UCLA Colloquium on Tax Policy and Public Finance
Sponsored by the Lowell Milken Institute for Business Law and Policy at UCLA School of Law.
The UCLA Colloquium on Tax Policy and Public Finance is led by Professors Kirk Stark and Jason Oh.
Colloquium Speakers
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Spring 2024
January 25
Suresh Naidu
Columbia University Law School
"'Compensate the Losers?' Economic policy and partisan realignment in the US"February 1
Jordan Barry
USC Gould School of Law
"Tax and the Boundaries"February 8
Alex Zhang
Emory University School of Law
“Fiscal Citizenship and Taxpayer Privacy”February 15
William Gale
Brookings InstitutionFebruary 22
Mario Mansour
International Monetary FundFebruary 29
Daniel Schaffa
University of Richmond School of Law
"The Regressivity of Complexity"March 7
Hayes Holderness
University of Richmond School of Law
"The Erosion of State Tax Consensus in (Quad) Graphics."March 14
Christine Kim
Cardozo Law School, Yeshiva University
"Taxing the Metaverse" -
Spring 2023
January 19
Blaine Saito
Northeastern University
“Public Tax Actors”January 26
Jan Brueckner
UCI School of Social Sciences
“Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy”February 2
Juliana Londoño-Vélez
UCLA Economics
"Behavioral Responses to Wealth Taxation: Evidence from Colombia"February 9
Katarzyna Bilicka
Utah State University
"Organizational Capacity and Profit Shifting"February 16
Winnie van Dijk
Harvard
"Eviction and Poverty in American Cities"March 2
Marty Gilens - CANCELED
UCLA Department of Public Policy
"Campaign Finance Regulations and Public Policy"March 7
Joel Slemrod
Michigan Ross
Two (Short) Papers about Gender Equity in the US Income Tax.
"Group Equity and Implicit Gender Discrimination in the U.S. Income Tax "
"Who’s on (the 1040) First?"March 16
Ruth Mason
University of Virginia School of Law
"Bounded Extraterritoriality" -
Spring 2020
Faculty Organizers: Kirk Stark & Jason Oh
February 5
Allison Christians
McGill University Faculty of Law
"Blueprint for a More Sustainable Global Tax System: A Proposal"February 12
David Agrawal
University of Kentucky Martin School of Public Policy and "Administration and Gatton College of Business and Economics
Paraísos Fiscales, Wealth Taxation, and Mobility"February 19
Emily Satterthwaite
University of Toronto Faculty of Law
"A Signaling Account of Voluntary Value Added Tax Registration"February 26
Elaine Maag
Urban-Brookings Tax Policy Center
"Understanding Work and Child Subsidies in the Tax System: How New, Big Proposals fit into the Existing Landscape"March 4
Shanthi Ramnath
Federal Reserve Bank of Chicago
"Crowd-out, Employment Effects, and the Cost of Raising Coverage: Evidence from the Health Insurance Marketplaces"March 11
Diane Ring
Boston College Law School
"Falling Short in the Data Age"March 18
Erin Scharff
Arizona State University Sandra Day O'Connor College of Law
"Crowd-out, Employment Effects, and the Cost of Raising Coverage: Evidence from the Health Insurance Marketplaces"April 1
Ruth Mason
University of Virginia School of Law -
Spring 2019
February 6, 2019
Philip Hackney
University of Pittsburgh School of Law
"Dark Democracy? Section 501(C)(4) Social Welfare Organizations & Tax Exemption"February 13, 2019
Sara LaLumia
Williams College
"Tax-Motivated Timing of Charitable Giving"February 20, 2019
Michelle (Shelly) Layser
University of Illinois College of Law
