Tax Policy Collaborative
Tax Policy Collaborative
Tax Policy is the study of how countries, states, and localities raise revenue to finance the provision of public goods. Tax policy research addresses both micro- and macroeconomic issues, such as questions about whether the rules are fair, how they influence taxpayer behavior, 以及它们如何影响各国乃至全球经济活动的水平和形态. As such, the study of tax policy implicates fundamental issues of redistribution, economic justice, and the social safety net.
不列颠哥伦比亚省法律税收政策协作组由一些全国领先的法律学者对这些紧迫问题进行电子游戏正规平台. Our faculty includes experts in domestic and international taxation, employee benefits and retirement security, charitable giving and philanthropy, and wealth and transfer taxation. BC Law's JD tax program was ranked 10th in the nation in Tax Talent's "Top in Tax" survey, and 15th in US News & World Report.
Tax Policy Workshops
The Boston College Law School Tax Policy Workshop brings together academics, policymakers, and practitioners in a collaborative setting to discuss academic papers and works-in-progress. 工作坊旨在帮助讲者构思和集中他们的想法，并评估各种税务政策和行政设计方案.
Workshops are open to academics, practitioners, students, and policymakers interested in tax policy, and typically start at 12:15 at Stuart House, at the Law School. Persons interested in attending should email Scott Sheltra.
该系列研讨会自2007年以来一直活跃，并由保卢斯税收计划基金会提供支持.
For more information, please contact Professors James Repetti, or Diane Ring.
2023–2024 Schedule
Speaker Archives
Steven Dean (Brooklyn Law; visiting at BU Law)
Alan Feld (Boston University), Jacob Nielson (Ropes & Gray), & Theodore Sims (Boston University)
Eleanor Wilking (Cornell Law)
James Repetti (BC Law)
Susan C. Morse (University of Texas School of Law)
Pasquale Pistone (NYU Law)
Deanna Newton (Pepperdine Caruso School of Law)
Christine Kim (Utah)
Jennifer Bird-Pollan (Kentucky)
Yair Listokin (Yale)
Tom Brennan (Harvard)
Jonathan Choi (Minnesota)
Clint Wallace (South Carolina)
Hilary Escajeda (Mississippi College)
Tsilly Dagan (Oxford) “Re-Imagining Tax Justice in a Globalized World”
Miranda Perry Fleischer (San Diego) “Death and Taxes: A Libertarian Reappraisal”
Ariel Jurow Kleinman (San Diego) “Improverishment by Taxation
Werner Haslehner (Luxembourg) “International Tax Arbitration After BEPS”
Roberta Mann (Oregon) “Targeting Plastic Pollution with Taxes”
Steve Shay (Boston College) “Applying Section 265 to Address an Opaque Foreign Income Subsidy”
Ajay Mehotra(西北大学):“尼克松的增值税:20世纪70年代为教育提供资金的增值税的兴衰”
Larry Zelenak (Duke University)
Karen Brown (George Washington University)
Ari Glogower (Ohio State University)
Jinyan Li (Osgood Hall Law School)
Ajay Mehotra (Northwestern, (美国律师基金会):《电子游戏软件》
Michelle Drumbl (Washington & Lee): "Improving Tax Credits for the Working Poor"
Andrew Hayashi (UVA): "Countercyclical Tax Bases"
Cliff Fleming (BYU): "An Early Look at Expanded Worldwide vs. Territorial Taxation after the TCJA" (with Robert J. Peroni and Stephen E. Shay)
Emily Satterthwaite(多伦多大学):“增值税自愿登记的信号账户”
Eric Toder(城市电子游戏正规平台所):“2017年减税和就业法案后个人所得税支出的分配效应”
George Yin (UVA): “Who Speaks for Tax Equity and Tax Fairness?: Stanley Surrey and the Tax Legislative Process”
Lilian Faulhaber(乔治敦大学):“竞争之上的竞争:谁来决定哪些税收做法是有害的?"
David Kamin (NYU): "The Tax Rate Ratchet"
丹尼尔·赫梅尔(芝加哥):“放松SALT:为州税和地方税减免辩护”
Ruth Mason (UVA): "State Aid Special Report – Part 6: Are Tax Rulings Selective?"
