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.
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
"Taxing Bigness" (PDF)
"Taxes and Inequality" (PDF)
"The Future of the Corporate Tax" (PDF)
Noël Cunningham, Mitchell Engler
"Prescription for Corporate Income Tax Reform: A Corporate Consumption Tax" (PDF)
"Poverty, Not Inequality: Federal Taxes and Redistribution"
"Soak-the-Rich Republicans? The Puzzling Persistence of High Tax Rates in the 1950s" (PDF)
"The Foreign Tax Credit at 95—Bionic Centenarian" (PDF)
"Inequality in America: Challenges for Tax and Spending Policies"