Woodworth Lecture Series

The Laurence Neal Woodworth Memorial Lectures in Federal Tax Law and Policy

Laurence Neal Woodworth: The Laurence Neal Woodworth Memorial Lecture series honors the memory of Laurence Neal Woodworth, a 1940 graduate of Ohio Northern University and long-time Chief of Staff of the Joint Committee on Taxation. Dr. Woodworth joined the staff of the Joint Committee on Taxation in 1944 after he received his masters degree in Economics from the University of Denver. He became Chief of Staff of the Joint Committee in 1964 and served with distinction in that position until he was appointed Assistant Secretary of the Treasury for Tax Policy, the principal tax policy official in the executive branch, in 1977. His term as Assistant Secretary ended suddenly with his death in 1977. In recognition of his service, he received the Alexander Hamilton Award, the highest decoration awarded by the Treasury Department. As Chief of Staff, Dr. Woodworth played an important role in shaping such landmark legislation at the Tax Reform Acts of 1969 and 1976 and the Employee Retirement Income Security Act (ERISA) of 1974. Dr. Woodworth had an encyclopedic knowledge of federal tax law and policy, and he was able to explain even the most complex legislative proposals clearly and simply. He was known for his bipartisanship in leading the Joint Committee, as well as for his gracious and kindly personality. Dr. Woodworth also was mentor and friend to economists and lawyers who went on to make outstanding contributions in government and in private tax practice. Dr. Woodworth also served his community and Ohio Northern with distinction. Dr. Woodworth was mayor of Cheverly, Maryland. He also served as a trustee of Ohio Northern from 1969-1977 and was instrumental in establishing endowed chairs in History and Political Science and in Economics and Business at Ohio Northern.

The Lecture Series: The lecture series was endowed by Dr. Woodworth's friends and associates. The lectureship is a fitting memorial to Dr. Woodworth because of his deep, long-standing concern for tax policy and the federal tax system. As David Brockway, a Washington tax attorney and colleage of Dr. Woodworth's has stated: "Dr. Woodworth was very concerned with having a rational tax system, one which both served the well-being of government and which was fair to people. He saw a fair tax system as being important in securing people's trust in their government." The lecture takes place annually in connection with the May meeting of the American Bar Association Tax Section. Lectures are published in the Ohio Northern Law Review (citations below).

New and Upcoming Lectures:

TBA

Previous Lectures:

2011 Pamela F. Olson: May 5th (Biography), “And Then Cnut Told Reagan . . . Lessons from the Tax Reform Act of 1986” (pdf)

2010 Thomas Barthold - May 6th (Biography) Tax Policy in the 21st Century: Challenges and Changes from the time of Larry Woodworth (pdf)

2009 Edward Kleinbard, (Biography) "The Role of Tax Expenditure Analysis in the Legislative Process"

2008 Michael Graetz, Justus S. Hotchkiss Professo Emeritus of Law and Professional Lecturer in Law, Yale Law School, "Meeting the Tax Policy Challenges of the 21st Century"

2007 John Buckley,"Tax Changes Since Woodworth's Time: Implications for Future Tax Reform"

2006 Paul Oosterhuis, " The Evolution of U.S. International Tax Policy: What Would Larry Think?"

2005 Panel discussion between, The Honorable William Archer, Ms. Pamela Olson, Prof. Michael Graetz, Ms. Lindy Paull, Mr. Mark McConaghy, Mr. Bernard M. Shapiro (Moderator) " The Role of Tax Policy in the Development of Tax Legislation: Larry Woodworth’s Era and Today", 32 Ohio N.U. L. Rev. 1 (2006).

2004 Joseph Bankman, Ralph M. Parsons Professor of Law and Business, Stanford University " Tax Enforcement: Tax Shelters, The Cash Economy, and Compliance Costs", 104 Tax Notes 185 (2004),reprinted in 31 Ohio N.U. L. Rev. 1 (2005).

2003 Lindy L. Paull, Recent Chief of Staff, Joint Committee on Taxation 2002 Fred T. Goldberg, Tax Lawyer, Skadden, Arps, Slate, Meagher and Flom, LLP " From FDR to W: The IRS as Financial Intermediary," 29 Ohio N.U. L. Rev. 1 (2002-2003).

2001 Lecture date moved to coincide with May, 2002 ABA Tax event - no lecture held in 2001 2000 Jerome Kurtz, Prof. Of Law, New York University School of Law "Two Cheers for the Income Tax", 90 Tax Notes 811, reprinted in 27 Ohio N.U. L. Rev. 161 (2000-2001).

1999 Harry L. Gutman, Partner, KPMG, LLP, heading Federal Tax Legislative and Regulatory Services. " Reflections on the Process of Enacting Tax Law", 86 Tax Notes 93 (2000), reprinted in 26 Ohio N.U. L. Rev.183 (2000).

1998 Kenneth W. Gideon, Partner, Wilmer, Cutler, and Pickering " Assessing the Income Tax: Transparency, Simplicity", Fairness, 81 Tax Notes 999 (1998), reprinted in 25 Ohio N.U. L. Rev. 101 (1999).

1997 Daniel Halperin, Stanley S. Surrey Professor of Law at Harvard Law School " Saving the Income Tax: An Agenda for Research", 77 Tax Notes 967 (1997), reprinted in 24 Ohio N.U. L. Rev.493 (1998).

1996 Boris I. Bittker, Sterling Professor of Law emeritus at the Yale Law School " Federal Income Taxation Then and Now", 74 Tax Notes 903 (1997), reprinted in 23 Ohio N.U. L. Rev. 617(1996-1997).

1995 Michael J. Graetz, Justus S. Hotchkiss Professor of Law at the Yale Law School " The Decline and Fall of the Income Tax"(Lecture not published).