dean (Brooklyn)
  • Omri Marian (UC-Irvine)
  • Susan Morse (Texas)
  • Diane Ring (Boston College)

11:00 am ETNonprofit and Philanthropy Law:

Nonprofit organizations engage in discriminatory practices without losing their tax-exempt status. However, tax law may be used as a powerful tool to eradicate institutional discrimination among nonprofit organizations. This panel will explore nonprofit organizations and discriminatory practices, almost forty years after the landmark Bob Jones University v. U.S. case. In this decision, the Supreme Court held that the IRS may deny tax-exempt status to institutions whose policies violate “fundamental public policy,” even if those policies are allegedly based on religious beliefs. The panel will address the legacy of this decision today in educational, religious, and broader settings.

  • Khrista McCarden (Tulane) (moderator)
  • Samuel Brunson (Loyola-Chicago)
  • JoAnne Epps (Temple)
  • Lloyd Hitoshi Mayer (Notre Dame)

2:00 pm ETSocial Networking Session:

Take a break from formal programming and join your colleagues from the Section on Taxation for informal conversation.

  • Adam Thimmesch (Nebraska) (Incoming Chair)
  • Kathleen Delaney Thomas (Chair)

4:45 pm ETNew Voices in Taxation:

This program will feature works in progress by three emerging tax scholars, each of whom will be paired with a senior tax scholar discussant.

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January 9, 2022 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, January 7, 2022

Pepperdine Symposium: Wealth And Inequality

Pepperdine Symposium

Symposium, Wealth and Inequality, 48 Pepp. L. Rev. 875-1129 (2021):

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January 7, 2022 in Conferences, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, January 5, 2022

AALS Hosts Virtual Panel Today On Tax Policy In The New Administration: Priorities And Opportunities

The AALS Tax Section hosts a Zoom panel today on Tax Policy In The New Administration:  Priorities And Opportunities at 11:00 AM ET:

AALS (2018)President Biden’s administration has proposed a broad tax reform agenda aimed at providing middle and lower income tax relief and curtailing tax abuse. This panel will bring together experts from across the country to examine priorities and opportunities for reform. Topics covered will include: advancing racial equity in the tax system, IRS enforcement, global digital taxation, the American Families Plan, and other tax relief efforts.

Speakers:

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January 5, 2022 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences | Permalink

Wednesday, December 29, 2021

Save The Date: 25th Critical Tax Conference At Villanova

From Joy Sabino Mullane (Villanova):

Villanova Law Logo (2019)I am excited to announce that Villanova Charles Widger School of Law and the Villanova Graduate Tax Program will host the 25th annual Critical Tax Conference in 2022. We are planning to meet in person on our campus, with a dinner the evening of Thursday March 31, a full day of panels on Friday April 1, and a morning session on Saturday April 2.

Les Book, Christine Speidel, and I look forward to welcoming you to Villanova and to another great weekend of tax scholarship. A formal call for papers, along with other pertinent information, will follow at the beginning of the new year. In the meantime, save the date, plan to travel to Philadelphia, and get ready for what should be a terrific weekend.

Prior Critical Tax Theory Conferences:

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December 29, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, December 7, 2021

Tax System Working Group Discussion Series: Diversity In The Tax Bar

Tax-system-working-group-discussion

Law Firm Antiracism Alliance Tax System Working Group discusses Diversity in the Tax Bar today at 1:30 PM EST (RSVP here): 


The LFAA Tax System Working Group, in conjunction with the American College of Tax Counsel, the American Tax Policy Institute and the Tax Section of the American Bar Association, is sponsoring a ten-part discussion series on diversity in the tax bar. Over the course of this series of virtual discussions, participants will learn about the current state of diversity in the tax bar, opportunities for diverse tax attorneys in different practice settings, and steps that the tax bar should be taking to create sustainable diversity, equity and inclusion strategies.

Panelists:

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December 7, 2021 in Conferences, Legal Education, Tax, Tax Conferences | Permalink

Thursday, December 2, 2021

Ed Kleinbard Memorial Conference At USC

Kleinbard

Following up on my previous post on the Ed Kleinbard Memorial Conference At USC:  the conference recordings and downloads are here:

Welcome:  Andrew Guzman (Dean, USC):

Panel 1 - High Noon in the Tax Policy Corral: Ed Kleinbard’s Race Against Time

  • Joseph Bankman (Stanford)
  • Daniel Shaviro (NYU) (slides)

Panel 2 - Financial Products

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December 2, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, November 19, 2021

NTA 114th Annual Conference On Taxation

NTA 2

Highlights of this week's National Tax Association 114th Annual Conference on Taxation (full program here):

Wednesday:

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November 19, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, November 18, 2021

Maryland Hosts Inaugural Carol Tello International Tax Lecture

Maryland
Maryland hosts the Inaugural Carol Tello International Tax Lecture today by Grace Perez-Navarro (Deputy Director, OECD) (register here): 


Grace Perez-Navarro plays a key role in all the OECD’s tax work including the tax challenges of digitalization, the BEPS Project, improving international tax cooperation, and engaging developing countries in OECD tax work. Since joining the OECD in 1997, she has held several key positions, including having led the OECD’s tax work on bank secrecy, e-commerce, harmful tax practices, money laundering and tax crimes, and strengthening all forms of administrative cooperation between tax authorities.

