The Ninth Annual Critical Tax Conference concludes today at Mercer.  Here is the program schedule:

• Introductory Remarks:
  • David A. Brennen (Mercer)
  • Dean Daisy H. Floyd (Mercer)
• Keynote Address: Nina Olson (National Taxpayer Advocate)
• Panel #1: Tax Administration and Enforcement
  • Moderator: Leandra Lederman (Indiana)
  • Panelists:
    • Sagit Leviner (Michigan):  A New Era of Tax Enforcement Policy – From "Big Stick" to Responsive Regulation
    • Charlotte Crane (Northwestern):  The Curious Case of Judicial Restraint in the Review of Tax Systems: Some Sources in History
    • Lily Kahng (Seattle):  Taxing Disaster: The Administrative Domain of the IRS
• Panel #2: Tax Accounting and Taxing Debt
  • Moderator: Monica Armstrong (Mercer)
  • Panelists:
    • Neil Buchanan (Rutgers-Newark):  What is Fiscal Responsibility? Long-term Deficits, Generational Accounting, and Capital Budgeting
    • Joseph Dodge (Florida State):  Exploring the Treatment of Borrowing and Accruals in a Realization Income Tax
• Panel #3:  Tax Fairness
  • Moderator: Patricia Dilley (Florida)
  • Panelists:
    • Anthony Infanti (Pittsburgh):  Homo Sacer, Homosexual: Some Thoughts on Waging Tax Guerrilla Warfare
    • Karen Brown (George Washington):  Are Blacks Too Heavily Taxed?
• Panel #4:  The Price of Conflict: War Taxation in American History
  • Moderator: Ajay K. Mehrotra (Indiana)
  • Panelists:
    • Steven Bank (UCLA):  The Price of Conflict: War Taxation In American History – The Civil War and Reconstruction
    • Kirk Stark (UCLA):  Taxation & War Finance During The Korean And Vietnam Conflicts
    • Joseph Thorndike (Virginia):  “To Take the Profit Out of War”:  World War II and the Creation of the Modern American Tax Regime
• Panel #5:  Nonprofits and Philanthropy
  • Moderator: Sarah Waldeck (Seton Hall)
  • Panelists:
    • Darryll Jones (Pittsburgh):  The Problem Of Charitable Insider Trading
    • Wendy Gerzog (Baltimore):  Rev. Proc. 2005-24: The Collision between CRTs and the UPC Elective Share
    • Alice Thomas (University of District of Columbia):  Untapped Wealth Maximization: The Under Utilization of the 501(c)(3) Charitable Entity to Level the Playing Field in Urban Communities of Color
• Panel #6:  International Tax
  • Moderator: Tracy Kaye (Seton Hall)
  • Panelists:
    • Diane Ring (Boston College):  International Tax Relations: Theory and Implications
    • Kim Brooks (University of British Columbia):  Taxing Royalty Payments with a Developing Country Source: A Comparison of Canada and Australia’s Tax Treaties