Document Type

Preface

Publication Date

2007

Abstract

In October 2005, a group of distinguished tax experts from both the European Union and the United States convened at the University of Michigan Law School for a conference on 'Comparative Fiscal Federalism: Comparing the US Supreme Court and European Court of Justice Tax Jurisprudence.' The conference was sponsored by the Law School, the European Union Center, and Harvard Law School's Fund for Tax and Fiscal Research. Attendees from Europe included Michel Au jean, the principal tax official at the EU Commission, Servaas van Thiel, chief tax advisor to the EU Council, Michael Lang (Vienna) and Kees van Raad (Leiden), who run the two largest tax LLM programs on the European continent, and many other distinguished guests. The US contingent included Michael Graetz of Yale Law School, Alvin Warren of Harvard Law School, Walter Hellerstein of the University of Georgia (widely recognized as the preeminent US state tax scholar), and other important academics. Michigan was represented by Kyle Logue and Daniel Halberstam of the Law School, James Hines of the Economics Department, and myself as conference organizer.

Comments

Reprinted from Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence, EUCOTAX Series on European Taxation 14, (2007), xvii-xviii, with permission of Kluwer Law International.


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