Tax Policy is the study of how countries, states, and localities raise revenue to finance the provision of public goods. Tax policy research addresses both micro- and macroeconomic issues, such as questions about whether the rules are fair, how they influence taxpayer behavior, and how they impact the level and shape of economic activity within countries and more globally. As such, the study of tax policy implicates fundamental issues of redistribution, economic justice, and the social safety net.
The BC Law Tax Policy Collaborative consists of some of the nation鈥檚 leading legal scholars doing research on these pressing issues. Our 艾可直播includes experts in domestic and international taxation, employee benefits and retirement security, charitable giving and philanthropy, and wealth and transfer taxation. BC Law's JD tax program was ranked 10th in the nation in Tax Talent's "Top in Tax" survey, and 15th in US News & World Report.听
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For more information about the Tax Policy Collaborative and how to attend an event, please contact:听
The 艾可直播 College Law School Tax Policy Workshop brings together academics, policymakers, and practitioners in a collaborative setting to discuss academic papers and works-in-progress. The Workshop aims to help presenters formulate and focus their ideas and evaluate various tax policy and administration design alternatives.
Workshops are open to academics, practitioners, students, and policymakers interested in tax policy, and typically start at 12:15 at Stuart House, at the Law School. Persons interested in attending should email Scott Sheltra.
The Workshop series has been active since 2007 and is made possible by the Paulus Endowment for Tax Programs. 听
For more information, please contact Professors听James Repetti, or听Diane Ring.
Reuven Avi Yonah (University of Michigan Law School)
Linda Sugin (Fordham School of Law)
Miranda Stewart (University of Melbourne Law School)
Goldburn P. Maynard, Jr. (Indiana University Kelley School of Business)
Sarah Lawsky (Northwestern Pritzker School of Law)
Steven Dean (Brooklyn Law; visiting at BU Law)
Alan听Feld (艾可直播 University), Jacob Nielson (Ropes & Gray), & Theodore Sims (艾可直播 University)
Eleanor听Wilking (Cornell Law)
James听Repetti (BC Law)
Susan听C. Morse (University of Texas School of Law)
Pasquale听Pistone (NYU Law)
Deanna听Newton (Pepperdine Caruso School of Law)
Christine Kim (Utah)
Jennifer Bird-Pollan (Kentucky)
Yair Listokin (Yale)听
Tom Brennan (Harvard)
Jonathan Choi (Minnesota)
Clint Wallace (South Carolina)
Hilary听Escajeda (Mississippi College)
Tsilly听Dagan (Oxford) 鈥淩e-Imagining Tax Justice in a Globalized World鈥
Miranda听Perry Fleischer (San Diego) 鈥淒eath and Taxes: A Libertarian Reappraisal鈥
Ariel听Jurow Kleinman (San Diego) 鈥淚mproverishment by Taxation
Werner听Haslehner (Luxembourg) 鈥淚nternational Tax Arbitration After BEPS鈥
Roberta听Mann (Oregon) 鈥淭argeting Plastic Pollution with Taxes鈥
Steve听Shay (艾可直播 College) 鈥淎pplying Section 265 to Address an Opaque Foreign Income Subsidy鈥
Ajay听Mehotra (Northwestern) 鈥淣ixon鈥檚 VAT: The Rise and Fall of the 1970s Value-Added Tax to Fund Education鈥
Larry Zelenak (Duke University)听
Karen Brown (George Washington University)
Ari Glogower (Ohio State University)
Jinyan Li (Osgood Hall Law School)
Ajay Mehotra (Northwestern, and American Bar Foundation): "The VAT Laggard: A Comparative History of US Resistance to the VAT"
Michelle Drumbl (Washington & Lee): "Improving Tax Credits for the Working Poor"
Andrew Hayashi (UVA): "Countercyclical Tax Bases"
Cliff Fleming (BYU): "An Early Look at Expanded Worldwide vs. Territorial Taxation after the TCJA" (with Robert J. Peroni and Stephen E. Shay)
Emily听Satterthwaite (University of Toronto): "Toward a Signaling Account of Voluntary Value-Added Tax Registration"
Eric Toder (Urban Institute): "Distributional Effects of Individual Income Tax Expenditures After the 2017 Tax Cuts and Jobs Act"
George Yin (UVA): 鈥淲ho Speaks for Tax Equity and Tax Fairness?: Stanley Surrey and the Tax Legislative Process鈥澨
Lilian Faulhaber (Georgetown): "Competing over Competition: Who Decides What Tax Practices Are Harmful?"
David Kamin (NYU): "The Tax Rate Ratchet"
Daniel Hemel (Chicago):听"Easy on the SALT: In Defense of the Deduction for State and Local Taxes"
Ruth Mason (UVA): "State Aid Special Report 鈥 Part 6: Are Tax Rulings Selective?"