"The Pro-Gentrification Origins of Place-Based Investment Tax Incentives and a Path Toward Community Oriented Reform"February 27, 2019
Manoj Viswanathan
UC Hastings
"Hyperlocal Responses to the SALT Deduction Limitation"March 6, 2019
Jennifer Blouin
The Wharton School at University of Pennsylvania
"The Location, Composition, and Investment Implications of Permanently Reinvested Earnings"March 13, 2019
Andy Grewal
University of Iowa College of Law
"The President's Tax Returns"March 20, 2019
Eleanor Wilking
NYU School of Law
"Tax Incidence with Heterogeneous Firm Evasion: Evidence from Airbnb Remittance Agreements" -
Spring 2018
January 25, 2018
Jacob Goldin
Stanford University
"Tax Benefit Complexity and Take-Up: Lessons From the Earned Income Tax Credit"February 1, 2018
Adam Looney
Brookings
"Work and Opportunity Before and After Incarceration"February 8, 2018
Sloan Speck
University of Colorado
"Debt and Taxes over the Life Cycle"February 15, 2018
Gabriel Zucman
University of California, Berkeley
"Tax Evasion and Inequality"February 22, 2018
Katie Pratt
Loyola Law School
"Learning to Live Without Form 1040"March 1, 2018
Michael Knoll
Penn Law
"What Is Tax Discrimination and How Can It Be Prevented? A Simple Solution to a Complex Problem"March 8, 2018
Andrew Kahrl
University of Virginia
"The Black Tax: Race, Property Assessments, and the Making of Modern Urban America"March 15, 2018
Ari Glogower
Ohio State University
"Taxing Inequality"March 22, 2018
Alice Henriquez
The Fed
"Retirement Asset Accumulation and the Wealth Distribution" -
Spring 2017
February 2, 2017
Danny Yagan
UC Berkeley Economics
"Mobility Report Cards: The Role of Colleges in Intergenerational Mobility"
February 9, 2017
Anders Jensen
Harvard Kennedy School
"Employment Structure and the Rise of the Modern Tax System"
February 16, 2017
Lilian Faulhaber
Georgetown Law
"The Trouble with Tax Competition: From Practice to Theory"
February 23, 2017
Lucy Martin
University of North Carolina at Chapel Hill
"Revenue Source and Electoral Accountability: Experimental Evidence from Local U.S. Policymakers"
March 2, 2017
Reuven Avi-Yonah
University of Michigan Law School
"Problems with Destination-Based Corporate Taxes and the Ryan Blueprint"
March 9, 2017
Daniel Hemel
University of Chicago Law School
"Federalism as a Safeguard of Progressive Taxation"
March 16, 2017
Eric Zwick
University of Chicago Booth School of Business
"Kinky Tax Policy and Abnormal Investment Behavior"
March 23, 2017
Youssef Benzarti,
UCLA Economics
"What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes" -
Spring 2016
February 4, 2016
James Gould
Ogilvy Government Relations
"Tax Reform, Congress, and Politics"
February 11, 2016
Omri Marian
University of California, Irvine
"The State Administration of International Tax Avoidance"
February 18, 2016
Peter Lindert
UC Davis Economics
"Fiscal Redistribution in Latin America since the Nineteenth Century"
February 25, 2016
Kirk Stark
University of California, Los Angeles
"Regional Taxation and Regional Tax Base Sharing in State Tax Reform"
March 3, 2016
Miranda Perry Fleischer
University of San Diego School of Law
"Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers
Not So Fast: The Hidden Difficulties of Taxing Wealth"
March 10, 2016
Ugo Troiano
University of Michigan Economics
"Does Broadening the Tax Base Affect the Size and Scope of Government?"