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November 18, 2021 in Conferences, Tax, Tax Conferences | Permalink

Friday, October 29, 2021

Florida Hosts 17th Annual International Tax Symposium

The University of Florida Graduate Tax Program hosts its Seventeenth International Taxation Symposium virtually today:

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October 29, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, October 27, 2021

Tax Policy Center Hosts Virtual Conference Today On U.S. Energy Tax Policy And Climate Change

Us-energy-tax-policy-and-climate-change
The Tax Policy Center hosts a virtual conference on US Energy Tax Policy And Climate Change today at 10:30 a.m. - 12:00 p.m. EDT (registration): 

The Biden administration has committed to reducing US greenhouse gas emissions to half of 2005 levels by 2030. To help meet that goal, the Democratic fiscal strategy relies heavily on increased infrastructure spending financed by higher corporate and individual income taxes. This proposed policy focuses on subsidizing alternative energy sources and conservation rather than relying on carbon pricing. What are the pros and cons of this approach, and is the strategy adequate to achieve targeted emissions reductions?

On October 27, ahead of the 2021 United Nations Climate Change Conference in Glasgow (October 31 to November 12), the Urban-Brookings Tax Policy Center and the Brookings Institution Center on Regulation and Markets will bring together climate and tax policy experts to examine recent proposals for US energy tax policy. Catherine Wolfram, deputy assistant secretary for climate and energy economics at the US Department of the Treasury, will share her perspective on the Biden administration’s climate strategy. Following her keynote, an expert panel consisting of Gilbert Metcalf, Carole Nakhle, Sanjay Patnaik, and Kurt Van Dender and moderated by Thornton Matheson will further discuss the United States’ approach to energy tax policy.

Speakers:

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October 27, 2021 in Conferences, Tax, Tax Conferences | Permalink

Friday, October 22, 2021

Kentucky Hosts Virtual Symposium Today On The Racial Wealth Gap

The Kentucky Law Journal hosts a symposium today on The Racial Wealth Gap (register here): 

KentuckyThe topic is The Racial Wealth Gap and will focus on the legal and historical factors that have contributed to the current state of wealth disparity in the United States that falls largely along racial lines.

This disparity has been increasingly the focus of academic and policy research, and this Symposium aims to bring together practitioners, policy researchers, and scholars to explore this issue. In particular, the KLJ symposium seeks to address how tax law, property law, and other legal systems that have created and reinforced the conditions that lead to White families having median wealth of approximately $188,000, while Black families have median wealth of only 15% of that amount, or approximately $24,000. In addition to exploring the evolution of the problem, the KLJ symposium will explore possible solutions or proposals that would ameliorate the disparity.

8:30 AM: Opening Remarks

  • Mary Davis (Dean, Kentucky)
  • Jennifer Bird-Pollan (Kentucky; Google Scholar)

9:00 AM: Real Estate, Housing, and Blockbusting

  • Richard Winchester (Seton Hall; Google Scholar)
  • Daniel Murphy (Kentucky)
  • Dillon Curtis (Kentucky Law Journal Staff Editor) (moderator)

10:00 AM: Implications of Tax Code Bias

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October 22, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, October 15, 2021

Michigan And Rutgers Host Virtual Symposium Today On Treaty Override

Michigan, Rutgers, and the Michigan Journal of International Law host the Treaty Override Virtual Symposium today (zoom link here): 

Michigan-rutgersThis symposium will consider the legitimacy and scope of treaty overrides, i.e., situations in which a country unilaterally changes the outcome of a bilateral treaty through its domestic law. This practice appears to be unlawful under the Vienna Convention on the Law of Treaties (which is generally accepted as customary international law) but is constitutional in certain countries, including the United States. There has been a long, ongoing debate on the advisability of such overrides and the conditions under which they are possible in the United States. These days, the debate centers on whether some parts of the Tax Cuts and Jobs Act of 2017 were an override. The symposium will focus on this debate and compare it to similar debates in other jurisdictions. 

10:30 - 11:00 AM: Welcome and Opening Remarks 

  • Gracy Brody (Editor in Chief, Michigan Journal of International Law) 
  • Monica Hakimi (Associate Dean for Faculty and Research, Michigan; Google Scholar)

11:00 AM - 12:30 PM: Treaty Overrides Abroad

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October 15, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

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

Law & Society

Neil Buchanan (Florida) has issued his annual call for tax papers and panels for next year's hybrid  annual meeting of the Law & Society Association in Lisbon and online (July 13-16, 2022):

The Law & Society Association (LSA) will host its next annual meeting from July 13 - 16, 2022, in Lisbon, Portugal.  For the eighteenth year in a row, I will organize sessions for the "Law, Society, and Taxation" group (Collaborative Research Network 31).  For the sixth year in a row, I am pleased that Professors Jennifer Bird-Pollan and Mirit Eyal-Cohen have committed to working tirelessly to make our conference-within-a-conference a success. ...

As currently planned, the conference will be held in a hybrid format, with some sessions entirely in person and others entirely virtual.

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

The deadline for submissions is 11:59 p.m. ET (USA) on Wednesday, November 10, 2021.

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October 15, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, October 6, 2021

Save The Date: Ed Kleinbard Memorial Conference At USC

Kleinbard

USC Gould School of Law is pleased to announce that it will be hosting a virtual conference on November 5, 2021, in memory of our esteemed departed colleague Professor Edward Kleinbard.  

