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 Law and Policy Workshop Series. The series also invites prominent tax policy personnel from nearby Washington D.C. to talk about the practical application of policy principles. This year the seminar series is being organized by Center Co-Directors Chris Sanchirico and Reed Shuldiner.
Fall 2019Unless otherwise noted, all seminars are at 4:30 in Gittis 213 | |
| September 25 | Richard Prisinzano (Penn Wharton Budget Model), Policy Evaluation under the Penn Wharton Business Model |
| October 2 | Daniel Hemel (U. Chicago Law), Phaseouts |
| October 9 | Robert Peroni (U. Texas Law), An Updated Look at Expanded Worldwide Taxation v. Territorial Taxation After the TCJA |
| October 16 | Mitchell Kane (NYU Law), Collecting the Rent: The Global Battle to Capture MNE Profits |
| October 23 | John Vella (U. Oxford Law), Residual Profit Allocation by Income (by videoconference) |
| October 30 | Andy Grewal (U. Iowa Law), The President’s Tax Returns |
| November 6 | Rebecca Kysar (Fordham Law), Unraveling the Tax Treaty |
| November 13 | Leslie Robinson (Dartmouth Business), Negotiated Tax Havens |
| November 20 | Kerk Phillips and Jaeger Nelson (CBO), Overlapping Generations Models: Comparisons from a Stylized Social Security Experiment |
| December 4 | David Schizer (Columbia Law), Getting the Most out of Nonprofit Subsidies: Challenges in Measuring Success and the Need for Better Disclosure |
Fall 2018Unless otherwise noted, all seminars are at 4:30 in Gittis 213 | |
| September 26 | Richard Prisinzano (Penn Wharton Budget Model), The Penn Wharton Budget Model: Informing the Tax Policy Debate |
| October 3 | Kimberly Clausing (Reed College Economics Department) [by teleconference] Profit Shifting Before and After the Tax Cuts and Jobs Act |
| October 10 | Joseph Rosenberg (Urban-Brookings Tax Policy Center), Investment Responses to the Tax Cuts and Jobs Act |
| October 17 | William G. Gale (Brookings Institution, Urban-Brookings Tax Policy Center), Fiscal Therapy: Curing America’s Debt Addiction and Investing in the Future (forthcoming Oxford University Press 2019) |
| October 24 | Ari Glogower (Ohio State College of Law), A Constitutional Wealth Tax |
| October 31 | Wei Cui (University of British Columbia School of Law), Arguments in Defense of the Digital Service Tax |
| November 7 | Jon Bakija (Williams College Economics Department), |
| November 14 | H. David Rosenbloom (NYU School of Law), The BEAT and the Treaties |
| November 28 | Jason Oh (UCLA School of Law), The Effects of Capital Gains Rate Uncertainty on Realization |
| December 5 | Lilian Faulhaber (Georgetown Law), Is Digital Different?: Economic Nexus and Other Efforts to Respond to the Changing International Tax Landscape |
Fall 2017Unless otherwise noted, all seminars are at 4:30 in Gittis 214 | |
| September 27 |
George Yin (University of Virginia School of Law) Topic: “Codification of the Tax Law and the Emergence of the Staff of the Joint Committee on Taxation ” |
| October 4 |
David Walker (Boston University School of Law) Topic: “The Practice and Tax Consequences of Nonqualified Deferred Compensation ” |
| October 11 |
Omri Marian (University of California Irvine School of Law) Topic: “Is All Corporate Tax Planning Good for Shareholders?” |
| October 18 |
Hon. James S. Halpern (US Tax Court) Topic: “Litigation in the Tax Court ” |
| October 25 |
Elaine Maag (Urban- Brookings Tax Policy Center) Topic: “Complex Families, Complex Taxes: Why Changing Family Dynamics are Making the Tax Code Obsolete, Particularly for Low-Income Families” Main Paper , Supplementary Paper |
| November 1 |
Fadi Shaheen (Rutgers Law School) Topic: “Income Tax Treaty Aspects of Nonincome Taxes“ |
| November 8 |
Alan Viard (American Enterprise Institute) Topic: “Taxes, Transfers, Progressivity and Redistribution ” |
| November 15 |
Benjamin Lockwood (Business, Economics and Public Policy Department, Wharton, University of Pennsylvania) Topic: “ Regressive Sin Taxes ” |
| November 29 |
Chris William Sanchirico (University of Pennsylvania Carey Law School) Topic: “Expensing and Interest in the GOP Blueprint: Good Deal? Good Idea? ” |
| December 6 |
Mark Gergen (University of California Berkeley School of Law) |
Fall 2016Unless otherwise noted, all seminars are at 4:30 in Gittis 214 | |
| September 28 |
Joel Slemrod (University of Michigan, Ross School of Business) Topic: “The Impact of Public Tax-Return Disclosure” |
| October 5 |
Peter Merrill (PricewaterhouseCoopers) Topic: “Innovation Boxes: Patent Medicine? ” |
| October 12 |
Ruth Mason (University Of Virginia School of Law) Topic: “Citizenship Taxation ” |
| October 19 |
Victoria Perry (International Monetary Fund) Topic: “Taxing Transfers of Domestic Assets Through Offshore Indirect Ownership” |
| October 26 |
Richard Ainsworth (Boston University School of Law) Topic: “Blockchain to Stop VAT Fraud: VATCoin” |
