Mitchell Kane files amicus brief in US Supreme Court foreign tax credit case, PPL Corp. v. Comm’r. Erin Scharff (’11) is counsel of record.

Mitchell Kane, Professor of Law, has co-authored an amicus brief in PPL Corp. v. Commissioner, Docket No. 12-43.  Erin Scharff, Acting Assistant Professor of Tax Law, was the counsel of record on the brief.  The U.S. Supreme Court will hear oral arguments in the case on February 20th.  The issue presented is “Whether, in determining […]

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David Kamin presents “Are We There Yet?: On a Path to Closing America’s Long-Run Deficit” (Jan. 23, 2013)

On Tuesday, January 22, David Kamin, Assistant Professor of Law, NYU School of Law, will present Are We There Yet?: On a Path to Closing America’s Long-Run Deficit at the Tax Policy Colloquium at NYU School of Law.  The co-convenors of the Colloquium are Daniel Shaviro, Wayne Perry Professor of Taxation, NYU School of Law, and William Gale, the Arjay and […]

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“1986-Style Tax Reform: A Good Idea Whose Time Has Passed” by Daniel Shaviro

Daniel Shaviro, Wayne Perry Professor of Taxation, NYU School of Law, has published “1986-Style Tax Reform: A Good Idea Whose Time Has Passed”, Tax Notes (May 23, 2011). The article can be downloaded here.  A brief abstract is below: The Tax Reform Act of 1986 combined base broadening(such as the curtailment of tax expenditures)with a reduction […]

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Tax Policy Colloquium — Joshua Blank (April 14)

On Thursday, April 14, Joshua Blank, NYU School of Law, presented In Defense of Tax Privacy, 61 Emory L.J. ___ (2011), at the NYU Tax Policy Colloquium.  The co-convenors of the Colloquium are Daniel Shaviro, Wayne Perry Professor of Taxation, NYU School of Law, and Mihir Desai, Harvard Business School.  A brief abstract is below: The debate over whether tax privacy—a […]

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“Blockers, Stoppers and the Entity Classification Rules” by Willard Taylor

Willard B. Taylor, Sullivan & Cromwell, LLP, Adjunct Professor of Law, NYU School of Law, has published Blockers, Stoppers and the Entity Classification Rules, 64 Tax Lawyer __ (2011). An excerpt from the Introduction is below Tax lawyers often refer to “blockers” or “stoppers”—what are these? Generically, a blocker or stopper is an entity inserted […]

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Dan Shaviro Participates in “Tax Cuts & The Impending Budget Crisis” at Yale Law School

On Monday, February 14, Dan Shaviro, Wayne Perry Professor of Taxation, NYU School of Law, will participate in an event titled “Tax Cuts & The Impending Budget Crisis” at Yale Law School hosted by the American Constitution Society. A description of the event is below: A discussion with Prof. Michael Graetz, Isidor and Seville Sulzbacher […]

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Deborah Schenk and Dan Shaviro Participate in Tax Expenditure Reform Conference

On January 14, Deborah Schenk, Ronald and Marilynn Grossman Professor of Taxation, NYU School of Law, and Dan Shaviro, Wayne Perry Professor of Taxation, participated in a conference at Loyola Law School Los Angeles on tax expenditure reform.  Professor Schenk participated in a panel titled The Salience of Tax Expenditures and Implications for Reform and […]

“A Short Course on the Collapse of Meaning in Corporate Tax Law” by Charles I. Kingson

Charles I. Kingson, Adjunct Professor of Law, NYU School of Law, has published A Short Course on the Collapse of Meaning in Corporate Tax Law, 130 Tax Notes 83 (January 3, 2011).  A brief abstract is below: The report discusses how various corporate transactions are characterized as distributions to shareholders, transfers to third parties, or […]

Tax Law Review — Summer 2010 Issue

The latest issue of the Tax Law Review (Vol. 63, No. 4 (Summer 2010)) features the following articles: Michael S. Knoll (Pennsylvania), The Corporate Income Tax and the Competitiveness of U.S. Industries, 63 Tax L. Rev. 771 (2010) Kyle D. Logue (Michigan) & Joel S. Slemrod (Michigan), Of Coase, Calabresi, and Optimal Tax Policy, 63 Tax L. Rev. 797 […]

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“The Mommy Track Divides” by Lily Batchelder

