Macroeconomic Stabilizing Effects of Tax Expenditures

University of Connecticut School of Law International Tax Lecture Series presents

Macroeconomic Stabilizing Effects of Tax Expenditures

A panel discussion with

• Lily Batchelder
• Yair Listokin
• Ruth Mason

Lily Batchelder specializes in taxation, with a particular emphasis on income taxation, wealth transfer taxation, tax incentives, and social insurance. Her research centers on the efficient design of tax incentives, distributional effects of wealth transfer taxes, and intersections between tax and social policy in addressing income disparities, economic insecurity, and barriers to intergenerational mobility. Apart from her academic work, Batchelder advises policymakers, public agencies, and nonprofit organizations on policy matters. Recently, she testified before the U.S. Joint Economic Committee on taxation and income volatility, and the Senate Committee on Finance on estate tax reform. She is the Co-Director of the Furman Academic Program.

Yair Listokin is an Associate Professor of Law at Yale Law School. Professor Listokin received his J.D. from Yale Law School in 2005, his A.B. /magna cum laude/ in Economics from Harvard in 1998, and his Ph.D. in Economics from Princeton in 2002. At Yale Law School, Professor Listokin was three times named the John M. Olin Prize Winner for the best student paper in law and economics, and he was a John M. Olin Fellow in Law and Economics. In 2005-2006, he clerked for The Honorable Richard A. Posner at the U.S. Court of Appeals, 7th Circuit. His primary research and teaching interests are business organizations, bankruptcy, contracts, corporate finance, and empirical legal studies. His additional interests are in federal income taxation and secured transactions.

Ruth Mason joined the faculty of the University of Connecticut School of Law in 2006. She received her B.A. in U.S. history from Columbia University and her J.D. from Harvard Law School. Professor Mason's research focuses on U.S. international taxation and taxation in the European Union. Prof. Mason has taught U.S. and European Community taxation in Austria and the Netherlands and in Fall 2008 she was a visiting professor at the Universitié Paris 1 (Panthéon Sorbonne). Prof. Mason is a member of the International Fiscal Association (IFA), and she served as U.S. National Reporter for the 2008 IFA Congress on tax discrimination.