Presentations, Lectures, and Articles
January 31, 2020
ABA Tax Section Annual Meeting, Boca Raton, FL
Shaviro slides from How Should the US Tax System Respond to the Growing Wealth Gap? (pdf version of ppt slides)
January 14, 2020
NUS Faculty of Law, Sat Pal Khattar Visiting Professor of Tax Law Lecture, Singapore
Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents (pdf version of ppt slides)
November 23, 2019
National Tax Association, 112th Annual Conference, Tampa, FL
The Tax Shift From Source to Market, and to Taxing Location-Specific Rents (pdf version of ppt slides)
October 16, 2019
University of Toronto Law School
Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents (pdf version of ppt slides)
September 26, 2019
Reed College, Portland, Oregon
Can Works of Great Literature Help Us to Understand Inequality? (pdf version of ppt slides)
June 1, 2019
Law and Society Annual Meeting, Washington DC
Reading Wodehouse Seriously (!?) (pdf version of ppt slides)
November 5, 2018
Copenhagen Business School, International Tax Conference
The New Non-Territorial U.S. International Tax System (pdf version of ppt slides)
June 27, 2018
Oxford University Centre for Business Taxation, Annual Academic Symposium
The New Non-Territorial U.S. International Tax System (pdf version of ppt slides)
June 11, 2018
Vienna University Tax Seminar
The New Non-Territorial U.S. International Tax System (pdf version of revised ppt slides)
May 17, 2018
Stanford Law School
Gilded Age Literature and Inequality: poster, talk
December 15, 2017
Max Planck Institute, Munich, International Tax Policy in a Disruptive Environment
A Requiem for the Destination-Based Cash Flow Tax (pdf version of revised ppt slides)
November 9, 2017
National Tax Association, 110th Annual Conference on Taxation
A Requiem for the Destination-Based Cash Flow Tax (pdf version of ppt slides)
November 7, 2017
Fordham University School of Law
Looking Down from a Height at the EU State Aid Cases (pdf version of ppt slides)
August 29, 2017
U.C. Hastings College of Law
Unconnected: Rentier Intellectuals Uber alles in E.M. Forster's Howards End (pdf version of ppt slides)
August 28, 2017
University of San Francisco Law School
Inversions and the Legal Fiction of Corporate Residence (pdf version of ppt slides)
June 30, 2017
Oxford University Centre for Business Taxation, Annual Academic Symposium
A U.S. Perspective on the State Aid Cases (pdf version of ppt slides)
June 26, 2017
Oxford University Centre for Business Taxation, Annual Academic Symposium
Six Issues in Kleinbard, The Right Tax at the Right Time (pdf version of ppt slides)
June 21, 2017
Law and Society Association, 2017 Annual Meeting (in Mexico City)
Why Aren't Things Better Than This? Class Relations Within the Top 1% in Jane Austen's Pride and Prejudice (pdf version of ppt slides)
June 2, 2017
European Association of Tax Law Professors Congress
A U.S. Perspective on the Future of Corporate Residence (pdf version of ppt slides)
June 1, 2017
Nordic Tax Research Council Annual Conference
The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About? (pdf version of ppt slides)
May 30, 2017
Luxembourg University, International Conference on Tax Competition vs. Tax Competition
A U.S. Perspective on the State Aid Cases (pdf version of ppt slides)
April 12, 2017
Northwestern Law School, Tax Policy Colloquium
Interrogating the Relationship Between "Legally Defensible" Tax Planning and Social Justice (pdf version of ppt slides)
October 28, 2016
Global Tax Conference: Divergent Country Views of Base Erosion and Profit-Shifting
Is the EC's State Aid Position Reasonable from a U.S. Standpoint? (pdf version of ppt slides)
October 7, 2016
NYU-UCLA Tax Policy Conference: Tax Policy and Upward Mobility
Comments on Rueben-Sammartino-Stark, Upward Mobility and State-Level EITCs (pdf version of ppt slides)
