The Fifth Annual Junior Tax Scholars’ Workshop kicks off today at Notre Dame with these papers:

Panel #1:  State & Local Tax

• Brian Galle (Florida State; moving to Boston College), An IRA for States? Evidence for the Need for Federal Intervention in State Budget Smoothing, and a Proposal for Reform
• Andrew Haile (Elon), Re-writing Quill: Taxing E-Commerce
• Darien Shanske (UC-Hastings), Adventures With Sections 103, 164 and 54AA(!?)
• Randle Pollard (Widener), Who’s Going To Pick up the Trash?: The Need for Affordable Tax-Exempt Bonds To Fund State and Local Governments’ Cash Deficits

Panel # 2:  Tax Administration

• Stephanie McMahon (Cincinnati), What Women Want: Joint and Several Tax Liability For Joint Filers
• Shu-Yi Oei (Tulane), The Law and Language of Third Party Relationships in Tax Shelter Adjudication
• Heather Field (UC-Hastings), Tax Elections & State/Federal Conformity

Panel #3:  International Tax

• Adam Rosenzweig (Washington U.), Thinking Outside the (Tax) Treaty
• Ilan Benshalom (Hebrew University), MNE Tax Coordination and Fairness
• Susan Morse (Santa Clara; moving to UC-Hastings), Unilateral Incremental International Corporate Income Tax Reform