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Symposia

Join us Friday, April 5, 2013

"100 Years Under the Income Tax"

One hundred year ago this February, Delaware became the 36th state to ratify the sixteenth amendment, clearing away the constitutional obstacles to the enactment of the federal income tax. Within six months, Congress had exercised this new power in the Revenue Act of 1913.

The Tax Program at Northwestern is proud to join with the Northwestern University Law Review in a symposium acknowledging the significance of these events. Scholars with a broad range of perspectives will explore the expectations of those who supported the adoption of the income tax and the extent to which these expectations were met by the evolution of the tax in the following century. Others will explore the ways in which the adoption of the income tax affected the evolution of various legal and administrative institutions.

Click here to view the symposium brochure.

First Floor Room 147, Wieboldt Hall, Superior Street Entrance

8:15 - Coffee and Registration

9:00 - Call to Order Charlotte Crane, Professor, NULS Tax Program

Greetings from Dean Rodriguez

I. Expectations: The motivation and rhetoric behind the federal income tax

Moderator: Joe Thorndike,
Adjunct Professor, NULS Tax Program; Director, Tax History Project at Tax Analysts

          9:10 to 10:45
 
  • Look Away Dixie Land: The Southern Origins of the Federal Income Tax
          Robin Einhorn, Department of History, University of California, Berkeley
  • Does the Sixteenth Amendment Matter?
          Erik Jensen, Case Western Reserve University School of Law
  • Selling Tax Policy to the Masses
          Marjorie E. Kornhauser, Tulane University Law School

II. Realities: How has the structure of the income tax evolved?

Moderator: Robert Peroni
NULS ‘76 and Fondren Foundation Centennial Chair, U of Texas Law School

          11:10 to 12:30
 
  • What a History of Tax Withholding Tells Us About the Relationship Between Statutes and Constitutional Law
          Anuj C. Desai, University of Wisconsin Law School
  • Schedularity in the Income Tax
          Henry Ordower, St. Louis University School of Law
  • Brackets: An Historical Perspective
          Tracey M. Roberts, Louis D. Brandeis School of Law, University of Louisville

LUNCH - Fifth Floor, Wieboldt Hall

      Luncheon Speaker

 
  • George K. Yin, University of Virginia School of Law; former Chief of Staff, Joint Committee on Taxation
  • Is the Legislative Process Irreparably Broken?

III. Complications in implementation and some unintended consequences

Moderator: David Cameron
NULS ‘86 and Senior Lecturer, NULS Tax Program

          2:00 to 3:15
 
  • A Bundle of Confusion for the Income Tax: What It Means to Own Something
          Stephanie McMahon, University of Cincinnati College of law
  • Does Federal Spending "Coerce" States? Evidence from State Budgets
          Brian Galle, Boston College Law School

IV. The Past and the Future: A focus on corporate taxation

Moderator: Jeffrey Sheffield
Senior Lecturer, NULS Tax Program and Kirkland & Ellis

          3:30 to 4:45
 
  • A Corporate Tax for the Next One Hundred Years
          Adam Rosenzweig, Washington University School of Law
  • The Revisionist's History of Triangular Mergers: A Tale of State and Federal Responsiveness
          Stephanie Hoffer and Dale Oesterle, Moritz College of Law, The Ohio State University

RECEPTION - Fifth Floor, Wieboldt Hall

Closing Remarks - Philip Postlewaite, Director, NULS Tax Program

CLE credit available (5.5 hours pending approval)


Registration & Lodging

 To register and for more information, go to: http://www.northwesternevents.com/profile/form/index.cfm?PKformID=0x12769b1ee

 A number of other hotels in the area also offer discounts to Northwestern guests, visit our hotel information page for more information.  

Sponsored by

 

Past Symposia

2012: "Festschrift in Honor of Professor Martin H. Redish"

On March 30, 2012, Northwestern University and the Northwestern University Law Review held a symposium celebrating the career of Professor Martin H. Redish.

PANELS

The conference featured three academic panels: Federal Jurisdiction, Civil Procedure, and Constitutional Law.

The participants included:

Civil Procedure Panel:

 
  • Professor Richard D. Freer
  • Professor Richard Marcus
  • Professor Linda S. Mullenix
  • Professor Jay Tidmarsh
  • Moderator: Professor James Pfander

Constitutional Law Panel:

 
  • Professor Lawrence C. Alexander
  • Professor Corey Brettschneider
  • Professor Andrew M. Koppelman
  • Professor Eugene Volokh
  • Moderator: Professor Stephen B. Presser

Federal Jurisdiction Panel:

 
  • Professor Erwin Chemerinsky
  • Professor Richard H. Fallon
  • The Honorable Alex Kozinski
  • Professor William P. Marshall
  • Moderator: Steven Calabresi

Tribute Panel:

 
  • Mr. Matthew Arnould
  • Professor Andrew I. Gavil
  • Professor Andrea M. Matwyshyn
  • Ms. Abby M. Mollen
  • Professor Howard M. Wasserman
  • Professor Christopher S. Yoo

2011: "The Legacy of Justice Stevens"

Forthcoming Pieces Include:

 
  • Diane Marie Amann's symposium article, Justice Stevens, Originalist
  • Bill Barnhart's symposium article, Justice Stevens and the News Media: An Exercise in Exposition
  • Alan E. Brownstein's symposium article, Continuing the Constitutional Dialogue: A Discussion of Justice Stevens' Establishment Clause and Free Exercise Jurisprudence
  • Steven G. Calabresi's symposium article, The Rise and Fall of the Separation of Powers
  • Erwin Chemerinsky's symposium article, A Fixture on a Changing Court: Justice Stevens and the Establishment Clause
  • Co-authors Lee Epstein, William M. Landes, and Judge Richard A. Posner's symposium article, Unanimous Decisions in the Supreme Court
  • Aziz Huq's symposium article, The Institution Matching Canon
  • Dawn Johnsen's symposium article on Justice Stevens' on the terrorism cases
  • Andrew M. Koppelman's symposium article, Justice Stevens, Religious Enthusiast
  • Simon Lazarus's symposium article, Stripping the Gears of National Government: Justice Stevens' Stand Against Judicial Subversion of Progressive Laws and Lawmaking
  • Stefanie A. Lindquist's symposium article, Supreme Court Prequel: Justice Stevens on the Seventh Circuit
  • Thomas W. Merrill's symposium article, Justice Stevens and the Chevron Puzzle

To view videos from the symposium or for more information please see "The Legacy of Justice Stevens."

2010:  "Political Science and the Law"

2009:  "Maturing Internet Studies"

2008:  "Original Ideas on Originalism"

2007:  "Ordering State-Federal Relations Through Federal Preemption Doctrine"

2006:  "Censorship and Institutional Review Boards"

2005:  "The First Century: Celebrating 100 Years of Legal Scholarship"