Tax Policy and Public Finance Colloquium
Tuesday, 2:00-3:50 p.m., via Zoom invitation
Professor Lily Batchelder and Professor Daniel Shaviro
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. Students must prepare a short comment paper in 5 of the 14 weeks focusing on the upcoming paper, make a short in-class presentation on one of the papers, and submit to the conveners of the Colloquium a proposed question for the author in each week (after Week 1) when they are not submitting a comment paper or making an oral presentation.
Lily Batchelder Daniel Shaviro
Frederick I. and Grace Stokes Professor of Law Wayne Perry Professor of Taxation
New York University New York University
School of Law School of Law
40 Washington Square South 40 Washington Square South
New York, NY 10012 New York, NY 10012
Telephone: (212) 992-8156 Telephone: (212) 998-6187
Fax: (212) 995-4341 Fax: (212) 995-4341
Steven Dean, NYU Law School
“A Constitutional Moment in Cross-Border Taxation.”
Clinton Wallace, University of South Carolina School of Law
“Democratic Justice in Tax Policymaking.”
Natasha Sarin, University of Pennsylvania Law School
“Understanding the Revenue Potential of Tax Compliance Investments.”
Adam Kern, Princeton Politics Department and NYU Law School
“Illusions of Justice in International Taxation.”
Henrik Kleven, Princeton Economics Department
“The EITC and the Extensive Margin: A Reappraisal.”
Leandra Lederman, Indiana University Maurer School of Law
“Of Risks and Remedies: Best Practices in Tax Rulings Transparency.”
Daniel Shaviro, NYU Law School
“What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?”
Steve Rosenthal, Urban-Brookings Tax Policy Center
“Tax Implications of the Shifting Ownership of U.S. Stock.”
Michelle Layser, University of Illinois College of Law
“How Place-Based Tax Incentives Can Reduce Economic Inequality.”
Michelle Hanlon, MIT Sloan School of Management
[Paper on taxpayer responses to the 2017 tax act, using survey data.]
Owen Zidar, Princeton Economics Department
“The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates.”
Abdoulaye Ndiaye, NYU Stern Business School
“Redistribution With Performance Pay.”
Lilian Faulhaber, Georgetown Law School
“Searching for Coherence: The Overuse of Excess Returns and Excess Profits.”
Erin Scharff, Arizona State Sandra Day O’Connor College of Law
“Revisiting Local Income Taxes.”
Schedules from prior semesters:
Fall 2019 Schedule
Lily Batchelder, NYU Law
“Optimal Tax Theory as a Theory of Distributive Justice.”
Eric Zwick, University of Chicago Booth School of Business
“Top Wealth in the United States: New Estimates and Implications for Taxing the Rich.”
Diane Schanzenbach, Northwestern University School of Education and Social Policy
“Safety Net Investments in Children.”
Li Liu, International Monetary Fund
"At A Cost: the Real Effects of Transfer Pricing Regulations."
Daniel Shaviro, NYU Law
“Digital Service Taxes and the Broader Shift from Determining the Source of Income to Taxing Location-Specific Rents.”
Katherine Pratt, Loyola Law School Los Angeles
"The Curious State of Tax Deductions for Fertility Treatment Costs."
Zachary Liscow, Yale Law School
“Democratic Law and Economics."
Diane Ring, Boston College Law School
Shu-Yi Oei, Boston College Law School
“Falling Short in the Data Age.”
John Friedman, Brown University Economics Department
“Income Segregation and Intergenerational Mobility Across Colleges in the United States.”
Marc Fleurbaey, Princeton University, Woodrow Wilson School
“Optimal Income Taxation Theory and Principles of Fairness.”
Stacie LaPlante, University of Wisconsin-Madison, Wisconsin School of Business
"The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates."
Joseph Bankman, Stanford Law School
“Mr. Smith Gets an Education: Why it is so Hard to get Easy Tax Filing.”