September 23, 2016
NYU Law School, Conference on Human Rights and Tax in an Unequal World
Interrogating the Relationship Between "Legally Defensible" Tax Planning and Social Justice (pdf version of ppt slides)
September 19, 2016
Moritz (Ohio State) College of Law
The Mapmaker's Dilemma in Evaluating High-End Inequality (pdf version of ppt slides)
September 9, 2016
St. Francis University
When, Why, and How Do Deficits Matter? (pdf version of ppt slides)
June 17, 2016
American Enterprise Institute: Event on Corporate Tax Reform
Tower of Babel or Smorgasbord? Comments on Toder-Viard 2016 (pdf version of ppt slides)
June 1, 2016
Amsterdam Centre for Tax Law, Conference on Anti-BEPS Implementation in the EU
The U.S. Response to OECD-BEPS and the EU State Aid Cases (pdf version of ppt slides)
May 12, 2016
National Tax Association, 46th Annual Spring Symposium
Ten Observations Concerning International Tax Policy (pdf version of ppt slides)
April 14, 2016
ABA Section of International Law, 2016 Spring Meeting
OECD-BEPS: A Guide for the Perplexed (pdf version of ppt slides)
December 18, 2015
American Enterprise Institute
OECD-BEPS: Should the United States Be Worried? (pdf version of ppt slides)
November 20-21, 2015
National Tax Association, 108th Annual Meeting (in Boston)
The Crossroads Versus the Seesaw: Getting a "Fix" on Recent International Tax Policy Debates (pdf version of pptx slides); Comments on Kamin and Auerbach papers (pdf version of pptx slides); Comments on Gamage-Shanske and Grinberg papers (pdf version of pptx slides)
October 23, 2015
IBL Symposium: Reconsidering the Tax Treaty, Brooklyn Law School
The Two Faces of the Single Tax Principle (pdf version of ppt slides)
October 9, 2015
Taxation and Citizenship Conference, University of Michigan Law School
Taxing Potential Community Members' Foreign Source Income (pdf version of ppt slides)
June 23, 2015
Oxford University Centre for Busines Taxation, 9th Annual Symposium
The Crossroads Versus the Seesaw: Getting a "Fix" on Recent International Tax Policy Developments (pdf version of ppt slides)
May 9, 2015
3rd Annual Bentham House Conference, University College of London: Philosophical Foundations of Tax Law
The Mapmaker's Dilemma in Evaluating High-End Inequality (pdf version of ppt slides)
February 9, 2015
NYU Graduate Tax Program: Book Discussion
Comments on Eugene Steuerle's Dead Men Ruling (pdf version of ppt slides)
January 13, 2015
Stanford Law School, Tax Policy class
Multiple Myopias, Multiple Selves, and the Under-Saving Problem (pdf version of revised ppt slides)
November 15, 2014
National Tax Association, 107th Annual Meeting (in Santa Fe)
Multiple Myopias, Multiple Selves, and the Under-Saving Problem (pdf version of ppt slides)
October 16, 2014
University of Virginia Law School, Law and Economics Colloquium
Piketty in America: A Tale of Two Literatures (pdf version of ppt slides)
October 10, 2014
Boston College - Tax Analysts Conference on Reforming Entity Taxation
Not So Fast? Evaluating the Case for 1986-Style Corporate Tax Reform (pdf version of ppt slides)
May 21, 2014
Bocconi University, Milan: Conference on Base Erosion and Profit-Shifting
Unilateral Policy and Multilateral Cooperation (pdf version of ppt slides)
May 20, 2014
Luxembourg University Distinguished Lecture
Capital Levies: A Solution for the Sovereign Debt Problem?
Fixing U.S. International Taxation (pdf version of ppt slides)
October 31, 2013
Columbia Law School, Tax Policy Colloquium
Fixing U.S. International Taxation (pdf version of ppt slides)
October 18, 2013
NYU-UCLA Tax Policy Conference
Comments on Zelenak, "Mitt Romney, the 47 Percent, and the Future of the Mass Income Tax" (pdf version of ppt slides)
September 10, 2013
The Federal Income Tax at 100: How Did We Get Here and Where Should We Go Next?
