Professors Michael Love (Instructor), David Schizer, Wojciech Kopczuk, and Alex Raskolnikov (Cohosts)
Thursdays, 4:20 till 6:10 p.m. at Columbia Law School
1125 Amsterdam Avenue, Room 417 of William & June Warren Hall ("WJW")
Guests from outside Columbia University must register in order to enter William & June Warren Hall. If you would like to join us, please contact Rishona Michael at ([email protected]).
September 14th 2023: Christine Kim, Cardozo School of Law, "Taxing the Metaverse"
September 21st 2023: Jacob Goldin, University of Chicago Law School, "Measuring and Mitigating Racial Disparities in Tax Audits"
September 28th 2023: John Brooks, Fordham University School of Law, "The Sixteenth Amendment and the Meaning of "Income""
October 5th 2023: Natatsh Sarin, Yale Law School, The Coming Fiscal Cliff: A Blueprint for Tax Reform in 2025
October 12th 2023: Yehonatan Givati, Hebrew University Law School, Tax Law Enforcement and Redistributive Politics
October 19th 2023: Victor Fleischer, University of California, Irvine School of Law, "Tax Optics: The Inflation Reduction Act of 2022"
November 9th 2023: Nyamagaga Gondwe, University of Wisconsin Law School, "No Exit: How Tax-Based Welfare Reform Influences Cycles of Intimate Partner Violence Victimization"
November 16th 2023: Alisa Tazhitdinova, UC Santa Barbara, Dept. of Economics, "Understanding Capital Gains Responses to Taxes Using Transaction-Level Data"
November 30th 2023: Edward Fox, University of Michigan Law School, "Who Benefits from Corporate Tax Cuts? Evidence from Banks and Credit Unions around the TCJA"
December 7th 2023: Andrew Hayashi, University of Virginia School of Law, Topic Forthcoming
January 24th 2023 : Amanda Parsons, The Shifting Economic Allegiance of Capital Gains, University of Colorado Boulder
January 31st 2023 : Michael Doran, Executive Compensation and Corporate Governance, University of Virginia
February 7th 2023 : Brian Galle, Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth, Georgetown Law
February 14th 2023: Michael Love, Tax Avoidance in Corporate Accounting, Columbia Law
February 21st 2023 : Ruth Mason, co-authored with Michael Knoll, Bounded Extraterritoriality, University of Virginia
February 28th 2023 : Max Risch, Trickle Down Revisited, Carnegie Mellon University (economist)
March 7th 2023 : Ariel Jurow Kleiman, The Subjective Cost of Taxation (co-authored with Jonathan Choi), Loyola Marymount University Law School
March 28th 2023 : Tom Brennan, Protean Capital Income Taxes (co-authored with Bob McDonald), Harvard Law School
April 4th 2023 : Irem Guceri, Tax Policy, Investment and Profit-Shifting, University of Oxford
April 18th 2023 : Katherine Lim, How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms (Authors: Lucas Goodman; U.S. Treasury, Bruce Sacerdote; Dartmouth College, Katherine Lim; USDA, Andrew Whitten U.S. Treasury) USDA - ERS
SEPTEMBER 19, 2017
Jordan Barry
University of San Diego Law School
“Tax and the Boundaries of the Firm”
SEPTEMBER 26, 2017
Tatiana Homonoff
New York University Wagner School of Public Service
“Is There an Nth of the Month Effect? The Timing of SNAP Issuance, Food Expenditures, and Grocery Prices”
OCTOBER 3, 2017
Don Fullerton
University of Illinois Department of Economics
“Vertical and Horizontal Redistributions from a Carbon Tax and Rebate”
OCTOBER 10, 2017
Sara Sternberg Greene
Duke Law School
“The Bootstrap Trap”
(Please email Khamla Pradaxay at [email protected] for the paper if you plan to attend)
OCTOBER 17, 2017
David Weisbach
University of Chicago Law School
[Tax Reform Discussion]
OCTOBER 24, 2017
Kevin Milligan
University of British Columbia, Department of Economics
“Push and Pull: Disability Insurance, Regional Labor Markets, and Benefit Generosity in Canada and the United States”
OCTOBER 31, 2017
Eric Zwick
University of Chicago Booth School of Business
“Capitalists in the Twenty-First Century”
NOVEMBER 14, 2017
Yair Listokin
Yale Law School
“Law and Macroeconomics: Law and Economics of Recessions” (not available)
NOVEMBER 21, 2017
Vanessa Williamson
Brookings Institute
“Read My Lips: Why Americans Are Proud to Pay Taxes” (not available)
NOVEMBER 28, 2017
Joshua Gottlieb
University of British Columbia, Department of Economics
"The Spillover Effects of Top Income Inequality"
DECEMBER 5, 2017
Leah Boustan
Princeton University, Department of Economics
“Immigration in American Economic History”
SEPTEMBER 20, 2016
Owen Zidar
Chicago Booth Business School
"Business in the United States: Who Owns It and How Much Tax Do They Pay?"
