UCLA Colloquium on Tax Policy and Public Finance


Sponsored by the Lowell Milken Institute for Business Law and Policy at UCLA School of Law.

The UCLA Colloquium on Tax Policy and Public Finance is led by Professors Kirk Stark and Jason Oh

Colloquium Speakers

  • Spring 2020

    Faculty Organizers: Kirk Stark & Jason Oh

    February 5
    Allison Christians
    McGill University Faculty of Law
    "Blueprint for a More Sustainable Global Tax System: A Proposal"

    February 12
    David Agrawal
    University of Kentucky Martin School of Public Policy and "Administration and Gatton College of Business and Economics
    Paraísos Fiscales, Wealth Taxation, and Mobility"

    February 19
    Emily Satterthwaite
    University of Toronto Faculty of Law
    "A Signaling Account of Voluntary Value Added Tax Registration"

    February 26
    Elaine Maag
    Urban-Brookings Tax Policy Center
    "Understanding Work and Child Subsidies in the Tax System: How New, Big Proposals fit into the Existing Landscape"

    March 4
    Shanthi Ramnath
    Federal Reserve Bank of Chicago
    "Crowd-out, Employment Effects, and the Cost of Raising Coverage: Evidence from the Health Insurance Marketplaces"

    March 11
    Diane Ring
    Boston College Law School
    "Falling Short in the Data Age"

    March 18
    Erin Scharff
    Arizona State University Sandra Day O'Connor College of Law
    "Crowd-out, Employment Effects, and the Cost of Raising Coverage: Evidence from the Health Insurance Marketplaces"

    April 1
    Ruth Mason
    University of Virginia School of Law

  • Spring 2019

    February 6, 2019
    Philip Hackney
    University of Pittsburgh School of Law
    "Dark Democracy? Section 501(C)(4) Social Welfare Organizations & Tax Exemption"

    February 13, 2019
    Sara LaLumia 
    Williams College
    "Tax-Motivated Timing of Charitable Giving"

    February 20, 2019
    Michelle (Shelly) Layser
    University of Illinois College of Law
    "The Pro-Gentrification Origins of Place-Based Investment Tax Incentives and a Path Toward Community Oriented Reform"

    February 27, 2019
    Manoj Viswanathan
    UC Hastings
    "Hyperlocal Responses to the SALT Deduction Limitation"

    March 6, 2019
    Jennifer Blouin
    The Wharton School at University of Pennsylvania
    "The Location, Composition, and Investment Implications of Permanently Reinvested Earnings"

    March 13, 2019
    Andy Grewal
    University of Iowa College of Law
    "The President's Tax Returns"

    March 20, 2019
    Eleanor Wilking
    NYU School of Law
    "Tax Incidence with Heterogeneous Firm Evasion: Evidence from Airbnb Remittance Agreements"

  • Spring 2018

    January 25, 2018
    Jacob Goldin
    Stanford University
    "Tax Benefit Complexity and Take-Up: Lessons From the Earned Income Tax Credit"

    February 1, 2018
    Adam Looney
    Brookings
    "Work and Opportunity Before and After Incarceration"

    February 8, 2018
    Sloan Speck
    University of Colorado
    "Debt and Taxes over the Life Cycle"

    February 15, 2018
    Gabriel Zucman
    University of California, Berkeley
    "Tax Evasion and Inequality"

    February 22, 2018
    Katie Pratt
    Loyola Law School
    "Learning to Live Without Form 1040"

    March 1, 2018
    Michael Knoll
    Penn Law
    "What Is Tax Discrimination and How Can It Be Prevented? A Simple Solution to a Complex Problem"

    March 8, 2018
    Andrew Kahrl
    University of Virginia
    "The Black Tax: Race, Property Assessments, and the Making of Modern Urban America"

    March 15, 2018
    Ari Glogower
    Ohio State University
    "Taxing Inequality"

    ​March 22, 2018
    ​Alice Henriquez
    The Fed
    "Retirement Asset Accumulation and the Wealth Distribution"

  • Spring 2017

    February 2, 2017
    Danny Yagan
    UC Berkeley Economics
    "Mobility Report Cards: The Role of Colleges in Intergenerational Mobility"

    February 9, 2017
    Anders Jensen
    Harvard Kennedy School
    "Employment Structure and the Rise of the Modern Tax System"

    February 16, 2017
    Lilian Faulhaber
    Georgetown Law
    "The Trouble with Tax Competition: From Practice to Theory"

    February 23, 2017
    Lucy Martin
    University of North Carolina at Chapel Hill
    "Revenue Source and Electoral Accountability: Experimental Evidence from Local U.S. Policymakers"

    March 2, 2017
    Reuven Avi-Yonah
    University of Michigan Law School
    "Problems with Destination-Based Corporate Taxes and the Ryan Blueprint"

    March 9, 2017
    Daniel Hemel
    University of Chicago Law School
    "Federalism as a Safeguard of Progressive Taxation"

    March 16, 2017
    Eric Zwick
    University of Chicago Booth School of Business
    "Kinky Tax Policy and Abnormal Investment Behavior"

