LMU Loyola Law School’s annual Faculty Workshop Series and Tax Policy Colloquium are both underway, inviting top legal scholars to present their research and engage in discussion with Loyola faculty and other law faculty from around the world.
The Faculty Workshop Series invites leading legal scholars from across the country to share their papers-in-progress with LLS faculty, receive feedback, and engage in discussion on their work in a colloquium setting. Nine faculty from UC Berkeley, NYU, Princeton, and other law schools will come to the Loyola Law School campus to participate in the series over the 2023-24 academic year.
The University of Nebraska’s Elana Zeide kicked off the Faculty Workshop Series on Oct. 12. In her paper, “Student Privacy’s Half-Century of Student Neglect: A Critical Examination and (Re)conceptualization,” Zeide gives an overview of student privacy regulations and legislation including the Family Educational Rights and Privacy Act (FERPA) and the recently passed Parents Bill of Rights Act. She organized existing student privacy legislation into two paradigms: a school-centric paradigm, which serves the needs and interests of schools to obtain information about their students, and a parents-centric paradigm, which gives parents the ability to receive information about their children and their education. However, Zeide proposed the need for a new, student-centric paradigm that truly protects students’ interests and their right to privacy.
“Scholarship needs to consider privacy’s downsides – that it’s not just an unparalleled good, that it can be weaponized,” Zeide said. “I will be extending this research by looking at children’s online safety laws, parents’ bills of rights, and what I’m coining “the new law of education”: that it’s important for education law scholars and policymakers to consider the important role of information governance in impacting education policy.”
After Zeide’s presentation, the faculty in attendance gave thoughtful feedback about the paper and raised questions about where Zeide’s future research might lead. Many even stayed past the official end of the workshop to continue the discussion. See full schedule here.
The Tax Policy Colloquium, which is held virtually most Mondays throughout the fall semester, invites tax experts and scholars to share their latest research and comment on each other’s work. Faculty from MIT, University of Warwick, UC Davis, Georgetown and more have discussed topics including climate provisions in the Inflation Reduction Act, domestic childcare workers’ tax experiences, and tax treatment of cancellation of debt (COD) income. Because the series is held on Zoom, faculty from across the country often drop in. See full schedule here.
At the Oct. 23 Tax Colloquium session, the University of Florida’s Yariv Brauner discussed new ideas for taxation of people across borders. He argued that the old taxation models, which depended on people living and working in largely the same place, do not adequately address recent changes in society.
“Can residence taxation still be legitimate today in light of increased mobility of people, the tremendous ascent of remote work, and digital nomads that unlike brain drain, now we see moving from developed countries to developing countries?” Yariv said. He proposed moving toward source taxation instead, which awards exclusive taxing rights of income earned by all individuals to the source states of such income, not the person’s residence.