Zachary Liscow (Yale): 鈥淚s Efficiency Biased?鈥澨
Lily Batchelder (NYU): "The Shaky Case for a Business Cash-Flow Tax"
Phyllis Taite, "Making Tax Policy Great Again: America You鈥檝e Been Trumped"
Leandra Lederman听(Indiana): 鈥淭o What Extent Does Enforcement Crowd Out Voluntary Tax Compliance?鈥
Charlotte Crane听(Northwestern): 鈥淚ntegrating a Fragmented听Corporate Tax鈥
James Repetti (BC): 鈥淭ax Rates, Efficiency, and Inequality鈥
Diane Ring (BC): 鈥淟eak-Driven Law鈥
Richard Schmalbeck (Duke): 鈥淓nding the Sweetheart Deal Between Big-Time College Sports and the Tax System鈥
David Gamage (Berkeley): 鈥淭he Tax Cannibalization Problem and Fiscal Federalism in the United States鈥
Charlene Luke (U. FL): 鈥淭he Captive Insurance Conundrum鈥
Dorothy Brown (Emory): 鈥淭ax Policy and the Racial Wealth Gap鈥
Miranda Perry (San Diego): 鈥淣ot So Fast: The Hidden Difficulties of Taxing Wealth鈥
Jake Brooks (Georgetown): 鈥淔iscal Federalism as Risk-Pooling鈥
Reuven Avi-Yonah (U. Michigan): 鈥淎nd Yet It Moves: Taxation and Labor Mobility in the 21st听Century鈥
Emily Cauble (DePaul): 鈥淪afe Harbors in Tax Law鈥 听
Tom Brennan (Northwestern): 鈥淪mooth Retirement Accounts鈥
New England International Fiscal Association April Extended Breakfast (Two Panel Workshop: IP Panel and Irish/Swiss Panel)
Tracy Kaye (Seton Hall): 鈥淚nnovations in the War on Tax Evasion鈥
George Yin (Virginia): 鈥淐reation of the Joint Committee on Taxation鈥
Chris Sanchirico (U. Penn): 鈥淥ptimal Tax Policy and the Symmetries of Ignorance鈥
Joshua Blank (NYU): 鈥淐ollateral Compliance鈥
Susan Morse (UC Hastings): 鈥淪tartup Ltd: Tax Planning and Initial Incorporation鈥
Sarah Lawsky (UC Irvine): 鈥淢odeling Tax Law鈥檚 Uncertainty鈥
Adam Rosenzweig (Wash. U.): 鈥淭hinking Outside the (Tax) Treaty鈥
Ed Kleinbard (USC): 鈥淟essons of Stateless Income鈥
Larry Zelenak (Duke): 鈥淐hoosing Between Tax and Non-Tax Delivery Mechanisms for Health Insurance Subsidies鈥
Tricia Brown (U. Miami): 鈥淒on鈥檛 Mess with Success: The 鈥楶rimary Place of Management and Control鈥 in U.S. Tax Treaties鈥
David Noren (Joint Committee on Taxation): 鈥 鈥楳anaged and Controlled鈥 Corporate Residence Legislation: An Idea Whose Time Came and Went鈥
Miranda Perry (Colorado): 鈥淓quality of Opportunity and the Charitable Tax Subsidies鈥
Christiana HJP Panayi (Queen Mary, University of London)
Adam Chodorow (Arizona State University): 鈥淒oing Good While Staying Well: A Proposal to Combine Healthcare and Charitable Giving Tax Provisions鈥澨
Lily Kahng (Seattle): 鈥淐ostly Mistakes: Undertaxed Business Owners and Overtaxed Workers鈥
Karen Brown (George Washington): 鈥淎 Comparative Look at Regulation of Corporate Tax Avoidance鈥
Eric Lustig (New England): 鈥淒ilbert to Murder Mystery: The Strange Case of Company-Owned Life Insurance (COLI)鈥
Meredith Conway (Suffolk): 鈥淲ith or Without You: Debt and Equity and Continuity of Interest鈥
Lily Faulhaber (Harvard): 鈥淪overeignty, Integration and Tax Avoidance in the European Union: Striking the Proper Balance鈥
Ruth Mason (U.Conn): 鈥淲elfare, Tax Incentives and Labor Mobility鈥
Marjorie Kornhauser (Arizona State): 鈥淩emember the 鈥楩orgotten Man鈥 (and Woman): Hidden taxes and the 1936 Election鈥
Noel Cunningham (NYU): 鈥淩ectifying the Tax Treatment of SAMs鈥
Leandra Lederman (Indiana): 鈥淲(h)ither Economic Substance?鈥
Neil Buchannan (George Washington): 鈥淭he 鈥楪rowth Budget鈥: Disciplined and Responsible Government Spending for Future Prosperity鈥
Dan Shaviro (NYU): 鈥淭he Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and A Proposal鈥
Kirk Stark (UCLA): 鈥淩ich States, Poor States: American Federalism and the Politics of Fiscal Equalization鈥
Deborah Schenk (NYU): 鈥淭he Political Economy of Tax Reform: The Case for Retaining the AMT鈥
Nancy Staudt (Northwestern): 鈥淚f Major Wars Affect (Judicial) Fiscal Policy, How & Why?鈥
Paul Caron (U. Cinn): 鈥淭he Story of Murphy: A New Front in the war Against the Income Tax鈥
Linda Beale (Wayne): 鈥淭ax Patents: At the Crossroads of Tax and Patent Law鈥
The 艾可直播 College鈥揟ulane Tax Roundtable is a jointly organized event, co-sponsored by 艾可直播 College Law School, the Murphy Institute for Political Economy at Tulane University, Tulane Law School. The Roundtable brings together tax scholars from around the country, resident BC and Tulane 艾可直播and BC and Tulane students for discussion and debate about important tax policy issues of our time. The roundtable showcases the drafts and works-in-progress of its participants and subjects these works to rigorous analysis in a discussant-driven workshop format. All are welcome to attend.听
Archived events are listed here. Upcoming events will be listed in the calendar above. For more information, please contact Professor Diane Ring.
