Paul L. Caron
Dean





Thursday, May 23, 2024

9th Annual Texas Tax Faculty Workshop

Tax workshop photoSMU hosted the 9th Annual Texas Tax Faculty Workshop on Monday:

Christopher Hanna (SMU), Taxing Carried Interest: A Reappraisal (with David Elkins (Netanya; Google Scholar)
Commenter: Susan Morse (Texas; Google Scholar)

Gary Lucas (Texas A&M; Google Scholar), Shaping Preferences with Pigouvian Taxes
Commenter: Johnny Buckles (Houston; Google Scholar)

Orly Mazur (SMU; Google Scholar), Beyond ChatGPT: Responsible AI and Government Innovation, 92 Tenn. L. Rev. __ (2025) (with Adam Thimmesch (Nebraska; Google Scholar))
Commenter: William Byrnes (Texas A&M; Google Scholar

Susan Morse (Texas; Google Scholar), The Truth About Safe Harbors, 92 Tenn. L. Rev. __ (2025)
Commenter: Dennis Drapkin (SMU)

Continue reading

May 23, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily, Tax Profs, Tax Workshops | Permalink

Friday, May 10, 2024

27th Annual Critical Tax Conference At Florida

Florida levin college of lawFlorida hosts the 27th Annual Critical Tax Conference today and tomorrow. If you would like to attend via Zoom, contact David Hasen

Friday 

9:00 AM: Welcome 

9:10 AM: First Morning Session 

10:25 AM: Second Morning Session  

Continue reading

May 10, 2024 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Workshops | Permalink

Tuesday, May 7, 2024

Columbia Tax Workshop (Day 2)

Today's Columbia Tax Workshop is being held at its Manhattanville Campus

Columbia (2023)Katarzyna Bilicka (Utah State; Google Scholar), The Role of Intellectual Property in Tax Planning (with Paul Organ (U.S. Treasury Department; Google Scholar) & İrem Güçeri (Oxford; Google Scholar)) 
Discussant: Michael Love (Columbia)

Multinational enterprises (MNEs) that invest in research and development (R&D) and innovation find it easier to shift profits between their subsidiaries located in jurisdictions with different tax rates. While MNEs invest in R&D and develop intellectual property (IP) across multiple jurisdictions, they can also strategically move profits arising from that IP from high- to low-tax jurisdictions to reduce their overall tax bill. In this paper, we analyze and quantify the importance of two different strategies that MNEs use to move their IP to low-tax jurisdictions: selling a patent developed in a high-tax jurisdiction to a low-tax jurisdiction directly, or signing a cost-sharing arrangement (CSA) between those two jurisdictions to cover the costs of developing further IP. Combining administrative data on CSAs, patent applications and transactions, and US tax returns, we provide novel stylized facts on the use of both those strategies by MNEs. We then show that CSAs increase jurisdiction-level patenting activity, royalty payments, profits, and profitability, especially the CSAs signed with low-tax jurisdictions. At the MNE level, a new CSA significantly increases firm sales, profitability, and R&D investment, without affecting the MNE’s effective tax rates. Private firms are the only ones that experience the significant MNE-level effects on sales, profitability, and intangible assets after they sign their first CSA.

Ari Glogower (Northwestern; Google Scholar), Closing the Life Insurance Tax Loophole (with Andrew Granato (J.D.-Ph.D. Candidate, Yale))
Discussant: John Vella (Oxford) 

Permanent life insurance contracts enjoy an unparalleled combination of tax benefits. In a permanent or “cash value” contract, a portion of the premium paid is allocated to an internal savings account or “cash value reserve,” which over time reduces the amount of insured risk in the contract. The cash value reserve enables the policyholder’s beneficiary to ultimately receive a guaranteed “death benefit” that includes the policyholder’s accumulated savings upon the death of the insured person, resulting in an arrangement that resembles an investment account, rather than financial protection in the event of an untimely death.

Continue reading

May 7, 2024 in Colloquia, Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Monday, May 6, 2024

Columbia Tax Workshop (Day 1)

Today's Columbia Tax Workshop is being held at its Manhattanville Campus

Columbia (2023)Kimberly Clausing (UCLA; Google Scholar), Capital Taxation and Market Power
Discussant: Wojciech Kopczuk (Columbia; Google Scholar)

In recent decades, market power has increased substantially, according to multiple measures that describe industry concentration, mark-ups, and business profitability. While market power can generate benefits, it also raises vexing policy concerns, including the potential for adverse effects on labor markets, income inequality, and the dynamism of market competition. The concept of market power also has implications for how we conceptualize capital income, making it important to distinguish between normal and above-normal returns to capital. The tax system taxes both types of returns to capital, but often imperfectly and incompletely. Full consideration of the relationship between market power and capital income suggests important implications for optimal capital taxation design, including the role of entity taxation, the use of graduated business tax rates, and international tax reform.

Conor Clarke (Washington University; Google Scholar) & Wojciech Kopczuk (Columbia; Google Scholar), Income Inequality and the Corporate Sector
Discussant: Yair Listokin (Yale; Google Scholar)

Continue reading

May 6, 2024 in Colloquia, Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Friday, May 3, 2024

Akron Hosts International Tax Symposium

Akron hosted an International Tax Symposium yesterday: 

Continue reading

May 3, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Tuesday, April 23, 2024

Pittsburgh Tax Review Call For Papers: Combatting Poverty Through Federal Tax Policy

Pittsburgh Tax Review Call for Papers: Combatting Poverty Through Federal Tax Policy

Pittsburgh tax reviewAccording to the U.S. Census, in 2022 there were over 37 million people in the United States in poverty. Though, at one time, perhaps the tax code had little to do with relieving poverty, at least since 1975, with the enactment of the Earned Income Tax Credit, Congress has increasingly used tax law as a means of relieving poverty. In light of the important role that tax law and policy now plays in addressing poverty as well as income and wealth inequality in the United States, the Pittsburgh Tax Review invites contributions to a curated issue on the theme of “Combatting Poverty Through Federal Tax Policy.” Contributions will be published in the Fall 2024 issue of the journal’s twenty-second volume.

