The 2020 Indiana/Leeds Summer Tax Workshop Series ended on Thursday, after 13 weeks of talks. It was terrific getting to spend the summer with so many tax enthusiasts–professors, practitioners, and students–from all over the world! Dr. Leopoldo Parada and I really enjoyed co-hosting this series, and we expect to continue it next summer!
We received speaker permission to share videos of most of the talks. The speaker’s scripted remarks and our introductions are included. Those videos can be found at this link.
The complete speaker list and papers presented were as follows:
Ruth Mason, University of Virginia
The Transformation of International Tax
Stephen Daly, King’s College London
Trust, Tax Administration and State Aid
Susan Morse, University of Texas
Modern Custom in Tax
James Repetti, Boston College
The Appropriate Roles for Equity and Efficiency in a Progressive Income Tax
Diane Ring & Shuyi Oei, Boston College
Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Umut Turksen, Coventry University
The Role of Human Factors in Tax Compliance and Countering Tax Crimes
Allison Christians, McGill University
Accurately Counting Value in the International Tax System
Joshua Blank, University of California, Irvine
Automated Legal Guidance
Michael Devereux, University of Oxford
The OECD GloBE Proposal
Ana Paula Dourado, University of Lisbon
The Concept of Digital Economy for Tax Purposes: a Reassessment
Ricardo García Antón, Tilburg University
Enhancing the Group Interest in Transfer Pricing Analysis
Steven Dean, New York University
A Constitutional Moment in Cross-Border Taxation
Monica Victor, University of Florida
The Taxman’s Guide to the Galaxy: Allocating Taxing Rights in the Space-based Economy
Thank you again to all those who joined us, and we hope to see you next year! #IndianaLeedsSummerTax
The Call for Papers opens today and will close on May 10, 2020 at midnight British Summer Time (7pm Eastern Daylight Time). If you are interested in presenting in the Workshop, please send the following before then to firstname.lastname@example.org and L.Parada@leeds.ac.uk:
Your name, title, and affiliation.
The paper title and an Abstract of no more than 1,000 words.
Whether or not you already have a draft of the paper. (We expect to circulate a draft of each paper—at least 10 pages—a week in advance of each talk.)
Whether or not the paper has been accepted for publication.
A list of any Thursdays between May 28 and August 6 that you would not be available to present, or a statement that any Thursday in that date range would work for you.
On Tuesday, Joe Magats, first assistant state’s attorney for Cook County, announced that he was dropping the charges against actor Jussie Smollett. Instead of a trial and punishment, Smollett agreed to forfeit his $10,000 bond and do community service.
Cook County prosecutors say this is a relatively normal type of alternative prosecution, one that prosecutors have recommended for over 5,700 offenders. It allows prosecutors to use their resources to prosecute violent offenders.
*Attribution, respect and applause to #CriptheVote Disability Visibility Project community organizers and activists.
“[W]ork is a valued activity, both for individuals and society; and fulfills the need of an individual to be productive, promotes independence, enhances self-esteem, and allows for participation in the mainstream of life in America.” Rehabilitation Act of 1973 Continue reading “Crip the Code*”→
Today President Trump’s top tax advisors laid out the first details of the his tax plan. Chief economic adviser Gary Cohn and Treasury Secretary Steve Mnuchin unveiled the plan which according to Fox News, Cohn called “the most significant tax reform legislation since 1986, and one of the biggest tax cuts in American history.”
Oh, did I mention that the details of the biggest cuts were printed on a single sheet of paper?
There has been plenty of ink (and jokes) already spilled about the plan. For example, you can read Richard Rubin of the WSJ (here) or Alan Rappeport of the NY Times (here). The long and the short of the plan is it seems to very very costly. The Committee for a Responsible Federal Budget guesses it could cost $3 to $7 trillion with their estimate at $5.5 trillion. That is a lot of money!