Andrew Hayashi (Virginia; Google Scholar) presents The Effect of CAMT on Financial Reporting at USC today as part of its Corporate and Commercial Law Seminar hosted by Michael Simkovic and D. Daniel Sokol: We estimate the effect of the Corporate Alternative Minimum Tax enacted in 2022 on the financial reporting behavior of large companies. The…

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Kristin Hickman (Minnesota; Google Scholar) presents Delay, Politics, and Expertise in OIRA Tax Review, 44 Va. Tax Rev. __ (2025) (with Bridget C.E. Dooling (Ohio State; Google Scholar)) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: Among the many changes to federal policy undertaken by the second Trump…

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Shu-Yi Oei (Duke; Google Scholar) presents Global Tax Decluttering, 77 U.C. L.J. __ (2025) (with Diane Ring (Boston College; Google Scholar)) at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: Major global players—most prominently the OECD and European Union—have recently begun advocating that countries “declutter” their tax systems to tidy up,…

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Conor Clarke (Washington University; Google Scholar) presents Apportioned Direct Taxes (with Ari Glogower (Northwestern; Google Scholar)) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: The Constitution requires that Congress apportion any “direct” tax among the states by population. This once-dormant provision is now the most important constitutional limitation on…

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Conor Clarke (Washington University; Google Scholar) presents Apportioned Direct Taxes (with Ari Glogower (Northwestern; Google Scholar)) at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: The Constitution requires that Congress apportion any “direct” tax among the states by population. This once-dormant provision is now the most important constitutional limitation on Congress’s taxing power. Last…

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Richard Winchester (Brooklyn) presents A Tax Policing Paradox at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: If the government audits more taxpayers, that generally leads to higher levels of taxpayer compliance. However, this does not always happen. If the government audits taxpayers and fails to…

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Manoj Viswanathan (UC Law-SF; Google Scholar) presents Damage Award Taxation And Distributive Justice, 109 Cornell L. Rev. __ (2025), at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak: Damage awards are often intended to make plaintiffs whole, yet their tax treatment often undermines this goal. Plaintiffs frequently face unfavorable tax…

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Natasha Sarin (Yale; Google Scholar) presents Broken Budgeting (with Safia Sayed (J.D. 2025, Yale)) at UC Law-SF today as part of its Tax Policy Colloquium hosted by Manoj Viswanathan: As peacetime deficits rose over the course of the last half century, policymakers searched for tools to assess how close—or far off new budget, tax, and spending…

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Adam Kern (San Diego; Google Scholar) presents The Hole in the Global Minimum Tax at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: This Article shows that the global minimum tax might make tax competition more intense. While the global minimum tax restricts competition for profit, it amplifies competition for…

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Steve Suarez (Borden Ladner Gervais LLP) presents a Submission to Deputy Prime Minister Chrystia Freeland Regarding Post-Budget Comments on the General Anti-Avoidance Rule (GAAR) at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: The Canadian Chamber of Commerce is pleased to share post-budget comments on the…

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Lori Stuntz (IRS) presents Using a Gravity Model to Predict Cross-Border Tax Avoidance (with Michael Udell (IRS, RAAS)) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: International trade economists use gravity models to explain cross-border flows of goods and services across features of…

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Terry S. Moon (University of British Columbia; Google Scholar) presents Manufacturing Investment and Employee Earnings: Evidence from Accelerated Depreciation (with Yige Duan (Shanghai Jiao Tong University; Google Scholar)) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: This paper assesses the effects of a tax policy…

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Hillel Nadler (Wayne State; Google Scholar) presents The Case for Taxing Inbound Portfolio Investment at Boston College today as part of its Tax Policy Collaborative hosted by James Repetti and Diane Ring: The tax rules governing investment in the United States offer very favorable tax treatment to foreign investors: the typical foreign investor pays no…

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Brian Galle (Georgetown; Google Scholar) presents Paper with Link at School today as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: How should we pay for the future? This monograph describes and compares major proposals to reform federal individual income and transfer (that is, estate and gift) taxes.…

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Assaf Harpaz (Georgia; Google Scholar) presents Artificial Intelligence and Taxpayer Entity at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak:  Artificial intelligence (AI) is changing the world and presents numerous challenges to legal and regulatory frameworks. The evolving, complex yet still ambiguous concept demands rethinking longstanding doctrines at risk of…

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Ariel Jurow Kleiman (USC; Google Scholar) & Shayak Sarkar (UC-Davis; Google Scholar) present Taxing Nannies, 110 Iowa L. Rev. 111 (2024) (with Emily A. Satterthwaite (Georgetown; Google Scholar)) (reviewed by Michelle Layser (San Diego; Google Scholar) here and Susan Morse (Texas; Google Scholar) here), at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: Nannies…

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Andre M. Perry (Brookings Institution) presents Black Power Scorecard: Measuring the Racial Gap and What We Can Do to Close It (Metropolitan Books 2025) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: Historically, Black Americans’ quest for power has been understood as an…

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Robert Metcalfe (Columbia; Google Scholar) presents A Welfare Analysis of Policies Impacting Climate Change (with Robert W. Hahn (Oxford; Google Scholar), Nathaniel Hendren (MIT; Google Scholar) & Ben Sprung-Keyser (Penn; Google Scholar)) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love:  What are the most effective…

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Shayak Sarkar (UC-Davis; Google Scholar) presents Taxing Surveillance of Citizenship at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: This Article examines how migrants are recognized in law, and to what end. Legal recognition of migrants—through noncitizens’ Individual Taxpayer Identification Numbers, for example—does not provide them with legal…

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Stephen Shay (Boston College; Google Scholar) presents The UTPR and Double Tax Treaties: Does the UTPR Violate OECD Model Capital Ownership Non-discrimination? at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie: This paper considers whether a tax imposed under the Inclusive Framework’s Pillar 2 undertaxed…

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