Tax Policy Colloquium and Seminar
Professors Daniel Shaviro and Mihir Desai
Spring 2010
Tax Policy (L11.3542.001) - 4 credits
Thursday, 10:00-11:50 a.m. Furman Hall, Room 318
Colloquium, 4:00-5:50 p.m.,
Vanderbilt Hall, Room 208
The Colloquium offers students the opportunity to pursue tax policy and theory, along with related issues of public economics, at an advanced level. The primary focus of the Colloquium will be papers and works in progress by scholars from around the country, including NYU faculty. Students attend the afternoon Colloquium and participate in its discussions. In addition, each week the morning seminar component examines the paper scheduled for presentation at the Colloquium, including background issues that may help in understanding it. (The first two weeks, however, are devoted instead to providing a background in key tax policy concepts.) Students must prepare a short paper in 5 of the 14 weeks focusing on the upcoming paper, submit to the conveners of the Colloquium a proposed question for the author in each of the last 12 weeks, and make a short in-class presentation on one of the papers.
Daniel Shaviro
Wayne Perry Professor of Taxation
NYU School of Law
40 Washington Square South
New York, NY 10012
tel: 212-998-6187
fax: 212-995-4341
cell: 917-544-4719
shavirod@juris.law.nyu.edu
http://danshaviro.blogspot.com/
2009 Schedule
Spring 2010 Schedule of Presenters
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 18
Jeffrey Brown, University of Illinois Business School
"Automatic Lifetime Income as a Path to Retirement Income Security."
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
"Lasting Legislation"
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
"Capital Gains Taxes and the Return-Risk Tradeoff"
April 8
Joel Slemrod, University of Michigan Economics Department and Business School
"Car Notches"
April 15
Michael Schler, Cravath Swayne and Moore
[Title to be supplied]
April 22
James R. Hines, University of Michigan Business School and Law School, and
Edward McCaffrey, USC Law School
"The Last Best Hope for Progressivity in Tax"