Tax Policy Symposium 2006
October 27, 2006
The University of Minnesota Law
School
&
The Federalist Society for Law and Public Policy
Studies
A TAX POLICY CONFERENCE:
STATE TAX
INCENTIVES FOR ECONOMIC DEVELOPMENT
Friday, October 7,
2005
9:30 – 3:45
The University of Minnesota Law
School
4.5 CLE credits applied for
State governments routinely utilize tax incentive programs, credits, and
exemptions to attract economic development. Last fall, in
Cuno v.
DaimlerChrysler, a federal appeals court declared that an Ohio incentive tax
credit provision is unconstitutional as an impermissible, discriminatory
interference with interstate commerce. While the Cuno parties await a decision
on their request for Supreme Court review, Congress considers demands for
federal legislation regulating the scope of state tax competition for economic
development. Meanwhile, copycat litigation ensues challenging tax incentive laws
in other states, including Minnesota’s Job Opportunity Building Zones ("JOBZ")
and Biotechnology and Health Sciences Industry Zone programs, on federal and
state constitutional grounds.
- Was Cuno rightly decided?
- What are the implications of Cuno for state tax policy and economic
development efforts?
- Are tax incentive programs, credits, and exemptions to attract economic
development good policy or a destructive "race to the bottom"?
- What, if anything, should the federal government do to regulate these state
policies?
Join leading scholars and other participants in the judicial and legislative
debate in discussing these and other questions.
Select a link below to view the archived web cast.
For technical
information, see the bottom of this page.
|
Documents
- Agenda (with links to speaker profiles and supplementary
material)
|
 Introduction &
Welcome
Presentation on Pending Lititgation: Kevin Thompson, Legislative
Counsel, Council on State Taxation :
approximately 45 minutes (84
MB) |
The Merits and Implications
of Cuno v. DaimlerChrysler
Prof. Brannon Denning, Cumberland School of Law
Prof. Peter Enrich, Northeastern University School of Law
Prof. Kirk
Stark, UCLA School of Law
Prof. Edward Zelinsky, Benjamin N. Cardozo School
of Law :
approximately 1 hour 34 minutes (180 MB) |
The Merits and Implications
of Cuno v. DaimlerChrysler Question & Answer Session:
approximately 25 minutes (49 MB) |
Presentation on Pending
Federal Legislation
Prof. Walter Hellerstein, Univ. of Georgia School of Law
:
approximately 50 minutes (94 MB) |
|
The Wisdom and Efficacy of
State Tax Competition. Moderator: Prof. Myron Orfield, University of Minnesota
Law School
Prof. Peter Fisher, University of Iowa Graduate Program in Urban
and Regional Planning
Mr. Joel Michael, Legislative Analyst, Minnesota House
of Representatives Research Department
Prof. James Rogers, Texas A&M
University Department of Political Science
Mr. Arthur Rolnick, Director of
Research, Federal Reserve Bank of Minneapolis:
approximately 1 Hour
45 minutes (197 MB) |
You must have RealPlayer version 10 installed on
your computer before you can view this archived webcast. Download
RealPlayer here. More information available in Technical
Requirements.
You may also use the Real Alternative Media Player
Classic (for technically advanced users only).
 |
|
|
The Federalist Society
for Law and Public Policy
Studies
|