Continue reading

April 23, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, April 18, 2024

UC-Irvine Hosts Symposium Today On Moore And The Future Of The Realization Doctrine

UC-Irvine hosts a symposium today on The Moore Case and the Future of the Realization Doctrine today (program): 

UCI Law (2022)The Graduate Tax Program at the University of California, Irvine School of Law will host its sixth annual UCI Law|Taylor Nelson Amitrano LLP Tax Symposium on April 18, 2024. Sponsored by the Law Offices of Taylor Nelson Amitrano LLP, the theme of this year’s symposium is The Moore Case and the Future of the Realization Doctrine.

This virtual event will feature keynote speaker, David Kamin. Kamin’s scholarship focuses on tax and budget policy, and he served in the White House under President Biden and President Obama. 

Continue reading

April 18, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Roosevelt Institute Hosts Tax Policy As Competition Policy Today

Tax policy as competition policyThe Roosevelt Institute hosts Tax Policy as Competition Policy: Reimagining How the US Tax Code Can Foster a More Equitable and Participatory Economy today at 12:00 PM EST (RSVP): 

Excessive market power by dominant corporations is widely decried across the political divide. Federal and state antitrust agencies have begun to reclaim their rightful roles in checking the power of a few firms to control so much of the economy. Historically, tax policy complemented these antitrust enforcers by leveling the economic playing field. Yet today, taxation remains overlooked both as a driver of current levels of market concentration and as a tool to remedy the problem.

Roosevelt’s Taxing Monopolies series explores how a rewriting of the tax code can work alongside other antimonopoly tools to curb the excessive economic and political power of large corporations and their owners.

Continue reading

April 18, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Wednesday, April 17, 2024

Symposium: The Federal Income Tax—Racially Blind But Not Racially Neutral

National Tax Association 117th Annual Conference Call for Papers: April 19th Deadline

117th_2024_CFP_1375_341-1024x254National Tax Association 117th Annual Conference Call for Papers

The 117th 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 and administration, as well as research from other fields or by practitioners that relates to these topics.

We especially welcome submissions that can speak to current challenges facing policymakers such as the effect of digitalization/e-commerce/remote work on public finances, minimum taxes and international tax law, the child tax credit and other family policies, and global challenges to government finances.

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 (roundtable format, just speakers, no papers). Please note that full session proposals are mere suggestions of groupings. The conference committee reserves the right to consider and accept individual papers from a complete session rather than accepting the complete session, break apart complete sessions or otherwise change the full session.

Continue reading

April 17, 2024 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, April 15, 2024

Festschrift To Honor Ellen Aprill

Festschrift to Honor Ellen Aprill, 56 Loy. L.A. L. Rev. 1135-1354 (2023):

Continue reading

April 15, 2024 in Legal Education, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Friday, April 5, 2024

Florida Hosts 14th Annual Tax Policy Symposium Today: AI, Tax, And Society

Florida hosts the 2024 Ellen Bellet Gelberg Tax Policy Symposium on AI, Tax, and Society today at 9:30 AM EST (registration): 

Florida Law Logo (2023)Speakers: 

Continue reading

April 5, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, March 28, 2024

Committee For A Responsible Federal Budget Hosts A Tax Policy Summit Today

The Committee for a Responsible Federal Budget hosts When the TCJA Expires: A Tax Policy Summit today at 2:30 PM EST (RSVP): 

When the tcja expiresPlease join the Committee for a Responsible Federal Budget on March 28 for a summit focusing on the 2025 tax cut expirations and future tax policy.

With large parts of the 2017 Tax Cuts and Jobs Act set to expire, policymakers will soon face important decisions regarding the tax code’s future. These choices could add trillions of dollars to the national debt, or they could put us on a path toward genuine tax reform.

We are pleased to invite you to a gathering of the tax and budget communities to discuss how best to handle the challenges and opportunities offered by this moment.

Agenda

Continue reading

March 28, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Friday, March 22, 2024

Virginia Hosts Tax Study Group Meeting Today

Update: Virginia Tax Study Group To Convene in Three-Decade Tradition

Virginia center for tax lawThe Virginia Center for Tax Law hosts a Virginia Tax Study Group Meeting today (registration): 

D.C. Panel 

  • Jamie Cummins (Senior Tax Counsel, Senate Finance Committee) 
  • Kathleen Kerrigan (Chief Judge, U.S. Tax Court)
  • Ji Prichard (Tax Counsel, House Ways & Means Committee) 
  • Cecily Rock (Senior Legislation Counsel, Joint Committee on Taxation) (moderator) 
  • Mark Warren (former Chief Tax Counsel, Senate Finance Committee) 

Moore and Beyond 

  • Alice Abreu (Temple) 
  • Harry Franks (Virginia) 
  • Itai Grinberg (Georgetown)
  • Gil Rothenberg (Former Chief, Appellate Section, Tax Division, U.S. Department of Justice) 
  • Eric Solomon (Former Assistant Secretary for Tax Policy, U.S. Treasury Department) (moderator) 
  • Isaac Wood (Attorney-Adviser, Office of Tax Policy, U.S. Treasury Department)

