The Second Annual NYU/UCLA Tax Policy Symposium -

Co-sponsored by NYU School of Law and UCLA School of Law

The Internal Revenue Code at 100
Friday, October 19, 2012, 9 a.m. to 5 p.m.
Greenberg Lounge, Vanderbilt Hall, NYU School of Law

The symposium will celebrate the 100th anniversary of the income tax in the United States.  Participants will consider the evolution of the U.S. income tax over the past century and will consider prospects for tax reform as the income tax begins its second century.  The conference will feature panels on business taxation, international taxation, inequality and taxation and politics.  All papers will be published in the Tax Law Review in 2013.

The NYU/UCLA Tax Policy Symposium hosted by NYU School of Law and UCLA School of Law is a joint annual conference focusing on tax policy issues from both a legal and economic perspective.  It provides a forum in which leading scholars, policymakers, and practitioners can analyze complex tax policy questions and options for reform, and brings together members of both NYU Law’s tax law faculty and UCLA Law’s business law and policy program.  It builds on tax policy symposia that have historically been hosted by the NYU Tax Law Review, the premier law school journal for tax policy scholarship, and the UCLA Colloquium on Tax Policy and Public Finance, started in 2004.  Financial support for this conference is provided by NYU School of Law and the Lowell Milken Institute of Business Law and Policy, UCLA School of Law.

Symposium Schedule:

Breakfast and Registration  8:30-9 a.m.  Greenberg Lounge

Introduction/Opening Remarks  9-9:20 a.m.
Deborah Schenk, Marilynn and Ronald Grossman Professor of Taxation, NYU Law School and Editor-in-Chief, Tax Law Review

Business Tax Panel  9:20-10:50 a.m.

Moderator:  Josh Blank, Professor of Tax Practice; Faculty Director, Graduate Tax Program, NYU Law School

1. Kimberly Clausing, Thormund A. Miller and Walter Mintz Professor of Economics, Reed College
2. Steven Bank, Professor of Law, UCLA Law School   
3. Noël Cunningham, Professor of Law, NYU Law School and Mitchell Engler, Professor of Law, Cardozo Law School

Inequality Panel   11:05 a.m. -12:35p.m.

Moderator:  Jason Oh, Acting Professor of Law, UCLA Law School

1. David Kamin, Assistant Professor of Law, NYU Law School
2. Eric Zolt, Michael H. Schill Distinguished Professor of Law, UCLA Law School
3. Len Burman, Daniel Patrick Moynihan Professor of Public Affairs, Maxwell School, Syracuse University

Lunch  break 12:45-1:45  p.m.

International Tax Panel  1:45 - 3:15 p.m.

Moderator:  Daniel Shaviro, Wayne Perry Professor of Taxation, NYU Law School

1.  Mitchell Kane, Professor of Law, NYU Law School (View paper PDF)
2.  David Lenter, Legislation Counsel, Joint Committee on Taxation
3. John Steines, Professor of Law, NYU Law School

Politics Panel  3:30 – 5 p.m.

Moderator:  Kirk Stark, Professor of Law, UCLA Law School

1.  George Yin, Edwin S. Cohen Distinguished Professor of Law and Taxation, Thomas F. Bergin Teaching Professor, University of Virginia School of Law
2.  Anne Alstott, Jacquin D. Bierman Professor of Taxation, Yale Law School
3.  Joseph Thorndike, Director, Tax History Project, Tax Analysts


 

Symposium Papers:

Anne Alstott
"Updating the Welfare State: Marriage, the Income Tax, and Social Security in the Age of the New Individualism" (PDF); Figures (PDF)

Steven Bank
"Taxing Bigness" (PDF)

Leonard Burman
"Taxes and Inequality" (PDF)

Kimberly Clausing
"The Future of the Corporate Tax" (PDF)

Noël Cunningham, Mitchell Engler
"Prescription for Corporate Income Tax Reform: A Corporate Consumption Tax" (PDF)

David Kamin
"Poverty, Not Inequality: Federal Taxes and Redistribution"

Mitchell Kane
"Milking versus Parking: Transfer Pricing and CFC Rules under the Internal Revenue Code" (PDF)

David Lenter
"Continuity and Change in the Present and Possible Future Taxation of Cross-Border Intangible Income" (PDF)

Joseph Thorndike
"Soak-the-Rich Republicans? The Puzzling Persistence of High Tax Rates in the 1950s" (PDF)

John Steines
"The Foreign Tax Credit at 95—Bionic Centenarian" (PDF)

George Yin
"James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff" (PDF)

Eric Zolt
"Inequality in America:  Challenges for Tax and Spending Policies"

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