Larry Zelenak (Duke) presents two papers today at the University of Washington as part of its Distinguished Scholars Series: Framing the Distributional Effects of the Bush Tax Cuts and Tax or Welfare? The Administration of the Earned Income Tax Credit. Here is the abstract of the Bush Tax Cuts paper: In this article he explains

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David Weisbach (Chicago) presents The Optimal Accounting Period for Taxes today at 4:30 pm EST at Pennsylvania as as part of their Tax Policy Workshop Series. Here is the opening: This paper considers the appropriate accounting period for collection of taxes. The focus is on Haig Simons taxation of capital income, although it will also

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Richard Lavoie (Texas) presents Activist or Automaton: The Institutional Need For Reaching the Middle Ground in American Jurisprudence today at Albany as part of the Albany Law Review’s symposium on Issues Facing the Judiciary.

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Steven Bank (UCLA) presented Tax, Corporate Governance, and Norms: Lessons from the New Deal, 61 Wash. & Lee L. Rev. ____ (forthcoming 2004), last week at the UCLA Legal History Workshop. Here is the abstract: This paper examines the use of federal tax policy to effect changes in state law corporate governance during the New

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Sam Thompson (UCLA) presents How Will the Tax Policies of Bush & Kerry Affect Economic Growth? at 12:20 pm today at UCLA.

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David Bradford (Princeton) presents The X Tax in the World Economy: Going Global with a Simple, Progressive Tax today at 4:30 pm at Penn as part of their Tax Policy Workshop Series. Here is the abstract: This paper considers the treatment of multinational business in the system known as an X Tax. The focus is

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Daniel Shaviro (NYU) presents The Bush Tax Cuts: Steps Towards Bigger Government? today at 12:10 pm at Toronto. Here is the abstract: The 2001 through 2003 tax cuts, to the extent that they involved a principled, long-term policy view, seem to have been aimed at shrinking the size of government. The idea apparently was to

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Dorothy Brown (Washington & Lee) presented Pensions, Risk and Race, forthcoming in 61 Washington & Lee L. Rev. __ (2005), last Thursday at Indiana-Indianapolis.

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George Yin (Chief of Staff, Joint Committee on Taxation) presents Making Tax Law today at noon at Florida: Yin discussed two topics: (1) the revenue estimating process and its impact on the design and substance of tax legislation, and (2) issues relating to the new manufacturing deduction included in the FSC-ETI conference agreement just approved

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Allison Christians (Northwestern) recently presented Tax Treaties for Investment and Aid to Sub-Saharan Africa: A Case Study at Brooklyn. Here is the abstract: In the United States, increasing trade and investment in less-developed countries (LDCs) has become a preferred means of providing aid to such countries. Thus, a key component of United States foreign aid

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Larry Zelenak (Duke) presented Framing the Distributional Effects of the Bush Tax Cuts on Monday at Loyola-L.A. Here is the abstract: In this article he explains how the distributional analysis of the income tax cuts enacted during the Bush administration depends on one’s choice of analytical framework. Under the framework preferred by the administration –

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Thursday, September 30, 2004 Deborah Schenk (NYU) presents Optimal Deterrence and Corporate Tax Shelters today at noon at Florida State and tomorrow at noon at Florida. Here is the abstract: Over the last decade corporations have increasingly used sophisticated tax shelter techniques to sharply reduce corporate income. While Congress has bemoaned this state of affairs,

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Friday, September 24, 2004 Victor Fleischer (UCLA) presents The Missing Preferred Return today at UCLA at 12:30 pm PST. Here is part of the abstract: Managers of leveraged buyout funds, real estate funds, hedge funds, and other private equity funds give their investors an 8% preferred return on their investment before they take a share

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Thursday, September 23, 2004 Edward McCaffery (USC) presents Shakedown at Gucci Gulch: A Tale of Death, Money and Taxes today at noon EST at Florida State. Here is the abstract: Ever since Mancur Olson’s 1965 classic The Logic of Collective Action was published, the dominant view of politics in the academy and the popular understanding

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Thursday, September 23, 2004 Dorothy Brown (Washington & Lee) presents The Tax Treatment of Children: Separate But Unequal today at 4:30 pm EST at Penn as part of their Tax Policy Workshop Series. Here is the abstract: Tax credits for children are found in two separate tax provisions. The Earned income tax credit (EITC) and

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Thursday, September 23, 2004 Edward McCaffery (USC) presents Thinking About Tax and Starving the Beast: The Psychology of Budget Deficits today at 5:00 pm EST at Florida. Here is the abstract of Thinking About Tax: Behavioral economics and cognitive psychology have demonstrated that people deviate from ideal precepts of rationality in many settings, showing inconsistent

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Tuesday, September 21, 2004 Sarah Waldeck (Seton Hall) presented An Appeal to Charity: Using Philanthropy to Reinvigorate the Estate Tax yesterday at Seton Hall. (Thanks to Larry Solum’s Legal Theory Blog for the tip.)

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Monday, September 13, 2004 Edward J. McCaffery (USC) presents Thinking About Tax today at 12:20 pm at UCLA. Here is the abstract: Behavioral economics and cognitive psychology have demonstrated that people deviate from ideal precepts of rationality in many settings, showing inconsistent judgment in the face of framing and other formal manipulations of the presentation

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Friday, September 10, 2004 Amin Mawani (York University, Canada) presents Employee Stock Options today at the Australian Taxation Studies Program (Atax), University of New South Wales.

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Thursday, September 9, 2004 David Brennen (Mercer) presents A Rationale for the Charitable Tax Exemption at noon today at Florida State. For a prior version of the paper, see here. Here is part of the Introduction: What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though this federal

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Friday, September 3, 2004

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Thursday, June 17, 2004 I am presenting Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning today at San Diego. Here is the abstract of the paper, which is forthcoming in the Journal of Legal Education: Law schools (and indeed all of higher education) have witnessed an explosive growth in the

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Thursday, June 17, 2004 Charlene Luke (Florida State) presents The Investor Control Doctrine: Constraining the Abuse of Variable Insurance Products today at Florida State. Here is the abstract: The investor control doctrine was developed by the IRS in the late 1970s and early 1980s, and it is a specialized “substance-over-form” theory applicable only to variable

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Monday, May 31, 2004 Steven Bank (UCLA) will have a busy Memorial Day, as he is leading two tax colloquia at Tel Aviv University: • The Divident Divide in Anglo-American Corporate Taxation, at the Tax Policy Workshop (organized by Assaf Likhovski & Yoram Margalioth) • Tax, Corporate Governance, and Norms, at the Legal History Workshop

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Monday, April 19, 2004 Joe Bankman (Stanford) presents Should the Government Bear (Some) Tax Compliance Costs? at the NYU Colloquium on Tax Policy and Public Finance. Here are excerpts from the introduction to the paper: “Regulation is expensive. The federal income tax comprises one of the most extensive forms of government regulation and one of

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