Continue reading

March 22, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Houston Hosts Energy Tax Conference Today

Houston law centerThe University of Houston Law Center hosts the 6th Annual Denney L. Wright International Energy Tax Conference and 24th Annual Houston Business and Tax Law Journal Symposium today on Lessons Learned from International Energy Investments:

Continue reading

March 22, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, March 21, 2024

Blank & Osofsky Present Democratizing Administrative Law Today At Duke

Joshua D. Blank (UC-Irvine; Google Scholar) & Leigh Osofsky (North Carolina; Google Scholar) present Democratizing Administrative Law at Duke today as part of its 54th Annual Administrative Law Symposium

Blank-osofskyWhen agencies make statements about the law, people listen. This insight yields a fundamental tension. According to one set of views, such agency statements, and their ability to influence public behavior, are critical not only for a well-functioning bureaucracy, but also for our entire system of government. According to another set of views, this agency power, if left unchecked, could border on tyranny.

Administrative law responds to this tension through an extensive, purportedly comprehensive, framework that attempts to police agency statements. The framework places different types of agency statements into different legal categories. 

Continue reading

March 21, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, March 7, 2024

Panel Discussion Today On Bearer-Friend's Paying For Reparations

Jeremy Bearer-Friend (George Washington; Google Scholar) joins a panel on Reparations: How To Fund Them & Avoid A Wall Street Takeover hosted by Take On Wall Street and Americans for Financial Reform Education Fund today at 2:00 PM ET (registration): 

Reparations eventReparations: How to Fund Them & Avoid a Wall Street Takeover is a fireside chat with Jeremy Bearer-Friend (George Washington University Law) and Alvin Velazquez, (SEIU) moderated by Ericka Taylor (Take On Wall Street and Americans for Financial Reform). Bearer-Friend authored a novel proposal for how to pay for reparations [Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, 67 How. L.J. __ (2024) (reviewed by Blaine Saito (Ohio State) here)]. His approach proposes capitalizing a multi-trillion dollar reparations fund with corporate equity in lieu of cash payments.

Join us as we explore the important questions Bearer-Friend’s proposal raises about how to actually design the governance of the proposed reparations fund to maximize its benefits to its intended beneficiaries and prevent the fund from being co-opted by the financial industry to further its own interests. Velazquez will discuss experiences labor unions have had with pension funds, and what lessons can be drawn from them to inform the design of a reparations fund’s governance.

Continue reading

March 7, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Tuesday, March 5, 2024

Call For Proposals: Association For Mid-Career Tax Law Professors Annual Conference At Northwestern

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

Professional growth for mid-career facultyThe 2024 Association of Mid-Career Tax Scholars/Experienced in Tax Scholars Conference will be held on Thursday, May 30 and Friday, May 31 at Northwestern University Pritzker School of Law in Chicago, IL. This is a recurring conference intended to bring together relatively recently and not-so-recently tenured professors of tax law from around the country to discuss ideas and works-in-progress in an informal setting.

Continue reading

March 5, 2024 in Legal Education, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, February 27, 2024

Call For Papers: 115th Annual Society Of Legal Scholars Conference

Society of legal scholars annual conference
Call for Papers for the Tax Section of the 115th Annual Society of Legal Scholars Conference (Sept. 3-5, 2024): 

The theme of the conference is “Learning from Others: Lessons for Legal Scholars?”
As scholars, we interact with others – students; fellow academics; legal practitioners; the wider public – and the 2024 conference will reflect on the gains we can achieve from such interaction in a global academic environment. The conference will examine this theme in two ways. First, as scholars attending the SLS conference, we benefit greatly from meeting colleagues from different backgrounds and disciplines and, notably, from other legal jurisdictions (both within and outside the common law world). What can we gain from taking an international or comparative perspective to our work? To what extent do different perspectives, such as socio-legal, interdisciplinary or historical viewpoints, assist our research? Secondly, one of the significant elements of the conference is the inclusion of papers from both junior and senior scholars. What lessons can we gain from each other, both in terms of mentoring and in recognising the need to promote the interests of early career legal scholars and offering support for those entering the academy? No scholar is an island. The SLS provides a positive inclusive environment for legal academics at whatever stage of their career to engage with each other and learn valuable lessons from a diverse and inclusive community of legal scholars. Doctoral students are very welcome and are encouraged to submit papers for consideration in the Subject Sections Programme.

Continue reading

February 27, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Wednesday, February 21, 2024

Call For Presentations: UC-Irvine Symposium On Moore And The Future Of The Realization Doctrine

Call for Presentations: The Moore Case and the Future of the Realization Doctrine:

UCI Law (2022)The Graduate Tax Program at the University of California, Irvine School of Law will host its 6th Annual UCI Law - Taylor Nelson Amitrano LLP Tax Symposium on April 18, 2024. The theme this year is The Moore Case and the Future of the Realization Doctrine.

We are interested in submissions for proposed presentations on potential effects of the Moore case on the realization doctrine, as well as any topics relating to the realization doctrine as they pertain to issues such as constitutional design, legal alternatives, behavioral effects, societal effects and disparities, tax planning, and political discourse.

