One of the panels at the 4-day American Society for Legal Historians Annual Meeting in Austin, Texas is Federal Tax Policy in the Great Depression:

The Great Depression marked a turning point in the history of American taxation – one often overshadowed by the watershed tax changes of World War II. This panel examines some of the most important tax developments of the Great Depression. It begins with a general overview of the Roosevelt Administration and its approach to tax policy. It then explores several key aspects of the era, including tax return publicity, corporate taxation, and the tax treatment of the family.

Chair: Joseph Thorndike (Tax Analysts)

Papers:

• Marjorie Kornhauser (Tulane): The Rise and Fall of Publicity of Income Tax Information in the 1930s
• Steven Bank (UCLA): Tax, Corporate Governance, and Norms: Lessons from the New Deal
• Dennis Ventry (O’Melveny & Myers LLP): Tax Justice New Deal Style: FDR, the Treasury Department, and Family Taxation in the 1930s

Discussant: Reuven Avi-Yonah (Michigan)