Loyola-L.A. hosts the 26th Annual Critical Tax Conference (program) today and tomorrow:

Friday

9:00 AM: Welcome 

• Jennifer Kowal (Loyola-L.A.)

9:10 AM: What is Critical Tax? 

• Diane Klein Kemker (DePaul), Teaching Critical Tax: What, Why, & How?, 19 Pitt. Tax Rev. 143 (2022)
• Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar), Taxation and Law and Political Economy, 83 Ohio St. L. J. 471 (2022) (with Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Northwestern; Google Scholar) & Clinton Wallace (South Carolina; Google Scholar)) (reviewed by Hayes Holderness (Richmond) here and Neil Buchanan (George Washington) here)
• Katie Pratt (Loyola-L.A.; Google Scholar) (moderator)

• Alice Abreu (Temple) (discussant)
• Carla Spivack (Oklahoma City) (discussant)
• Phyllis Taite (Oklahoma City) (discussant)
• Richard Winchester (Seton Hall; Google Scholar) (discussant)

10:00 AM: Race, Immigration, and Tax 

• Shayak Sarkar (UC-Davis; Google Scholar), Internal Revenue’s External Borders
• Alice Abreu (Temple) (discussant)
• Richard Winchester (Seton Hall; Google Scholar), Pontchartrain Park Homes, Inc. v. Comm’r: A Simple Case Complicated by Race
• Phyllis Taite (Oklahoma City) (discussant)
• Katie Pratt (Loyola-L.A.; Google Scholar) (moderator)

11:20 AM: Place-Based Taxation 

• Shelly Layser (San Diego; Google Scholar), Structural Inequality and the New Markets Tax Credit, 73 Duke L.J. __ (2023) (with Andrew Greenlee (Illinois; Google Scholar))
• Rich Schmalbeck (Duke) (discussant)
• Deanna Newton (Pepperdine), Closing the Opportunity Gap
• Shelly Layser (San Diego; Google Scholar) (discussant)
• Ellen Aprill (Loyola-L.A.; Google Scholar) (moderator)

12:55 PM: Inequality 

• Blaine Saito (Northeastern; Google Scholar), Public Tax Actors
• Jeremy Bearer-Friend (George Washington; Google Scholar) (discussant)
• Omri Marion (UC-Irvine), The Inequitable Taxation of Low-and Middle-Income Performing Artists, 31 UCLA Ent. L. Rev. __ (2023)
• Emily Cauble (Wisconsin; Google Scholar) (discussant)
• Alice Abreu (Temple) (moderator)

Incubator Ideas: 

• Jeremy Bearer-Friend (George Washington; Google Scholar), How to Capitalize a $5 Trillion Reparations Fund
• Katie Pratt (Loyola-L.A.; Google Scholar), Taxing Reparations
• Phyllis Taite (Oklahoma City), Exploding Economic Inequality: Tax Policy as the Key to Address Wealth Inequality

2:55 PM: Taxes, Transfers, and the Social Safety Net

• Henry Ordower (St. Louis; Google Scholar), Unbundling Social Security from the Payroll Tax
• Katie Pratt (Loyola-L.A.; Google Scholar) (discussant)
• Katie Pratt (Loyola-L.A.; Google Scholar), Untangling the General Welfare Doctrine
• Amanda Parsons (Colorado; Google Scholar) (discussant)
• Nancy Shurtz (Oregon), Subsidizing Essential Care Workers Through the Tax Code: The Case Study of the Public K-12 Teacher
• Diane Kemker (DePaul) (discussant)
• Ted Seto (Loyola-L.A.; Google Scholar) (moderator) 

Incubator Idea: 

• Richard Winchester (Seton Hall; Google Scholar), An Employment Tax Compliance Catastrophe

4:25 PM: State and Local Taxes 

• Pippa Browde (Montana), #TaxBack? Prohibiting State Property Taxes on Indian-Owned Land
• Ellen Aprill (Loyola-L.A.; Google Scholar)
• Perry Stern (Washington State Department of Revenue), The Use of Property Tax Levies to Fund Climate Change Mitigation and Resilience Projects
• Adam Thimmesch (Nebraska; Google Scholar) (discussant)

Incubator Idea: 

• Adam Thimmesch (Nebraska; Google Scholar), Who Makes State Tax Laws? A Demographic Analysis of Tax Committees in State Legislatures

Saturday

8:30 AM: Tax Policy

• Emily Cauble (Wisconsin; Google Scholar), Tax Law Intuitions
• Blaine Saito (Northeastern; Google Scholar) (discussant)
• David Elkins (Netanya, visiting NYU; Google Scholar), Embracing Tax Avoidance
• Henry Ordower (St. Louis; Google Scholar) (discussant)
• David Hasen (Florida; Google Scholar), Quantifying Income Volatility
• Shayak Sarkar (UC-Davis; Google Scholar) (discussant)
• Katie Pratt (Loyola-L.A.; Google Scholar) (moderator) 

Incubator Idea: 

• Blaine Saito (Northeastern; Google Scholar), Tax Contrarians

10:10 AM: Crypto, Digitalization, and Tax 

• Christine Kim (Cardozo; Google Scholar), Taxing the Metaverse, 116 Geo. L.J. __ (2023)
• Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar) (discussant)
• Amanda Parsons (Colorado; Google Scholar), Taxing Taxonomies
• Omri Marion (UC-Irvine) (discussant)
• Ted Seto (Loyola-L.A.; Google Scholar) (moderator) 

11:00 AM: Critical Tax and LPE: Scholarship, Teaching, Mentoring 

• Katie Pratt (Loyola-L.A.; Google Scholar), The Importance of Articulating Our Goals
• Diane Kemker (DePaul), Rhetoric of Race and Poverty in Tax Law Casebooks
• Alice Abreu (Temple), If We Don’t Produce Them, You Can’t Hire Them: Ten Concrete Ideas for Creating A More Diverse Tax Bar

11:50: Closing Reflections

Prior Critical Tax Theory Conferences:

• 2022 Critical Tax Theory Conference (Villanova)
• 2021 Critical Tax Theory Conference (UC-Irvine)
• 2020 Critical Tax Theory Conference (Florida)
• 2019 Critical Tax Theory Conference (Pepperdine)
• 2018 Critical Tax Theory Conference (South Carolina)
• 2017 Critical Tax Theory Conference (St. Louis)
• 2016 Critical Tax Theory Conference (Tulane)
• 2015 Critical Tax Theory Conference (Northwestern)
• 2014 Critical Tax Theory Conference (Baltimore)
• 2013 Critical Tax Theory Conference (UC-Hastings)
• 2012 Critical Tax Theory Conference (Seton Hall)
• 2011 Critical Tax Theory Conference (Santa Clara)
• 2010 Critical Tax Theory Conference (St. Louis)
• 2009 Critical Tax Theory Conference (Indiana-Bloomington)
• 2008 Critical Tax Theory Conference (Florida State)
• 2007 Critical Tax Theory Conference (UCLA)
• 2006 Critical Tax Theory Conference (Mercer)
• 2005 Critical Tax Theory Conference (Seattle)
• 2004 Critical Tax Theory Conference (Rutgers-Newark)