The Second Annual Junior Tax Scholars Conference kicks off today at BU with these panels:

Panel #1:  International

• Mitchell Kane (Virginia), Taxation and International Charter Competition
  • Discussants: Steven Dean (Brooklyn), Victor Fleischer (Illinois)
• Steven Dean (Brooklyn), The Market for Extraterritorial Tax Information
  • Discussants: Ruth Mason (Connecticut), Dennis Ventry (American)
• Allison Christians (Wisconsin), International Tax and Global Governance
  • Discussants: Mitchell Kane (Virginia), Kristin Hickman (Minnesota)
• Ruth Mason (Connecticut), Juicial Activism & the ECJ’s Two Country Problem
  • Discussants: Allison Christians (Wisconsin), Lloyd Mayer (Notre Dame)

Lunch Discussion Topic: Is Tax a Subject Matter or a Discipline? Is tax law simply a doctrinal area, like corporate law or patent law, that relies on other disciplines (economics, sociology, history, philosophy) for causal theories and methodologies? Or do tax scholars have a unique way of looking at the world?

Panel #2:  Distributive Justice

• Adam Chodorow (Arizona State), Distributive Justice in the Real World
  • Discussants: Miranda Perry Fleischer (Illinois), Adam Rosenzweig (Washington U.)
• Lily Batchelder (NYU), The Superiority of an Inheritance Tax
  • Discussants: Adam Chodorow (Arizona State), David Gamage (Boalt Hall)
• Miranda Perry Fleischer (Illionis), Charitable Justice
  • Discussants: Lily Batchelder (NYU), Mitchell Kane (Virginia)

Panel #3:  Taxation of Risk

• Adam Rosenzweig (Washington U.), Taxation, Risk and Derivatives
  • Discussants: Ethan Yale (Georgetown), Victor Fleischer (Illinois)
• Ethan Yale (Georgetown), Investment Risk & Deferred Compensation
  • Discussants: David Walker (BU), Michael Doran (Virginia)
• Victor Fleischer (Illinois), The Blackstone IPO
  • Discussants: Adam Rosenzweig (Washington U.), Alex Raskolnikov (Columbia)
• David Gamage (Boalt Hall), Should States Tax Capital Income?
  • Discussants: Neil Buchanan (George Washington), Ethan Yale (Georgetown)