March 17, 2016
Ajay Mehrotra
Maurer School of Law, Indiana University
"A Brief History of U.S. Income Tax Withholding: From Contested Concept to Cornerstone of Administrative Practice"
March 31, 2016
Joel Slemrod
University of Michigan School of Business
"The Determinants of Statutory Tax Incidence" -
Spring 2015
Tuesday, January 27, 2015
Ken Scheve
Stanford University, Political Science
"Taxing the Rich: Fairness and Fiscal Sacrifice Over Two Centuries"
Thursday, February 5, 2015
Susan (Susie) C. Morse
University of Texas Law School
"Safe Harbors, Sure Shipwrecks"
Thursday, February 12, 2015
Theodore (Ted) P. Seto
Loyola Law School
"Some Implications of Preference-Shifting for Optimal Tax Theory"
Thursday, February 19, 2015
Stanley Winer
Carleton College, Economics
"On the Tension Between Tax Design and the Political Economy of Taxation"
Thursday, February 26, 2015
David Weisbach
University of Chicago Law School
"The New View, the Traditional View, and Capital Gains Taxes on Stock"
Thursday, March 5, 2015
Monica Prasad
Northwestern University, Sociology
"Starving the Beast: the 1981 Reagan Tax Cut"
Thursday, March 12, 2015
Kathleen DeLaney Thomas
University of North Carolina Law School
"User-Friendly Taxpaying"
Thursday, March 19, 2015
Monica Singhal
Harvard Kennedy School
"Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement" -
Spring 2014
Thursday, January 16, 2014
James (Jim) Hines
University of Michigan Law School
"Tax Rate Delegation"
This session is co-sponsored by the UCLA Law and Economics Workshop
Thursday, January 23, 2014
John (Jake) Brooks
Georgetown Law School
"Fiscal Federalism as Risk Management"
Thursday, January 30, 2014
Howard Rosenthal
New York University
"The Twilight of the Setter? Local Public School Finance in a Time of Institutional Change"
(joint with Sean Corcoran, NYU, and Thomas Romer, Princeton)
Thursday, February 06, 2014
Victor Fleischer
University of San Diego
"The Inferiority ""of Pigouvian Taxes"
Thursday, February 13, 2014
Francisco Garfias
Grad Student, Stanford University
"Revealed Corruption, taxation and fiscal accountability: evidence from Brazil
"(joint with Jeffrey F. Timmons, IE University)
Thursday, February 20, 2014
Leigh Osofsky
University of Miami School of Law
"Beyond "Worst-First" Tax Law Enforcement"
Thursday, February 27, 2014
Gregg Polsky
University of North Carolina School of Law
"The Untold Story of Sun Capital: Private Equity Monitoring Fees Are Actually Disguised Dividends"
Thursday, March 06, 2014
Kristi Olson
Stanford University
"Fairness, Envy-Freeness, and Taxation"
Thursday, March 13, 2014
Mark Phillips
USC Price School of Public Policy
"Endogenous Detection and Audit Intensity in the Tax Evasion Game"
Thursday, March 20, 2014
Kim Clausing
Reed College
"Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment" -
Spring 2013
Thursday, January 17, 2013
Nancy Staudt
USC Law School
"The Supercharged IPO"
Thursday, January 24, 2013
Alex Raskolnikov
Columbia Law School
"Irreparable Acts: A Common Threat to Markets, Firms, and the Fisc"
Thursday, January 31, 2013
Mitchell Kane
NYU School of Law
"Transfer Pricing, Integration, and Novel Intangibles: A Consensus Approach to the Arm's Length Standard"
Tuesday, February 5, 2013*
Joshua D. Blank
NYU School of Law
"Collateral Compliance"
Thursday, February 14, 2013
Sarah Lawsky
UC Irvine Law School
"How Tax Models Work"
Thursday, February 28, 2013
Roberta Mann
University of Oregon Law School
"Economists are from Mars, Lawyers are from Venus: The Tax Policy Implications of Communication Failure"
Thursday, March 7, 2013
Day Manoli
UCLA Economics
"The EITC Goes to College: Evidence Based on Income Tax Data and Policy Nonlinearities"
Thursday, March 14, 2013
