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.

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 - 6:00pm 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 4:00pm 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"

Spring 2010

Organized by Professor Charlotte Crane and Assistant Professor Tom Brennan

January 4
Michael Kirsch, Associate Dean and Associate Professor of Law, University of Notre Dame Law School
"The Taxation of Cross-Border Personal Services"

January 25
William Gentry, Associate Professor of Economics, Williams College
"Capital Gains Taxation and Entrepreneurship"

February 8
Stephanie Hoffer, Assistant Professor of Law, Moritz College of Law, Ohio State University
"Defining the Role of Direct Democracy in Non-Essential Government Spending"

February 22
Daniel Shaviro, Wayne Perry Professor of Taxation, New York University School of Law
"The Case Against Foreign Tax Credits"

March 8
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"

April 5
Victor Thuronyi, Senior Counsel (Taxation), International Monetary Fund
"A VAT for the US?"
(For a copy of this paper, please contact Prof. Charlotte Crane or Kelsey Deihl.)

April 19
Evelyn Brody
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.)

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"