We are excited to have a prestigious lineup of speakers to discuss the wide range of Professor Kleinbard’s lifetime work, including:

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October 6, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, September 24, 2021

Tax Papers At Today's Junior Faculty Forum At Richmond

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

Blaine Saito (Northeastern), The Levels of Tax Coordination, 38 Ga. St. U. L. Rev. ___ (2022) (reviewed by Hayes Holderness (Richmond) here):

The United States implements much of its social policy through the income tax laws. The Code is rife with tax expenditures for education, housing, community economic development, retirement savings, and health care to name a few. But the IRS is not an agency with expertise in any of these areas and developing such expertise would draw resources away from its core tax administration mission. Commentators have thus called for a series of changes from turning these tax expenditures into outlays for these programs or to divest the IRS/Treasury of most of the administration of social policy tax expenditures. Yet, given American politics and the institutional structure of the federal government, these moves are both unlikely to occur and unwise.

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September 24, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Monday, September 20, 2021

ABA Tax Section Virtual 2021 Fall Meeting

This week's ABA Tax Section virtual 2021 Fall Meeting (program) kicks off today. The highlight is:

ABA Fall Meeting CoverTeaching Taxation: Promoting Diversity, Equity, and Inclusion in Tax: Ideas and Resources for Mentoring Diverse Students and Leading Discussions of DEI in Tax (Wednesday, 12:30 - 2:00 PM ET):

This panel will document the need for greater diversity in the field of tax law − in practice and in Academia – and share ideas to promote this goal, with a focus on law students and recent law school graduates. The panelists will (1) provide information about existing programs to promote DEI in the tax profession, (2) discuss ways to build the tax profession pipeline, to recruit and retain diverse tax attorneys, and to provide strong platforms for professional success, and (3) solicit audience participation and ideas for new initiatives. 

  • Alice Abreu (Temple)
  • Caroline Ciraolo (Kostelanetz & Fink; Inaugural Vice Chair, Membership, Diversity, and Inclusion, Tax Section Council, ABA)
  • Steven Dean (Brooklyn)
  • Katie Pratt (Loyola-L.A.) (moderator)
  • Juan Vasquez (Judge, U.S. Tax Court)
  • Lany Villalobos (Kirkland & Ellis; Assistant Secretary, Tax Section Council, ABA; Immediate Past-Chair, ABA Tax Section Diversity Committee

Other Tax Profs with speaking roles include:

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September 20, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Friday, September 10, 2021

Symposium: Tax Policy And Practice In The United States

Symposium, Beyond the Numbers: Tax Policy and Practice in the U.S., 52 Loy. U. Chi. L.J. 329-555 (2021):

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September 10, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Monday, September 6, 2021

Sixth International Conference On Taxpayer Rights

6th

Nina Olson (Executive Director and Founder, Center for Taxpayer Rights):

I’m pleased to announce that registration is now open for the 6th International Conference on Taxpayer Rights (ICTR). The theme of the 6th ICTR is Taxpayer Rights, Human Rights: Issues for Developing Countries.

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September 6, 2021 in Conferences, Tax, Tax Conferences | Permalink

Thursday, August 19, 2021

Tax Papers At The Conference On Public Finance In The Era Of The COVID-19 Crisis

Conference

Here are some tax presentations and papers of interest at the 77th Annual Congress of the International Institute of Public Finance: Public Finance in the Era of the COVID-19 Crisis

Yesterday:

Dhammika Dharmapala (Chicago; Google Scholar), Do Multinational Firms use Tax Havens to the Detriment of Other Countries?:

The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts regarding MNCs’ use of havens, which are consistent with the location of holding companies, intellectual property, and financial activities in havens. However, there is also evidence of significant frictions that limit MNCs’ use of havens. These limits can be attributed to nontax frictions (such as the legal and business environment in different jurisdictions), to tax law provisions limiting profit shifting, and to the costs of tax planning. There is evidence consistent with the relevance of each of these channels. The paper also argues that nonhaven countries have available a range of powerful tax law instruments to neutralize the impact of MNCs’ use of havens.

Brian Galle (Georgetown; Google Scholar), David Gamage (Indiana; Google Scholar) & Yulia Kuchumova (State), Tax Avoidance and the Choice of Tax Base

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August 19, 2021 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink

Saturday, July 31, 2021

Tax Panel Today At SEALS

Tax panel today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

SEALS (2022)Workshop on Tax Law: Tax Law, Policy, and Human Beings
Sometimes we forget, but real live human beings (and dead ones!) are subject to the income tax. The presenters on this panel consider the myriad ways that the income tax responds to and is shaped by the choices human beings make. In particular, papers in this panel address the rise of telework, the effect of the tax system on the cost of death, tax and the cyborg, and the human factor in the economic calculus.

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July 31, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, July 30, 2021

Tax Panel Today At SEALS

Tax panel today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

SEALS (2022)Workshop on Tax Law: Discussion Group: Tax Law
This discussion group is broadly concerned with issues of taxation. Discussants will address individual income tax, corporate income tax, state & local tax, estate & gift tax, tax expenditure policy, international tax, and entitlements. While these disparate themes might seem only loosely related, a common thread of the difficulties of balancing equity, simplicity, incentives, and transparency runs through all of them. These scholars grapple with the central tax topics of the day, and address the looming concerns that must be dealt with by all levels of government.

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July 30, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

ATPI Taxation And Gender Summer Series: The U.S. Pandemic Effects

ATPI Taxation and Gender Summer Series: The U.S. Pandemic Effects [registration]:

ATPI[The series] will continue on July 30 [at 1:00 PM ET] with a focus on the US pandemic effects, which disproportionately affected women, featuring Yvette Lind, Assistant Professor at the Copenhagen Business School, Elaine Maag, Principal Research Associate at the Tax Policy Center, and Amy Matsui, Director, Income Security and Senior Counsel at the National Women's Law Center.

