Every year the Center for Tax Law and Policy invites a selection of the nation’s leading tax scholars to present their best new work in the Center’s Tax Policy Seminar Series. The series also invites prominent tax policy personnel from nearby Washington D.C. to talk about the practical application of policy principles.
Seminars are announced by email invitation. Papers are posted ahead of time. Penn Law students play a vital role in the seminar and those wishing to attend may register for Law School’s Tax Policy Seminar. Those wishing to be added to the email invitation list-including Penn students who have not signed up for the class-should email Anna Gavin at agavin@law.upenn.edu.
For a list of current Seminars, click here.
Spring 2011 | |
| January 26 | Professor Lawrence Zelenak, Duke Law School “Learning to Love the Form 1040: Two Cheers for the Return-Based Mass Income Tax” |
| February 9 | Professor Seth Giertz, University of Nebraska-Lincoln Saez, Slemrod, & Giertz, “The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review” |
| February 23 | Professor Leonard Burman, Syracuse University Topic: Tax Expenditures and Budgeting |
| March 16 | Professor Lee Anne Fennell, University of Chicago Law School “Willpower Taxes” |
| April 6 | Professor Edward Kleinbard, USC Law School Topic: Stateless Income |
| April 20 | Professor Judith Freedman, Oxford Law Topic: Anti-Avoidance Rules |
| April 21 | Stephen Shay, Deputy Assistant Secretary for International Tax Affairs, U.S. Treasury Department. Date likely to be rescheduled. |
Spring 2010 | |
| January 27 | Professor Dan Shaviro, NYU Law School “The Case Against Foreign Tax Credits” |
| February 24 | Professor Deborah Schenk, NYU Law School “Salience and Tax Design” |
| March 17 | Professor Anne Alstott, Harvard Law School “Why the EITC Doesn’t Make Work Pay.” |
| April 7 | Professor Joel Slemrod, Univ. of Michigan, Business School “Buenas Notches: Lines, Line Elasticities, and Notches in Optimal Tax Theory.” |
| April 14 | Professor Brian Galle, Florida State Univ, College of Law Topic: Timing mismatches and low-income taxpayers |
| April 21 12:00-1:20 pm |
Professor John Friedman, Harvard Kennedy School “Adjustment Costs, Firm Responses, and Labor Supply Elasticities: Evidence from Danish Tax Records” with Raj Chetty, Tore Olsen, and Luigi Pistaferri. |
Fall 2008 | |
| October 1 | Mark Gergen, Berkeley Topic: Why Strong Third Party Penalties are an Essential Tool for Discouraging Taxpayers from Taking Aggressive Positions in Reporting on Matters of Factual or Legal Uncertainty. |
| October 15 | Rosanne Altshuler, Dept. of Econ, Rutgers Topic: Reconsidering Tax Expenditure Estimation: Challenges and Reforms (w/ Robert D. Dietz) |
| October 29 | George Yin, Virginia Topic: Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint |
| November 12 | Ruth Mason, Connecticut Topic: Welfare, Tax Incentives and Labor Mobility |
| December 3 | Alex Raskolnikov, Columbia Law School Topic: TBD |
Fall 2007 | |
| October 3 | David Hasen, Michigan The Taxation of Advance Receipts |
| October 17 | David Gamage, Berkeley Balance Budget Constraints and Fiscal Volatility |
| October 31 | Nancy Staudt, Northwestern The Ideological Component of Judging in the Taxation Context |
| November 14 | Kirk Stark, UCLA Rich States, Poor States: American Federalism and the Politics of Fiscal Equalization |
| November 27 | Hon. Mark. V. Holmes, U.S. Tax Court |
| December 5 | James Hines, Michigan Reconsidering the Taxation of Foreign Income |
Spring 2007 | |
| January 18 | Joel Slemrod, University of Michigan The Economics of Tax Remittance |
| February 8 | Linda Sugin, Fordham Law School Why Endowment Taxation is Unjust |
| February 22 | Reuven Avi-Yonah, University of Michigan Law School International Tax |
| March 15 | Dan Shaviro, NYU Law School Permanent Income and the Annual Income Tax |
| March 22 | Richard T. Morrison, Deputy Assistant Attorney General |
| April 5 | Joseph Bankman, Stanford Law School California’s Ready Return Program |
| April 19 | Anup Malani, University of Chicago Law School The Case for For-Profit Charities (w/ Eric Posner) |
Spring 2006 | |
| January 17 | Anne Alstott & Benjamin Novick Tax Cuts in the 1920s: Fact or Fiction? |
| January 31 | Daniel Halperin, As to Taxation of Charities - The Issue is Investment Income |
| February 14 | Alan Auerbach, Tax Policy and the Budget |
| February 28 | Lily Batchelder Refundable Credits |
| March 21 | Alex Raskolnikov Tax Shelter Penalties |
| April 6 | Eric Solomon, Acting Assistant Secretary for Tax Policy, U.S. Treasury |
| April 11 | Mitchell Kane Ownership Neutrality, Ownership Distortions, and International Tax Welfare Benchmarks |
Fall 2004 | |
| September 23 | Dorothy Brown, Washington and Lee The Tax Treatment of Children: Separate but Unequal |
| October 21 | David Bradford, Princeton and NYU The X Tax in the World Economy: Going Global with a Simple, Progressive Tax |
| October 28 | David Weisbach, Chicago The Optimal Accounting Period for Taxes |
| November 4 | George Yin, Chief of Staff, Joint Committee on Taxation, U.S. Congress |
| November 11 | Edward McCaffery, USC and Caltech Thinking about Tax, with Jonathan Baron |
| December 2 | Larry Zelenak, Duke The Taxation of Risk under a Progressive Tax |
Spring 2003 | |
| January 29 | Mitchell Engler, Cardozo Simplifying the Transition to a (Progressive) Consumption Tax |
| February 12 | Victor Fleischer, Columbia The Rationale Exuberance of Structuring Venture Capital Startups |
| February 26 | Todd Sinai, Wharton The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly Traded Real Estate Firms |
| March 19 | Terry Chorvat, George Mason Behavioral Economics and the Realization Requirement |
| April 2 | Elizabeth Chorvat, George Mason Behavioral Finance and Corporate Inversions |
| April 23 | Pamela Olson, Assistant Secretary for Tax Policy, U.S. Treasury |
Spring 2002 | |
| January 22 | Michael Livingston, Rutgers-Camden Blum and Kalven at 50: Progressive Taxation, “Globalization,” and the New Millenium |
| February 5 | Mitchell Engler, Cardozo A Progressive Consumption Tax for Individuals |
| February 19 | David Schizer, Columbia Frictions as a Constraint on Tax Planning |
| March 5 | Christopher Mayer, Wharton Land Supply, House Price Capitalization and Local Spending on Schools |
| March 26 | Eileen O’Connor, Assistant Attorney General Corporate Tax Shelters |
| April 9 | Herwig Schlunk, Vanderbilt I Come Not to Praise the Corporate Tax But to Save It |