| November 2 |
Conor Clarke (Yale Law School) Topic: “Income Inequality and the Corporate Sector: 1913 - 2012“ |
| November 9 |
Gregg Polsky (University of Georgia Law) Topic: “The Up-C Revolution” |
| November 16 |
Len Burman (Urban- Brookings Tax Policy Center) |
| November 30 |
Scott Dyreng (Duke University, The Fuqua School of Business) |
| December 7 |
Itai Grinberg (Georgetown Law) Topic: “Issues to Consider in the EU State Aid Investigations” |
Spring 2016Unless otherwise noted, all seminars are at 4:30 in Gittis 213 | |
| February 3 | Alex Rees-Jones (University of Pennsylvania, Wharton School) |
| February 10 |
Donald Marron (Urban Institute) Second Topic: “Should we Tax Internalities LIke Externalities?” |
| February 17 | Alex Raskolnikov (Columbia Law School) Topic: “From Deterrence to Compliance: Legal Uncertainty Reexamined ” |
| February 24 | Kevin Markle (University of Iowa, Tippie College of Business) |
| March 2 |
Michael Simkovic (Seton Hall University School of Law) Topic: “Taxes, Subsidies, and Knowledge: A Reply to Professor Oei ” |
| March 9 | Spring Break—No meeting |
| March 16 | Stephanie Sikes (University of Pennsylvania, Wharton School) Topic (Co-Authored with Robert Verrecchia): “Aggregate Corporate Tax Avoidance and Cost of Capital” |
| March 23 | Reed Shuldiner (University of Pennsylvania Carey Law School) |
| March 30 | Sebastien Bradley (Drexel University, LeBow College of Business) Topic (Co-Authored with Estelle Dauchy and Leslie Robinson): “Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership ” |
| April 6 | Richard Prisinzano (US Treasury Department) Topic (Co-Authored with Michael Cooper, John McClelland, James Pearce, Joseph Sullivan, Danny Yagan, Owen Zidar, and Eric Zwick): ”Business in the United States: Who Owns it and How Much Tax Do They Pay? ” |
| April 13 | William Gentry (Williams College, visiting University of Pennsylvania, Wharton School) Topic: “Capital Gains Taxation and Entrepreneurship” |
| April 20 | Michael Doran (University of Virginia School of Law) Topic: “The Puzzle of Non-Qualified Retirement Pay: Optimal Contracting, Managerial Power, and Taxes ” |
Spring 2015Unless otherwise noted, all seminars are at 4:30 in Gittis 213 | |
| February 4 | Chris Sanchirico, Penn Carey Law |
| February 18 | Omri Marian, University of Florida School of Law Topic: Home-Country Effects of Corporate Inversions |
| March 4 | Jennifer Blouin, University of Pennsylvania, Wharton Topic: “Does Organizational Form Affect Firms’ Foreign Operations? The Role of ‘Check-the-Box’ on Multinational Tax Planning” |
| March 11 | Spring Break - No Meeting |
| March 18 | Holger Sieg, University of Pennsylvania, Department of Economics Topic: “An Experimental Evaluation of Strategies to Increase Property Tax Compliance: Free-riding in the City of Brotherly Love” |
| March 25 | Wolfgang Schön, Max Planck Inst. for Tax Law and Public Finance & Bok Visiting Professor, Penn Law Topic: “Neutrality and Territoriality - Competing or Converging Concepts under European Tax Law” |
| April 8 | Mitchell Kane, NYU School of Law Topic: “A Defense of Source Rules in International Taxation” |
| April 15 | Stephen Shay, Harvard Law School Topic: “Designing a U.S. Minimum Tax on Foreign Business Income” |
Spring 2014Unless otherwise noted, all seminars are at 4:30 in Silverman 280 | |
January 22 |
Danielle Rolfes, International Tax Counsel |
| February 5 |
Professor Reuven Avi-Yonah , Michigan Law School |
| February 19 | Professor Michael Graetz , Columbia Law School Topic: Technological Innovation, International Competition, and the Challenges of International Income Taxation |
| March 5 |
Gerald E. Auten, Senior Research Economist, Office of Tax |
| April 2 | Harry Grubert, Senior Research Economist, Office of Tax |
| April 9 | Professor Richard Harvey , Villanova Law School |
| April 23 | Professor Douglas Shackelford , UNC Kenan-Flagler Business School Topic: The Impact of Foreign Withholding Taxes on REIT Investors and Managers |
Spring 2012 | |
January 23 |
Harry L. Gutman, Principal-in-Charge, Federal Tax & Legislative |
| February 8 | Professor Victor Fleischer, University of Colorado Law School Flesicher & Staudt. “Tax and the Boundaries of the Firm” View Paper (pdf) |
| February 22 | Professor Chris Sanchirico, University of Pennsylvania Carey Law School “Optimal Tax Policy and the Symmetries of Ignorance” View Paper |
| March 14 | Professor Jennifer Gravelle, Congressional Budget Office “Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis” View Paper (pdf) |
| April 4 | Professor David Gamage, Berkeley School of Law Gamage & Shankske. “Three Essays On Tax Salience: Market Salience and Political Salience” View Paper (pdf) |
| April 18 | Eric Toder, Urban Institute Topic: International taxation and competitiveness View Paper (pdf) |
Please note: All topics subject to change.
For a list of past Seminars, click here .