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July 30, 2021 in Conferences, Legal Education, Tax, Tax Conferences | Permalink

Thursday, July 29, 2021

ATPI Taxation And Gender Summer Series: The OECD

ATPI Taxation and Gender Summer Series: The OECD:

ATPIThe series [started July 23] with the pathbreaking work the OECD has been doing on tax and gender, developing the notion that gender blind is not gender neutral, and will feature Grace Perez-Navarro, the Deputy Director of the OECD's Centre for Tax Policy and Administration, and Joanne Shelling, Senior Policy Advisor at the OECD's Forum on Tax Administration. Program will be moderated by Julie Divola, Chair-Elect of the ABA Tax Section.

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July 29, 2021 in Conferences, Legal Education, Tax, Tax Conferences | Permalink

Tax Panels Today At SEALS

Tax panels today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

SEALs Logo (2013)New Scholars Workshop: Corporate Law, Financial Markets, and Taxation II
This workshop gives New Scholars the opportunity to present a work-in-progress in a welcoming and supportive environment and to receive feedback on their presentation from more senior scholars in their fields. New Scholars are also assigned a mentor. The program is open to junior faculty at member schools. New Scholars are nominated to participate in the New Scholars Workshop by the deans of their respective law schools.

  • John Anderson (Mississippi College) (moderator)
  • Catherine Baylin Duryea (St. John's), Crumbs of Judicial Relief: Judicial Review of Price Controls During Wartime
    Mentor: Eric Segall (Georgia State) (mentor)
  • Young Ran (Christine) Kim (Utah), Taxing Telework 
    Mentor: Tessa Davis (South Carolina)
  • Jennifer Levine (Quinnipiac), Qualified Small Business Stock: A Proposal for Reform to Promote Business Formation and Growth 
    Mentor: Joan Heminway (Tennessee)
  • Daniel Schaffa (Richmond), Payroll Subsidies as a Policy Tool
    Mentor: Colin Marks (St. Mary's)

Workshop on Tax Law: Tax Law and Policy - International, Federal, State
This panel addresses a variety of issues in tax policy, including the implications of complex sets of relevant tax rules in various contexts and scenarios. Papers included in this panel consider cross-border issues at the local, state, and international levels, as well as questions that arise around the coordination between the IRS and other agencies. Other panelists consider issues around the marriage penalty and the physical presence rules.

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July 29, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, July 28, 2021

Tax Panels Today At SEALS

Tax panels today at the 2021 SEALS Annual Conference on Amelia Island, Florida (program):

SEALs Logo (2013)New Scholars Workshop: Corporate Law, Financial Markets, and Taxation I
This workshop gives New Scholars the opportunity to present a work-in-progress in a welcoming and supportive environment and to receive feedback on their presentation from more senior scholars in their fields. New Scholars are also assigned a mentor. The program is open to junior faculty at member schools. New Scholars are nominated to participate in the New Scholars Workshop by the deans of their respective law schools.

  • Mark Drumbl (Washington & Lee) (moderator)
  • Nicole Iannarone (Drexel), Faux Transparency
    Mentor: Constance Wagner (St. Louis)
  • Carla Reyes (SMU), Limited Liability DAOs for Regular People
    Mentor: James Gibson (Richmond)

Call for Papers Luncheon
This luncheon is being held to honor the winners of SEALS' annual Call for Papers competition. Admission ticket required.

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July 28, 2021 in Conferences, Legal Ed Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, July 15, 2021

National Tax Association Initiatives For Underrepresented Minority, Women, And Non-Binary Scholars

NTA

The National Tax Association is pleased to announce two new initiatives for the 2021 Annual Conference on Taxation in Detroit, Michigan:

2021 NTA Equity and Inclusion Fellowship

The NTA Equity & Inclusion Fellowship provides conference travel funding with the goal of increasing participation in and creating long-lasting relationships with the National Tax Association and its activities among underrepresented minority (URM) graduate students and early career PhDs/JDs engaged in the theory and practice of public finance and taxation.

The fellowship provides an NTA membership and supports the travel and participation of up to 5 students or early career professionals from traditionally underrepresented backgrounds at the NTA Annual Conference in Detroit, November 18-20, 2021. Deadline to submit is August 31, 2021.

2021 NTA/CSWEP Mentoring Dinner

The National Tax Association (NTA) and Committee on the Status of Women in the Economics Profession (CSWEP) Mentoring Dinner provides an opportunity for women and non-binary persons engaged in the theory and practice of public finance and taxation to interact and create professional relationships with each other and the NTA.

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July 15, 2021 in Conferences, Legal Education, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, July 13, 2021

Australian Tax Review Symposium: New Voices In Tax Reform

Monash University (Australia) hosts the Critical Junctures/Critical Perspectives - A Call for New Voices in Tax Reform on Thursday, July 15th at 9:00 a.m. (AEST) & Friday, July 16th at 9:30 a.m. AEST (registration): 

Monash-universityThe symposium seeks to open the debate on reform to new voices and new perspectives that are able to challenge the status quo. It features papers from scholars from various disciplines (law, politics, economics, sociology) to offer critical perspectives on taxation. 

