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NTA
NETWORK
Issue
The
National Tax Association has been an important positive influence on my
professional career, and I hope it has been and will be for yours. From
attending the policy symposiums and annual conferences, recognizing
significant contributions with special NTA awards, reading and publishing
articles in the National Tax Journal,
and participation in special tax policy events, NTA provides many
opportunities for its members. But the most rewarding benefit from involvement
with NTA has been the opportunity to meet, work with, learn from, and enjoy
friendships with professional colleagues interested in improving tax policy
and tax administration. The
principal goal of my one-year tenure as NTA president is to have the
Association facilitate increased networking and teaming opportunities among
our interdisciplinary membership. I
learned at the U. S. Treasury’s Office of Tax Policy how wrong a solo
economist could be in conducting legislative analysis without talking to tax
attorneys and knowledgeable business people. I’ve also seen how a team of
economists, lawyers, accountants, and others can bring enhanced and new
perspectives to a tax policy issue. As Fritz Scheuren, former IRS Statistics
of Income Director and President-elect of the American Statistical
Association, has commented, we all work in the social
sciences, and we do better science working socially as teams and across
disciplines. This
new quarterly communication, NTA
NETWORK, is designed to help you take greater advantage of the benefits of
your NTA membership, particularly the potential for networking, teaming and
sharing of ideas, and seizing opportunities available to members. Thus, the NTA
NETWORK will be a forum for welcoming new members, noting important events
in our members’ careers, highlighting current research interests of some
members, and identifying opportunities for members to volunteer to help the
organization and participate in additional activities. Networking
and teaming will increase if we know more about each other. For example, I am
impressed by the interdisciplinary nature of the NTA membership, but I also
admit that NTA doesn’t know enough about all of our members. Thus, we plan
on asking each member to share a description of his or her training,
interests, and current research areas, in a membership database. We think this
database will help members form informal groups as new topics emerge in the
policy arena so they can share their research and ideas. Keep an eye out
for the membership interest survey in a separate mailing. I
look forward to talking with each of you over the coming year to help maximize
the benefits from your NTA membership. We are interested in new ideas and
suggestions to improve NTA, and want to provide members with more volunteer
opportunities. Please don’t hesitate to contact me with your ideas and
thoughts. I can be reached at 202-327-8817 or Tom.Neubig@ey.com.
Tom Long
before I became executive director, the National Tax Association was an
important part of my professional life. The National
Tax Journal was (and is) my favorite journal—both for keeping up
professionally and as a publication outlet. Our Annual Conference is an
opportunity to meet with colleagues to exchange ideas. As a non-Washington
member, I found the Spring Symposium especially useful in keeping abreast of
developments at the federal level. The membership of the NTA has always had a
camaraderie and sense of purpose that is unmatched in any other professional
organization that I know. The
NTA leadership has worked hard in recent years to enhance the benefits of NTA
membership. Our recent presidents (Gene Steuerle, Gary Cornia, and Tom Neubig)
have been deeply involved in promoting the Association, including the
establishment of an Executive Committee. The NTA Board has also become more
active in NTA affairs, especially on the membership front. The program chairs
for our two yearly meetings have produced outstanding programs in recent years
that have generated increased attendance and interest. Finally, our office
staff members, Joan Casey and Betty Smith, continue to handle our affairs in a
friendly and efficient manner. The
new NTA NETWORK is our effort to
increase the value of NTA membership by increasing communication about NTA
affairs and the activities of our members. We hope you will submit information
about your activities and events for inclusion in future issues.
Fred
ANNUAL
SPRING SYMPOSIUM Holiday
Inn Capitol John
McClelland, Program Chair The
program for the 2004 Spring Symposium is taking shape. The theme is Tax
Policy in Transition. Topics will include trends underlying the budget
situation, federal-state relations, corporate tax reporting and tax shelters,
pension changes and savings, and international tax. In addition, lessons from
the career of the late Bruce Davie will serve as the basis of discussion of
the role of public policy analysts in our tax system. More details will be
shared shortly. Make
hotel reservations directly at 202-479-4000. NTA
has blocked a limited number of rooms at $159.
The cutoff date is April 23. The registration fee is $165 ($190 if also
attending the Friday afternoon State-Local Tax Program). The program and forms
will be available at www.ntanet.org. STATE-LOCAL
TAX PROGRAM Holiday
Inn Capitol For
the second consecutive year, NTA will sponsor a special program on state and
local tax issues following the annual Spring Symposium. This year’s program
will focus on the state taxation of
business, in particular the role of the corporate income tax. The
program will begin with a luncheon address by Richard
Pomp, Professor of Law, A
highlight of the program will be two
panel discussion roundtables. Each roundtable will include a diverse set
of discussants with unique perspectives on state taxation of business
generally and the state corporate income tax in particular. Harley
Duncan (Federation of Tax Administrators) and Doug
Lindholm (Council on State Taxation) will each moderate one of the panel
discussions. We hope for a lively debate a productive exchange on the future
taxation of business by state and local governments. The
registration fee is $50 for just the State-Local Tax Program ($190 if also
attending the Spring Symposium). The program and forms
will be available at www.ntanet.org. ANNUAL
CONFERENCE CALL
FOR PAPERS DEADLINE
97TH
ANNUAL CONFERENCE ON TAXATION Laura
Kalambokidis, Program Chair The
97th Annual Conference on Taxation will cover a broad range of topics,
including, but not limited to, taxation and tax policies; expenditure
policies, government budgeting; intergovernmental fiscal relations; and
subnational, national, and international public finance. You
are invited to submit a proposal for a contributed paper or for a complete
session. Please also let us know if you would like to be considered as a
moderator or discussant for a conference session. Decisions concerning the
inclusion of papers and sessions will be announced in June. For
details, see Call for Papers at www.ntanet.org.
