Spring 2013
Faculty Organizers: Jason Oh and Kirk Stark
UCLA School of Law - 5:00 pm to 6:30 pm
Thursday, January 17, 2013
Nancy Staudt
USC Law School
The Supercharged IPO

Thursday, January 24, 2013
Alex Raskolnikov
Columbia Law School
Irreparable Acts: A Common Threat to Markets, Firms, and the Fisc

Thursday, January 31, 2013
Mitchell Kane
NYU School of Law
Transfer Pricing, Integration, and Novel Intangibles: A Consensus Approach to the Arm's Length Standard

Tuesday, February 5, 2013*
Joshua D. Blank
NYU School of Law
Collateral Compliance

Thursday, February 14, 2013
Sarah Lawsky
UC Irvine Law School
How Tax Models Work

Thursday, February 28, 2013
Roberta Mann
University of Oregon Law School
Economists are from Mars, Lawyers are from Venus: The Tax Policy Implications of Communication Failure

Thursday, March 7, 2013
Day Manoli
UCLA Economics
The EITC Goes to College: Evidence Based on Income Tax Data and Policy Nonlinearities

Thursday, March 14, 2013
Darien Shanske
Hastings Law School
Modernizing the Property Tax

Thursday, March 21, 2013
Itai Grinberg
Georgetown Law Center
Improbable Bedfellows: Emerging Countries and Financial Institutions in the Battle Over Taxing Offshore Accounts

Thursday, April 4, 2013
Yair Listokin
Yale Law School
We the People Fix the Budget: Americans' Preferences for Revenue Increases and Spending Cuts
*note the change in date from Thursday to Tuesday

Faculty Organizers: Steve Bank & Kirk Stark
UCLA School of Law, 3:00-5:00 PM

Thursday, January 28:  
David Gamage
Assistant Professor of Law, UC-Berkeley, Boalt School of Law
On Tax Salience (and Hidden Taxes & Fiscal Illusion)
Paper to be distributed at workshop.

Thursday, February 11:  

Rebecca Kysar
Assistant Professor of Law, Brooklyn Law School
Lasting Legislation
Paper to be distributed at workshop.
Faculty Library, Room 2326

Thursday, February 25: 
Assaf Likhovski
Professor of Law, Tel-Aviv University 
Is Tax Law Culturally Specific?  Lessons from the History of Income  Tax Law in Mandatory Palestine
Faculty Library, Room 2326

Thursday, March 18:  

Howard Chernick
Department of Economics, Hunter College  
Federal-State Tax Interactions in the U.S. and Canada
Faculty Library, Room 2326

Thursday, April 1: 
Leah Brooks
Assistant Professor, Economics University of Toronto
Providing Public Goods through Business Improvement Districts
Faculty Library, Room 2326

Thursday, April 8: 
Richard Schmalbeck
Duke University School of Law
501(say)(what?): Considering a New Exempt Category for Churches
Moot Court Room


Faculty Moderators: Kirk Stark & Eric Zolt
UCLA School of Law, Room 2448, Thursdays, 3:05-5:00 PM

Thursday, January 29:        
No Class

Friday, January 30:            
All-Day Conference: Tax Policy in the Obama Administration
  9:00 am - 5:15 pm (lunch will be served) Room 1447
See for list of speakers.

Thursday, February 5:       
Jack Mintz, University of Calgary
A Simple Approach for Bettering the Environment and the Economy: Restructuring the Federal Fuel Excise Tax

Thursday, February 12:     
Jonathan Schwabish, Congressional Budget Office
The Effects of Earnings Inequality on State Social Spending in the United States
(Link to licensed resource; UCLA IP address required.)

Thursday, February 19:     
Neil Buchanan, The George Washington University Law School
What Do We Owe Future Generations?

Thursday, February 26:     
Steven Dean, Brooklyn Law School
Tax Deharmonization

Thursday, March 5:           
George Zodrow, Rice University Economic
Intrajurisdictional Capitalization and the Incidence of the Property Tax
Paper to be distributed at workshop.

Thursday, March 12:         
David Wildasin, University of Kentucky Economics Department
State Corporation Income Taxation: An Economic Perspective on Nexus

Thursday, March 19:         
Leandra Lederman, Indiana University School of Law—Bloomington
W(h)ither Economic Substance? 
Paper to be distributed at workshop.

Thursday, April 2:              
Matthew Kahn, UCLA Economics Department & Institute of the Environment
Understanding Spatial Variation in Tax Sheltering: The Role of Demographics, Ideology and Taxes

Thursday, April 9:              
No Class

Thursday, April 16:            
Patricia Cain, Santa Clara Law School
DOMA and the Internal Revenue Code


Faculty Moderators: Kirk Stark & Eric Zolt
UCLA School of Law, Room 2448, Thursdays, 3:00-5:00 PM

Thursday, January 11:  
Class Introduction – No Outside Speaker

Thursday, January 18:  
Larry Zelenak, Duke University School of Law
Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement and  From the Great Gildersleeve to Homer Simpson

Thursday, January 25: 
Yoram Margalioth, Tel Aviv University Law School
Not a Panacea for Economic Growth: The Case for Accelerated Depreciation

Thursday, February 1:  
Robert D. Ebel, Deputy Chief Financial Officer & Chief Economist, Office of Revenue Analysis, District of Columbia Government
Fiscal Federalism and National Unity

Thursday, February 8:  
Miranda Perry, University of Colorado School of Law
Why Limit Charity?

