Jurisprudential Perspectives on Taxation

Por Jorge Luis Fabra Zamora (jorgefabraz@gmail.com)

Jurisprudential Perspectives of Taxation Law
Invitation and Call for Papers
A Colloquium of The Victoria University of Wellington and Cornell University

Conveners: Professor John Prebble (VUW) and Professor Bradley Wendel (Cornell)

Invitation to a Colloquium of Eight Seminars at Cornell University, Ithaca, NY
Monday and Tuesday, 24 and 25 September 2012

THE COLLOQUIUM will focus on analytical and normative legal philosophy as applied to income tax law, examining judicial reasoning in income tax cases. Seminars will examine such questions as: do legal philosophers’ expositions of the nature of law adequately explain the nature of income tax law? What light do theories of jurisprudence that have not traditionally examined income tax law shed on this question? What is the relationship between law and morality in the context of income tax? Contributions are welcome on all topics of taxation law. (Discussion will generally not be concerned with broad topics of fiscal policy, or, for instance, on whether governments should use taxes to redistribute wealth.) The proposed seminars, which may be adjusted depending on the interests of participants, are:
    24 September (9.00 – 17.00)
    1. Ectopia of income tax law
    2. Fictions of income tax law
    3. Form and substance
    4. Statutory and treaty interpretation

    25 September (9.00 – 17.00)
    5. Autopoiesis and income tax law
    6. Penalties
    7. Anti-avoidance rules and the rule of law
    8. Avoidance and morality
Cost: There is no charge for attendance or for materials. Participants bear their own costs of travel, accommodation, and sustenance.

Eligibility: Most participants will be members of research institutes and university faculties, though there is space for a number of thesis students, legal practitioners, and independent scholars. Most participants will be scholars of taxation law, economics, or accounting, but legal and general philosophers are particularly welcome. Numbers will be limited to promote opportunities for discussion.

Materials: Consult Professor Prebble’s personal page, which has an index to papers on Jurisprudential Perspectives of Taxation Law on the SSRN site, to find a compilation of philosophical writing, available for free download, on which discussion or writing at the colloquium may be based.

Antecedents: This colloquium will develop themes addressed in earlier colloquia in this series: Prebble-Vording, Universiteit Leiden, 2005, Prebble-Chowdry, King’s College London, 2006, Prebble-Grau, Universidad Complutense de Madrid, 2008, and Prebble-Greggi, L’Università degli Studi di Ferrara, 2010.

Registration and offers of papers: Write by e-mail (no special form) to the conveners, vuw-cornell-colloquium@vuw.ac.nz. Please include name, salutation, and full contact details (postal and courier).

Form of papers: Initial outlines, leading to developed papers, are preferred, but the conveners will consider partially developed papers that will accompany oral addresses.

Papers at incubation stage: Projects for feedback to authors at short incubation sessions are welcome.

Registrants who would welcome suggestions about writing papers that analyse tax law from a jurisprudential perspective are warmly invited to contact Professor Prebble.

Accommodation: There is a block booking under Law School Taxation Colloquium, $135/night at the Hilton Garden Inn, Ithaca (20 minutes’ brisk walk to Cornell Law School, steepish hill, 0.8 miles, 1.3 kilometres.) Alternatively, the Statler Hotel is 650 metres from the colloquium but more expensive.

Registrations received by 13 July 2012 will have priority.