    March 23, 2017
    Youssef Benzarti,
    UCLA Economics
    "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes"

  • Spring 2016

    February 4, 2016
    James Gould
    Ogilvy Government Relations
    "Tax Reform, Congress, and Politics"

    February 11, 2016
    Omri Marian
    University of California, Irvine
    "The State Administration of International Tax Avoidance"

    February 18, 2016
    Peter Lindert
    UC Davis Economics
    "Fiscal Redistribution in Latin America since the Nineteenth Century"

    February 25, 2016
    Kirk Stark
    University of California, Los Angeles
    "Regional Taxation and Regional Tax Base Sharing in State Tax Reform"

    March 3, 2016
    Miranda Perry Fleischer
    University of San Diego School of Law
    "Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers
    Not So Fast: The Hidden Difficulties of Taxing Wealth"

    March 10, 2016
    Ugo Troiano
    University of Michigan Economics
    "Does Broadening the Tax Base Affect the Size and Scope of Government?"

    March 17, 2016
    Ajay Mehrotra
    Maurer School of Law, Indiana University
    "A Brief History of U.S. Income Tax Withholding: From Contested Concept to Cornerstone of Administrative Practice"

    March 31, 2016
    Joel Slemrod
    University of Michigan School of Business
    "The Determinants of Statutory Tax Incidence"

     

  • Spring 2015

    Tuesday, January 27, 2015
    Ken Scheve
    Stanford University, Political Science
    "Taxing the Rich: Fairness and Fiscal Sacrifice Over Two Centuries"

    Thursday, February 5, 2015
    Susan (Susie) C. Morse
    University of Texas Law School
    "Safe Harbors, Sure Shipwrecks"

    Thursday, February 12, 2015
    Theodore (Ted) P. Seto
    Loyola Law School
    "Some Implications of Preference-Shifting for Optimal Tax Theory"

    Thursday, February 19, 2015
    Stanley Winer
    Carleton College, Economics
    "On the Tension Between Tax Design and the Political Economy of Taxation"

    Thursday, February 26, 2015
    David Weisbach
    University of Chicago Law School
    "The New View, the Traditional View, and Capital Gains Taxes on Stock"

    Thursday, March 5, 2015
    Monica Prasad
    Northwestern University, Sociology
    "Starving the Beast: the 1981 Reagan Tax Cut"

    Thursday, March 12, 2015
    Kathleen DeLaney Thomas
    University of North Carolina Law School
    "User-Friendly Taxpaying"

    Thursday, March 19, 2015
    Monica Singhal
    Harvard Kennedy School
    "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement"

  • Spring 2014

    Thursday, January 16, 2014 
    James (Jim) Hines
    University of Michigan Law School
    "Tax Rate Delegation"
    This session is co-sponsored by the UCLA Law and Economics Workshop

    Thursday, January 23, 2014
    John (Jake) Brooks
    Georgetown Law School
    "Fiscal Federalism as Risk Management​"

    ​Thursday, January 30, 2014
    Howard Rosenthal
    New York University
    "The Twilight of the Setter? Local Public School Finance in a Time of Institutional Change"
    (joint with Sean Corcoran, NYU, and Thomas Romer, Princeton)

    Thursday, February 06, 2014
    Victor Fleischer
    University of San Diego
    "The Inferiority ""of Pigouvian Taxes"

    Thursday, February 13, 2014
    Francisco Garfias
    Grad Student, Stanford University
    "Revealed Corruption, taxation and fiscal accountability: evidence from Brazil
    "(joint with Jeffrey F. Timmons, IE University)​

    Thursday, February 20, 2014
    Leigh Osofsky
    University of Miami School of Law
    "Beyond "Worst-First" Tax Law Enforcement​"

    Thursday, February 27, 2014
    Gregg Polsky
    University of North Carolina School of Law
    "The Untold Story of Sun Capital: Private Equity Monitoring Fees Are Actually Disguised Dividends"

    Thursday, March 06, 2014
    Kristi Olson
    Stanford University
    "Fairness, Envy-Freeness, and Taxation"

    Thursday, March 13, 2014
    Mark Phillips
    USC Price School of Public Policy
    "Endogenous Detection and Audit Intensity in the Tax Evasion Game​"

    Thursday, March 20, 2014
    Kim Clausing
    Reed College ​
    "Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment"

  • Spring 2013

    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"

  • Spring 2010

    Thursday, January 28, 2010 
    David Gamage
    Assistant Professor of Law, UC-Berkeley, Boalt School of Law
    "On Tax Salience (and Hidden Taxes & Fiscal Illusion)"

    Thursday, February 11, 2010
    Rebecca Kysar
    Assistant Professor of Law, Brooklyn Law School
    "Lasting Legislation"

    Thursday, February 25, 2010
    Assaf Likhovski
    Professor of Law, Tel-Aviv University 
    "Is Tax Law Culturally Specific? Lessons from the History of Income Tax Law in Mandatory Palestine"