Thursday, February 15:  
Neil Brooks, York University, Osgoode Hall Law School
The Social Benefits and Economic Costs of Taxation: A Comparison of High- and Low-Tax Countries

Thursday, February 22:  
Tracy Gordon, Public Policy Institute of California
Fiscal Realities: Budget Tradeoffs in California Government and  Much Ado About Nothing?: Tax and Expenditure Limits and Government Responsiveness

Thursday, March 1:  
Dhammika Dharmapala, University of Connecticut, Economics Department
Which Countries Become Tax Havens?

Thursday, March 8:  
Rob Reich, Stanford University, Department of Political Science
Philanthropy and its Uneasy Relation to Equality and  Toward a Political Theory of Philanthropy

Thursday, March 15: 
Mihir Desai, Harvard Business School
Taxation and Corporate Governance: An Economic Framework

Thursday, March 22:  
Michael Keen, International Monetary Fund
The Flat Tax(es): Principles and Evidence

Thursday, March 29:  
No Class, UCLA School of Law Spring Break

Thursday, April 5:  
Karen Burke, University of San Diego School of Law
Social Security Reform: Lessons from Private Pensions

Thursday, April 12:  
Theodore Seto, Loyola (Los Angeles) School of Law
The Assumption of Selfishness in the Internal Revenue Code: Reframing the Unintended Tax Advantages of Gay Marriage

Thursday, April 19:  
Eric Rakowski, UC Berkeley Boalt Hall School of Law
Taxing Dominion: Unconsumed Gifts and Transfer Taxation

Tax Policy and Public Finance Workshop
UCLA Tax Policy Workshop, Spring 2006




Faculty Moderators: Eric Zolt & Victor Fleischer
UCLA School of Law, Room 2448, Thursdays, 4:00-6:00 PM

January 12:

Class Introduction – No Outside Speaker

January 19:

Beth Garrett, USC Law School
Report of the Advisory Panel on Federal Tax Reform

January 26:

Michael Livingston, Rutgers School of Law - Camden
Rendering Unto Caesar: Religious Perspectives on Progressive and Flat Taxation

February 2:

Background Reading Week, assignment TBA.

February 9:

David Hasen, University of Michigan Law School
Unwindings and Legal Transitions

February 16:

Kirk Stark, UCLA School of Law
Time Consistency and The Choice of Tax Base

February 23:

David Duff, University of Toronto Law School
Rethinking the Concept of Income in Tax Law and Policy

March 2:

Victor Fleischer, UCLA School of Law
Two and Twenty: Partnership Profits in Hedge Funds, Venture Capital Funds, and Private Equity

March 9:

Robin Einhorn, U.C. Berkeley (History Department)
Democracy, Slavery and Taxation: American Tax Systems in the Colonial and Revolutionary Eras

March 16:

Dan Shaviro, NYU School of Law
Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?

March 23:

Bob Peroni, University of Texas Law School
Exploring the Contours of a Proposed U.S. Exemption (Territorial Tax System)

March 30:


April 6:

Edward Zelinsky, Cardozo School of Law
The Defined Contribution Paradigm: Why It Happened and Why Social Security Accounts Didn't (At Least Not Yet)

April 13:

Dennis Ventry, Visiting Scholar in Taxation, UCLA School of Law
Suspicious Minds: The Uneasy Relationship Between Tax Lawyers and the IRS

April 20:

Joel Slemrod, University of Michigan, Ross School of Business, Professor of Business Economics and Public Policy
Taxation and Big Brother:  Information, Personalization, and Privacy in 21st Century Tax Policy


Tax Policyand Public Finance Workshop, Spring 2005




Faculty Moderators: Steven Bank & Kirk Stark 

James R. Hines, University of Michigan Economics Department
Value-Added Taxes and International Trade: The Evidence   

Charlotte Crane, Northwestern University School of Law
Designing Taxes with Wealth in Mind: Some Original Understandings 

Ajay Mehrotra, Indiana University School of Law
Creating the Modern American Fiscal State: Progressive-Era Economists and the Intellectual Foundations of the U.S. Income Tax

Marjorie E. Kornhauser, Tulane Law School
Choosing a Tax Rate Structure in the Face of Disagreement

Lawrence Zelenak, Duke Law School
Tax or Welfare? The Administration of the Earned Income Tax Credit 

Jonathan Baron & Edward McCaffery, University of Pennsylvania and USC Law School
The Political Psychology of Redistribution 

Richard Bird & Eric Zolt, Rotman School of Management, Univ. of Toronto and UCLA School of Law
Redistribution via Taxation: A New Perspective for Developing Countries 

Deborah Schenk, NYU School of Law
Optimal Deterrence and Corporate Tax Shelters*    

Charles McLure, Hoover Institute @ Stanford, Corporate Income Tax Harmonization in the European Union    

Kyle Logue, University of Michigan Law School
The New Market in Tax Insurance: Insuring Legal Uncertainty or Enabling Tax Avoidance?    

Lee Anne Fennell, University of Illinois Law School
Hyperopia in Public Finance   

David Weisbach, University of Chicago Law School
The Superiority of a Consumption Tax over an Income Tax   

Austan Goolsbee, University of Chicago Business School
Playing with Fire: Cigarettes, Taxes and Competition from the Internet   

Ellen Aprill, Loyola Law School
The Interpretive Voice 

Steve Bank & Brian Cheffins, UCLA School of Law & University of Cambridge Faculty of Law
Dividends and Politics*    

Donald Shoup, UCLA Public Policy, Urban Planning
The Ideal Source of Local Public Revenue   

Tom Griffith, USC Law School
Progressive Taxation and Happiness*     

Katherine T. Pratt, Loyola Law School
Normative Justifications for Food Excise Tax

* Sponsored by the UCLA SLOAN Research Program