Richard Crawford Pugh Lecture on Tax Law & Policy Presents Deborah Schenk

This event occurred in the past

Date and Time

  • Monday, March 27, 2017 from 4:00 p.m. to 6:00 p.m.

Location

Warren Hall, Grace Courtroom (3rd Floor)

5998 Alcala Park San Diego, CA 92110

Cost

0

Details

Topic

"Horizontal Equity Redux"

For many decades, tax policy scholars have defined “equity” in terms of “horizontal equity” and “vertical equity.”  In recent years the concept of horizontal equity has come under attack on two grounds:  first, that it has no content independent of vertical equity, and second, that its classic definition preferences pretax income without any justification.  Yet, the concept has remarkable staying power.  All major law casebooks reference horizontal equity, as do many scholarly articles.  This lecture explores why that is so and offers both an explanation and a justification for its continued use as a principle of tax policy.

MCLE Credit

The University of San Diego School of Law is a State Board of California-approved MCLE provider and certifies that this activity is approved for 1 hour of general credit.

Registration

This event is free, but reservations are required. A reception will follow in the Warren Hall Faculty Reading Room (2nd Floor).

 

About the Speaker

Deborah Schenk is a Ronald and Marilynn Grossman Professor of Taxation Emerita and Editor-in-Chief of the Tax Law Review at New York University School of Law. Schenk has produced numerous articles and three books: Federal Taxation of S Corporations, Federal Income Taxation, Principles and Policies, which she wrote with Professor Michael Graetz of Columbia, and Ethical Problems in Federal Tax Practice, which she wrote with the late Professor Bernard Wolfman of Harvard and Professor Diane Ring of Boston College Law School. Schenk actively serves the New York State Bar, where she has been on the Executive Committee of the Tax Section and is a past Chairman of the Committee on Professional Ethics. On the national level, she is a past member of the Council of the ABA Tax Section, past Vice President of the American Tax Policy Institute, a director of Tax Analysts, and a member of the ALI and the American College of Tax Counsel.

A Stone Scholar at Columbia University, Schenk received her J.D. in 1972. In 1976, she was awarded an LL.M. from NYU School of Law and has visited at Harvard and Yale Law Schools. Schenk has an abiding interest in the problems of low-income taxpayers. She has testified several times before various congressional committees on reform proposals that would affect this group and for many years provided pro bono tax advice for low-income taxpayers.

 

 

Registration

This event is free, but reservations are required. A reception will follow in the Warren Hall Faculty Reading Room (2nd Floor).

MCLE

The University of San Diego School of Law is a State Board of California-approved MCLE provider and is currently evaluating credits for this activity.

 

About the Richard Crawford Pugh Lecture on Tax Law & Policy

The Richard Crawford Pugh Lecture on Tax Law & Policy brings a distinguished practitioner, judge or government official who has played a significant role in shaping U.S. and international tax policy to the law school each year to discuss current and developing tax law and policy trends. The endowed lecture was established in 2009 in honor of the long and illustrious career of USD's Professor of Law Emeritus Richard Crawford Pugh

Parking

The event will take place in the Grace Courtroom of Warren Hall at the University of San Diego. To get to Warren Hall, please enter through the east/main entrance on Alcala Parkway and park in the structure located slightly to the right of the kiosk. Warren Hall is the third building on your left as you walk west towards campus.

Visitors are required to pay for parking on campus. Rates are as follows:

  • 30 minutes - $0.75
  • 1 hour - $1.50
  • 2 hour - $3
  • 4 hours - $4
  • Full Day - $8

Please note your vehicle license plate number as USD operates as a pay-by-plate system. You will need this information as you pay at the pay station.

Deborah Schenk

Post Contact