January 14
Lily Batchelder, New York University School of Law
“$750 Billion Misspent? Getting More From Tax Incentives” (with Austin Nichols and Eric Toder)
January 21
Kimberley Brooks, McGill University Law School
“Tax Sparing: A Needed Incentive for Foreign Investment in Low Income Countries, or an Unnecessary Revenue Sacrifice?”
January 28
Michael Knoll, University of Pennsylvania Law School, and Ruth Mason, University of Connecticut Law School
“What is Tax Discrimination?”
February 4
Michael Devereux, Said Business School, Oxford University
“Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations”
February 11
David Walker, Boston University Law School/NYU School of Law
“Suitable for Framing: Business Deductions in a Net Income Tax System.”
February 25
Andrew Walker, Milbank Tweed Hadley and McCloy
“The Submerged Logic of ‘Doing Business’ and Attribution: Diving Below the Surface of the Offshore Lending ‘GLAM’”
March 4
Rebecca Kysar, Brooklyn Law School
March 11
David Weisbach, University of Chicago Law School
“Trade and Carbon Taxes”
March 25
Robert Peroni, University of Texas School of Law
“Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the ‘New Paradigm’”
April 1
Douglas Shackelford, Kenan-Flagler Business School, University of North Carolina
“Cross-Country Comparisons of Corporate Income Taxes”
April 8
Joel Slemrod, University of Michigan Economics Department and Business School
“Buenas Notches: Lines and Notches in Tax System Design”
April 15
Michael Schler, Cravath Swaine and Moore
April 22
Edward McCaffrey, USC Law School and James R. Hines, University of Michigan Business School and Law School
“The Last Best Hope for Progressivity in Tax”