Leonard Burman (Director, Urban-Brookings Tax Policy Center; Professor of Public Administration and International Affairs, Syracuse University Maxwell School), delivers the Fifth Annual Ellen Bellet Gelberg Tax Policy Lecture at Florida today on Taxes and Inequality in a Changing Economy: (webcast): Rising economic inequality is arguably the economic challenge that will…

David Gamage (UC-Berkeley) presents Analyzing the Optimal Choice of Tax Instruments: The Case for Levying (all of) Labor-Income Taxes, Value-Added Taxes, Capital-Income Taxes, and Wealth Taxes, 68 Tax L. Rev. ___ (2014), at Northwestern yesterday as part of its Tax Colloquium Series hosted by Lawrence Zelenak: Economics-oriented analyses of tax…

Stanley Winer (Carleton University) presents On the Tension Between Tax Design and the Political Economy of Taxation at UCLA today as part of its Colloquium on Tax Policy and Public Finance hosted by Jason Oh and Alexander Wu: Background paper: Wealth Transfer Taxation: An Empirical Investigation, 21 Int’l Tax &…

Robert Peroni (Texas) presents Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework today at Minnesota as part of its Perspectives on Taxation Lecture Series hosted by Kristin Hickman: Earnings stripping the U.S. corporate tax base is a major objective of U.S. corporations that engage in “inversion” transactions to…

Sarah B. Lawsky (UC–Irvine) presented Statutory Reasoning at Northwestern yesterday as part of its Tax Colloquium Series hosted by Lawrence Zelenak: Sarah Lawsky examines the structure of statutory reasoning after ambiguities are resolved and the meaning of the statute’s terms established. For statutory reasoning is not best understood as merely…

Theodore P. Seto (Loyola-L.A.) presents Some Implications of Preference-Shifting for Optimal Tax Theory at UCLA today as part of its Colloquium on Tax Policy and Public Finance hosted by Jason Oh and Alexander Wu: This paper is part of a larger project: to explore the extent to which the claims…

Eric Toder (Tax Policy Center) presents Lessons the United States Can Learn From Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations (with Rosanne Altshuler (Rutgers) & Stephen Shay (Harvard)) at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: The…

Alex Raskolnikov (Columbia) presents Rational Decisions Under Legal Uncertainty at Virginia today as part of its Law & Economics Workshop Series: Law is full of rules that are neither clear nor socially optimal. How do rational actors respond to these rules? What are the implications of these responses? These deceptively…