Date and Time
Thursday, April 24, 2014 at 4 p.m.
Warren Hall, Grace Courtroom
Progressive Tax or Progressive Fiscal System?
Americans largely take for granted that our tax system should be “progressive.” But why is that desirable? This presentation will analyze the normative foundations of progressive taxation, and argue that the instinct ultimately is misguided: what those who favor progressivity should care about is a progressive fiscal system. The two are not synonyms: even regressive taxes can lead to progressive fiscal outcomes.
The slides from this presentation are available in the "Download Attachment" link on the right side of this webpage.
About the Speaker
Edward D. Kleinbard is a professor of law at University of Southern California Gould School of Law and a fellow at The Century Foundation. Before joining USC Law, Kleinbard served as chief of staff of the U.S. Congress’s Joint Committee on Taxation (JCT). The JCT staff are the nonpartisan tax resource to Congress, helping legislators to formulate legislation, writing analyses of legislative proposals or tax issues of interest to the Congress, and estimating the revenue consequences of legislative proposals. Prior to his appointment to JCT, Kleinbard was a partner in the New York office of Cleary Gottlieb Steen & Hamilton LLP for over 20 years.
Kleinbard's work focuses on the taxation of capital income, international tax issues and the political economy of taxation. His recent papers include "Stateless Income" (Florida Tax Review), "The Lessons of Stateless Income" (Tax Law Review), "The Better Base Case" (Tax Notes), "Paul Ryan's Roadmap to Inequality" (Tax Notes), "Herman Cain's 9-9-9 Plan" (Tax Notes), "Tax Expenditure Framework Legislation" (National Tax Journal) and "An American Dual Income Tax: Nordic Precedents" (Northwestern J. of Law and Social Policy). Kleinbard has testified before Congress on tax policy matters and has written opinion pieces for the New York Times, the Huffington Post, CNN.com and other media outlets.
Kleinbard received his JD from Yale Law School and his MA in History and BA in Medieval and Renaissance Studies from Brown University.
The University of San Diego School of Law is a State Bar of California-approved provider of MCLE and Legal Specialization in Taxation Law credits and certifies that this event is approved for 1.0 hour of general MCLE credit and 1.0 hour of Legal Specialization in Taxation Law credit. Credit is available only to those who attended the lecture in person.
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.
Location and Directions
- From the North: Use I-5 South, exit Sea World Dr. & Tecolote Rd. and proceed left at stoplight toward Morena Blvd. Turn right on Morena, left on Napa, and left on Linda Vista Rd. Travel to the second stoplight to USD's East (Main) entrance, turn left and enter campus.
- From the South (or the airport): Use I-5 North, exit Morena Blvd. (signs will say: Morena Blvd. use I-8 East) Stay to the right and follow the signs for Morena Blvd. Take the first right onto Linda Vista Rd. Travel to the third stoplight to USD's East (Main) entrance, turn left and enter campus.
- From the East: Use I-8 West, exit at Morena Blvd., go right onto Linda Vista Rd. and travel to the third stoplight to USD's East (Main) entrance, turn left and enter campus.
Once you have entered campus (from all directions): From the East (Main) entrance, stop at the entrance kiosk to obtain a complimentary visitor parking permit. Please be sure to obtain a permit and display it in your vehicle. Parking is available in the Mission Parking Structure across the street from the kiosk. Warren Hall is the third building on the left side of Torero Way (immediately after passing the kiosk).