Colloquium Speakers

• 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 Institution 

  February 22
  Mario Mansour
  International Monetary Fund 

  February 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"