The Fifth Annual Junior Tax Scholars' Workshop concludes today at Notre Dame with these papers:
Panel #4: Tax Policy
- David Herzig (Valparaiso), Bellbottoms, the Bicentennial, and Basis: Does Carry Over Basis Ever Work?
- Tom Brennan (Northwestern), The Regressive Tax on Risk-Taking
- David Gamage (UC-Berkeley), Toward a Theory for the Optimal Number of Tax Instruments
- Miranda Perry Fleischer (Colorado), Equality of Opportunity and Charitable Giving
Panel #5: Exempt Organizations
- Benjamin Leff (American), The Case Against For-Profit Charity: An Agency Cost Analysis
- Lloyd Hitoshi Mayer (Notre Dame), Charities and Lobbying: Institutional Rights in the Wake of Citizens United
- Phyllis Smith (Florida A&M), Benevolence v. Bureaucracy: The Impact of Over Regulation of Tax-Exempt Organizations
- Samuel Brunson (Loyola-Chicago), Rethinking Public Charities and Political Speech
For Friday's papers, see here.
