Susan C. Morse (Texas) presents Safe Harbors, Sure Shipwrecks at UCLA today as part of its Colloquium on Tax Policy and Public Finance hosted by Jason Oh and Alexander Wu: Safe harbors and sure shipwrecks are rule-standard hybrids that appear throughout statutory, regulatory and case law. Safe harbors guarantee compliance,…

Kirk Stark (UCLA) presents Tax Policy in the Super Zips at Northwestern today as part of its Tax Colloquium Series hosted by Lawrence Zelenak: As the distribution of income and wealth has grown more skewed, households have increasingly sorted into income homogenous neighborhoods. The rise of income segregation entails increased…

Kimberly Blanchard (Weil, Gotshal & Manges, New York) presented The Tax Significance of Legal Personality: A U.S. View at NYU yesterday as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Whereas the fiction of legal personality is often used outside the United States to…

Chris William Sanchirico (Pennsylvania) presents As American as Apple Inc.: International Tax and Ownership Nationality, 68 Tax L. Rev. ___ (2014), at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Michael Knoll, Chris William Sanchirico, and Reed Shuldiner: The ownership nationality of large US…

Stephen Cohen (Georgetown) presents ‘Seg Academies,’ Taxes, and Judge Ginsburg at Georgetown today as part of its Tax Law and Public Finance Workshop Series: On the U.S. Court of Appeals for the District of Columbia then-Judge Ruth Bader Ginsburg authored an opinion with profound implications not only for the law…

Enid Slack (Toronto) presents The Political Economy of Property Tax Reform at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series: Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes….

David Kamin (NYU) presents In Good Times and Bad: Designing Legislation That Responds to Fiscal Uncertainty at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Congress often moves slowly to change tax and spending laws when circumstances change, but there are…