Sessions Information

  • January 9, 2026
    8:00 AM - 9:15 AM
    Session Type: Section Programs
    Session Capacity: N/A
    Location: Hilton New Orleans Riverside
    Room: Churchill B1
    Floor: Second Floor

Sessions Description

  • This panel will explore the impacts of shifting revenue sources from income taxes to tariffs as well as the decline in enforcement due to DOGE cuts to the IRS. The panel will examine the impact of these policies on poverty. Tariffs will likely have a regressive effect, affecting lower income Americans more heavily, and presenting the question of how the tax context might change or narrow the President’s tariff powers, including through statutory interpretation. At the same time, the reduction in IRS funding will cause enforcement efforts, particularly those targeting wealthy taxpayers, to decline. Overall tax compliance will likely suffer.
Session Speakers
Wayne State University Law School
Speaker

University of Oregon School of Law
Moderator

The University of Texas School of Law
Speaker

American University, Washington College of Law
Speaker

Tax Analysts
Speaker

Session Fees
  • Taxation, Sponsored by Poverty Law: Tariffs, Taxes, and Enforcement: Consequences for Richer and Poorer Americans: $0.00