    Thursday, March 18, 2010
    Howard Chernick
    Department of Economics, Hunter College 
    "Federal-State Tax Interactions in the U.S. and Canada"

    Thursday, April 1, 2010
    Leah Brooks
    Assistant Professor, Economics University of Toronto
    "Providing Public Goods through Business Improvement District "

    Thursday, April 8, 2010
    Richard Schmalbeck
    Duke University School of Law
    "501(say)(what?): Considering a New Exempt Category for Churches"

  • Spring 2009

    Thursday, February 5, 2009 
    Jack Mintz
    University of Calgary
    "A Simple Approach for Bettering the Environment and the Economy: Restructuring the Federal Fuel Excise Tax "

    Thursday, February 12, 2009
    Jonathan Schwabish
    Congressional Budget Office
    "The Effects of Earnings Inequality on State Social Spending in the United States"

    Thursday, February 19, 2009 
    Neil Buchanan
    The George Washington University Law School
    "What Do We Owe Future Generations? "

    Thursday, February 26, 2009
    Steven Dean
    Brooklyn Law School
    "Tax Deharmonization "

    Thursday, March 5, 2009
    George Zodrow
    Rice University Economic
    "Intrajurisdictional Capitalization and the Incidence of the Property Tax"

    Thursday, March 12, 2009
    David Wildasin
    University of Kentucky Economics Department
    "State Corporation Income Taxation: An Economic Perspective on Nexus"

    Thursday, March 19, 2009
    Leandra Lederman
    Indiana University School of Law—Bloomington
    "W(h)ither Economic Substance?" 

    Thursday, April 2, 2009
    Matthew Kahn
    UCLA Economics Department & Institute of the Environment
    "Understanding Spatial Variation in Tax Sheltering: The Role of Demographics, Ideology and Taxes "

    Thursday, April 16, 2009
    Patricia Cain
    Santa Clara Law School
    "DOMA and the Internal Revenue Code"

  • Spring 2007

    Thursday, January 18, 2007
    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, 2007
    Yoram Margalioth
    Tel Aviv University Law School
    "Not a Panacea for Economic Growth: The Case for Accelerated Depreciation"

    Thursday, February 1, 2007
    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, 2007
    Miranda Perry
    University of Colorado School of Law
    "Why Limit Charity?"

    Thursday, February 15, 2007
    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, 2007
    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, 2007
    Dhammika Dharmapala
    University of Connecticut, Economics Department
    "Which Countries Become Tax Havens?"

    Thursday, March 8, 2007
    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, 2007
    Mihir Desai
    Harvard Business School
    "Taxation and Corporate Governance: An Economic Framework"

    Thursday, March 22, 2007
    Michael Keen
    International Monetary Fund
    "The Flat Tax(es): Principles and Evidence"

    Thursday, April 5, 2007
    Karen Burke
    University of San Diego School of Law
    "Social Security Reform: Lessons from Private Pensions"

    Thursday, April 12, 2007
    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, 2007
    Eric Rakowski
    UC Berkeley Boalt Hall School of Law
    "Taxing Dominion: Unconsumed Gifts and Transfer Taxation"

  • Spring 2006

    Thursday, January 19, 2006
    Beth Garrett
    USC Law School 
    "Report of the Advisory Panel on Federal Tax Reform "

    Thursday, January 26, 2006
    Michael Livingston
    Rutgers School of Law - Camden
    "Rendering Unto Caesar: Religious Perspectives on Progressive and Flat Taxation"

    Thursday, February 9, 2006
    David Hasen
    University of Michigan Law School
    "Unwindings and Legal Transitions "

    Thursday, February 16, 2006
    Kirk Stark
    UCLA School of Law
    "Time Consistency and The Choice of Tax Base "

    Thursday, February 23, 2006
    David Duff
    University of Toronto Law School 
    "Rethinking the Concept of Income in Tax Law and Policy "

    Thursday, March 2, 2006
    Victor Fleischer
    UCLA School of Law
    "Two and Twenty: Partnership Profits in Hedge Funds, Venture Capital Funds, and Private Equity "

    Thursday, March 9, 2006
    Robin Einhorn
    U.C. Berkeley (History Department) 
    "Democracy, Slavery and Taxation: American Tax Systems in the Colonial and Revolutionary Eras "

    Thursday, March 16, 2006
    Dan Shaviro
    NYU School of Law
    "Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product? "

    Thursday, March 23, 2006 
    Bob Peroni
    University of Texas Law School 
    "Exploring the Contours of a Proposed U.S. Exemption (Territorial Tax System) "

    Thursday, April 6, 2006
    Edward Zelinsky
    Cardozo School of Law
    "The Defined Contribution Paradigm: Why It Happened and Why Social Security Accounts Didn't (At Least Not Yet) "

    Thursday, April 13, 2006
    Dennis Ventry, Visiting Scholar in Taxation
    UCLA School of Law 
    "Suspicious Minds: The Uneasy Relationship Between Tax Lawyers and the IRS "

    Thursday, April 20, 2006
    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"

  • Spring 2005

    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 at 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"

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