Darien Shanske
Hastings Law School
"Modernizing the Property Tax"
Thursday, March 21, 2013
Itai Grinberg
Georgetown Law Center
"Improbable Bedfellows: Emerging Countries and Financial Institutions in the Battle Over Taxing Offshore Accounts"
Thursday, April 4, 2013
Yair Listokin
Yale Law School
"We the People Fix the Budget: Americans' Preferences for Revenue Increases and Spending Cuts" -
Spring 2010
Thursday, January 28, 2010
David Gamage
Assistant Professor of Law, UC-Berkeley, Boalt School of Law
"On Tax Salience (and Hidden Taxes & Fiscal Illusion)"
Thursday, February 11, 2010
Rebecca Kysar
Assistant Professor of Law, Brooklyn Law School
"Lasting Legislation"
Thursday, February 25, 2010
Assaf Likhovski
Professor of Law, Tel-Aviv University
"Is Tax Law Culturally Specific? Lessons from the History of Income Tax Law in Mandatory Palestine"
Thursday, March 18, 2010
Howard Chernick
Department of Economics, Hunter College
"Federal-State Tax Interactions in the U.S. and Canada"
Thursday, April 1, 2010
Leah Brooks
Assistant Professor, Economics University of Toronto
"Providing Public Goods through Business Improvement District "
Thursday, April 8, 2010
Richard Schmalbeck
Duke University School of Law
"501(say)(what?): Considering a New Exempt Category for Churches" -
Spring 2009
Thursday, February 5, 2009
Jack Mintz
University of Calgary
"A Simple Approach for Bettering the Environment and the Economy: Restructuring the Federal Fuel Excise Tax "
Thursday, February 12, 2009
Jonathan Schwabish
Congressional Budget Office
"The Effects of Earnings Inequality on State Social Spending in the United States"
Thursday, February 19, 2009
Neil Buchanan
The George Washington University Law School
"What Do We Owe Future Generations? "
Thursday, February 26, 2009
Steven Dean
Brooklyn Law School
"Tax Deharmonization "
Thursday, March 5, 2009
George Zodrow
Rice University Economic
"Intrajurisdictional Capitalization and the Incidence of the Property Tax"
Thursday, March 12, 2009
David Wildasin
University of Kentucky Economics Department
"State Corporation Income Taxation: An Economic Perspective on Nexus"
Thursday, March 19, 2009
Leandra Lederman
Indiana University School of Law—Bloomington
"W(h)ither Economic Substance?"
Thursday, April 2, 2009
Matthew Kahn
UCLA Economics Department & Institute of the Environment
"Understanding Spatial Variation in Tax Sheltering: The Role of Demographics, Ideology and Taxes "
Thursday, April 16, 2009
Patricia Cain
Santa Clara Law School
"DOMA and the Internal Revenue Code" -
Spring 2007
Thursday, January 18, 2007
Larry Zelenak
Duke University School of Law
"Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement" and "From the Great Gildersleeve to Homer Simpson"
Thursday, January 25, 2007
Yoram Margalioth
Tel Aviv University Law School
"Not a Panacea for Economic Growth: The Case for Accelerated Depreciation"
Thursday, February 1, 2007
Robert D. Ebel, Deputy Chief Financial Officer & Chief Economist,
Office of Revenue Analysis, District of Columbia Government
"Fiscal Federalism and National Unity"
Thursday, February 8, 2007
Miranda Perry
University of Colorado School of Law
"Why Limit Charity?"
Thursday, February 15, 2007
Neil Brooks
York University, Osgoode Hall Law School
"The Social Benefits and Economic Costs of Taxation: A Comparison of High- and Low-Tax Countries"
Thursday, February 22, 2007
Tracy Gordon
Public Policy Institute of California
"Fiscal Realities: Budget Tradeoffs in California Government" and "Much Ado About Nothing?: Tax and Expenditure Limits and Government Responsiveness"
Thursday, March 1, 2007
Dhammika Dharmapala
University of Connecticut, Economics Department
"Which Countries Become Tax Havens?"