Thursday, July 15

Session 1: Building a Critical Tax Movement - Insights from Elsewhere

Keynote: Critical Tax Theory: Insights and Opportunities

Session 2: Tax Administration

  • Chair: Kathryn James (Monash; Google Scholar)
  • Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Ohio State; Google Scholar), Progressive Tax Procedure, 96 N.Y.U. L. Rev. 668 (2021)
    Commentator: Richard Eccleston (Tasmania; Google Scholar)
  • Shayak Sarkar (UC-Davis), Tax Law's Migration, 63 BC L. Rev. ___ (2021)
    Commentator: Leo Martinez (UC-Hastings)
  • Stefanie Geringer (Vienna), The CJEU, the EU Blacklist and the Member States’ National Tax Laws: Shedding Light on the EU’s Uncoordinated Approach to Tax Abuse and Avoidance in Third Countries
    Commentator: Rick Krever (Western Australia; Google Scholar

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July 13, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tax Policy Center Hosts Virtual Conference Today: International Corporate Tax Reform — BEPS And Biden

Tpc-conference-july-13

The Tax Policy Center hosts a virtual conference on International Corporate Tax Reform: BEPS and Biden today at 10:30 a.m. - 12:00 p.m. EDT (registration): 

The Organisation for Economic Co-operation and Development/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), a coalition of more than 125 countries is forging new international tax rules that could end the global “race to the bottom” in corporate taxation. What new details of the BEPS Pillars One and Two blueprints will emerge from the July G20 Finance Ministers’ meeting? How would the pillars interact with the Biden administration’s US corporate income tax reform proposals? And how would both sets of reforms affect global corporate tax revenues and investment?

Join the Urban-Brookings Tax Policy Center to hear from leading experts about the prospects for an international agreement and how it could interact with Biden’s proposals for US corporate tax reform.

Keynote Address

  • Pascal Saint-Amans (Centre for Tax Policy and Administration, Organisation for Economic Co-operation and Development)

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July 13, 2021 in Conferences, Tax, Tax Conferences | Permalink

Thursday, June 24, 2021

Tax Policy Center Hosts The 11th Annual IRS/TPC Joint Research Conference On Tax Administration Virtually Today

Tpc-conference-june-24-21

The Tax Policy Center hosts the 11th Annual IRS/TPC Joint Research Conference On Tax Administration today at 9:00 a.m. - 4:30 p.m. EDT (registration): 

The Internal Revenue Service (IRS) and the Urban-Brookings Tax Policy Center invite you to virtually attend the only annual conference focused exclusively on tax administration research. Researchers from the IRS, other government agencies, academia, and private organizations will discuss some of the latest analyses seeking to make tax administration as effective as possible.

Opening

  • Eric Toder (Codirector, Urban-Brookings Tax Policy Center)
  • Barry Johnson (Acting Chief Analytics Officer, IRS, RAAS)
  • Charles Rettig (Commissioner of Internal Revenue)

Session 1: Improving Individual Taxpayer Compliance

  • Robert McClelland (Urban-Brookings Tax Policy Center; Google Scholar) (moderator)
  • Ellen Badgley (MITRE), Kyle Furlong (MITRE) (presenting), Lucia Lykke (MITRE), Abby Ng (MITRE), Leigh Nicholl (MITRE), & Alan Plumley (IRS, RAAS), Audit Contagion? Investigating the General Indirect Effect of Audits Through Tax Preparer Networks
  • Paul R. Organ (Michigan) (presenting), Joel Slemrod (Michigan; Google Scholar), Alex Ruda (IRS, RAAS), & Alex Turk (IRS, RAAS), Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 
  • Emily Y. Lin (Office of Tax Analysis, U.S. Department of the Treasury), Ankur Patel (Office of Tax Analysis, U.S. Department of the Treasury), & Alexander Yuskavage (Office of Tax Analysis, U.S. Department of the Treasury) (presenting), EITC Noncompliance: Examining the Roles of the Dynamics of EITC Claims and Paid Preparer Use
  • Tatiana Homonoff (NYU; Google Scholar) (discussant)

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June 24, 2021 in Conferences, Tax, Tax Conferences | Permalink

Tuesday, June 15, 2021

16th Annual Junior Tax Scholars Workshop At San Diego

Junior Tax 2021

Ed Fox (Michigan) & Zachary Liscow (Yale) (presenting), A Mark-to-Market Tax on Businesses
Commentators: Daniel Schaffa (Richmond), Hillel Nadler (Program on International Financial Systems)

Hillel Nadler (Program on International Financial Systems), Taxing Zero
Commentators: Ed Fox (Michigan), Eleanor Wilking (Cornell)

Hayes Holderness (Richmond), Noncomparative Interstate Tax Discrimination
Commentators: Shelly Layser (Illinois), Andrew Appleby (Stetson)

Andrew Appleby (Stetson), Now You Can't Leave: State and Local Exit Taxes
Commentators: Christine Kim (Utah), Hayes Holderness (Richmond)

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June 15, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, June 9, 2021

Tax Policy Center Hosts A Virtual Conference Today On The Effects Of The Biden Corporate Tax Proposals

TPC

The Tax Policy Center hosts a virtual conference on What Are the Effects of the Biden Administration’s Corporate Tax Proposals? today at 9:30 a.m. - 12:00 p.m. EDT (registration): 

The Biden administration is proposing significant increases in corporate taxes to finance investments in infrastructure and other priorities. Proposed reforms include a global minimum tax on book income and other changes intended to limit US multinational companies’ abilities to reduce US taxes by shifting investments and reported profits to low-tax foreign countries. To promote a competitive global landscape, the administration is concurrently working with the Organisation for Economic Co-operation and Development to recommend its members adopt similar changes.

