Past Tax Policy Workshops

UCLA TAX POLICY WORKSHOP, SPRING 2009
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 http://www.law.ucla.edu/home/index.asp?page=2971 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

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UCLA TAX POLICY WORKSHOP, SPRING 2007

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

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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:

(SPRING BREAK)

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

 

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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