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 and Assistant Professor Tom Brennan

SPRING 2009

January 15
Leandra Lederman, William W. Oliver Professor of Tax Law, Indiana University School of Law
"W(h)ither Economic Substance?"

January 29
David Hasen, Assistant Professor of Law, University of Michigan Law School
"Legal Transitions — Reliance Redux"

February 12
Dhammika Dharmapala, Associate Professor of Economics, University of Connecticut
"The Taxation of Foreign Portfolio Investment"

March 5
Mark Gergen, Professor of Law, University of California Berkeley School of Law
"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"

March 12
Steve Bank, Vice Dean and Professor of Law, UCLA School of Law
"The Lost Moment in Corporate Tax Reform"

April 9
Douglas Shackelford, Meade H.Willis Distinguished Professor of Taxation of Accounting, University of North Carolina, Kenan-Flagler Business School
"Corporate Income Tax Burdens at Home and Abroad" (co-authored with Kevin Markle)

April 16
Ruth Mason, Nancy and Bill Trachsel ’71 Corporate Law Scholar and Associate Professor of Law, University of Connecticut School of Law
"Tax Expenditures and Global Labor Mobility"

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)