Join the Urban-Brookings Tax Policy Center and the University of North Carolina Tax Center for a virtual event, during which accounting, law, and economics experts will address the following questions:

  • How would a tax on corporate book income work, and would it be effective in preventing profitable corporations from avoiding US income tax?
  • What are the adverse effects of taxing corporate book income? Are there better ways to limit corporate tax preferences and reduce tax avoidance?
  • How would President Biden’s corporate tax plans affect investment in the United States and US economic growth? Are there lessons we can learn from the corporate response to the Tax Cuts and Jobs Act?
  • How would President Biden’s proposals affect the competitiveness of US resident corporations, and can international agreement on a minimum tax be effective in limiting harmful tax competition?
  • What other desirable reforms to business taxation weren’t included in the administration’s proposals?

Keynote Address

  • Jared Bernstein (U.S. Council of Economic Advisors)

Panel #1: Should There Be a Tax on Corporate Book Income?

  • Dhammika Dharmapala (Chicago)
  • Michelle Hanlon (MIT)
  • Natasha Sarin (Deputy Assistant Secretary for Economic Policy, U.S. Treasury Department)
  • Jeff Hoopes (University of North Carolina Tax Center) (moderator)

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June 9, 2021 in Conferences, Tax, Tax Conferences | Permalink

Tuesday, June 8, 2021

AALS Annual Meeting Call For Papers: New Voices In Taxation

Call For Papers: New Voices in Taxation Panel (AALS Section on Taxation / 2022 Annual Meeting):

AALS Annual Meeting (2022)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 2022 AALS Annual Meeting from January 5 through 9. This program will provide panelists the opportunity to present their work and receive feedback from senior colleagues in the field. Note: The 2022 AALS Annual Meeting will be fully virtual.

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. (Non-tenure track teaching fellowships count for this deadline.). For co-authored papers, all authors must satisfy the eligibility criteria. While we welcome submissions from previous panelists, we will give a preference to scholars whose work has not been selected for a previous new voices panel.

Due date: 5 p.m. PDT, Friday, August 13, 2021.

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June 8, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences | Permalink

Saturday, June 5, 2021

16th Annual Junior Tax Scholars Workshop Kicks Off Virtually At San Diego

DownloadJonathan Choi (Minnesota), Beyond Purposivism in Tax Law
Commentators:  Daniel Schaffa (Richmond), Sloan Speck (Colorado)

Christine Kim (Utah), Digital Taxation: How to Tax 21st Century Multinationals
Commentators: Andrew Appleby (Stetson), Hillel Nadler (Program on International Financial Systems)

Goldburn Maynard  (Indiana), Biden’s Gambit: Advancing Racial Equity While Relying on a Race Neutral Tax Code
Commentators: Ariel Kleiman (San Diego); Blaine Saito (Northeastern)

Tracey Roberts (Cumberland), Monopsony Power and the EITC
Commentators: Zach Liscow (Yale), Goldburn Maynard (Indiana)

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June 5, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Sunday, May 30, 2021

Today's Law, Society, And Taxation Panels

LSA2021

Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):

Session #12:  Author Meets Reader: Daniel Shaviro's Literature and Inequality (Tracey Roberts (Cumberland),  Chair/Discussant): 
Today, high-end inequality in America and peer countries is at Gilded Age levels, raising issues that require sociological and humanistic evaluation. Great works of literature can help us to better understand its broader, culturally contingent, ramifications – not just in the authors’ own eras, but today. Daniel Shaviro’s Literature and Inequality offers a unique and accessible interdisciplinary take on how a number of great and beloved works from the nineteenth and early twentieth centuries help shed light on modern high-end inequality. In particular, Shaviro helps us to understand the relevance both of cultural differences between America and peer countries such as England and France, and of cultural commonalities between America’s First Gilded Age in the late-nineteenth century and its currently ongoing Second Gilded Age.

  • Diane Klein (Chapman)
  • Shu-Yi Oei (Boston College)
  • Luisa Scarcella (Antwerp)

Session #13: Taxing Data and Artificial Intelligence (Young Ran (Christine) Kim (Utah),  Chair/ Discussant):

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May 30, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Saturday, May 29, 2021

Today's Law, Society, And Taxation Panels

LSA2021

Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):

Session #9: Taxation as Governance and Policy (James Repetti (Boston College),  Chair/Discussant): 
Tax law is sometimes referred to as "special," a set of complicated but dry rules that are separate from the government's broader role in society, rules that affect private behavior and nothing more. The effects of taxation on private behavior are important, but the effects of taxation on government itself — indeed, the inextricable interaction between the laws of taxation and the shape of the public sector — are also essential to understand. Papers in this panel will explore both sets of effects from a variety of perspectives.

Session #10: Taxation of Businesses (Henry Ordower (St. Louis),  Chair/Discussant): 

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May 29, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, May 28, 2021

Today's Law, Society, And Taxation Panels

LSA2021

Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):

Session #6: Tax, Politics, and History (Diane Klein (Chapman),  Chair/Discussant):
Tax law is a product of the political process and often depends in large part on the views of the society in which it is to be enacted. Further, the particular nature of that society influences how the tax law develops and how it is applied in practice. This makes tax history a critical part of the understanding of the tax law. The papers in this session reflect on the role that society plays in the development of some particular areas of the tax law, and the role that the tax law plays in the evolution of society.