Deborah Paul, Wachtell, Lipton, Rosen, and Katz
“Has Helen’s Ship Sailed? A Re-Examination of the ‘Helen of Troy’ Regulations."
Joshua Blank, University of California at Irvine Law School
Ari Glogower, The Ohio State University, Moritz College of Law
"Progressive Tax Procedure."
Spring 2019 Schedule
Stefanie Stantcheva, Harvard Economics Department
"Taxation and Innovation in the 20th Century"
Rebecca Kysar, Fordham Law School
"Unraveling the Tax Treaty"
David Kamin, NYU School of Law
"The Effects of Capital Gains Rate Uncertainty on Realization"
John Roemer, Yale University Economics and Political Science Departments
“A Theory of Cooperation in Games With an Application to Market Socialism”
Susan Morse, University of Texas at Austin Law School
Ruud de Mooij, International Monetary Fund
“International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots”
Richard Reinhold, NYU School of Law
"Does the Parsonage Exemption in Internal Revenue Code Section 107 Violate the Establishment Clause of the 1st Amendment?"
Tatiana Homonoff, NYU Wagner School
“Program Recertification Costs: Evidence from SNAP”
Jeffery Hoopes, UNC Kenan-Flagler Business School
“Is Tax Planning Best Done in Private?”
Omri Marian, University of California at Irvine School of Law
“The Making of International Tax Law: Empirical Evidence from Natural Language Processing”
Steven Bank, UCLA Law School
“Manufacturing Tax Populism”
Dayanand Manoli, University of Texas at Austin Department of Economics
“Tax Enforcement and Tax Policy: Evidence on Taxpayer Responses to EITC Correspondence Audits”
Sara Sternberg Greene, Duke Law School
“A Theory of Poverty: Legal Immobility”
Wei Cui, University of British Columbia Law School
“The Digital Services Tax: A Conceptual Defense”
Greg Leiserson, Washington Center for Equitable Growth
“Removing the Free Lunch from Dynamic Scores: Reconciling the Scoring Perspective with the Optimal Tax Perspective”
Peter Dietsch, University of Montreal Philosophy Department
“Tax Competition and Global Background Justice"
Andrew Hayashi, University of Virginia Law School
“Countercyclical Tax Bases”
Gerald Auten, U.S. Treasury Department
“Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends”
Vanessa Williamson, Brookings Institution
"How the Taxpaying Experience Obscures Low-Income Taxpayers and Shapes Attitudes about Progressivity”
Jacob Goldin, Stanford Law School
“Tax Benefit Complexity and Take-Up: Lessons from the Earned Income Tax Credit”
Lisa Philipps, Osgoode Hall Law School
“Gendering the Analysis of Tax Expenditures”
Lisa De Simone, Stanford Graduate School of Business
"Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Reform"
Damon Jones, University of Chicago Harris School of Public Policy
"How Do Distributions from Retirement Accounts Respond to Early Withdrawal Penalties?
Evidence from Administrative Tax Returns"
Ajay Mehrotra, American Bar Foundation and Northwestern University School of Law
“T.S. Adams and the Beginning of the Value-Added Tax”
Jason Furman, Harvard Kennedy School
“Should Policymakers Care Whether Inequality Is Helpful or Harmful For Growth?”
Emily Satterthwaite, University of Toronto Law School
“Electing into a Value-Added Tax: Survey Evidence from Ontario Micro-Entrepreneurs”
Wolfgang Schon, Max Planck Institute
“Taxation and Democracy”
Mitchell Kane, NYU Law
"International Tax Reform, the Tragedy of the Tax Commons, and Bilateral Tax Treaties"
Lily Batchelder, New York University School of Law
"Accounting for Behavioral Biases in Business Tax Reform: The Case of Expensing"
Mark Gergen, Berkeley Law School
"How to Tax Global Capital"
Alan Auerbach, Berkeley Economics Department
"U.S. Inequality, Fiscal Progressivity, and Work Disincentives: An Intra-generational Accounting"
Allison Christians, McGill Law School.
