The 118th annual meeting of the National Tax Association has kicked off in Boston today. Here is the conference website and schedule. Congratulations to Peter Merrill, Benjamin Lockwood, and Adam Looney for organizing an impressive conference (notwithstanding the ongoing challenges of the shutdown).

Here are the law-focused sessions and papers on the schedule for today:

Redistribution in Theory and Practice

Chair: David Mitchell

Discussants: Jacob Nussim and Beverly Moran

David Kamin & Rebecca Kysar, Assessing the Predistribution Revolution
Ted Seto, Justifying Social Safety Nets
Alex Raskolnikov, Taxes and Tournaments

Tax Complexity and Tax Design

Chair: Daniel Schaffa

Discussant: Jon Endean

Jon Choi & Ariel Jurow Kleiman, Empirical Tax Complexity
Michael Love, Taxing Complexity
Daniel Schaffa, The Effect of Tax Complexity
Lily Batchelder, The Quiet Revolution in Tax-Based Spending and Regulation

Legal Perspectives on the Trump Tariffs

Chair: Reuven Avi-Yonah

Discussants: Karen Sheppard and Dhammika Dharmapala

Jon Endean, Examining the Tariff Power: A Framework for Understanding Delegation of the Taxing Power
Conor Clarke & Ari Glogower, Tariffs and the Taxing Power: Lessons from History
Susan C. Morse, Shu-Yi Oei, & Diane M. Ring: The Origination Clause and the President’s Tariffs
Reuven Avi-Yonah, Regulatory Taxation and the Tariffs

Realization

Chair: Brian Galle

Discussant: Michael Love

Sloan Speck, Does Moore Have Bite?
Thomas Brennan, Return-to-Basis Taxation
Alex Zhang, The Forgotten Attribution Power
Brian Galle, Tax Holidays

Taxes, Technology, and Regulation

Chair: Mindy Herzfeld
Discussant: Jay Soled

Jay Soled, Attorney Malpractice and AI: Tax and Estate Planning Case Study
Mirit Eyal, Tax Levers for Safer AI Future
Eleanor Wilking, Rethinking IRS Non-Discrimination Rules for Non-Wage Compensation