New article in Tax Notes

I have an article in today's Tax Notes, entitled "Evaluating the Case for 1986-Style Tax Reform."  You can download it here.

This is the piece, expressing skepticism about the degree of policy gain that would result from lowering the corporate tax rate plus broadening the business tax base, that I presented at the Boston College-Tax Analysts Conference on Reforming Entity Taxation on October 10, 2014.  As per earlier blog posts, you can find slides for the talk here, and an account of the day's proceedings (from a Tax Notes article by Amy Elliott) here.

Spring 2015 Tax Policy Colloquium

The time is now drawing near - January 20, or just under 7 weeks away - when I'll be co-leading my/the twentieth (!) NYU Tax Policy Colloquium.  I've previously posted the speaker schedule, and noted that my co-convenor will be Alan Viard of the American Enterprise Institute, but the following is a first-time-posted full schedule with tentative paper titles (many of them placeholders and/or subject to change):

SCHEDULE FOR 2015 NYU TAX POLICY COLLOQUIUM

(All sessions meet on Tuesdays from 4-5:50 pm in Vanderbilt 208, NYU Law School)

1.  January 20 – Brigitte Madrian, Harvard Kennedy School.  “Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions.”

2.  January 27 – David Kamin, NYU Law School.  "In Good Times and Bad: Designing Legislation That Responds to Fiscal Uncertainty."  

3.  February 3 – Kimberly Blanchard, Weil, Gotshal & Manges.  "The Tax Significance of Legal Personality: A U.S. View."

4.  February 10 – Linda Sugin, Fordham Law School.  “Invisible Taxpayers.”

5.  February 24 – Eric Toder, Urban Institute.  “What the United States Can Learn From Other Countries’ Territorial Tax Systems.”

6.  March 3 – Ruth Mason, University of Virginia Law School.  “Citizenship Taxation.”

7.  March 10 – George Yin, University of Virginia Law School.  “Protecting Taxpayers from Congressional Lawbreaking.”

8.  March 24 – Leigh Osofsky, University of Miami School of Law, “Tax Law Non-Enforcement.”

9.  March 31 – Shu-Yi Oei, Tulane Law School.  “Human Equity? Regulating the New Income Share Agreements.”

10.  April 7 – Lillian Mills, University of Texas Business School.  “Topics [to be determined] in Financial Reporting and Corporate Tax Compliance.”

11.  April 14 – Lawrence Zelenak, Duke University School of Law.  “Up in the Air over the Taxation of Frequent Flyer Benefits: the American, Canadian, and Australian Experiences.”

12.  April 21 – David Albouy, University of Illinois Economics Department. “Should we be taxed out of our homes? Leisure and housing as complements and optimal taxation.”

13.  April 28 – David Schizer, Columbia Law School.  “Tax and Energy Policy.”

14.  May 5 – Gregg Polsky, University of North Carolina School of Law, "Private Equity Tax Games and Their Implications for Tax Practitioners, Enforcers, and Reformers."