Continue reading

February 21, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, February 20, 2024

Call For International Tax Papers: Akron Law Review

Call for Papers

Akron Law ReviewThe Master of Taxation Program at the University of Akron College of Business will host on May 2nd the Akron Conference on International Tax and is proud to invite submissions from tax scholars to present and discuss articles and essays addressing any international tax issues, however we are especially interested in one or more of the following topics or related topics:

  • International Tax Dispute Resolution
  • International Tax Policy
  • Tax Treaties
  • International Tax of Human Capital
  • Fairness in International Taxation
  • Pillar I and Pillar II

Continue reading

February 20, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Thursday, February 8, 2024

UC-San Francisco Hosts 2024 Northern California Tax Roundtable


UC-San Francisco hosts the 2024 Northern California Tax Roundtable today with these papers and commentary:

UC Law SF (2024)Brian Galle (Georgetown; Google Scholar), Though Money Moves: Taxing the Wealthy at the State Level (with David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar))
Commentator: Shayak Sarkar (UC-Davis; Google Scholar)

Darien Shanske (UC-Davis: Google Scholar), Help Wanted: Achieving Better Formulas for Apportioning Income, Residence and Intangibles

Continue reading

February 8, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Tuesday, February 6, 2024

Call For Papers: American Tax Policy Institute Research Roundtable And Symposium

Call For Papers: American Tax Policy Institute Research Roundtable and Symposium on It’s a Man’s World: Revealing and Addressing Hidden Gender Bias in Tax Law and Policy

American tax policy instituteExpressions of interest due March 31, 2024
Program October 17-18, 2024, Washington DC

The American Tax Policy Institute is pleased to issue this Announcement and Call for Contributions to an event on October 17 and 18, 2024, in Washington, DC, that will explore the intersections between and among gender, taxation, and public policy. Conference co-sponsors include Skadden Arps Meagher & Flom LLP, the Elisabeth Haub School of Law at Pace University, the Birnbaum Women’s Leadership Center at New York University School of Law, the Tax Law Center at New York University School of Law, the Pittsburgh Tax Review, the Loyola of Los Angeles Law Review, and several other organizations (list in formation). The goal of the event is to shine a spotlight on gender issues in taxation and to bring consideration of gender impacts into mainstream discussions surrounding the enactment and administration of tax law and policy. The intended scope of the Conference is broad, focusing not only on gender issues in U.S. tax law but also on gender issues in the tax laws of other countries. It will consider all taxes, including income, consumption, transfer, wealth-related, or other national-level taxes, as well as subnational taxes.

Continue reading

February 6, 2024 in Conferences, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, January 22, 2024

Call For Tax (And Other) Papers: Harvard|Stanford|Yale Junior Faculty Forum

Request for Submissions
Harvard/Stanford/Yale Junior Faculty Forum
June 3-4, 2024, Stanford Law School

Harvard, Stanford, and Yale Law Schools are soliciting submissions for the 2024 Harvard/Stanford/Yale Junior Faculty Forum, to be held at Stanford Law School on June 3-4, 2024. Twelve to twenty junior scholars (with one to seven years in teaching) will be chosen, through a double-blind selection process, to present their work at the Forum. A senior scholar will comment on each paper. The audience will include the participating junior faculty, senior faculty from the host institutions, and invited guests. The goal of the Forum is to promote in-depth discussion on the selected papers and more general reflections on broader methodological issues, as well as to foster a stronger sense of community among American legal scholars, particularly by strengthening ties between new and veteran professors.

Continue reading

January 22, 2024 in Conferences, Legal Ed Conferences, Legal Education, Scholarship, Tax, Tax Conferences | Permalink

Thursday, January 18, 2024

ABA Tax Section Mid-Year Meeting Kicks Off Today In San Francisco

This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is Friday's Teaching Taxation program on Reparations and Taxation:

2024-midyear-tax-meetingTo address the atrocities and enduring harms of slavery, legislators are considering proposals to provide reparations to Black Americans. For example, in 2023, a state-appointed task force in California issued a comprehensive report that explained why governments should provide such reparations and offered recommendations regarding how they should structure payments. According to the task force, reparations could address several specific harms, including the Black life expectancy gap, mass incarceration and excessive policing, discriminatory housing practices, lost business opportunities, and unjust property takings by eminent domain. Other federal, state, and local legislators are also actively considering reparations proposals. While legislators debate whether to adopt proposals to provide reparations, they must also consider several important related tax questions. What are the possible tax treatments of receipt of reparations under current law? Should governments introduce legislation to provide different tax treatment of the receipt of reparations, as compared to the tax treatment under current law? How should federal and state tax laws interact regarding the tax treatment of reparations? This panel will examine the topic of reparations and taxation by considering these and other questions.

  • Sonya C. Watson (Office of the Attorney General of Nevada) (moderator)
  • Young Ran (Christine) Kim (Cardozo; Google Scholar) (chair) 
  • Bobby Dexter (Chapman) 
  • Anthony Infanti (Pittsburgh; Google Scholar
  • Natalia A. Ventsko (Law Office of Natalia A. Ventsko) 

Other Tax Profs with speaking roles include: 

Continue reading

January 18, 2024 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Monday, January 8, 2024

Pepperdine Hosts Junior Tax Scholars Writing Retreat

Junior Tax Profs at Pepperdine

Pepperdine Caruso Law was delighted to host a group of junior tax professors last week for a winter writing retreat:  Luis Calderon-Gomez (Cardozo), Conor Clarke (Washington University), Maynard Goldburn (Indiana-Kelley Business School), Nyamagaga Gondwe (Wisconsin), Luke Maher (Seattle), Jeesoo Nam (USC), Deanna Newton (Pepperdine), and Alex Zhang (Emory). The only bummer: I was at the AALS Annual Meeting all week and didn't have the opportunity to spend any time with these wonderful young tax scholars. Hopefully next year!