Session #7: Tax, Inequality, and Racial Justice (Shu-Yi Oei (Boston College),  Chair/ Discussant):

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May 28, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, May 27, 2021

Today's Law, Society, And Taxation Panels

LSA2021

Today's Law, Society, and Taxation panels at the virtual 2021 Law & Society Association Annual Meeting (program):

Session #1:  International Taxation (Luisa Scarcella (Antwerp), Chair/Discussant):
Different countries around the world address questions of tax fairness in different ways, and have different concerns based on constitutional differences or other particularities of the nations in question. In addition, changes in technology have changed the problems nations face in the international tax arena. The papers in this session consider the global consequences of international tax law and tax competition.

  • Leandra Lederman (Indiana), Best Practices in Tax Rulings Transparency
  • Shu-Yi Oei (Boston College), Who Joins BEPS?
  • James Repetti (Boston College), U.S. Inequality, Manufacturing, and International Tax Policy
  • Melina Rocha (York), Rate Differentiation in the Value Added Tax
  • Lily Zechner (Graz), Taxing Profit and Consumption in Market Jurisdictions  

Session #2:  Optimal Tax Theory (Dominic de Cogan (Cambridge), Chair/Discussant):
At the heart of many discussions of tax policy is a question of whether the tax law achieves the right end, for all people affected by it, and how best to design the tax to achieve the desired ends. The papers in this session tackle these essential, and difficult, questions from a variety of angles, contemplating theories of tax and tax policy design.

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May 27, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, May 20, 2021

UC-Irvine Hosts Virtual Tax Event Today On The Biden-Harris Tax Proposals

UC-Irvine Law hosts a virtual tax event today at 5:00 PM PT on The State of Play in Tax Reform featuring Josh Blank (Google Scholar), Vic Fleischer (Google Scholar), and Omri Marian (Google Scholar) as part of its Law & Policy in the Biden-Harris Era webinar series:

6a00d8341c4eab53ef02788016f132200d-200wiThis program will provide an overview of the Biden-Harris Administration’s recent tax legislative proposals, including in the American Jobs Plan and the American Families Plan. Professor Omri Marian will review international tax proposals, Professor Vic Fleischer will review domestic tax proposals, and Professor Joshua Blank will review tax enforcement and compliance proposals. 

The program will be accessible to non-tax experts and tax students. Following the presentation, the members of the panel will respond to questions from the viewing audience.

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May 20, 2021 in Conferences, Tax, Tax Conferences | Permalink

Thursday, May 13, 2021

ABA Tax Section Virtual 2021 May Meeting

The ABA Tax Section virtual 2021 May Meeting continues today (program). Today's highlight:

ABA TaxTeaching Taxation: Law Schools and Access to Tax Justice 12:30 PM ET:
How can law schools help improve access to tax justice? Panelists will present models of law school courses through which students provide tax services or representation to taxpayers, or for which access to justice is the primary subject of the course. The panel will engage a variety of perspectives including different areas of tax law, different pedagogical approaches, and different institutional commitments by the law schools. Topics will include Volunteer Income Tax Assistance, Low-Income Taxpayer Clinics, a seminar on Taxes and Social Justice, a Business Tax Practicum, and the Adopt-a-Base program.

  • Alice Abreu (Temple)
  • Michelle Lyon Drumbl (Washington & Lee) (moderator)
  • C. Wells Hall III (Nelson Mullins, Charlotte, NC)
  • Matthew T. James (Temple)
  • Francine Lipman (UNLV)
  • Manoj Viswanathan (UC-Hastings)

Other Tax Profs with speaking roles include:

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May 13, 2021 in ABA Tax Section, Conferences, Tax, Tax Conferences | Permalink

Friday, April 30, 2021

ITPF Hosts Conference Today On A New International Tax Architecture Based On The OECD Blueprints

The International Tax Policy Forum hosts a conference today on "Whither International Taxation: A New International Tax Architecture Based on the OECD Blueprints?" (program):

ITPFThe architecture for international tax relations among developed economies was established almost 100 years ago by the League of Nations. Over the last few years, however, historic concepts regarding jurisdiction to tax, attribution of profits to permanent establishments, and arm’s-length pricing have come under pressure. Notable developments include: the UK diverted profits tax, digital services taxes and levies enacted or proposed in over 40 countries, and the US Base Erosion and Anti-abuse Tax (BEAT).

In October of last year, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released two Blueprints proposing new guidelines for the taxation of multinational enterprises (MNEs). The Pillar One Blueprint reallocates the right to tax certain high-margin income of MNEs on the basis of sales or users. Pillar Two sets forth a model minimum tax on the income of foreign subsidiaries along with rules for denying deductions (or imposing withholding tax) on payments not subject to a minimum rate of tax in the payee jurisdiction. The Biden Administration has endorsed the OECD/G20 project and agreement on open issues is targeted for the middle of this year.

This conference brings together experts from academia, government, and private practice to share their views on challenges to the international tax architecture and the OECD Blueprints. 