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Tax Policy Roundtable Friday March 26, 2021
Brian Galle (Georgetown) and Stephen Shay (BC)
Administrative Law and the Crisis of Tax Administration
Discussant: Reuven Avi-Yonah (Michigan)
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Susie Morse (U Texas)
Emergency Money: Lessons from the Paycheck Protection Program
Discussant: Andrew Hayashi (Virginia)
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Shu-Yi Oei (艾可直播 College)
Who Joins BEPS? Understanding the Proliferation of International Tax Consensus
Discussant: Steve Shay (艾可直播 College)
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Steve Sheffrin (Tulane Economics) (with Koray Caglayan, American Institutes for Research)
Giver and Taker States over the Business Cycle
Discussant: David Walker (艾可直播 University)
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April 14, 2016
Panel #1
Overview Review and hot topics in European and Latin American VAT, and Canadian GST/PST Panel:
The panel will provide a brief introduction to Value Added Tax and Goods and Services Tax, followed by a discussion of practical VAT/GST issues that the panelists recognize as typical for U.S.-based multinationals. Examples of talking points are recent developments in the VAT/GST world (such as BEPS and the upcoming VAT in Puerto Rico), VAT on online sales as well as 鈥渉ands-on鈥 tips to manage an organization鈥檚 global indirect tax footprint.
Rosemary Anderson 鈥 Thorsteinssons LLP, Vancouver, British Columbia, Canada
Panel #2听
Overview Advanced Withholding Tax Topics Panel:
A look at some special issues encountered by a withholding agent and how to manage them. Most people know that they need a Form W-8 when making a cross-border payment. This panel will go beyond the garden-variety payment case and examine issues that may arise in special cases.
Symposium on The Centennial of the Estate and Gift Tax: Perspectives and Recommendations. (co-sponsored with the American College of Trust and Estate Counsel Foundation)
Published: 57 B.C. Law Rev. No. 3 (2016)
October 2, 2015:
Keynote Speaker: Michael Graetz (Columbia Law School)
Panel #1
Whether it is desirable to tax the gratuitous transfer of wealth during life or at death?
Panel #2
Whether methods other than an estate and gift tax could better address problems associated with wealth concentration?
Panel #3
What improvements could be made to the existing estate and gift tax system?
Published in Tax Notes (2015)
Oct. 10, 2014
Keynote Speaker: Lee Sheppard (Contributing Editor, Tax Analysts)
Panel #1
Reforming听Entity听Taxation: Corporations
Panel #2听
Reforming听Entity听Taxation: Partnerships
Panel #3听
Reforming听Entity听Taxation:
April 17, 2014
Panel #1
International Tax Issues Associated with Cloud Computing
A discussion on the international tax opportunities, risks, and issues associated with Cloud Computing
Panel #2
Tax Considerations of Investing in Ireland and Switzerland
A discussion on practical considerations, typical tax structures, issues, and opportunities to consider when investing in Ireland and Switzerland.
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The Tax Concentration is designed for students with a specific interest in tax law as well as for students interested in a variety of business law fields where tax is typically important in the clients' decision making.听 Participating in the Tax Concentration offers a number of benefits to students including: (1) the ability to signal to employers and others the depth of your tax knowledge developed during law school; (2) receipt of invitations to join tax workshops and other events during the year; (3) enrollment in the Tax Concentration Seminar in Fall of the 3L year, which is intended to serve as a capstone course; (4) specific advising and discussion of tax and tax adjacent career planning; and (5) opportunity to work with other students sharing your interests!
For more information or to apply, please visit BC Law's concentrations page.
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