Section on Taxation, Taxation and Democracy 
10-11:40 AM Independence Salon A, Level M4, Marriott Marquis 

Taxation plays a fundamental role in democratic societies. This panel will focus on the relationship between tax policy and democratic principles. It will explore the various roles that tax policy plays in shaping our democracy and consider innovative approaches to advancing tax policy that enhances democratic values.

• Steven A. Dean (Boston University) 
• Francine J. Lipman (UNLV) 
• Orly Mazur (SMU) (moderator) 
• Clinton G. Wallace (South Carolina) 

Section on European Law, Co-Sponsored by Comparative Law and Taxation, EU Fiscal Federalism and the U.S. Perspective
1-2:40 PM Mount Vernon Square, Level M3, Marriott Marquis 

Recent crises have triggered a serious debate about providing greater fiscal capacity at the EU level. Is it the right time for a Hamiltonian moment for the EU? Bringing together a distinguished group of international scholars, this panel will explore issues of EU fiscal federalism. Topics include the power to tax within the EU, principles governing an EU tax, harmonization of indirect taxes, and leveraging fiscal federalism for the purposes of defending democracy. Discussants will provide the U.S. perspective as well as reflect on the revenue, borrowing, and spending components of the NextGenerationEU initiative from the perspective of constitutional theory.

• Gianluigi Bizioli (Bergamo) 
• Werner Haslehner (Luxembourg) 
• Tracy A Kaye (Seton Hall) 
• Young Ran (Christine) Kim (Cardozo) 
• Paul Linden-Retek (SUNY) (moderator) 
• Peter L. Lindseth (Connecticut) 
• Kim Lane Scheppele (Princeton) 
• Edoardo Traversa (Catholic University) 

Section on Taxation, Should AI Impact How We Teach Tax?: Methods, Pros, and Cons
3-4:40 PM Liberty Salon N, Level M4, Marriott Marquis

In an era defined by technological advancement, the intersection of artificial intelligence (AI) and education has become an essential conversation. This thought-provoking panel delves into the evolving landscape of tax education in the context of AI integration. This panel seeks to explore the implications, methodologies, advantages, and challenges of infusing AI into the tax education domain.

• Jennifer E. Bird-Pollan (Kentucky) (moderator)
• Mindy Herzfeld (Florida) 
• Sarah B. Lawsky (Northwestern)
• Omri Marian (UC-Irvine)