Formulary Tax Briefing and Reception
Tax Analysts conducted a balanced tax policy discussion on corporate income taxation under formulary apportionment, which was moderated by Martin Sullivan, Chief Economist at Tax Analysts.
Arm's Length Standard - Presented by Kimberly Clausing
Kimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College. Her current research studies the taxation of multinational firms, examining how government decisions and firm behavior interplay in an increasingly global world economy. Professor Clausing has received two Fulbright Research awards, supporting research in Belgium (1999-2000) and Cyprus (2012). Her research has also been supported by external grants from the National Science Foundation, the Smith Richardson Foundation, the International Centre for Tax and Development, and the U.S. Bureau of Economic Analysis. She has worked on related policy research with the Hamilton Project, the Brookings Institution, and the Tax Policy Center.
Formulary 101- Presented by Reuven Avi-Yonah
Reuven S. Avi-Yonah, the Irwin I. Cohn Professor of Law and director of the International Tax LLM Program at University of Michigan, specializes in corporate and international taxation. He has served as a consultant to the U.S. Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition, and is a member of the steering group for OECD's International Network for Tax Research. He is also a trustee of the American Tax Policy Institute, a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University's Centre for Business Taxation.
Formulary Apportionment: Pros and Cons - Presented by Rosanne Altshuler
Rosanne Altshuler is a Professor of Economics at Rutgers University and Chair of the Department of Economics. She returns to the Chair position after serving as the Dean of Social and Behavioral Sciences. Rosanne is currently an editor of the Policy Watch section of International Tax and Public Finance. She has served as editor of the National Tax Journal and as a member of the Board of Directors of the National Tax Association, the Panel of Economic Advisers of the Congressional Budget Office and the Board of Trustees of the American Tax Policy Institute. Rosanne has also been active in the policy world serving as Director of the Urban-Brookings Tax Policy Center, Senior Economist to the 2005 President’s Advisory Panel of Federal Tax Reform, and Special Advisor to the Joint Committee on Taxation.
Implications for Tax Reform - Presented by Susan Morse
Susan Morse joined the University of Texas law faculty in 2013. She studies and writes about international tax reform and tax compliance; and has taught federal income tax, business tax, international tax, and tax policy courses. In 2013, she will also serve as the Abe Greenbaum Fellow at the University of New South Wales School of Taxation and Business Law, Sydney. Professor Morse clerked for the Honorable Michael Boudin of the United States Court of Appeals for the First Circuit and spent seven years in business tax practice at Ropes & Gray, Boston and Wilson Sonsini Goodrich & Rosati, Palo Alto.