Yesterday at the University of Toronto Law School’s Tax Law and Policy Workshop, I gave a talk concerning my new paper, “Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location Specific Rents.”

The slides are available here. I’ll soon be posting a revised version of the paper on SSRN; the currently posted version is a bit out of date.

It was very nice seeing the folks there. But if you do enough travel, you have to take the rough with the smooth occasionally. Yesterday’s fun was having a flight delay of nearly 2 hours when I had only 90 or so minutes of margin built in (due to the previous day’s tax policy colloquium at NYU). By running through the airport etc. I managed to get there only 10 to 15 minutes late.

Today was almost even more fun, as the person at the hotel front desk simply forgot to make the wake-up call that they had in their book. Since it was at 4:45 am, the omission could have been rather consequential, had I not also set my phone.