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.
All sessions take place on Thursdays from 4:00 - 6:00pm in Rubloff 339.
Alice Abreu, James E. Beasley Professor of Law, Beasley School of Law, Temple University
The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code
Omri Marian, Assistant Professor of Law, Levin College of Law, University of Florida
Consult Your Own Tax Advisor: Rethinking Tax Disclosure in Registered Offerings
Robert J. Peroni, The Fondren Foundation Centennial Chair for Faculty Excellence, School of Law, University of Texas at Austin
Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
Alan D. Viard, Resident Scholar, American Enterprise Institute
Putting the Commerce Back in the Dormant Commerce Clause: State Taxes, Trade Neutrality, and Nondiscrimination
Bret Wells, Assistant Professor of Law, University of Houston Law Center
Tax Base Erosion: Reformation of Section 482's Arm’s Length Standard
All sessions take place on Thursdays at 4:00pm in Rubloff 180.
Mitchell Kane, Professor of Law, NYU School of Law
Martin J. McMahon, Jr., Stephen C. O'Connell Professor of Law, University of Florida – Levin College of Law
"Now You See It, Now You Don’t: The Comings and Goings of Disregarded Entities"
Howard E. Abrams, Professor of Law, Emory University School of Law
"Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear"
Jeffrey T. Sheffield, Senior Lecturer, Tax Program, Northwestern University School of Law
"Spinoffs, Corporate Capital Structure, and Disguised Sales"
Stephen E. Shay, Professor of Practice, Harvard Law School
"Examining Exemption – Issues For The United States"
Ethan Yale, Hunton & Williams Professor of Law, University of Virginia School of Law
"Defining 'Partnership' for Federal Tax Purposes"
Jasper L. (Jack) Cummings, Jr., Counsel, Alston & Bird LLP
"The Supreme Court’s Federal Tax Jurisprudence (including the Constitutional Cases)"
"Tax Notes: 222 Years of the Supreme Court, The Constitution, and Federal Tax"
Rebecca M. Kysar, Associate Professor of Law, Brooklyn Law School
"On the Constitutionality of Tax Treaties"
Shu-Yi Oei, Associate Professor of Law, Tulane University Law School
"Who Wins When Uncle Sam Loses? Risk, Redistribution, and the Collection of Delinquent Taxes"
David I. Walker, Maurice Poch Faculty Research Scholar and Professor of Law, Boston University School of Law
"A Tax Response to the Executive Pay Problem"
Martin A. Sullivan, Contributing Editor, Tax Analysts
"Small and Big Business Tax Reform"
Michael Kirsch, Associate Dean and Associate Professor of Law, University of Notre Dame Law School
"The Taxation of Cross-Border Personal Services"
William Gentry, Associate Professor of Economics, Williams College
"Capital Gains Taxation and Entrepreneurship"
Stephanie Hoffer, Assistant Professor of Law, Moritz College of Law, Ohio State University
"Defining the Role of Direct Democracy in Non-Essential Government Spending"
Daniel Shaviro, Wayne Perry Professor of Taxation, New York University School of Law
"The Case Against Foreign Tax Credits"
Jeffrey Brown, William G. Karnes Professor of Finance and Director of Center for Business and Public Policy, College of Business, University of Illinois at Urbana-Champaign
"Automatic Lifetime Income as a Path to Retirement Income Security"
Professor of Law, Chicago-Kent College of Law
"Sunshine and Shadows on Charity Governance: Public Disclosure of the Forms 990 and IRS Enforcement Activities"
(For a copy of this paper, please contact Prof. Charlotte Crane or Kelsey Deihl.)
Leandra Lederman, William W. Oliver Professor of Tax Law, Indiana University School of Law
"W(h)ither Economic Substance?"
David Hasen, Assistant Professor of Law, University of Michigan Law School
"Legal Transitions — Reliance Redux"
Dhammika Dharmapala, Associate Professor of Economics, University of Connecticut
"The Taxation of Foreign Portfolio Investment"
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"
Steve Bank, Vice Dean and Professor of Law, UCLA School of Law
"The Lost Moment in Corporate Tax Reform"
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)
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"