Lily Batchelder, Professor of Law and Public Policy (on leave), NYU School of Law, who is currently serving as Chief Tax Counsel of the US Senate Finance Committee, has posted a new paper: “The Mommy Track Divides: The Impact of Childbearing on Wages of Women of Differing Skill Levels” (with Elizabeth Wilde and David T. […]

Video: Innovation and Capital Gains Tax Policy

On December 2nd, the Graduate Tax Program hosted a discussion titled Innovation and Capital Gains Tax Policy. A description of the event and the participants is below: Founders of a start-up are taxed at lower capital gains rates when they eventually sell the business.  Taxing entrepreneurs at a low rate is often justified as a method […]

NYU Law at the National Tax Association (Nov 18 to 20)

The 103rd Annual Conference on Taxation of the National Tax Association was held on November 18th to 20th, 2010 at the Hyatt Regency McCormack Place in Chicago, Illinois. Daniel Shaviro, NYU School of Law, participated in a panel discussion titled “International Corporate Taxation: Are We Headed in the Right Direction?”.  The slides from his talk […]

“Taxation and the Financial Sector” by Daniel Shaviro (with Douglas A. Shackelford and Joel Slemrod)

Daniel Shaviro, Wayne Perry Professor of Taxation, NYU School of Law, has posted “Taxation and the Financial Sector”, co-authored with Douglas A. Shackelford (UNC) and Joel Slemrod (Michigan), which will be published in the December 2010 issue of the National Tax Journal, here.  A brief abstract is below: In the aftermath of the recent financial crisis, a […]

Deborah Schenk presents “Recent Developments in S Corporations”

On Monday, October 25, 2010, Deborah Schenk, Ronald and Marilynn Grossman Professor of Taxation, NYU School of Law, presented “Recent Developments in S Corporations” at the Northwest Tax Institute in Seattle, Washington.

Victor Fleischer presents “Taxing Founders’ Stock” at NYU Law Faculty Workshop

On Monday, October 18th, Victor Fleischer (University of Colorado Law School), who is visiting NYU Law during the Fall 2010 semester presented a paper titled “Taxing Founders’ Stock” at the weekly NYU Law faculty workshop. A brief abstract is below: Founders of a start-up usually take common stock as a large portion of their compensation […]

“Rethinking Foreign Tax Credibility” by Daniel Shaviro

Daniel Shaviro, Wayne Perry Professor of Taxation, NYU School of Law, has posted a draft of a new article, Rethinking Foreign Tax Credibility.  A brief abstract is below: International tax policy experts often mistakenly conflate two distinct margins: (1) the overall tax burden on outbound investment, and (2) the marginal reimbursement rate (MRR) for foreign taxes paid, […]

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“When Is Tax Enforcement Publicized?” by Joshua Blank

Joshua Blank, Associate Professor of the Practice of Tax Law and Faculty Director of the Graduate Tax Program, NYU School of Law, has published When Is Tax Enforcement Publicized? (co-authored with Daniel Z. Levin, Rutgers Business School) in the latest issue of the Virginia Tax Review.  A brief abstract is below: Every spring, the federal government […]

Daniel Shaviro Delivers 15th Annual Tillinghast Lecture

On September 21, 2010, Daniel Shaviro, Wayne Perry Professor of Taxation, NYU School of Law, delivered the 15th annual David R. Tillinghast Lecture on International Taxation to a crowd of 300 students and practitioners. In “The Rising Tax-Electivity of U.S. Corporate Residence,” Shaviro explored the tension that exists between the U.S. system of worldwide taxation on […]

Daniel Shaviro to Deliver Tillinghast Lecture (Tues., Sept 21, 6:00 PM, Greenberg Lounge)

On Tues., September 21st at 6:00 PM, Daniel Shaviro, Wayne Perry Professor of Taxation, will deliver the 15th Annual David R. Tillinghast Lecture on International Taxation. Professor Shaviro’s lecture is titled “The Rising Tax-Electivity of U.S. Corporate Residence.”  Professor Shaviro will deliver the lecture in Greenberg Lounge (1st floor of Vanderbilt Hall). The Tillinghast lectures […]

“Taxation and Multi-period Global Cap and Trade” by Mitchell Kane

Taxation and Multi-period Global Cap and Trade by Mitchell Kane, Professor of Law, NYU School of Law, has been accepted for publication in the New York University Environmental Law Journal.  A brief abstract is below: This paper analyzes the ways in which taxation can distort prices in greenhouse gas emissions permit markets that encompass multiple […]

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