Woodworth Lecture Series
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).
- 2015 “Prospects for Tax Reform,” David W. Camp, recent Chair, House Ways and Means Committee.
- 2014 “Global Trends and the Tax System” Douglas H. Shulman, former Commissioner of Internal Revenue Service 41 ONU L. Rev. 671 (2015)
- 2013 “A Brave New World: The Taxpayer Experience in a Post-Sequester IRS Environment,” Nina E. Olson, National Taxpayer Advocate, Internal Revenue Service, 139 Tax Notes 1189 (2013).
- 2012 "Where Rubber Meets the Road: A View of the Tax System from a Tax Administrator's Perspective Heather C. Maloy, Commissioner of Large Business and International Division, Internal Revenue Service, 39 ONU L. Rev. 1 (2013).
- 2011 "And then Cnut Told Reagan...Lessons from the Tax Reform Act of 1986" Pamela F. Olson, Leader Washington National Tax at PWC and former Assistant Secretary of Treasury for Tax Policy, 38 ONU L. Rev. 1 (2012).
- 2010 "Tax Policy in the 21st Century: Challenges and Changes from the Time of Larry Woodworth," Thomas A. Barthold, PhD, Chief of Staff of the Joint Committee on Taxation, 37 ONU L. Rev. 1 (2010)
- 2009 "The Role of Tax Expenditure Analysis in the Legislative Process" Edward Kleinbard, recent Chief of Staff, Joint Committee on Taxation, Ivadell and Theodore Johnson Professor of Law and Business, Gould School of Law, University of Southern California, 36 ONU L. Rev. 1 (2010).
- 2008 "Meeting the Tax Policy Challenges of the 21st Century" Michael Graetz, Justus S. Hotchkiss Professo Emeritus of Law and Professional Lecturer in Law, Yale Law School, 25 ONU L. Rev. 1 (2009).
- 2007 "Tax Changes Since Woodworth's Time: Implications for Future Tax Reform" John Buckley, Democratic Chief Tax Counsel, House Ways and Means Committee, 34 ONU L. Rev. 1 (2008).
- 2006 "The Evolution of U.S. International Tax Policy: What Would Larry Think?" Paul Oosterhuis, Partner, Skadden, Arps, Slate, Meagher, and Flom, 33 ONU L. Rev. 1 (2007).
- 2005 "The Role of Tax Policy in the Development of Tax Legislation: Larry Woodworth’s Era and Today" Panel discussion among, The Honorable William Archer, Ms. Pamela Olson, Prof. Michael Graetz, Ms. Lindy Paull, Mr. Mark McConaghy, Mr. Bernard M. Shapiro (Moderator) 32 Ohio N.U. L. Rev. 1 (2006).
- 2004 "Tax Enforcement: Tax Shelters, The Cash Economy, and Compliance Costs" Joseph Bankman, Ralph M. Parsons Professor of Law and Business, Stanford University 104 Tax Notes 185 (2004), reprinted in 31 Ohio N.U. L. Rev. 1 (2005).
- 2003 "From FDR to W: The IRS as Financial Intermediary" Lindy L. Paull, Recent Chief of Staff, Joint Committee on Taxation, 29 Ohio N.U. L. Rev. 1 (2002-2003).
- 2000 "Two Cheers for the Income Tax" Jerome Kurtz, Prof. Of Law, New York University School of Law 90 Tax Notes 811, reprinted in 27 Ohio N.U. L. Rev. 161 (2000-2001).
- 1999 "Reflections on the Process of Enacting Tax Law" Harry L. Gutman, Partner, KPMG, LLP, heading Federal Tax Legislative and Regulatory Services 86 Tax Notes 93 (2000), reprinted in 26 Ohio N.U. L. Rev.183 (2000).
- 1998 "Assessing the Income Tax: Transparency, Simplicity" Kenneth W. Gideon, Partner, Wilmer, Cutler, and Pickering Fairness, 81 Tax Notes 999 (1998), reprinted in 25 Ohio N.U. L. Rev. 101 (1999).
- 1997 "Saving the Income Tax: An Agenda for Research" Daniel Halperin, Stanley S. Surrey Professor of Law at Harvard Law School 77 Tax Notes 967 (1997), reprinted in 24 Ohio N.U. L. Rev.493 (1998).
- 1996 "Federal Income Taxation Then and Now" Boris I. Bittker, Sterling Professor of Law emeritus at the Yale Law School 74 Tax Notes 903 (1997), reprinted in 23 Ohio N.U. L. Rev. 617(1996-1997).
- 1995 "The Decline and Fall of the Income Tax" Michael J. Graetz, Justus S. Hotchkiss Professor of Law at the Yale Law School