Continue reading

January 8, 2024 in Books, Conferences, Legal Ed News, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences, Tax Daily | Permalink

Friday, January 5, 2024

Please Join Us: Pepperdine Caruso Law AALS Reception TODAY (6:00-8:00 PM)

Beach Pepperdine Logo

Pepperdine Caruso Law School invites law professors and deans to a reception
hosted by Dean Paul Caron at the 2024 AALS Annual Meeting in Washington, D.C.

Friday, Jan. 5, 6:00 - 8:00 p.m.
Tulip Room (2nd Floor Mezzanine) | Marriott Marquis (Headquarter Hotel)
Please join us for local California wine & beer and hors d'oeuvres

January 5, 2024 in Conferences, Legal Ed Conferences, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences, Tax Daily | Permalink

Wednesday, January 3, 2024

Today's AALS Tax Highlights

Aals annual meeting 2024
Section on Taxation, Taxation and Democracy 
10-11:40 AM Independence Salon A, Level M4, Marriott Marquis 

Taxation plays a fundamental role in democratic societies. This panel will focus on the relationship between tax policy and democratic principles. It will explore the various roles that tax policy plays in shaping our democracy and consider innovative approaches to advancing tax policy that enhances democratic values.

  • Steven A. Dean (Boston University) 
  • Francine J. Lipman (UNLV) 
  • Orly Mazur (SMU) (moderator) 
  • Clinton G. Wallace (South Carolina) 

Section on European Law, Co-Sponsored by Comparative Law and Taxation, EU Fiscal Federalism and the U.S. Perspective
1-2:40 PM Mount Vernon Square, Level M3, Marriott Marquis 

Continue reading

January 3, 2024 in Legal Ed Conferences, Legal Education, Pepperdine Legal Ed, Tax, Tax Conferences, Teaching | Permalink

Tuesday, January 2, 2024

Please Join Us: Pepperdine Caruso Law AALS Reception (Friday, Jan. 5)

Beach Pepperdine Logo

Pepperdine Caruso Law School invites law professors and deans to a reception
hosted by Dean Paul Caron at the 2024 AALS Annual Meeting in Washington, D.C.

Friday, Jan. 5, 6:00 - 8:00 p.m.
Tulip Room (2nd Floor Mezzanine) | Marriott Marquis (Headquarters Hotel)
Please join us for local California wine & beer and hors d'oeuvres

January 2, 2024 in Conferences, Legal Ed Conferences, Legal Education, Pepperdine Legal Ed, Pepperdine Tax, Tax, Tax Conferences, Tax Daily | Permalink

Wednesday, November 8, 2023

Center For Taxpayer Rights Hosts Conference On Transforming Tax Administration

The Center for Taxpayer Rights hosted a conference on Transforming Tax Administration: Toward an Effective, Trusted & Inclusive IRS

Center for taxpayer rightsThe Center for Taxpayer Rights is pleased to convene this conference on Transforming Tax Administration: Toward an Effective, Trusted & Inclusive IRS. In August 2022, Congress enacted the Inflation Reduction Act (IRA), Public Law 117-169, which provides for $80 billion in funding over a ten year period to enhance Internal Revenue Service (IRS) resources and improve taxpayer compliance. While some of this funding may be reduced in future appropriations bills, there is no doubt that the IRS needs a major investment in cash and expertise to transform itself from a mid-20th century tax administration to one that reflects and meets the needs of today’s taxpayers and the economy they operate in.

Panel 1: The IRS Budget: Exploring IRS Service & Enforcement Categories, and Re-Thinking Measuring Performance

Keynote Address: 

Continue reading

November 8, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Tuesday, November 7, 2023

The Hamilton Project: The Past, Present, And Future Of U.S. Tax Policy

The Hamilton Project, Taking on Tax: The Past, Present, and Future:

Tax law is scheduled to change significantly at the end of 2025, setting the stage for rigorous policy debates. If policymakers use the opportunity effectively, Congress can both improve tax policy and help to stabilize the fiscal trajectory. That will require maintaining focus on the priorities of raising additional revenue, making the tax system more progressive, and ensuring that tax policy is efficiently aligned with high-level fiscal policy goals.

On Wednesday, September 27, 2023, The Hamilton Project at the Brookings Institution convened leaders and experts to discuss the past and the future of tax policy in the United States. The event featured fireside chat between former Speaker Paul Ryan, Peter Orszag of Lazard, and moderator Catherine Rampell of The Washington Post. The forum also included two discussions featuring Kimberly Clausing (University of California, Los Angeles), Wendy Edelberg (The Hamilton Project), Ben Harris (Brookings), Kyle Pomerleau (American Enterprise Institute), Nirupama Rao (University of Michigan), and Natasha Sarin (Yale University).

Continue reading

November 7, 2023 in Conferences, Tax, Tax Conferences, Tax Daily, Think Tank Reports | Permalink

Saturday, October 21, 2023

Raskolnikov Presents Two Papers Today At Canadian Law & Economics Conference

Alex Raskolnikov (Columbia) presents two papers as part of the 2023 Canadian Law & Economics (CLEA) conference

Should Only the Richest Pay More?:

Alex raskolnikovThis paper challenges the leading academic, political, and cultural narrative supporting greater redistribution. The narrative holds that redistribution should come at the expense of a very restricted group of the highest earners: the one percent, the super-rich, the billionaire class. I argue that many reasons offered in support of this view call for redistribution from a much broader group that includes the affluent—those with incomes in the ninetieth to ninety-ninth percentiles of the distribution. Whether one looks at the recent trends in income concentration, wealth concentration, social mobility, political representation, or the rise of populism, the affluent are as great—and sometimes greater—contributors to these problems as those in the top one percent. Remarkably, contemporary legal scholarship has ignored the affluent almost completely, greatly limiting the magnitude of possible economic transfers as well the forms that these transfers may take. This paper reveals the analytical weakness of the prevailing narrow view. Higher taxes on the affluent should fully enter distributional debates.