Zachary Liscow (Yale): “Is Efficiency Biased?”
Lily Batchelder (NYU): "The Shaky Case for a Business Cash-Flow Tax"
Phyllis Taite, "Making Tax Policy Great Again: America You’ve Been Trumped"
Leandra Lederman(印第安纳州):“执法在多大程度上排挤了自愿纳税?”
Charlotte Crane (Northwestern): “Integrating a Fragmented Corporate Tax”
James Repetti (BC): “Tax Rates, Efficiency, and Inequality”
Diane Ring (BC): “Leak-Driven Law”
理查德·施马尔贝克(杜克大学):“结束一流大学体育与税收制度之间的甜心交易”
David Gamage (Berkeley):“美国税收蚕食问题和财政联邦制”
Charlene Luke (U. FL): “The Captive Insurance Conundrum”
Dorothy Brown (Emory): “Tax Policy and the Racial Wealth Gap”
Miranda Perry (San Diego): “Not So Fast: The Hidden Difficulties of Taxing Wealth”
Jake Brooks (Georgetown): “Fiscal Federalism as Risk-Pooling”
Reuven Avi-Yonah (U. Michigan): “And Yet It Moves: Taxation and Labor Mobility in the 21st Century”
Emily Cauble (DePaul): “Safe Harbors in Tax Law”
Tom Brennan (Northwestern): “Smooth Retirement Accounts”
新英格兰国际财政协会4月延长早餐(两小组研讨会:IP小组和爱尔兰/瑞士小组)
Tracy Kaye (Seton Hall): “Innovations in the War on Tax Evasion”
George Yin (Virginia): “Creation of the Joint Committee on Taxation”
Chris Sanchirico (U. Penn): “Optimal Tax Policy and the Symmetries of Ignorance”
Joshua Blank (NYU): “Collateral Compliance”
Susan Morse (UC Hastings): “Startup Ltd: Tax Planning and Initial Incorporation”
Sarah Lawsky (UC Irvine): “Modeling Tax Law’s Uncertainty”
Adam Rosenzweig (Wash. U.): “Thinking Outside the (Tax) Treaty”
Ed Kleinbard (USC): “Lessons of Stateless Income”
Larry Zelenak(杜克大学):“医疗保险补贴的税收和非税收交付机制之间的选择”
Tricia Brown (U. Miami): “Don’t Mess with Success: The ‘Primary Place of Management and Control” in U.S. Tax Treaties”
David Noren(税务联合委员会):“管理和控制”公司住宅立法:一个时代来了又走了的想法”
Miranda Perry (Colorado): “Equality of Opportunity and the Charitable Tax Subsidies”
Christiana HJP Panayi (Queen Mary, University of London)
Adam Chodorow(亚利桑那州立大学):“在保持健康的同时做好事:将医疗保健和慈善捐赠税收条款结合起来的建议”
Lily Kahng (Seattle): “Costly Mistakes: Undertaxed Business Owners and Overtaxed Workers”
卡伦·布朗(乔治·华盛顿):“企业避税监管的比较电子游戏正规平台”
埃里克·勒斯蒂格(新英格兰):“呆伯特到谋杀之谜:公司拥有的人寿保险的奇怪案例(COLI)”
Meredith Conway (Suffolk): “With or Without You: Debt and Equity and Continuity of Interest”
Lily Faulhaber (Harvard): “Sovereignty, Integration and Tax Avoidance in the European Union: Striking the Proper Balance”
Ruth Mason (U.Conn): “Welfare, Tax Incentives and Labor Mobility”
Marjorie Kornhauser(亚利桑那州):“记住‘被遗忘的男人’(和女人):隐藏的税收和1936年的选举”
Noel Cunningham (NYU): “Rectifying the Tax Treatment of SAMs”
Leandra Lederman (Indiana): “W(h)ither Economic Substance?”
尼尔·布坎南(乔治·华盛顿):“‘增长预算’:为未来繁荣而进行有纪律和负责任的政府支出”
Dan Shaviro(纽约大学):“应税收入与财务会计收入的最优关系:分析与建议”
Kirk Stark (UCLA): “Rich States, Poor States: American Federalism and the Politics of Fiscal Equalization”
Deborah Schenk (NYU): “The Political Economy of Tax Reform: The Case for Retaining the AMT”
Nancy Staudt (Northwestern): “If Major Wars Affect (Judicial) Fiscal Policy, How & Why?”
