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.

Fall 2016 - Spring 2017

Organized by Sarah B. Lawsky

Fall Sessions take place on Wednesdays from 4:00-6:00 pm and Spring Sessions from 12:00-1:30pm in Rubloff 339.

September 7
Philip Hackney, Associate Professor of Law, Louisiana State University
“Subsidizing the Heavenly Chorus: Labor Unions and Tax Exemption”

September 21

Neil Buchanan, Professor of Law, The George Washington University
“Social Security, Inequality, and Younger Generations"

October 5

Miranda Fleischer, Professor of Law, University of San Diego
“The Philosophical Foundations of a Universal Basic Income”

October 19

Sloan Speck, Associate Professor of Law, University of Colorado Boulder
“Expertise and International Tax Norms”

November 2

Joshua D. Blank, Professor of Tax Practice, New York University
“The Timing of Tax Transparency”

November 16

Darien Shanske, Professor of Law, University of California Davis
“An Unusual Tax Screen Deep in the State Corporate Income Tax: Equitable Apportionment in the Age of Single Sales Factor Apportionment and FIN 48”

March 6

Leandra Lederman, Professor of Tax Law, Indiana University
Paper forthcoming

April 12

Daniel Shaviro, Professor of Tax, New York University
Paper forthcoming


Fall 2015 - Spring 2016

Organized by Herbert Beller, Charlotte CraneDavid Cameron, Philip Postlewaite, Jeffrey Sheffield, and Robert Wootton.

All sessions take place from 12:00 - 1:30 pm in Rubloff 339.

September 28
Leigh Osofsky, Associate Professor of Law, University of Miami
Categorical Nonenforcement

October 19
Susan Morse, Assistant Professor, University of Texas
Safe Harbors, Sure Shipwrecks

November 9
Gregg Polsky, Willie Person Mangum Professor of Law, University of North Carolina
The Up-C Revolution

February 18
Ellen P. Aprill, Professor of Law, Loyola Law School
The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation

March 10
Tessa R. Davis, Assistant Professor of Law, University of South Carolina
Of Tax Crimes and "Bad Citizens": The Role of Tax Law in Constructing Citizenship

April 5
Lilian Faulhaber, Associate Professor of Law, Georgetown University
Tax Incentives for Innovation: Designing R&D Credits and Patent Boxes in the Age of BEPS


Spring 2015

Organized by Lawrence Zelenak

All sessions take place on Thursdays from 4:00 - 6:00 pm in Rubloff 175.

January 22
Michael Knoll, Theodore K. Warner Professor of Law and Professor of Real Estate; Co-Director, Center for Tax Law and Policy, Law School, University of Pennsylvania
Striking a Balance Between State Sovereignty and Interstate Commerce

February 5
Kirk J. Stark, Barrall Family Professor Tax Law and Policy, School of Law, University of California – Los Angeles
Tax Policy in the Super ZIPs

February 12
Sarah B. Lawky, Professor of Law, School of Law, University of California – Irvine
Statutory Reasoning

February 19
David Gamage, Assistant Professor of Law, School of Law, University of California – Berkeley
The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth

March 19
David M. Schizer, Harvey R. Miller Professor Law and Economics, Law School, Columbia University
Tax and Energy Policy

April 2
Kristin E. Hickman, Harlan Albert Rogers Professor in Law; Associate Director, Corporate Institute, Law School, University of Minnesota
Treasury’s Retroactivity


Spring 2014

Organized by Herbert Beller, Charlotte CraneDavid Cameron, Philip Postlewaite, Jeffrey Sheffield, and Robert Wootton.

All sessions take place on Thursdays from 4:00 - 6:00 pm in Rubloff 339.

January 16
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

January 30
Omri Marian, Assistant Professor of Law, Levin College of Law, University of Florida
Consult Your Own Tax Advisor: Rethinking Tax Disclosure in Registered Offerings

February 13
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?

February 27
Alan D. Viard, Resident Scholar, American Enterprise Institute
Putting the Commerce Back in the Dormant Commerce Clause: State Taxes, Trade Neutrality, and Nondiscrimination

March 13
Karen Burke, Richard B. Stephens Eminent Scholar, Levin College of Law, University of Florida
Woods: A Path Through the Penalty Maze

April 3
Bret Wells, Assistant Professor of Law, University of Houston Law Center
Tax Base Erosion: Reformation of Section 482's Arm’s Length Standard


Spring 2013

Organized by Herbet Beller, Thomas Brennan, David Cameron, Philip Postlewaite, and Robert Wootton.

All sessions take place on Thursdays at 4:00 pm in Rubloff 180.

January 17
Mitchell Kane, Professor of Law, NYU School of Law

January 31
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"

February 7
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"

March 7
Jeffrey T. Sheffield, Senior Lecturer, Tax Program, Northwestern University School of Law
"Spinoffs, Corporate Capital Structure, and Disguised Sales"

April 11
Stephen E. Shay, Professor of Practice, Harvard Law School
"
Examining Exemption – Issues For The United States"


Spring 2012

Organized by Herbert Beller, Thomas Brennan, David Cameron, Charlotte Crane, Philip Postlewaite and  Robert Wootton.

January 19
Ethan Yale, Hunton & Williams Professor of Law, University of Virginia School of Law
"Defining 'Partnership' for Federal Tax Purposes"

February 2
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"

February 9
Rebecca M. Kysar, Associate Professor of Law, Brooklyn Law School
"On the Constitutionality of Tax Treaties"

March 8
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"

March 29
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"

April 5
Martin A. Sullivan, Contributing Editor, Tax Analysts
"Small and Big Business Tax Reform"