OCTOBER 4, 2016
Michael Graetz
Columbia Law School
"Follow the Money: Essays on International Taxation"
OCTOBER 11, 2016
Lawrence Zelenak
Duke Law School
"The Tax-Free Basis Step-Up at Death, the Charitable Deduction for Unrealized Appreciation, and the Persistence of Error"
OCTOBER 18, 2016
Shannon Weeks McCormack
University of Washington School of Law
"Postpartum Taxation and the Squeezed Out Mom: The Internal Revenue Code and the Opt Out Mom"
OCTOBER 25, 2016
Jeffrey Clemens
UC San Diego Department of Economics
"The Minimum Wage and the Great Recession"
NOVEMBER 1, 2016
David Walker
Boston University School of Law
"The Practice and Tax Consequences of Nonqualified Deferred Compensation"
NOVEMBER 15, 2016
Susan Dynarski
University of Michigan Department of Economics
"Tax Benefits of College Attendance"
NOVEMBER 22, 2016
Anne Alstott
Yale Law School
"A New Deal for Old Age: Toward a Progressive Retirement"
NOVEMBER 29, 2016
John Friedman
Brown University Department of Economics
"Do Colleges Mediate Intergenerational Mobility? Evidence from U.S. Tax Records"
DECEMBER 6, 2016
Dan Amiram
Columbia Business School
"Tax Avoidance at Public Corporations Driven by Shareholder Demand: Evidence From Changes in Shareholder Dividend Tax Policy"
SEPTEMBER 29, 2015
Chris William Sanchirico
University of Pennsylvania Law School
"Tax Inertia: A General Framework With Specific Application to Business Tax Reform "
OCTOBER 6, 2015
Stefanie Stantcheva
Harvard University Department of Economics
"Taxation and the International Mobility of Inventors"
OCTOBER 13, 2015
Alex Rees-Jones
University of Pennsylvania Wharton School
"Loss Aversion Motivates Tax Sheltering: Evidence From U.S. Tax Returns"
OCTOBER 20, 2015
Michael Doran
University of Virginia Law School
"The Puzzle of Non-Qualified Retirement Pay"
OCTOBER 27, 2015
Jonathan Masur
University of Chicago Law School
"Toward a Pigouvian State"
NOVEMBER 10, 2015
John R. Brooks
Georgetown Law School
"Quasi-Public Spending"
NOVEMBER 17, 2015
Kevin A. Hassett
American Enterprise Institute
"The Response of Deferred Executive Compensation to Changes in Tax Rates"
NOVEMBER 24, 2015
Lee Fennell
University of Chicago Law School
"The Distributive Deficit in Law and Economics"
DECEMBER 1, 2015
Kathleen DeLaney Thomas
University of North Carolina Law School
"User-Friendly Taxpaying"
DECEMBER 8, 2015
Kenneth Scheve
Stanford University Department of Political Science
"Taxing the Rich: A History of Fiscal Fairness in the United States and Europe"
(Please email [email protected] for the paper if you plan to attend.)
SEPTEMBER 23, 2014
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance
"International Taxation of Risk"
SEPTEMBER 30, 2014
Monica Singhal
Harvard Kennedy School of Government
"Dodging the Taxman: Evidence on Firm Misreporting Behavior and Evasion Substitution"
OCTOBER 7, 2014
Douglas Schackelford
University of North Carolina at Chapel Hill, Kenan-Flagler School of Business
"Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs"
OCTOBER 14, 2014
Victor Fleischer
University of San Diego School of Law
"Curb Your Enthusiasm for Pigouvian Taxes"
OCTOBER 28, 2014
Edward Kleinbard
University of Southern California Gould School of Law
"We Are Better Than This: How Government Should Spend Our Money"
NOVEMBER 11, 2014
Eugene Steuerle
Urban Institute
"Dead Men Ruling: How to Restore Fiscal Freedom and Rescue Our Future"
NOVEMBER 18, 2014
Michelle Hanlon
MIT Sloan School of Management
"Tax Rates and Corporate Decision Making"
NOVEMBER 25, 2014
Benjamin Alarie
University of Toronto Faculty of Law
"Policy Preferences and Expertise in Canadian Tax Adjudication"
DECEMBER 2, 2014
David Weisbach
University of Chicago School of Law
"The Use of Neutralities in International Tax Policy"
SEPTEMBER 26, 2013
Saul Levmore
University of Chicago Law School
"From Helmets to Savings and Inheritance Taxes: Regulatory Intensity, Information Revelation, and Internalities"
Background paper "Internality Regulation Through Public Choice"
OCTOBER 3, 2013
James Hines
University of Michigan Law School
"Understanding the AMT, and Its Unadopted Sibling, the AMxT"
OCTOBER 10, 2013
Ilyana Kuziemko
Columbia Business School
"How Elastic Are Preferences for Redistribution? Evidence From Randomized Survey Experiments"
OCTOBER 17, 2013
James Repetti
Boston College Law School
"Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth"
OCTOBER 24, 2013
Gabriel Zucman
London School of Economics
"The Missing Wealth of Nations: Are Europe and the U.S. Net Debtors or Net Creditors?"
OCTOBER 31, 2013
Daniel Shaviro
New York University Law School
"Fixing U.S. International Taxation"
NOVEMBER 7, 2013
James Alm
Tulane University Department of Economics
"Estimating Tax Agency Efficiency"
NOVEMBER 14, 2013
Alvin Warren
Harvard Law School
"Understanding Income Tax Deferral"
"Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics"
NOVEMBER 21, 2013
Gerrit De Geest
Washington University Law School
"Removing Rents: Why the Legal System is Superior to the Income Tax at Reducing Income Inequality"