Friday June 16
8:45 - 9:00
Continental Breakfast
9:00 - 9:15
Introduction
Panel 1: Business Tax Issues
9:15-9:45
David Walker, Accounting and Corporate Behavior
Commentators: Vic Fleischer, Alex Raskolnikov
9:45-10:15
Vic Fleischer, Two and Twenty: Partnership Profits in Venture Capital Funds and Private Equity Funds
Commentators: David Hasen, David Walker
10:15-10:45
David Hasen, Retroactivity in Legal Transitions
Commentators: Neil Buchanan, Alex Raskolnikov
10:45-11:15
Alex Raskolnikov, A Social Cost of Social Norms
Commentators: David Hasen, Vic Fleischer
11:15-11:30
Break
Panel 2: Historical Perspectives on Current Tax Issues
11:30-12:00
Ajay Mehrotra, From Labor to Capital: The Roots and Transformation of Tax Preferences for Capital Income
Commentators: Adam Chodorow, Vic Fleischer
12:00-12:30
Adam Chodorow, Tithing and Taxes
Commentators: Lily Batchelder, Lloyd Mayer
Lunch
12:30-1:15
Working Lunch
Discussion Topic: Tax Scholarship Strategies
Panel 3: Public Finance/Budgeting
1:15-1:45
Neil Buchanan, Social Security Financing
Commentators: Lily Batchelder, David Gamage
1:45-2:15
Michael Doran, Generational Accounting in Federal Fiscal Policy
Commentators: Neil Buchanan, David Gamage
2:15-2:45
David Gamage, Coping with the Rollercoaster Effects of Balanced Budget Constraints
Commentators: Steven Dean, Michael Doran
2:45-3:00
Break
Panel 4: Tax and Social Policy
3:00-3:30
Miranda Perry, Why Limit Charity? Exploring the Income Tax Charitable Deduction AGI Limits
Commentators: Lloyd Mayer, Ajay Mehrotra
3:30-4:00
Lily Batchelder, Inheritance Tax Proposal
Commentators: Michael Doran, Miranda Perry
4:00-4:30
Lloyd Mayer, Regulating Political Activity: Tax Law and the IRS vs. Election Law and the FEC
Commentators: Kristin Hickman, Miranda Perry
Dinner
6:00
Conference Dinner at the Kitchen (with spouses/sig others)
Saturday, June 16
8:45-9:00
Continental Breakfast
Panel 5: International Tax Issues
9:00-9:30
Craig Boise, Deferral, Repatriation Incentives and the Utility of Amnesties
Commentators: Allison Christians, Ruth Mason
9:30-10:00
Ruth Mason, Subsidies and Free Markets: State Tax Discrimination in the US and Europe
Commentators: Craig Boise, Allison Christians, Kristin Hickman
10:00-10:30
Allison Christians, Treaties, Executive Agreements and Foreign Policy Power
Commentators: Craig Boise, Ruth Mason, Ajay Mehrotra
10:30-11:00
Steven Dean, Tax Flight Treaties: Designing and Effective Solution to the Tax Haven Problem
Commentators: Allison Chirstians, Ruth Mason, Adam Rosenzweig
11:00-11:15
Break
Panel 6: Administrative Law Issues
11:15-11:45
Kristin Hickman, Coloring Outside the Lines: Examining Treaury's (Lack of) Adherence to APA Procedural Requirements
Commentators: Adam Chodorow, Adam Rosenzweig
11:45-12:15
Adam Rosenzweig: Elective Tax Fictions in a Purposive World: Can an Elective Tax Fiction be Abusive?
Commentators: Steven Dean, David Walker
Lunch
12:15 - 1:15
Lunch
2:00 - 4:00
Hiking in the nearby Flatirons
(Details to be provided)
6:30
Informal dinner at Brasserie 1010