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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Janet Holtzblatt (Tax Policy Center) presents Measuring Success: New Performance Metrics for a New Internal Revenue Service at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: The Inflation Reduction Act (IRA) of 2022 enacted an $80 billion 10-year investment in the Internal Revenue Service…

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Luís Carlos Calderón Gómez (Cardozo; Google Scholar) presents Coin Taxes, 16 U.C. Irvine L. Rev. __ (2025) (with Mitchell Kane (NYU; Google Scholar)), at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: New kinds of private money are thriving, with increasing circulation, growing acceptance, and rapid…

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Alex Zhang (Emory; Google Scholar) presents The Other Taxation at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: Native Americans pay taxes. The territories do not. Both live with the legacy of American imperialism. Both seek the elusive fiscal self-governance and autonomy promised by Congress. The Supreme Court—through preemption, the plenary-power doctrine, and…

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Michael Strain (American Enterprise Institute) presents Protectionism is Failing and Wrongheaded: An Evaluation of the Post-2017 Shift Toward Trade Wars and Industrial Policy at Georgetown as part of the Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli.  The Trump–Pence and Biden–Harris administrations enthusiastically embraced protectionism. Each administration explicitly argued for…

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Sean Roh (IRS) presents Staying on the Wagon: Estimating Indirect Deterrence Effects from Filing and Payment Compliance Programs at Georgetown as part of its Georgetown Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: Goldburn P. Maynard, Jr. (Indiana-Kelley; Google Scholar) presents Penalizing Precarity, 123 Mich. L. Rev ___ (2024) (with Clinton Wallace…

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Stephen Daly (King’s College London; Google Scholar) presents The Rule of Law in Comparative Tax Administration at the Oxford University Centre for Business Taxation: That the Rule of Law is an “essentially contested concept,” like Democracy, Human Rights and Legitimacy, prompts scholarly inquiry. Many scholars discuss the Rule of Law at a level of abstraction,…

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Shannon W. McCormack (University of Washington) presents America's Failure to Rescue Parents: A Narrative of Inequitable Tax "Reform", 76 U.C. L.J. ___ (2025), at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: Other developed nations provide a slew of direct benefits to parents, such as paid parental leave and affordable…

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Miranda Perry Fleischer (San Diego; Google Scholar) presents The Case for a Universal Child Allowance at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium hosted by Michael Love: “Helping families” is a hot topic, with policymakers ranging from J.D. Vance and Marco Rubio on the right to Cory Booker and…

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Richard Rubin (WSJ) presents Tax Legislation in 2025: Where We Are and Where We Are Headed at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak. James Repetti (Boston College; Google Scholar) presents International Tax Policy’s Harm to Manufacturing and National Interests, 2023 Wisc. L. Rev. 1309 (reviewed by David Elkins (Netanya)…

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Brian Galle (Georgetown; Google Scholar) presents How to Tax the Rich: Options for 2025 and Beyond at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: 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…

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Omri Marian (UC-Irvine; Google Scholar) presents Income Taxation and the Regulation of Supreme Court Justices' Conduct, 110 Cornell L. Rev. __ (2025), at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser:   Last year, investigative journalists reported multiple instances where billionaires showered Supreme Court Justices with lavish gifts. Previously…

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Alex Zhang (Emory; Google Scholar) will present The Other Taxation at Duke tomorrow as part of its Tax Policy Seminar hosted by Larry Zelenak: Native Americans pay taxes. The territories do not. Both live with the legacy of American imperialism. Both seek the elusive fiscal self-governance and autonomy promised by Congress. The Supreme Court—through preemption,…

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Jeremy Bearer-Friend (George Washington; Google Scholar) & Sarah Polcz (UC-Davis; Google Scholar) present Sharing the Algorithm: The Tax Solution to Generative A.I. at Missouri today as part of its Tax Policy Colloquium hosted by David Gamage: This article argues that tax policy offers a core tool for mitigating the sweeping public policy challenges of generative…

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Michael Love (Columbia; Google Scholar) presents Who Benefits From Partnership Flexibility? at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Brian Galle and Day Manoli: Partnerships (including LLCs) account for more than one-third of US business profits. A key feature they offer owners and investors is unparalleled flexibility to…

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Diane M. Ring (Boston College; Google Scholar) presents The Conflictual Core of Global Tax Cooperation (with Shu-Yi Oei (Duke; Google Scholar)) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) at San Diego today as part of its Tax Law Speaker Series hosted by Michelle Layser: It is widely argued that the world is in a new…

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