The 2006 Junior Tax Scholars Conference concludes today at Colorado.  Here are today’s panels, paper presenters, and commentators:

Panel 5: International Tax Issues

Craig Boise, Deferral, Repatriation Incentives and the Utility of Amnesties
Commentators: Allison Christians, Ruth Mason

Ruth Mason, Subsidies and Free Markets: State Tax Discrimination in the US and Europe
Commentators: Craig Boise, Allison Christians, Kristin Hickman

Allison Christians, Treaties, Executive Agreements and Foreign Policy Power
Commentators: Craig Boise, Ruth Mason, Ajay Mehrotra

Steven Dean, Tax Flight Treaties: Designing and Effective Solution to the Tax Haven Problem
Commentators: Allison Chirstians, Ruth Mason, Adam Rosenzweig

Panel 6: Administrative Law Issues

Kristin Hickman, Coloring Outside the Lines: Examining Treaury’s (Lack of) Adherence to APA Procedural Requirements
Commentators: Adam Chodorow, Adam Rosenzweig

Adam Rosenzweig: Elective Tax Fictions in a Purposive World: Can an Elective Tax Fiction be Abusive?
Commentators: Steven Dean, David Walker