Poor ESG (with Zohar Goshen (Columbia) & Assaf Hamdani (Tel Aviv; Google Scholar)): 

Continue reading

October 21, 2023 in Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, October 16, 2023

ABA Tax Section Virtual Fall Meeting Kicks Off Today

This week's ABA Tax Section 2023 Virtual Fall Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Wednesday on Tax Justice in the Age of Artificial Intelligence: 

ABA Tax Section Graphic 2The recent and rapid rise of artificial intelligence (AI) technology is positioned to impact all aspects of tax law, including tax practice, administration, ethics, and the tax base itself. As tax law inevitably evolves in response to AI, there will be new opportunities to introduce laws, policies, and practices that make the tax system more equitable. Alternatively, these developments could further entrench inequities that exist under current law. This panel discusses ways that AI might affect tax equity and distributive justice; furthermore, in response to the emergence of this new technology, it will scrutinize the equity implications of proposals to improve tax administration and substantive tax law. In doing so, panelists will have the ambitious threefold agenda: (i) reflect upon tax equity under current law, (ii) consider what AI tells us about values embedded in the tax system, and (iii) explain how tax justice can be advanced in the age of AI.

Other Tax Profs with speaking roles include:

Continue reading

October 16, 2023 in ABA Tax Section, Conferences, Tax, Tax Conferences, Tax Daily | Permalink

Friday, October 13, 2023

George Washington Hosts Symposium Today To Celebrate George Yin

George Washington hosts A Symposium in Celebration of the Career of Professor George K. Yin (J.D. 1977, George Washington; Edwin S. Cohen Distinguished Professor of Law and Taxation Emeritus, Virginia). The Zoom link is here

George Yin9:30 AM: Dayna Bowen Matthew (Dean, George Washington; Google Scholar), Opening Remarks

9:35 AM: Karen Brown (George Washington), A Perspective on the Career of George K. Yin

9:50 AM: Tom Barthold (Joint Committee on Taxation) 

10:15 AM: Larry Zelenak (Duke; Google Scholar)

10:40 AM: George K. Yin (Virginia) presents Textualism, the Role and Authoritativeness of Tax Legislative History, and Stanley Surrey, 86 Law & Contemp. Probs. __ (2023) (reviewed by Sloan Speck (Colorado; Google Scholar) here):

Continue reading

October 13, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, October 10, 2023

Duke Symposium: The Legacy of Stanley S. Surrey

Duke-law-and-contemporary-problems

Symposium, The Legacy of Stanley S. Surrey, 86 Law & Contemp. Probs. i-269 (2023):

Continue reading

October 10, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Friday, October 6, 2023

Michigan & Cardozo Host A Symposium Today On The International Tax Revolution

Update:  

Michigan and Cardozo host The International Tax Revolution: A Symposium today (program) (zoom link):

Michigan Cardozo9:30 AM ET Keynote Address: The BEPS Project, 2013-2023

10:45 AM ET Panel I: The US and BEPS

  • Reuven Avi-Yonah (Michigan; Google Scholar) (moderator) 
  • Kimberly Clausing (UCLA; Google Scholar
  • Lilian Faulhaber (Georgetown; Google Scholar
  • Christopher Hanna (SMU) 
  • Lukas Hrdlicka (S.J.D. Candidate, Michigan) 
  • Robert Stack (Deloitte, Washington, D.C.) 

1:30 PM ET Panel II: Commentary

Continue reading

October 6, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Wednesday, October 4, 2023

Tax Analysts Hosts A Virtual Panel Today On Debating The Global Minimum Tax

Debating-the-global-minimum-tax
Tax Analysts hosts a panel on Debating the Global Minimum Tax as part of the Taxing Issues series on tax policy today at 2:00 P.M. ET (registration): 

As a global minimum tax attracts growing support around the world, discussion about it continues to unfold in the United States. Our panel will thoroughly examine this multifaceted and controversial issue -- discussing the pros and cons of such a tax and encompassing the perspectives of both legislators and industry leaders. 

Tax Analysts is offering this episode of Taxing Issues as a free service to the public, and all attendees can receive CPE credit. To do so, you must register for the webcast before it starts and log in no later than the scheduled start time. You also must request CPE credits before each webcast, and you must answer the polling questions that will be asked throughout the event. 

Speakers: 

Continue reading

October 4, 2023 in Scholarship, Tax, Tax Analysts, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, September 26, 2023

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

Law-and-society-annual-meeting
Neil Buchanan (Florida) has issued his annual call for tax papers and panels for next year's annual meeting of the Law & Society Association in Denver, Colorado (June 6 - 9, 2024):

The Law & Society Association (LSA) will host its next annual meeting from June 6 - 9, 2024, in Denver, Colorado. For the twentieth year in a row (wow), I am organizing sessions for the "Law, Society, and Taxation" group (Collaborative Research Network 31). And for what is now the eighth year in a row, I have the good fortune of working with Professors Jennifer Bird-Pollan and Mirit Eyal-Cohen as co-organizers of our conference-within-a-conference.

Under our signatures below, I've copied the Call for Papers email that LSA sent last week. Note that all sessions in Denver will be entirely live. Like it or not (and I personally like it very much), everything is in-person again.