Corporate and International Tax Reform (pdf version of ppt slides)
July 24, 2013
The Bucket and Buffett Approaches to Raising Taxes on High-Income U.S. Individuals
March 4, 2013
University of Illinois Law School, Anne F. Baum Memorial Elder Law Lecture
Should Social Security and Medicare Be More Market-Based? (pdf version of ppt slides)
February 28, 2013
FSU Law School Tax Conference: 100 Years of the Federal Income Tax
The Forgotten Henry Simons (pdf version of revised ppt slides)
February 7, 2013
USC Law School Tax Conference: 100 Years of the Federal Income Tax
The Forgotten Henry Simons (pdf version of ppt slides)
October 18, 2012
Covington Retreat for International Tax Executives
The Prospects for Corporate and International Tax Reform: What to Expect When You're Not Expecting (pdf version of ppt slides)
June 18, 2012
Ono Academic College, Tel Aviv - 6th Annual Columbia-Ono Conference
Taxing High-Income Individuals: Should We Aim for the Peak of the Laffer Curve? (pdf version of ppt slides)
February 21, 2012
Stanford Law School
The Financial Transactions Tax Versus (?) the Financial Activities Tax (pdf version of ppt slides)
December 9, 2011
Conference on Taxing the Financial Sector, Amsterdam Centre for Tax Law
The Financial Transactions Tax Versus the Financial Activities Tax (pdf version of ppt slides)
December 1, 2011
Keynote Address at the NEF's Third International Colloquium, University of Sao Paulo Law School
Rethinking International Tax Policy (pdf version of ppt slides)
November 18, 2011
Presentation at National Tax Association, 104th Annual Conference on Taxation
The Rising Tax-Electivity of U.S. Corporate Residence (... and Beyond) (pdf version of ppt slides)
November 3, 2011
Presentation at AAA-CPA Fall Meeting
Can, Should, and Will the U.S. Federal Income Tax Be Replaced by a National Consumption Tax? (pdf version of ppt slides)
October 22, 2011
Louisville Law Review Symposium on Deficit Reduction
Tax Reform Implications of the Risk of a U.S. Budget Catastrophe (pdf version of ppt slides)
October 4, 2011
NYU Law School Discussion of Corporate Integration Via Dividend Deductibility
(1) Comments on Avi-Yonah & Chenchinski, "The Case for Dividend Deduction" (pdf)
(2) Imputation versus Dividend Deductibility: Chart (pdf)
May 3, 2011
U.S. Senate Finance Committee: Is the Distribution of Tax Burdens and Tax Benefits Equitable?
Written testimony (pdf)
Oral testimony (pdf)
April 27, 2011
NYSS-CPA Breakfast Briefing: What Should Corporate Tax Reform Look Like?
Corporate Tax Reform: If the Path Is So Clear, What's the Problem? (pdf version of ppt slides)
March 4, 2011
Conference on Taxation and Debt Bias
Should corporate tax reform efforts emphasize an allowance for corporate equity (ACE)? (pdf version of ppt slides)
February 4, 2011
International Tax Policy Forum
The Rising Tax-Electivity of U.S. Corporate Residence (pdf version of shortened ppt slides)
January 21, 2011
ABA Tax Section Annual Meeting
Tax Policy, the Current Economic Climate, and the Long-Term Fiscal Crisis (pdf version of ppt slides)
November 19, 2010
National Tax Association, 103rd Annual Conference on Taxation
Comments for Panel on International Corporate Taxation (pdf version of ppt slides)
October 25, 2010
St. John's University Law School
Taxation and the Financial Sector (pdf version of revised ppt slides)
October 22, 2010
Forthcoming in the December 2010 issue of the National Tax Journal:
(1) Rethinking Foreign Tax Creditability
(2) Taxation and the Financial Sector (with Douglas A. Shackelford and Joel Slemrod)
September 21, 2010
Tillinghast Lecture, NYU Law School.
The Rising Tax-Electivity of U.S. Corporate Residence
June 10, 2010
University of Waterloo Tax Policy Research Symposium
Three False Statements Concerning International Tax Policy
May 28, 2010
European Association of Tax Law Professors Congress 2010, Leuven, Belgium
Opposing Theses Shaviro slides
May 14, 2010
National Tax Association Annual Symposium, Washington D.C.
Taxing Financial Institutions (pdf version of ppt slides)
May 13, 2010
National Tax Association Annual Symposium, Washington D.C.
Rethinking Foreign Tax Creditability (pdf vesion of ppt slides)
April 13, 2010
NYU Law School
Reading and Discussion of Getting It, a novel by Daniel Shaviro
July 10, 2009
Oxford University Centre for Business Taxation Summer Conference
The Obama Administration's Tax Reform Proposals Concerning Controlled Foreign Corporations (Powerpoint)
July 7, 2009
Oxford University Centre for Business Taxation Summer Symposium
Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules (Powerpoint)
April 30, 2009
Econpubblica, Bocconi University, Milan, Italy, Workshop on Tax Policy and the Financial Crisis
The 2008-09 Financial Crisis: Implications for Tax Reform (PDF)
March 29, 2004
Inaugural Lecture for Wayne Perry Chair in Taxation at NYU School of Law
The Use and Abuse of Fiscal Language (PDF)