Tax Policy Colloquium

Leading tax scholars and tax-policy experts are invited to present their works-in-progress to a tax law seminar class at UCI Law. Papers are discussed ahead of the presentations and students are required to draft short response essays. The response essays are shared with the presenters. This format allows students a unique opportunity to meaningfully engage cutting-edge research in tax policy. This colloquium differentiates itself from similar workshops by strongly emphasizing current tax issues.

Tax practitioners, faculty from outside the law school, and anyone with a keen interest in tax policy are welcome to attend. Light refreshments will be served.

These events are approved for 2.0 Continuing Legal Education Credit by the State Bar of California. UCI Law is a State Bar-approved MCLE provider.

If you wish to attend any of the presentations, please RSVP via the links below.

If you have questions, wish to request reasonable accommodations for a disability, or would like to be added to the mailing list and receive invitations to Colloquium presentations, please email taxpolicy@law.uci.edu.

    Spring 2024 Schedule

  • Kimberly Clausing

    Capital Taxation and Market Power

    February 14, 3:30 p.m. – 5:30 p.m.
    Kimberly Clausing, UCLA School of Law

    RSVP

  • Conor Clarke

    Income Inequality and the Corporate Sector

    March 20, 3:30 p.m. – 5:30 p.m.
    Conor Clarke, Washington University in St. Louis School of Law

    RSVP

  • Darryll Jones

    Charitalism and Mixed Markets in Federal Tax Exemption: A Case Study Using OpenAI’s Joint Venture with Microsoft

    March 27, 3:30 p.m – 5:30 p.m.
    Darryll Jones, Florida A&M University

    RSVP

  • John Brooks

    The Original Meaning of the Sixteenth Amendment

    April 3, 3:30 p.m. – 5:30 p.m.
    John Brooks, Fordham Law

    RSVP

  • Kristin Hickman

    OIRA Review of Treasury Regulations

    April 10, 3:30 p.m. – 5:30 p.m.
    Kristin Hickman, University of Minnesota

    RSVP

Past Speakers

September 26, 9:00 a.m.
Alex Raskolnikov, Columbia University
Should Only the Richest Pay More?

October 24,  9:00 a.m.
Leandra Lederman, Indiana University
How Did Luxembourg Become a Tax Rulings Haven?

October 31, 9:00 a.m. 
Michael Love, UC Berkeley

November 21, 9:00 a.m. 
Susan Morse, University of Texas
Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period

November 28, 9:00 a.m. 
John Vella, Oxford University
Pillar 2’s Impact on Tax Competition

September 15, 2021
Allison Christians, McGill School of Law
Tax Cooperation in an Unjust World

September 22, 2021
Ruth Mason, University of Virginia School of Law, and Michael Knoll, University of Pennsylvania
School of Law
Unbundling Undue Burdens

September 29, 2021
Chye-Ching Huang, Tabetha Peavey and Michael Kaercher, NYU Tax Law Center

October 20, 2021
David Gamage, Indiana University

November 3, 2021
Tsilly Dagan, Oxford University

November 17, 2021
Jonathan Choi, University of Minnesota

September 2, 2020
Heather Field, UC Hastings
Allocating Tax Transition Risk

September 23, 2020
Jeremy Bearer-Friend, George Washington Law
Should the IRS Know Your Race? The Challenge of Colorblind Tax Data

October 7, 2020
Michelle Layser, University of Illinois
Magnet Zones

October 14, 2020
Rebecca Kysar, Fordham University
Interpreting by the Rules

November 4, 2020
Professor Natasha Sarin
Tax Policy in the 117th Congress: The State of Play

November 18, 2020
Edward Fox, University of Michigan, and Zachary Liscow, Yale University
The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule

January 29, 2020
Ariel Jurow Kleiman, University of San Diego
Tax Limits and the Future of Local Democracy

February 19, 2020
Bill Gale, Brookings Institute
Raising Revenue with a Progressive Value-Added Tax

March 11, 2020
Christine Kim, University of Utah
Digital Services Tax: A Cross-border Variation of the Consumption Tax Debate

March 25, 2020
David Kamin, NYU
How Far to Go in Reforming Taxation of Wealth

April 8, 2020
Jason Oh, UCLA
Wealth Tax Design: Lessons from Estate Tax Avoidance

April 15, 2020
Manoj Viswanathan, UC Hastings
Retheorizing Progressive Taxation

Sept. 10, 2018
Samuel Brunson, Loyola, Chicago
God and the IRS: Accommodating Religious Practice in the Tax Law

Sept. 24, 2018
Kimberly Clausing, Reed College
Profit Shifting Before and After the TCJA

Oct. 15, 2018
Kyle Pomerleau, Tax Foundation
Indexing Capital Gains to Inflation: Is It Worth It?

Oct. 29, 2018
Ari Glogower, Ohio State University
A Constitutional Wealth Tax

Nov. 19, 2018
Emily Satterthwaite
, University of Toronto
Entrepreneurs' Legal Status Choices and the C Corporation Penalty

January 29, 2018
Leandra Lederman, Indiana University, Bloomington
Information Matters in Tax Enforcement

February 12, 2018
Steven Bank, UCLA
When Did Tax Avoidance Become Respectable?

March 12, 2018
Kathleen Delaney Thomas, UNC
Taxing the Gig Economy

March 26, 2018
Diane Ring, Boston College
Leak-Driven Law

April 9, 2018
Erin Scharff, Arizona State University
Green Fees: The Challenge of Pricing Externalities Under State Law

January 30, 2017
Philip Hackney, Louisiana State University
Subsidizing the Heavenly Chorus: Labor Unions and Tax Exemption

February 13, 2017
Gregg D. Polsky, University of Georgia Law School
Elite Tax Professionals Behaving Badly: The Sad and Sordid Management Fee Waiver Saga

March 13, 2017
Darien ShanskeUC Davis
Apportionment and the State Corporate Income Tax: Past, Present and Possible Future

March 27, 2017
Neil Buchanan, George Washington University
Social Security is Fair to All Generations: Demystifying the Trust Fund, Solvency, and the Promise to Younger Americans

April 17, 2017
Sarah Lawsky, Northwestern University
Formalizing the Code

Feb. 1, 2016
Ed Kleinbard, USC
The New Political Economy of Capital Income Taxation

Feb. 22, 2016
Jake Brooks, Georgetown
Quasi-Public Spending on Quasi-Public Goods

March 14, 2016
Leigh Osofsky, Miami
Simplexity and the Tax Law, Co-authored with Josh Blank, NYU

March 28, 2016
Shu-Yi Oei, Tulane
The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums, Co-authored with Diane Ring, Boston College

April 11, 2016
Victor Fleischer, San Diego
Alpha: Labor is the New Capital