Today’s Law, Society, and Taxation panels at the 2025 Law & Society Association Annual Meeting in Chicago:

Global Taxation and Policy

In an increasingly international world, countries must decide how to approach tax questions that cross international borders. To what extent should the tax system seek to encourage such transactions, or resist them? To what extent should countries be using the tax system to seek to impose order in the international order? What consequences do the various choices made in these scenarios have in any case? The papers on this panel each identify an area of international or cross border taxation and explore the possibilities and consequences in that area.

• Borbala Kolozs (chair/discussant)
• Joseph Clifton Fleming, Jr (BYU; Google Scholar), The U.S. As a Tax Haven
• Assaf Harpaz (Georgia; Google Scholar), Artificial Intelligence and Taxpayer Entity
• Werner Haslehner (University of Luxembourg; Google Scholar), Principles for EU Taxes
• Shu-Yi Oei (Duke; Google Scholar), Transnational Actors in the Global Tax Order

Historical and Philosophical Perspectives on Taxation

Tax law is a product of the political process and often depends in large part on the views of the society in which it is to be enacted. Further, the particular nature of that society influences how the tax law develops and how it is applied in practice. This makes tax history and tax philosophy critical parts of the understanding of the tax law. The papers in this session reflect on the role that society plays in the development of some particular areas of the tax law, and the role that the tax law plays in the evolution of society.

• Samuel Brunson (Loyola-Chicago) (chair/discussant)
• David Gamage (Missouri-Columbia; Google Scholar), The Income Tax Collapse: Buy Borrow Die and Beyond
• Celia Parry (Goldberg Kohn, Chicago), False Claims, Real Reforms: Fortifying the FCA in the Face of Article II Scrutiny
• Joseph Thorndike (Tax Analysts; Google Scholar), How A Dispute Over Counting Cows Shaped Federal Taxpayer Privacy Protections
• Elaine Wilson (West Virginia; Google Scholar), In Defense of Endowments: The Case of Rural Philanthropy

International Justice and Comparative Taxation

Different countries around the world address questions of tax fairness in different ways, and have different concerns based on constitutional differences or other particularities of the nations in question. In addition, changes in technology have changed the problems nations face in the international tax arena. International organizations then attempt to mitigate the costs of these differences by creating systems that harmonize or coordinate those country-level differences. The papers in this panel will explore some of the issues that arise in these international contexts.

• Shu-Yi Oei (Duke; Google Scholar) (chair/discussant)
• Tracy Kaye (Seton Hall), OECD’s Pillar Two and its Implications for the EU-US Relationship
• Gabriela Kubala (Jagiellonian University), Tax Compliance Game: Exploring Norms and the Free-Rider Problem Through a Board Game Experiment
• Leonel Pessôa (FGV; Google Scholar), Fiscal Sociology and the consumption tax reform in Brazil
• Yan Xu (University of New South Wales; Google Scholar), Green Levies and Constitutional Boundaries

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