"Human Rights at the Borders of Tax Sovereignty"
Jason Oh, UCLA Law School
"Are the Rich Responsible for Progressive Marginal Rates?"
Steven Shay, Harvard Law School
"A Better Way' Tax Reform: Theory and Practice"
Scott Dyreng, Duke Business School
"Trade-offs in the Repatriation of Foreign Earnings"
Daniel Hemel, University of Chicago Law School.
"Federalism as a Safeguard of Progressive Taxation"
Leonard Burman, Urban Institute
"Is U.S. Corporate Income Double-Taxed?"
Kathleen Delaney Thomas, University of North Carolina Law School
"The Taxing the Gig Economy"
Julie Cullen, U.C. San Diego, Department of Economics
"Political Alignment and Tax Evasion"
Miranda Perry Fleischer, University of San Diego Law School
"The Libertarian Case for a Universal Basic Income"
Joel Slemrod, University of Michigan Business School
"Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts"
Richard Vann, University of Sydney Law School
"International tax post-BEPS: Is the corporate tax really all that bad?"
Eric Talley, Columbia Law School
“Corporate Inversions and the Unbundling of Regulatory Competition”
Michael Simkovic, Seton Hall Law School
“The Knowledge Tax”
Lucy Martin, University of North Carolina at Chapel Hill, Department of Political Science
“The Structure of American Income Tax Policy Preferences”
Donald Marron, Urban Institute
“Should Governments Tax Unhealthy Foods and Drinks?"
Reuven S. Avi-Yonah, University of Michigan Law School
Kevin S. Markle, University of Iowa Business School
"The Effect of Financial Constraints on Income Shifting by U.S. Multinationals"
March 8 – Theodore Seto, Loyola Law School, Los Angeles
“Preference-Shifting and the Nonfalsifiability of Optimal Tax Theory”
James Kwak, University of Connecticut School of Law
“Reducing Inequality With a Retrospective Tax on Capital”
Miranda Stewart, The Australian National University
“Transnational Tax Law: Fiction or Reality, Future or Now?"
Danny Yagan, University of California at Berkeley Economics Department
"Partnerships in the United States: Who Owns Them and How Much Tax Do They Pay?"
Lily Kahng, Seattle University School of Law
“Who Owns Human Capital?”
James Alm, Tulane Economics Department, and Jay Soled, Rutgers Business School
“Whither the Tax Gap?”
Jane Gravelle, Congressional Research Service
“Policy Options to Address Corporate Profit Shifting: Carrots or Sticks?”
Monica Prasad, Northwestern University Department of Sociology
“The Popular Origins of Neoliberalism in the Reagan Tax Cut of 1981”
Brigitte Madrian, Harvard Kennedy School
"Does Front-Loading Taxation Increase Savings?
Evidence from Roth 401(k) Introductions"
David Kamin, NYU School of Law
"In Good Times and Bad: Designing Legislation That
Responds to Fiscal Uncertainty"
Kimberly Blanchard, Weil, Gotshal & Manges
"The Tax Significance of Legal Personality: A U.S. View"
Eric Toder, Urban Institute
"Lessons the United States Can Learn from other Countries' Territorial
Systems for Taxing Income of Multi-National Corporations"
Linda Sugin, Fordham Law School
Ruth Mason, University of Virginia Law School
George Yin, University of Virginia Law School
"Protecting Taxpayers from Congressional Lawbreaking"
Leigh Osofsky, University of Miami School of Law
"The Case for Categorical Nonenforcement"
Shu-Yi Oei, Tulane Law School
"Can Sharing Be Taxed?"