This year's official conference theme, "Unsettling Territories: Tradition and Revolution in Law and Society," is interesting and might encompass the work that you'd like to present.  Even so, please remember that you are not bound by the official theme of the conference,   We will give full consideration to proposals in any area of tax law, tax policy, distributive justice, interdisciplinary scholarship, and so on.

The deadline for submissions is October 24, 2023 at 5:00pm Eastern Standard Time (USA and Canada, where the "and Canada" part is personally meaningful to me this year, as my signature line below indicates, eh?).

Continue reading

September 26, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Friday, September 22, 2023

European Law Institute Hosts A Webinar Today On Taxation And Digital Assets

The ELI Business and Financial Law SIG hosts a webinar on Taxation and Digital Assets today at 9:00 A.M. EST (registration) (agenda):

European Law Institute 2We would like to invite you to the webinar on Taxation and Digital Assets on 22 September at 16:00 CEST. The webinar will address the taxation of digital assets including crypto, the metaverse, and NFTs. Topics covered will include the tax treatment of acquiring, holding and selling such assets. Panelists will include experts from the IMF, the US and Europe.

Continue reading

September 22, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, September 19, 2023

National Tax Journal Hosts Forum Today On Gender And Public Policy

The National Tax Association hosts a National Tax Journal forum on Gender and Public Policy today at 12:30 PM ET (registration):

National Tax JournalThe Editors of the National Tax Journal (NTJ) are excited to continue our webinar series that periodically features some of the NTJ’s recently published articles.

Our next webinar will comprise four papers from the Forum of the September 2023 issue. Despite decades of progress, the path to gender equality in the U.S. remains long. The gender wage gap persists across the entire workforce, and women spend more time on average on unpaid household work and caretaking. There are also clear gender gaps in a wide array of economic, educational, and health outcomes. Recently, it has become increasingly recognized that public policies that are applied uniformly can mitigate or exacerbate these existing gender inequalities because of the different economic circumstances and family structures experienced by women and those in the LGBTQ+ community. The papers in this Forum explore several issues in gender and public policy.

Webinar Panelists:

Continue reading

September 19, 2023 in Legal Education, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Saturday, September 16, 2023

Fellowship Opportunities For The 116th National Tax Association Conference

NTA 2

The National Tax Association offers three fellowship opportunities for the 116th Annual Conference:

There are three fellowship/funding opportunities for the 116th Annual Conference, the NTA DEI Travel Fellowship, the the NTA Tax Climate Fellowship and the the NTA/CSWEP Mentoring Dinner for Women/Non-Binary Persons.  Read on for specifics for each fellowship. The deadline for all opportunities below is September 22nd. Recipients will be notified no later than October 6th. Questions? Email us: [email protected].

NTA Equity and Inclusion Travel Fellowship

Continue reading

September 16, 2023 in Conferences, Legal Education, Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Wednesday, September 6, 2023

U.S. Tax Prof Presentations At The 2023 Tax Research Network Conference

U.S. Tax Prof presentations at the two-day Tax Research Network Conference at the Faculty of Law, University of Cambridge:

Tax research networkWednesday, September 6: 

Darien Shanske (UC-Davis; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar), Taxpayer Mobility and the Goal of Inclusive Prosperity:

Taxpayer mobility is often cited as a primary obstacle to progressive tax policies. However, this Article argues that mobility responses to taxation are often overemphasized. The empirical literature on taxpayer mobility sometimes characterizes responses as “large” merely because the responses are substantial enough to be measured with statistical significance. Yet, from a tax policy perspective, what should be considered “large” is partially a normative philosophical question. Applying a normative philosophical lens to the empirical literatures on taxpayer mobility, this Article concludes that there is no convincing evidence supporting the commonly held notion that taxpayer mobility should be considered a primary obstacle to enacting progressive tax policies—either for national-level governments or for subnational state and local governments. This does not imply that mobility responses are unimportant, however. This Article suggests policy responses to concerns related to taxpayer mobility for national governments and the international tax regime, for fiscal federalism and the interrelationship between national governments and subnational governments, and for subnational state and local governments acting on their own.

Michael Hatfield (Washington; Google Scholar), Safeguarding Taxpayer Data:

Continue reading

September 6, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, August 28, 2023

IBFD Opens Applications For 2024 Doctoral Meeting Of International Tax Researchers And Post-Doc International Tax Forum

Applications are open for the 2024 IBFD Academic Doctoral Meeting of Researchers in International Taxation (DocMIT) and Postdoctoral International Tax Forum (PITF): 

IBFD logoApplications are open until 31 December 2023! Check out the brochure for more information regarding the procedure and requirements.

What is it about?
The purpose of the DocMIT and PITF is to provide researchers with an opportunity to discuss their current research projects with leading academics and a select circle of colleagues. Participants benefit from tailored coaching provided by our panel of international tax professors, as well as from feedback provided by peers from around the world.

For the first time after the restrictions due to the pandemic, the seminar will take place at the IBFD HQ in Amsterdam, returning to its traditional in-person format.

You can find more information on the event at this link and, of course, spreading the word through your network will be much appreciated!

Continue reading

August 28, 2023 in Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, August 8, 2023

IBFD Call For Abstracts: Individual Tax Reform In A Globalized World

IBFD Academic Tax ConferenceIBFD, Inaugural Academic Tax Conference:

We invite you to submit your abstracts for our inaugural Academic Tax Conference (ATC), to be held in Amsterdam on 16-17 May 2024.

The Academic Tax Conference (ATC) kicks off with a Call for Abstracts and focuses on the topic “Blueprint for Individual Taxation Reform in a Globalized World”.

