Here are the tax papers to be presented at today’s American Law & Economics Association 21st Annual Meeting at Columbia Law School:
Taxation II (Mihir Desai (Harvard) (panel chair))
- Daria Burnes (UC-Irvine, Department of Economics), David Neumark (UC-Irvine, Department of Economics) & Michelle J. White (UC-San Diego, Department of Economics), Fiscal Zoning and Sales Taxes: Do Higher Sales Taxes Lead to More Retailing and Less Manufacturing?
- Victor Fleischer (Colorado), Taxing Founders’ Stock
- David I. Walker (Boston University), The Taxation of Punitive Damages Liabilities



