This discussion group is broadly concerned with issues of taxation. Discussants address individual income tax, corporate income tax, state & local tax, estate & gift tax, tax expenditure policy, international tax and entitlements. While these disparate themes might seem only loosely related, a common thread of the difficulties of balancing equity, simplicity, incentives, and transparency runs through all of them. The participating scholars grapple with the central tax topics of the day, and address the looming concerns that must be dealt with by all levels of government.

Moderator: Professor Jennifer Bird-Pollan, University of Kentucky College of Law

Discussants: Professor Ted Afield, Georgia State University College of Law; Professor Andrew Appleby, Stetson University College of Law; Professor Neil Buchanan, University of Florida Fredric G. Levin College of Law; Professor Tessa R. Davis, University of South Carolina School of Law; Professor David Gamage, Indiana University Maurer School of Law; Professor Andy Grewal, University of Iowa College of Law; Professor Victoria Haneman, Creighton University School of Law; Professor David Hasen, University of Florida Fredric G. Levin College of Law; Professor Terri Lynn Helge, Texas A&M University School of Law; Professor Young Ran (Christine) Kim, The University of Utah S.J. Quinney College of Law; Professor Leandra Lederman, Indiana University Maurer School of Law; Professor Tameka Lester, Georgia State University College of Law; Professor Orly Mazur, SMU Dedman School of Law; Professor Stephanie McMahon, University of Cincinnati College of Law; Professor Blaine Ginroku Saito, Harvard Law School; Professor Adam Thimmesch, University of Nebraska College of Law; Professor Elaine Waterhouse Wilson, West Virginia University College of Law