Paul Caron (U. Cinn): “The Story of Murphy: A New Front in the war Against the Income Tax”
Linda Beale (Wayne): “Tax Patents: At the Crossroads of Tax and Patent Law”
Tax Roundtable
The Boston College–Tulane Tax Roundtable is a jointly organized event, co-sponsored by Boston College Law School, the Murphy Institute for Political Economy at Tulane University, Tulane Law School. The Roundtable brings together tax scholars from around the country, 哥伦比亚大学和杜兰大学的教职员工以及哥伦比亚大学和杜兰大学的学生就我们这个时代重要的税收政策问题进行讨论和辩论. 圆桌会议展示参与者的草稿和正在进行的工作，并以讨论者驱动的研讨会形式对这些工作进行严格分析. All are welcome to attend.
Archived events are listed here. Upcoming events will be listed in the calendar above. For more information, please contact Professor Diane Ring.
Tax Policy Roundtable Friday March 26, 2021
Brian Galle (Georgetown) and Stephen Shay (BC)
Administrative Law and the Crisis of Tax Administration
Discussant: Reuven Avi-Yonah (Michigan)
Susie Morse (U Texas)
Emergency Money: Lessons from the Paycheck Protection Program
Discussant: Andrew Hayashi (Virginia)
Shu-Yi Oei (Boston College)
Who Joins BEPS? Understanding the Proliferation of International Tax Consensus
Discussant: Steve Shay (Boston College)
Steve Sheffrin (Tulane Economics) (with Koray Caglayan, American Institutes for Research)
Giver and Taker States over the Business Cycle
Discussant: David Walker (Boston University)
Other Symposia and Colloquia
2016
Boston College Law School Hosted the International Fiscal Association Extended Breakfast
April 14, 2016
Panel #1
欧洲和拉丁美洲增值税和加拿大GST/PST的回顾和热点话题:
The panel will provide a brief introduction to Value Added Tax and Goods and Services Tax, 随后讨论了实际的增值税/商品及服务税问题，小组成员认为这是典型的美国.S.-based multinationals. 讨论点的例子是增值税/商品及服务税领域的最新发展(如BEPS和即将在波多黎各实施的增值税)。, 在线销售的增值税以及管理组织全球间接税足迹的“动手”技巧.
Rosemary Anderson – Thorsteinssons LLP, Vancouver, British Columbia, Canada
- Lucas Giardelli – Mayer Brown, New York, New York
- Mark Houtzager – US VAT Inc., Brooklyn, New York
Panel #2
Overview Advanced Withholding Tax Topics Panel:
A look at some special issues encountered by a withholding agent and how to manage them. Most people know that they need a Form W-8 when making a cross-border payment. 该小组将超越普通的付款案件，并审查在特殊情况下可能出现的问题.
- Lani Chou – PwC, Boston, Massachusetts
- Carol Tello – Sutherland Asbill & Brennan LLP, Washington, D.C.
2015
Symposium on The Centennial of the Estate and Gift Tax: Perspectives and Recommendations. (co-sponsored with the American College of Trust and Estate Counsel Foundation)
Published: 57 B.C. Law Rev. No. 3 (2016) here
October 2, 2015:
Keynote Speaker: Michael Graetz (Columbia Law School)
Panel #1
Whether it is desirable to tax the gratuitous transfer of wealth during life or at death?
- James Repetti (Boston College Law School) Commentator and Moderator
- Jennifer Bird-Pollan (University of Kentucky College of Law)
- Paul Caron (Pepperdine University School of Law)
- Dr. David Joulfaian (U.S. Department of the Treasury)
Panel #2
遗产税和赠与税以外的其他方法是否能更好地解决与财富集中相关的问题?
- Ray Madoff (Boston College Law School) Commentator and Moderator
- David Duff (University of British Columbia's Allard School of Law)
- Miranda Perry Fleischer (University of San Diego School of Law)
- David Shakow (University of Pennsylvania School of Law)
Panel #3
What improvements could be made to the existing estate and gift tax system?