Overview of the OECD Blueprints:

  • Mary Bennett (Baker McKenzie)

Are New Rules Needed for Taxing International Income?:

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April 30, 2021 in Conferences, Tax, Tax Conferences, Tax Scholarship | Permalink

Wednesday, April 21, 2021

Kentucky Law Journal Call For Papers: The Racial Wealth Gap

Call for Papers: Kentucky Law Journal Symposium: The Racial Wealth Gap:

Kentucky Law (2021)The Kentucky Law Journal is pleased to invite proposals for its annual symposium, which will be held in the Fall of 2021.  The KLJ symposium is entitled The Racial Wealth Gap, and will focus on the legal and historical factors that have contributed to the current state of the wealth disparity in the United States that falls largely along racial lines.  This disparity has been increasingly the focus of academic and policy research, and this Symposium aims to bring together practitioners, policy researchers, and scholars to explore this issue.  In particular, the KLJ encourages submissions that consider tax law, property law, and other legal systems that have created and reinforced the conditions that lead to White families having median wealth of approximately $188,000, while Black families have median wealth of only 15% of that amount, or approximately $24,000.  In addition to exploring the evolution of the problem, the KLJ especially encourages submissions that explore possible solutions or proposals that would ameliorate the disparity.

The KLJ expects to host this symposium in person in beautiful Lexington, Kentucky, on October 22, 2021 (date subject to change).

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April 21, 2021 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, April 9, 2021

24th Annual Critical Tax Theory Conference At UC-Irvine

UC-Irvine hosts the 24th Annual Critical Tax Theory Conference (program):

UCI_Law_1lineblue_logoThe 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.

Panel #1: 

  • Leslie Book (Villanova), Keith Fogg (Harvard) & Nina E. Olson (Center for Taxpayer Rights), Administrative Burdens, Sludge, and Individual Taxpayer Rights
  • Michelle Layser (Illinois), Subsidizing Gentrification: A Spatial Analysis Of Place-Based Tax Incentives
  • Nancy Shurtz (Oregon) & Esther Sherman, When We Breathe: Reinventing the EITC for a More Just and Caring World
  • Moderator:  Mirit Eyal-Cohen (Alabama) 
  • Commentators:   Joshua Blank (UC-Irvine) & Christine Kim (Utah) 

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April 9, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Workshops | Permalink

Wednesday, March 31, 2021

National Tax Association 114th Annual Conference Call for Papers: Improving The Safety Net

NTA

114th Annual National Tax Association Conference Call for Papers: Improving the Safety Net:

November 18-20, 2021
Detroit Marriott at the Renaissance Center
Detroit, Michigan

We are planning to hold the 114th Annual Conference in person should health guidelines permit.  The NTA staff will continually monitor the health and government mandates and will abide by their recommendations regarding in-person events.

The 114th Annual Conference on Taxation will cover a broad range of topics in tax policy and public finance. We welcome submissions from the fields of accounting, economics, law, and public policy, as well as research from other fields that bears on these topics.

Motivated by the important role of public assistance programs during the COVID-19 pandemic and by the discussions of policy reform occurring during the early days of the Biden administration, the theme of this year’s conference is “Improving the U.S. Safety Net.” Keynote speakers and plenary panels will be oriented towards analysis of U.S. safety-net policies. We especially encourage submissions in line with this topic.

This year’s conference also includes a new submission category, Inequality and Disparities, for papers that investigate disparities by characteristics such as race or gender as well as the effects of tax or non-tax policies that are intended to alleviate them. We particularly encourage submissions to this topic area as well.

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March 31, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Tuesday, March 30, 2021

Fifth International Conference On Taxpayer Rights

5th Annual

Nina Olson (Executive Director and Founder, Center for Taxpayer Rights):

Registration is now open for the 5th International Conference on Taxpayer Rights, which will be held over three days, on May 26 to 28, 2021. The theme of the conference is Quality Tax Audits and the Protection of Fundamental Rights. You can access the agenda here. Our host for this year’s conference is the National and Kapodistrian University of Athens School of Law.

This year we are holding the conference entirely online. Although we will miss seeing everyone in person, we view this live online conference as an opportunity to expand the conference’s reach. So please share this information with others!

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March 30, 2021 in Conferences, Tax, Tax Conferences | Permalink

Saturday, March 27, 2021

2021 Boston College-Tulane Tax Roundtable

The 2021 Boston College-Tulane Tax Roundtable took place virtually yesterday:

BC Tulane (2021)Brian Galle (Georgetown) & Stephen Shay (Boston College), Administrative Law and the Crisis of Tax Administration
Discussant: Reuven Avi-Yonah (Michigan)

Susie Morse (Texas), Emergency Money: Lessons from the Paycheck Protection Program
Discussant: Andrew Hayashi (Virginia)

Shu-Yi Oei (Boston College) Who Joins BEPS? Understanding the Proliferation of International Tax Consensus
Discussant: Steve Shay (Boston College)

Steve Sheffrin (Tulane) & Koray Caglayan (American Institutes for Research), Giver and Taker States over the Business Cycle
Discussant: David Walker (Boston University)

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March 27, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, March 26, 2021

Houston Hosts Energy Tax Conference Today

Houston (2017)The University of Houston Law Center hosts the 3rd Annual Denney L. Wright International Energy Tax Conference and the Houston Business and Tax Law Journal 21th Annual Symposium today on Exploring International Energy Investments During/Post Pandemic virtually today from 9:00 AM – 3:00 PM CDT:

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March 26, 2021 in Conferences, Scholarship, Tax, Tax Conferences | Permalink

Wednesday, March 17, 2021

Pittsburgh Tax Review Symposium: Tribute To Nina Olson

Pittsburgh Tax Review (2017)Symposium, Tribute to National Taxpayer Advocate Nina Olson, 18 Pitt. Tax Rev. 1-189 (2020):

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March 17, 2021 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink