Several Tax Profs will be in the spotlight today at the AALS annual meeting:   

8:30 – 10:15 a.m. Section on Taxation: New Perspectives on Corporate Taxation:

• Moderator: Daniel N. Shaviro (NYU)
• Speakers:
  • Steven A. Bank (UCLA)
  • Steven A. Dean (Brooklyn)
  • Victor Fleischer (UCLA)

Corporate taxation is a familiar topic in the legal tax policy literature, mainly associated with discussion of corporate integration, tax sheltering, and practice-related topics such as tax-free reorganizations. However, scholars who have entered the legal academy in the last ten years have developed a number of complementary new topics and approaches. In this session, Professor Bank will offer a legal history perspective, Professor Fleischer will discuss the effects of subchapter C and related tax rules on entrepreneurial activity, and Professor Dean will explore elective vs. mandatory entity classification.

1:30 – 3:15 p.m. Section on Scholarship: Blogging: Scholarship or Distraction?

• Moderator: Dennis M. Patterson (Rutgers-Camden)
• Speakers:
  • Randy E. Barnett (BU)
  • Victor Fleischer (UCLA)
  • Lawrence B. Solum (Illinois)

One of the most salient developments in the internet revolution is blogging. Blogging has become a widespread cultural phenomenon and has had important implications for politics, the media and education. This panel considers academic blogging and asks the question whether blogging is a new form of scholarly activity or just a diversion from the pursuit of serious intellectual inquiry.