- Bridget Crawford (Pace University School of Law) Commentator and Moderator
- Joseph Dodge (Florida State University College of Law)
- Wendy Gerzog (University of Baltimore School of Law)
- Kerry Ryan (St. Louis University School of Law)
2014
Symposium on Reforming Entity Taxation (co-sponsored with Tax Analysts)
Published in Tax Notes (2015)
Oct. 10, 2014
Keynote Speaker: Lee Sheppard (Contributing Editor, Tax Analysts)
Panel #1
Reforming Entity Taxation: Corporations
- Mirit Eyal-Cohen (Alabama)
- Deborah Schenk (NYU) “A Role for Subchapter S?”
- Dan Shaviro (NYU) “Evaluating the Case for 1986-Style Corporate Tax Reform”
- Brian Galle (Boston College) Commentator
- Jeremy Scott (Editor in Chief of News, Tax Analysts) Moderator
Panel #2
Reforming Entity Taxation: Partnerships
- Karen Burke (Florida) “Unified Passthrough Reform Misses the Mark”
- Andrea Monroe (Temple) “Subchapter K, Gateway Drugs, and Tax Reform”
- Gregg Polsky (North Carolina)
- James Repetti (Boston College) Commentator
- Amy Elliot (Contributing Editor, Tax Notes) Moderator
Panel #3
Reforming Entity Taxation: International
- Allison Christians (McGill)
- Robert Peroni (Texas)
- Martin Sullivan (Tax Analysts)
- Diane Ring (Boston College) Commentator
- Sam Young, (Editor Worldwide Tax Daily) Moderator
2014
Boston College Law School Hosted the International Fiscal Association Extended Breakfast
April 17, 2014
Panel #1
International Tax Issues Associated with Cloud Computing
A discussion on the international tax opportunities, risks, and issues associated with Cloud Computing
- Lewis Greenwald, Mayer Brown LLP
- Gary Sprague, Baker & Asbill McKenzie LLP
- Carol Tello, Sutherland Asbill & Brennan LLP
Panel #2
Tax Considerations of Investing in Ireland and Switzerland
A discussion on practical considerations, typical tax structures, issues, and opportunities to consider when investing in Ireland and Switzerland.
- Martina Walt, Swiss Desk, PricewaterhouseCoopers LLP
- Daryl Hanberry, Ireland Desk, Deloitte Tax LLP
2005
联邦所得税专题讨论会:税率、累进性和预算程序
- James Repetti (Boston College) 联邦所得税概论:税率、累进性和预算程序
- Martin J. McMahon Jr (University of Florida) The Matthew Effect and Federal Taxation
- Deborah H. Schenk (NYU) 路加效应与联邦税收——评麦克马洪《电子游戏软件》
- Richard Schmalbeck (Duke) The Death of the Efficiency-Equity Tradeoff?: A Commentary on McMahon's Matthew Effect and Federal Taxation
- William G. Gale (Brookings) and Peter R. Orszag (Brookings) An Economic Assessment of Tax Policy in the Bush Administration, 2001-2004
- Paul R. McDaniel (University of Florida) 评估布什政府的税收议程:评盖尔和奥尔萨格的《电子游戏软件》, 2001-2004
- Linda Sugin (Fordham) 预算过程中的持续累进:评盖尔和奥斯泽格的《电子游戏软件》, 2001-2004
- Daniel N. Shaviro (NYU)不计后果的漠视:面对巨大财政缺口的布什政府减税政策
- Lawrence Lokken (University of Florida) A Tax Lawyer's Observations on Scary Numbers, Politics, and Irresponsibility: A Commentary on Shaviro's Reckless Disregard
- David I. Walker (Boston University) 社会保险危机与集体储蓄问题——评沙维罗的鲁莽漠视
- Thomas D. Griffith (USC) Progressive Taxation And Happiness
- Marjorie E. Kornhauser (Tulane) 向累进税(和更幸福的)方向教育自己:格里菲斯的《电子游戏软件》述评
- Diane M. Ring (Harvard) Why Happiness?: A Commentary On Griffith's Progressive Taxation And Happiness