Lillian Mills, University of Texas Business School
"Managerial Characteristics and Corporate Taxes"
Lawrence Zelenak, Duke University School of Law
"For Better And Worse: The Differing Income Tax Treatments
of Marriage at Different Income Levels"
David Albouy, University of Illinois Economics Department
"Should we be taxed out of our Homes? The Optimal Taxation of
David Schizer, Columbia Law School
"Energy Tax Expenditures: Worthy Goals, Competing Priorities, and
Flawed Institutional Design"
Gregg Polsky, University of North Carolina School of Law
“A Compendium of Private Equity Tax Games”
Saul Levmore, University of Chicago Law School
From Helmets to Savings and Inheritance Taxes: Regulatory Intensity, Information Revelation and Internalities
Internality Regulation Through Public Choice (Background Paper)
Fadi Shaheen, Rutgers-Newark School of Law
The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms
Nancy Staudt, USC Gould School of Law
The Supercharged IPO
Thomas J. Brennan, Northwestern University School of Law
Smooth Retirement Accounts
Chris Sanchirico, University of Pennsylvania Law School
"As American as Apple Inc.: International Tax and Ownership Nationality"
James R. Hines and Kyle D. Logue, University of Michigan Law School
Stephanie Sikes, Wharton School Accounting Department, University of Pennsylvania
"Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Rates of Return."
Matthew C. Weinzierl, Harvard Business School
“Revisiting the Classical View of Benefit-Based Taxation.”
Andrew Biggs, American Enterprise Institute
“The Risk to State and Local Budgets Posed by Public Employee Pensions.”
Susannah Camic Tahk, University of Wisconsin Law School
“The Tax War on Poverty.”
Nirupama Rao, NYU Wagner School
"The Price of Liquor is Too Damn High: State Facilitated Collusion and the Implications for Taxes.”
Kimberly Clausing, Reed College Economics Department
“Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment.”
David Gamage, Berkeley Law School
“A Framework for Analyzing the Optimal Choice of Tax Instruments.”
Mitchell Kane, NYU Law School
“Transfer Pricing, Integration and Novel Intangibles: A Consensus Approach to the Arm's Length Standard.”
(All sessions meet on Tuesdays from 4-5:50 pm in Vanderbilt 208, NYU Law School)
David Kamin, NYU School of Law
"Are We There Yet?: On a Path to Closing America's Long-Run Deficit"
Edward McCaffery, USC Law School
"Bifurcation Blues: The Problems of Leaving Redistribution Aside"
Jake Brooks, Georgetown Law School
"Taxation, Risk and Portfolio Choice: The Treatment of Returns to Risk Under a Normative Income Tax"
Lilian Faulhaber, Boston University School of Law
"Charitable Giving, Tax Expenditures and the Fiscal Future of the European Union"
Peter Diamond, MIT Economics Department
"The Case for a Progressive Tax: From Basic Research to Policy Recommendations"
Darien Shanske, University of California at Hastings College of Law
"Modernizing the Property Tax"
Dhammika Dharmapala, University of Illinois Law School
"Competitive Neutrality Among Debt-Financed Multi-national Firms"
Leslie Robinson, Tuck Business School at Dartmouth College
"Internal Ownership Structures of Multinational Firms"
Alan Viard, American Enterprise Institute
"Progressive ConsumptionTaxation: The Choice of Tax Design"
Brian Galle, Boston College Law School
"Regulation from the Inside Out: Nudges and Price Instrument Theory for Internalities and Externalities"
Sarah Lawsky, University of California, Irvine School of Law
"Modeling Uncertainty in Tax Law"
Larry Bartels, Department of Political Science, Vanderbilt University
"The Class War Gets Personal: Inequality as a Political Issue in the 2012 Election"
Itai Grinberg, Georgetown Law School
"A Governance Structure to Mediate the Battle Over Taxing Offshore Accounts"
Raj Chetty, Harvard Economics Department
"Active vs. Passive Decisions and Crowd-Out in Retirement Savings Accounts: Evidence from Denmark"