Tax Policy Colloquium
Leading tax scholars and tax-policy experts are invited to present their works-in-progress to a tax law seminar class at UCI Law. Papers are discussed ahead of the presentations and students are required to draft short response essays. The response essays are shared with the presenters. This format allows students a unique opportunity to meaningfully engage cutting-edge research in tax policy. This colloquium differentiates itself from similar workshops by strongly emphasizing current tax issues.
Tax practitioners, faculty from outside the law school, and anyone with a keen interest in tax policy are welcome to attend. Light refreshments will be served.
If you wish to attend any of the presentations, please RSVP via the links below.
If you have questions, wish to request reasonable accommodations for a disability, or would like to be added to the mailing list and receive invitations to Colloquium presentations, please email taxpolicy@law.uci.edu.
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The Tax Legislative Process: Optics and Constraints
September 24, 3:45 p.m. – 5:45 p.m.
John Deshong, Head of Global Tax, Bechtel -
The Conflictual Core of Global Tax Corporation
October 8, 3:45 p.m. – 5:45 p.m.
Diane Ring, Professor of Law and the Dr. Thomas F. Carney Distinguished Scholar, Boston College -
Fiscal Autonomy in Subnational Taxation
October 22, 3:45 p.m – 5:45 p.m.
Alex Zhang, Assistant Professor, Emory University School of Law -
Sunrise Legislation
October 29, 3:45 p.m. – 5:45 p.m.
Rebecca Kysar, Professor of Law, Fordham Law School -
Too Hard to Insure
November 12, 3:45 p.m. – 5:45 p.m.
Luís Calderón Gómez, Assistant Professor of Law, Cardozo Law -
Apportioned Direct Taxes
November 26, 2024, 3:45 p.m. - 5:45 p.m.
Ari Glogower, Professor of Law, Northwestern
Fall 2024 Schedule
Past Speakers
Kimberly Clausing, UCLA School of Law
Capital Taxation and Market Power
March 20, 3:30 p.m. – 5:30 p.m.
Conor Clarke, Washington University in St. Louis School of Law
Income Inequality and the Corporate Sector
March 27, 3:30 p.m – 5:30 p.m.
Darryll Jones, Florida A&M University
Charitalism and Mixed Markets in Federal Tax Exemption: A Case Study Using OpenAI’s Joint Venture with Microsoft
April 3, 3:30 p.m. – 5:30 p.m.
John Brooks, Fordham Law
The Original Meaning of the Sixteenth Amendment
April 10, 3:30 p.m. – 5:30 p.m.
Kristin Hickman, University of Minnesota
OIRA Review of Treasury Regulations
September 26, 9:00 a.m.
Alex Raskolnikov, Columbia University
Should Only the Richest Pay More?
October 24, 9:00 a.m.
Leandra Lederman, Indiana University
How Did Luxembourg Become a Tax Rulings Haven?
October 31, 9:00 a.m.
Michael Love, UC Berkeley
November 21, 9:00 a.m.
Susan Morse, University of Texas
Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period
November 28, 9:00 a.m.
John Vella, Oxford University
Pillar 2’s Impact on Tax Competition
September 15, 2021
Allison Christians, McGill School of Law
Tax Cooperation in an Unjust World
September 22, 2021
Ruth Mason, University of Virginia School of Law, and Michael Knoll, University of Pennsylvania
School of Law
Unbundling Undue Burdens
September 29, 2021
Chye-Ching Huang, Tabetha Peavey and Michael Kaercher, NYU Tax Law Center
October 20, 2021
David Gamage, Indiana University
November 3, 2021
Tsilly Dagan, Oxford University
November 17, 2021
Jonathan Choi, University of Minnesota
September 2, 2020
Heather Field, UC Hastings
Allocating Tax Transition Risk
September 23, 2020
Jeremy Bearer-Friend, George Washington Law
Should the IRS Know Your Race? The Challenge of Colorblind Tax Data
October 7, 2020
Michelle Layser, University of Illinois
Magnet Zones
October 14, 2020
Rebecca Kysar, Fordham University
Interpreting by the Rules
November 4, 2020
Professor Natasha Sarin
Tax Policy in the 117th Congress: The State of Play
November 18, 2020
Edward Fox, University of Michigan, and Zachary Liscow, Yale University
The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule
January 29, 2020
Ariel Jurow Kleiman, University of San Diego
Tax Limits and the Future of Local Democracy
February 19, 2020
Bill Gale, Brookings Institute
Raising Revenue with a Progressive Value-Added Tax
March 11, 2020
Christine Kim, University of Utah
Digital Services Tax: A Cross-border Variation of the Consumption Tax Debate
March 25, 2020
David Kamin, NYU
How Far to Go in Reforming Taxation of Wealth
April 8, 2020
Jason Oh, UCLA
Wealth Tax Design: Lessons from Estate Tax Avoidance
April 15, 2020
Manoj Viswanathan, UC Hastings
Retheorizing Progressive Taxation
Sept. 10, 2018
Samuel Brunson, Loyola, Chicago
God and the IRS: Accommodating Religious Practice in the Tax Law
Sept. 24, 2018
Kimberly Clausing, Reed College
Profit Shifting Before and After the TCJA
Oct. 15, 2018
Kyle Pomerleau, Tax Foundation
Indexing Capital Gains to Inflation: Is It Worth It?
Oct. 29, 2018
Ari Glogower, Ohio State University
A Constitutional Wealth Tax
Nov. 19, 2018
Emily Satterthwaite, University of Toronto
Entrepreneurs' Legal Status Choices and the C Corporation Penalty
January 29, 2018
Leandra Lederman, Indiana University, Bloomington
Information Matters in Tax Enforcement
February 12, 2018
Steven Bank, UCLA
When Did Tax Avoidance Become Respectable?
March 12, 2018
Kathleen Delaney Thomas, UNC
Taxing the Gig Economy
March 26, 2018
Diane Ring, Boston College
Leak-Driven Law
April 9, 2018
Erin Scharff, Arizona State University
Green Fees: The Challenge of Pricing Externalities Under State Law
January 30, 2017
Philip Hackney, Louisiana State University
Subsidizing the Heavenly Chorus: Labor Unions and Tax Exemption
February 13, 2017
Gregg D. Polsky, University of Georgia Law School
Elite Tax Professionals Behaving Badly: The Sad and Sordid Management Fee Waiver Saga
March 13, 2017
Darien Shanske, UC Davis
Apportionment and the State Corporate Income Tax: Past, Present and Possible Future
March 27, 2017
Neil Buchanan, George Washington University
Social Security is Fair to All Generations: Demystifying the Trust Fund, Solvency, and the Promise to Younger Americans
April 17, 2017
Sarah Lawsky, Northwestern University
Formalizing the Code
Feb. 1, 2016
Ed Kleinbard, USC
The New Political Economy of Capital Income Taxation
Feb. 22, 2016
Jake Brooks, Georgetown
Quasi-Public Spending on Quasi-Public Goods
March 14, 2016
Leigh Osofsky, Miami
Simplexity and the Tax Law, Co-authored with Josh Blank, NYU
March 28, 2016
Shu-Yi Oei, Tulane
The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums, Co-authored with Diane Ring, Boston College
April 11, 2016
Victor Fleischer, San Diego
Alpha: Labor is the New Capital