Thursday, March 8, 2007
Rob Reich
Stanford University, Department of Political Science
"Philanthropy and its Uneasy Relation to Equality" and "Toward a Political Theory of Philanthropy"
Thursday, March 15, 2007
Mihir Desai
Harvard Business School
"Taxation and Corporate Governance: An Economic Framework"
Thursday, March 22, 2007
Michael Keen
International Monetary Fund
"The Flat Tax(es): Principles and Evidence"
Thursday, April 5, 2007
Karen Burke
University of San Diego School of Law
"Social Security Reform: Lessons from Private Pensions"
Thursday, April 12, 2007
Theodore Seto
Loyola (Los Angeles) School of Law
"The Assumption of Selfishness in the Internal Revenue Code: Reframing the Unintended Tax Advantages of Gay Marriage"
Thursday, April 19, 2007
Eric Rakowski
UC Berkeley Boalt Hall School of Law
"Taxing Dominion: Unconsumed Gifts and Transfer Taxation" -
Spring 2006
Thursday, January 19, 2006
Beth Garrett
USC Law School
"Report of the Advisory Panel on Federal Tax Reform "
Thursday, January 26, 2006
Michael Livingston
Rutgers School of Law - Camden
"Rendering Unto Caesar: Religious Perspectives on Progressive and Flat Taxation"
Thursday, February 9, 2006
David Hasen
University of Michigan Law School
"Unwindings and Legal Transitions "
Thursday, February 16, 2006
Kirk Stark
UCLA School of Law
"Time Consistency and The Choice of Tax Base "
Thursday, February 23, 2006
David Duff
University of Toronto Law School
"Rethinking the Concept of Income in Tax Law and Policy "
Thursday, March 2, 2006
Victor Fleischer
UCLA School of Law
"Two and Twenty: Partnership Profits in Hedge Funds, Venture Capital Funds, and Private Equity "
Thursday, March 9, 2006
Robin Einhorn
U.C. Berkeley (History Department)
"Democracy, Slavery and Taxation: American Tax Systems in the Colonial and Revolutionary Eras "
Thursday, March 16, 2006
Dan Shaviro
NYU School of Law
"Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product? "
Thursday, March 23, 2006
Bob Peroni
University of Texas Law School
"Exploring the Contours of a Proposed U.S. Exemption (Territorial Tax System) "
Thursday, April 6, 2006
Edward Zelinsky
Cardozo School of Law
"The Defined Contribution Paradigm: Why It Happened and Why Social Security Accounts Didn't (At Least Not Yet) "
Thursday, April 13, 2006
Dennis Ventry, Visiting Scholar in Taxation
UCLA School of Law
"Suspicious Minds: The Uneasy Relationship Between Tax Lawyers and the IRS "
Thursday, April 20, 2006
Joel Slemrod
University of Michigan, Ross School of Business, Professor of Business Economics and Public Policy
"Taxation and Big Brother: Information, Personalization, and Privacy in 21st Century Tax Policy" -
Spring 2005
James R. Hines
University of Michigan Economics Department
"Value-Added Taxes and International Trade: The Evidence"
Charlotte Crane
Northwestern University School of Law
"Designing Taxes with Wealth in Mind: Some Original Understandings"
Ajay Mehrotra
Indiana University School of Law
"Creating the Modern American Fiscal State: Progressive-Era Economists and the Intellectual Foundations of the U.S. Income Tax"
Marjorie E. Kornhauser
Tulane Law School
"Choosing a Tax Rate Structure in the Face of Disagreement"
Lawrence Zelenak
Duke Law School
"Tax or Welfare? The Administration of the Earned Income Tax Credit"
Jonathan Baron & Edward McCaffery
University of Pennsylvania and USC Law School
"The Political Psychology of Redistribution"
Richard Bird & Eric Zolt
Rotman School of Management, Univ. of Toronto and UCLA School of Law
"Redistribution via Taxation: A New Perspective for Developing Countries"
Deborah Schenk
NYU School of Law
"Optimal Deterrence and Corporate Tax Shelters"
Charles McLure
Hoover Institute at Stanford
"Corporate Income Tax Harmonization in the European Union"
Kyle Logue
University of Michigan Law School
"The New Market in Tax Insurance: Insuring Legal Uncertainty or Enabling Tax Avoidance?"
Lee Anne Fennell
University of Illinois Law School
"Hyperopia in Public Finance"
David Weisbach
University of Chicago Law School
"The Superiority of a Consumption Tax over an Income Tax"
Austan Goolsbee
University of Chicago Business School
"Playing with Fire: Cigarettes, Taxes and Competition from the Internet"
Ellen Aprill
Loyola Law School
"The Interpretive Voice"
Steve Bank & Brian Cheffins
UCLA School of Law & University of Cambridge Faculty of Law
"Dividends and Politics"
Donald Shoup
UCLA Public Policy, Urban Planning
"The Ideal Source of Local Public Revenue"
Tom Griffith
USC Law School
"Progressive Taxation and Happiness"
Katherine T. Pratt
Loyola Law School
"Normative Justifications for Food Excise Tax"
