Tulane Law School
19th Annual Critical Tax Theory Conference

Tulane Law School
April 1-2, 2016
19th Annual Critical Tax Theory Conference Schedule

Friday, April 1, 2016 
8:45 –10:15 a.m.   Panel 1: Tax Compliance and Tax Regime Design 
   Chair: Adam Rosenzweig, Washington University School of Law in St. Louis
  Leandra Lederman, Indiana University Maurer School of Law: Does Enforcement Crowd Out Tax Compliance? 
  Andrew Blair-Stanek, University of Maryland Carey School of Law: Tailoring Tax 
  Diane Ring, Boston College Law School: The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums 
10:15– 10:30 a.m.   Break 
10:30–noon  Panel 2: Businesses and Structuring 
  Chair: Neil Buchanan, George Washington University Law School 
   Adam Rosenzweig, Washington University School of Law in St. Louis: The Up-C Revolution 
   Rebecca Morrow, Wake Forest University School of Law: Accelerating Depreciation in Recession 
  Mildred Robinson, University of Virginia School of Law: Business Tax Incentives + Charitable Contributions:  No Case for Deferral of Public Infrastructure Investment 
Noon–1:30 p.m.  Lunch 
1:30–3:15 p.m.  Incubators 
  Erin Scharff, Arizona State University Sandra Day O’Connor College of Law: Revisiting Local Income Taxes 
  Brian Sawers, Emory University School of Law: Head Taxes in the Age of Empire: Implications for Optimal Tax Theory 
  Charlotte Crane, Northwestern Pritzker School of Law: A Justification for (at least some) Retroactive State Taxes 
  Roberta Mann, University of Oregon School of Law: Nudging Taxpayers Towards Personal Sustainability: Taxes, Obesity and the Environment 
  Tracy Kaye, Seton Hall University School of Law: Challenges with respect to the Growing Reliance on Financial Institutions to Minimize Offshore Evasion 
  Shu-Yi Oei, Tulane Law School: Discretion’s Defects: A Distributive Critique of Offshore Tax Enforcement 
  Adam Rosenzweig, Washington University School of Law in St. Louis: International Vertical Equity 
3:15– 3:30 p.m.   Break 
3:30– 5 p.m.  Panel 3: Local, International, and Comparative 
  Chair: Diane Ring, Boston College Law School  
  Henry Ordower, St. Louis University School of Law: Out of Ferguson:  Misdemeanors, Municipal Courts, Tax Distribution and Constitutional Limitations 
  Kim Brooks, Dalhousie University Schulich School of Law, Nova Scotia: The Comparative Tax Law Landscape 
  Tessa Davis, University of South Carolina School of Law: The Tax-Immigration Nexus 
5:15 p.m. Shuttle back to hotel 
7 p.m. Dinner at Columns Hotel 
Saturday, April 2, 2016 
8:45– 10:15 a.m Panel 4: Tax Expenditures, Social Insurance, and Younger Generations 
   Chair: Charlotte Crane, Northwestern Pritzker School of Law 
  Neil Buchanan, George Washington University Law School: Social Security, Inequality, and Younger Generations 
  Samuel Brunson, Loyola University Chicago School of Law, & David Herzig, Valparaiso University Law School: The Effect of Obergefell on the Tax Exemption of Churches and Religiously-Affiliated Organizations 
  Nancy Shurtz, University of Oregon School of Law: Rethinking the Taxable Unit:  Why Dependency Trumps Marriage as the Preferred Reference Standard   
10:15–10:30 a.m Break 
10:30–12:15 p.m.  Incubators 
  Karen Powell, Ohio Northern University College of Law: State and Local Property Taxes 
  Richard Winchester, Thomas Jefferson School of Law: A Tax Theory of the Firm 
  Saul Templeton, University of Calgary Faculty of Law: Covenants to Discriminate: the Charitable Tax Status of LGBT-Exclusionary Universities 
  Genevieve Tokic, Northern Illinois University College of Law: Taxing Greed 
  Alice Abreu, Temple University Beasley School of Law: An Accidental Book Review:  In Praise of the 4012, the Bible of VITA 
  Katie Pratt, Loyola Law School, Los Angeles: Learning to Live Without Form 1040 
  Philip Hackney, LSU Law Center: Subsidize the Heavenly Chorus? 501(c)(5) Labor Unions and Tax Exemption 
12:15 pm   Lunch 

History of the Critical Tax Theory Conference

The Critical Tax Theory Conference originated in 1995. The principal organizer of the first event was Professor Nancy Staudt, then a faculty member at The State University of New York at Buffalo. Most of the papers presented focused on tax law as it relates to gender, race and sexual orientation, and one of Staudt’s colleagues coined the term “critical tax theory” to describe their approach. The name was particularly apt because Buffalo was well-known as one of the original schools to advance critical legal studies. Staudt organized another conference in 1997, inviting many of the same people and calling it “Democracy and Taxation” to denote the focus on political science and taxation.

In 2000, Professor Beverly Moran, then at the University of Wisconsin-Madison, approached Staudt about organizing a third conference and holding the event annually. UWM hosted the 2000 conference, which was called the “Critical Tax Theory Conference.” The title, however, was not intended to restrict the scope of future conferences.

Since 2001, the Conference has been held at:
Washington University in St. Louis (2001)
Tulane University (2002)
University of Michigan (2003)
Rutgers University, Newark (2004)
Seattle University (2005)
Mercer University (2006)
University of California, Los Angeles (2007)
Florida State University (2008)
Indiana University (2009)
St. Louis University (2010)
Santa Clara Law (2011)
Seton Hall University (2012)
University of California, Hastings College of the Law (2013)
University of Baltimore (2014)
Northwestern University (2015)


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