Continue reading

August 8, 2023 in Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, July 24, 2023

Netanya Hosts 7th International Roundtable On Taxation And Tax Policy

Netanya academic college

Netanya hosts the 7th International Roundtable on Taxation and Tax Policy (program) today:

Session I: Business Taxation 

Chair: Noam Noked (Chinese University of Hong Kong; Google Scholar)
Mirit Eyal-Cohen (Alabama; Google Scholar), Taxing Artificial Inventiveness
Israel Klein (Ariel University; Google Scholar), The Corporate Tax Paradox

Session II: Enactment, Assessment, and Adjudication 

Continue reading

July 24, 2023 in Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Monday, July 17, 2023

Duke Symposium: Tax Evasion, Corruption, And The Distortion Of Justice

Symposium, Tax Evasion, Corruption and the Distortion of Justice, 84 Law & Contemp. Probs. 1-298 (2022): 

Continue reading

July 17, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Tuesday, July 4, 2023

University Of Cambridge Hosts Conference Today On Tax, Public Finance, And The Rule Of Law

The two-day 6th Annual Tax Policy Conference on Tax, Public Finance and the Rule of Law concludes today at the Centre for Tax Law at the University of Cambridge Faculty of Law. U.S. Tax Prof presentations include:

Cambridge Center for Tax Law (2023)Alex Raskolnikov (Columbia), Distributional Limits of Legal Rules

The estate tax applies only to the rich, and so did the income tax for the first three decades of its existence. Many new taxes recently proposed by academics and politicians target only the rich as well. And any progressive tax takes more from the rich than from others. Yet no one has suggested that property law, contract law, antitrust or corporate law, to take just some examples, should have special, less favorable rules applicable only to the wealthy. This paper asks: why not? What is the problem with a separate law for the rich, especially given the long history of progressive taxation and the widespread academic support for the idea that legal rules should reflect distributional considerations as a general matter?

Continue reading

July 4, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Monday, June 26, 2023

Oxford Centre For Business Taxation Hosts 17th Annual Academic Symposium

The three-day Oxford University Centre for Business Taxation's 17th Annual Academic Symposium kicksoff today: 

Oxford Business Tax (2024)Monday, June 26

Session 1: 

Chair: Michael Devereux (Oxford; Google Scholar)

Juan Carlos Suarez-Serrato (Stanford; Google Scholar), Does Tax Planning by US Multinationals Impact their Economic Activity? (with Rosanne Altshuler (Rutgers; Google Scholar) & Lysle Boller (Duke))
Discussant: Naomi Feldman (Hebrew University; Google Scholar

Annette Alstadsæter (Norwegian; Google Scholar), Pennies from Haven: Wages and Profit Shifting (with Julie Brun Bjørkheim (Norwegian; Google Scholar), Ronald Davies (University College Dublin) & Johannes Scheuerer (University College Dublin))
Discussant: Sarah Clifford (Oxford; Google Scholar)

Session 2: 

Continue reading

June 26, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Friday, June 23, 2023

Alan Turing Institute Hosts Workshop Today On AI In Tax, Audit, And Fintech At The University Of Surrey

The Alan Turing Institute hosts a workshop today on AI in Tax, Audit, and Fintech at the University of Surrey (program):

AIThe use of digital technologies in tax and financial services has come far over the last ten years while there has been little attention on how it empowers and impacts a diverse society. The workshop aims to match digital innovation in tax administration with principles and mechanisms to protect both users and the reliability of outputs. The workshop will bring together experts in tax administration, fintech, economic policy design, machine learning, AI, early career researchers and PhD students. The co-sponsors are It is co-organized by Queen Mary University of London, University of Exeter, and University of Surrey.

  • Panel #1: The Role of Digital Technology in Tax Administration
  • Panel #2: Principles and Standards
  • Panel #3: Using AI to Advance Administration and Policy
  • Panel #4: Using AI to Advance Administration and Policy
  • Panel #5: The Impact of AI Tools on Practice
  • Panel #6: Using AI to Advance Administration and Policy
  • Panel #7: Taxing AI and Cryptocurrencies

Michael Hatfield (University of Washington; Google Scholar) presents Professionally Responsible Artificial Intelligence, 51 Ariz St. L.J. 1057 (2019), today on Panel #5:

As artificial intelligence (AI) developers produce more applications for professional use, how will we determine when the use is professionally responsible? One way to answer the question is to determine whether the AI augments the professional’s intelligence or whether it is used as a substitute for it. To augment the professional’s intelligence would be to make it greater, that is, to increase and improve the professional’s expertise. But a professional who substitutes artificial intelligence for his or her own puts both the professional role and the client at risk. The problem is developing guidance that encourages professionals to use AI when it can reliably improve expertise but discourages substitution that undermines expertise.

This Article proposes a solution, using tax professionals as a case study.

Continue reading

June 23, 2023 in Conferences, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Thursday, June 22, 2023

Today's 13th Annual IRS/TPC Joint Research Conference On Tax Administration

IRS TPC Joint Research Conference on Tax Administration13th Annual IRS/TPC Joint Research Conference on Tax Administration:

The Internal Revenue Service (IRS) and the Urban-Brookings Tax Policy Center invite you to attend virtually or in-person 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

  • Wendy Edelberg (Director, Hamilton Project, Brookings Institution)
  • Eric Toder (Institute Fellow, Tax Policy Center)
  • Barry Johnson (Deputy Chief Data and Analytics Officer, Research, Applied Analytics and Statistics, IRS)

Session 1: Service is Our Surname

Continue reading

June 22, 2023 in Conferences, IRS News, Tax, Tax Conferences, Tax Scholarship | Permalink