David Gamage (UC-Berkeley) presents Taxation and Incentives in the Business Enterprise at the Research Institute of Economy, Trade, and Industry in Tokyo, Japan.  Here is the abstract:

The Japanese Government’s Research Institute of Economy, Trade, and Industry has sponsored the project on “Enterprise Law as a Structure for Incentives” in order to investigate the effects of a variety of different legal regimes on the interactions between human capital providers and monetary capital providers within the business enterprise. This presentation discusses the role of taxation laws within the context of this project. The presentation elaborates recent work in both public finance economics and taxation legal theory and analyzes how findings from these areas illuminate the role of taxation within enterprise law.