Narrowing the Tax Gap
The second Deals Roundtable, entitled "Narrowing the Tax Gap," took place on October 14, 2005, from 12:00 p.m. to 5:30 p.m., at Columbia Law School. The Roundtable focused on issues related to tax compliance, enforcement, and substantive innovations aimed at improving tax administration.
We would like to thank all participants for making this Roundtable an informative and successful event. Click here for a list of attendees.
Dean David Schizer, Columbia Law School, provided opening comments, followed by a luncheon presentation on current Internal Revenue topics by Donald Korb, Chief Counsel of the Internal Revenue Service.
Marvin Chirelstein, Columbia Law School, and Lawrence Zelenak, Duke Law School, presented their article, "A Note on Tax Shelters" (publication forthcoming in the Columbia Law Review), with comments by James Peaslee, Cleary, Gottlieb, Steen & Hamilton LLP.
Michael Schler, Cravath, Swaine & Moore LLP, discussed his article on the "Effects of Anti-Tax Shelter Rules on Non-Shelter Tax Practice" (publication forthcoming in Tax Notes), with comments by Daniel Shaviro, NYU Law School.
Alex Raskolnikov, Columbia Law School, also presented his paper, "An Economic Analysis of Tax Enforcement and the Self-Adjusting Penalty" (publication forthcoming in the Columbia Law Review), with comments by Diana Wollman, Sullivan & Cromwell LLP.
Closing remarks were provided by George Yin, Chief of Staff, U.S. Congressional Joint Committee on Taxation.
