Advanced Topics in Taxation

This seminar brings together outside scholars, resident faculty, and Northwestern Law students for an exchange of views about cutting-edge research on Advanced Topics in Taxation, principally at the federal level.

Organized by Professor Charlotte Crane

SPRING 2008

January 24
Reuven Avi-Yonah, Irwin I. Cohn Professor of Law and Director of the International Tax LL.M. Program , University of Michigan Law School
"A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation"

February 7
Dennis Ventry, Associate Professor, American University Washington College of Law
"Whistleblowers and Qui Tam for Tax"

February 21
Adam Rosenzweig, Associate Professor of Law, Washington University School of Law
"Taxation, Risk and Derivatives: Does an Income Tax Subsidize Hedge Funds?"

March 6
Michael Knoll , Theodore K. Warner Professor of Law & Real Estate, University of Pennsylvania Law School
"The Tax Advantage of 'Sweat Equity': What it is and its Relationship to the Carried Interest Controversy"
(For a copy of this paper, please contact Prof. Charlotte Crane or Nikki Green.)

March 13
Larry Zelenak , Pamela B. Gann Professor of Law, Duke University School of Law
"The Federal Retail Sales Tax that Wasn't: An Actual History and an Alternative History"

April 3
David Duff, Associate Professor of Law, University of Toronto Faculty of Law
"Rethinking the Concept of Income in Tax Law and Policy"

April 17
Diane M. Ring, Professor of Law, Boston College Law School
"Sovereignty and International Tax"

SPRING 2006

January 12
Gregg Polsky, Associate Professor of Law and Vance K. Opperman Research Scholar, University of Minnesota
Ethan Yale, Associate Professor of Law, Georgetown University
"Reforming the Taxation of Deferred Compensation" (pdf)

February 2
Steven A. Bank, Professor of Law, University of California at Los Angeles
"Dividends and Tax Policy in the Long-Run"

February 16
Eric C.C.M. Kemmeren, Professor of International Tax Law, Tilburg University
"The Principle of Origin in Tax Conventions" (pdf)

March 2
Calvin H. Johnson, Andrews & Kurth Centennial Professor, University of Texas at Austin
"Tales From the KPMG Skunk Works: The Basis-Shift or Defective-Redemption Shelter" (pdf)

March 30
Kyle D. Logue, Professor of Law, University of Michigan
"Optimal Income Tax Penalties When the Law is Uncertain" (pdf)

April 13
Lee Ann Fennell, Associate Professor, University of Illinois College of Law
"Taxation Over Time" (pdf)