Tax Policy is the study of how countries, states, and localities raise revenue to finance the provision of public goods. Tax policy research addresses both micro- and macroeconomic issues, such as questions about whether the rules are fair, how they influence taxpayer behavior, and how they impact the level and shape of economic activity within countries and more globally. As such, the study of tax policy implicates fundamental issues of redistribution, economic justice, and the social safety net.
The BC Law Tax Policy Collaborative consists of some of the nation’s leading legal scholars doing research on these pressing issues. Our faculty includes experts in domestic and international taxation, employee benefits and retirement security, charitable giving and philanthropy, and wealth and transfer taxation. BC Law's JD tax program is ranked 10th in the nation in Tax Talent's "Top in Tax" survey.
The Boston College Law School Tax Policy Workshop brings together academics, policymakers, and practitioners in a collaborative setting to discuss academic papers and works-in-progress. The Workshop aims to help presenters formulate and focus their ideas and evaluate various tax policy and administration design alternatives.
Workshops are open to academics, practitioners, students, and policymakers interested in tax policy, and typically start at 12:15 at Stuart House, at the Law School. During the Fall 2021 semester, all sessions will be held on Zoom. Persons interested in attending should email Professor James Repetti or firstname.lastname@example.org.
The Workshop series has been active since 2007 and is made possible by the Paulus Endowment for Tax Programs.
The Boston College–Tulane Tax Roundtable is a jointly organized event, co-sponsored by Boston College Law School, the Murphy Institute for Political Economy at Tulane University, Tulane Law School. The Roundtable brings together tax scholars from around the country, resident BC and Tulane faculty and BC and Tulane students for discussion and debate about important tax policy issues of our time. The roundtable showcases the drafts and works-in-progress of its participants and subjects these works to rigorous analysis in a discussant-driven workshop format. All are welcome to attend.
Archived events are listed here. Upcoming events will be listed in the calendar above. For more information, please contact Professor Diane Ring.
Tax Policy Roundtable Friday March 26, 2021
Brian Galle (Georgetown) and Stephen Shay (BC)
Administrative Law and the Crisis of Tax Administration
Discussant: Reuven Avi-Yonah (Michigan)
Susie Morse (U Texas)
Emergency Money: Lessons from the Paycheck Protection Program
Discussant: Andrew Hayashi (Virginia)
Shu-Yi Oei (Boston College)
Who Joins BEPS? Understanding the Proliferation of International Tax Consensus
Discussant: Steve Shay (Boston College)
Steve Sheffrin (Tulane Economics) (with Koray Caglayan, American Institutes for Research)
Giver and Taker States over the Business Cycle
Discussant: David Walker (Boston University)
April 14, 2016
Overview Review and hot topics in European and Latin American VAT, and Canadian GST/PST Panel:
The panel will provide a brief introduction to Value Added Tax and Goods and Services Tax, followed by a discussion of practical VAT/GST issues that the panelists recognize as typical for U.S.-based multinationals. Examples of talking points are recent developments in the VAT/GST world (such as BEPS and the upcoming VAT in Puerto Rico), VAT on online sales as well as “hands-on” tips to manage an organization’s global indirect tax footprint.
Rosemary Anderson – Thorsteinssons LLP, Vancouver, British Columbia, Canada
Overview Advanced Withholding Tax Topics Panel:
A look at some special issues encountered by a withholding agent and how to manage them. Most people know that they need a Form W-8 when making a cross-border payment. This panel will go beyond the garden-variety payment case and examine issues that may arise in special cases.
Symposium on The Centennial of the Estate and Gift Tax: Perspectives and Recommendations. (co-sponsored with the American College of Trust and Estate Counsel Foundation)
Published: 57 B.C. Law Rev. No. 3 (2016) here
October 2, 2015:
Keynote Speaker: Michael Graetz (Columbia Law School)
Whether it is desirable to tax the gratuitous transfer of wealth during life or at death?
Whether methods other than an estate and gift tax could better address problems associated with wealth concentration?
What improvements could be made to the existing estate and gift tax system?
Published in Tax Notes (2015)
Oct. 10, 2014
Keynote Speaker: Lee Sheppard (Contributing Editor, Tax Analysts)
Reforming Entity Taxation: Corporations
Reforming Entity Taxation: Partnerships
Reforming Entity Taxation: International
April 17, 2014
International Tax Issues Associated with Cloud Computing
A discussion on the international tax opportunities, risks, and issues associated with Cloud Computing
Tax Considerations of Investing in Ireland and Switzerland
A discussion on practical considerations, typical tax structures, issues, and opportunities to consider when investing in Ireland and Switzerland.