Contact Laura Kalambokidis, Department of Applied Economics, OUTSTANDING
DOCTORAL DISSERTATIONS 35TH
ANNUAL COMPETITION DEADLINE
NTA
awards an annual prize for the doctoral dissertation that makes the most
significant contribution to the field of government finance and taxation. The
winning entry receives $2,000 and the opportunity to adapt the manuscript for
publication in the National
Tax Journal. Two honorable mention awards of $1,000 each may be
given for other outstanding entries. Papers
based on the dissertations will be presented at the 97th Annual
Conference on Taxation in Dissertations
may be on any topic in government finance, including taxation, debt and fiscal
policy, public choice, expenditures, budgeting, administrative and management
science applications, program analysis, and policy evaluation. All
graduate students at accredited Application
and nomination forms
may be downloaded from www.natnet.org.
For further information, contact the National Tax Association at
202-737-3325 or natltax@aol.com.
ENCYCLOPEDIA
UPDATE We
are about to begin updating the Encyclopedia
of Taxation and Tax Policy. The encyclopedia was a project conceived and
sponsored by NTA, and the great majority of the authors of the approximately
200 entries were NTA members. The Encyclopedia
was a very successful undertaking, and was the winner of the prestigious
Choice Award. We will be contacting the authors of existing entries as well as
arranging for new entries and authors to update entries. We
appreciate the cooperation of the membership of the NTA, who made this project
possible, and ask for your help in moving forward with a revision. Please
contact any of the editors with comments or suggestions, including proposals
for new topics: Joe Cordes, cordes@gwu.edu;
Bob Ebel, rebel@worldbank.org
; Jane Gravelle,
jgravelle@crs.loc.gov. RESEARCH
NEWS
FROM In
May 2003, NTA members and Andrew Young School of Policy Studies faculty
members James Alm, Jorge
Martinez-Vazquez, and Sally
Wallace hosted a conference to highlight the state of knowledge of
taxation of the hard-to-tax, to present new thinking about the issue, and to
analyze useful policy options. The
goal of the conference was to take a hard, objective look at the many
different aspects of taxing the hard-to-tax, as well as the different
approaches that have been employed around the world. The proceedings of the
conference will be published in the forthcoming Elsevier book Taxing
the Hard-to-Tax: Lessons from Theory and Practice. Jim
Alm, Jorge Martinez-Vazquez, and Fritz Schneider ( Other contributors include Dave Sjoquist, Kelly Edmiston, and Mark Rider (AYSPS), Francois Vaillancourt (University of Montreal), Victor Thuronyi (IMF), William Randolph (U. S. Treasury), Brian Erard (B. Erard & Associates), Chih-Chin Ho (IRS), Dmitri Romanov (Bank of Israel), William Fox and Matthew Murray (University of Tennessee), Indira Rajaraman (National Institute of Public Finance and Policy, New Delhi), Michael Engelschalk and Luis Alvaro Sanchez (The World Bank), Gerard Chambas and Catherine Araujo-Bonjean (Chargé de Recherche CNRS, CERDI-Université d’Auvergne), and Milka Casanegra (International Monetary Fund). The conference proceedings are on-line at http://isp-aysps.gsu.edu/academics/conferences/conf2003/index.html. MEMBER
NEWS James
Alm, of the Andrew
Young School of Policy Studies at Robert
Carroll was
appointed Deputy Assistant Secretary (Tax Analysis) at the U.S. Treasury
Department in December 2003. Bob was previously at the Congressional Budget
Office, Council of Economic
Advisers, and Treasury’s Office of Tax Analysis. Diane
Lim Rogers has
been appointed Chief Economist, Democrats, David
Sjoquist, of the
Andrew Young School of Policy Studies at Let
us know of new responsibilities and promotions for you or your colleagues for
the next NTA Network by sending a note to Joan Casey at natltax@aol.com.
NATIONAL
TAX JOURNAL MARCH
2004 CONTENTS The
Use of an Econometric Model for Estimating Aggregate Levels of
Property Tax Assessment within Local Jurisdictions –Keith
R. Ihlanfeldt Errors-in-Variables and Estimated Income and Price Elasticities of Charitable Giving–David Joulfaian and Mark Rider Macroeconomic Implications of the Earned Income Tax Credit–Ryan D. Edwards Charitable
Giving and Charitable Gambling: An Empirical Investigation–Amornrat
Apinunmahakul and Rose Anne Devlin Do
Foreign Multinationals’ Tax Incentives Influence Their
Gene
Amromin, Board of
Governors, Federal Reserve System Patricia
M. Anderson, John
E. Avault, Bruce
Baker, Karie
Barbour, Peter
Michael
Brostek, U.S.
General Accounting Office Paul
F. Byrne, Pablo
Camacho-Guitierrez,
Deborah
A. Carroll, Elizabeth
Chorvat, Waheeda
Karen
Smith Kirsten
A. Cook, Michael
John
R. Corlett,
Federation for Community Planning, Ann
Courter, Voices for
Charlotte
Crane, Ellen
Brian
A. Cromwell, The
Ballentine Barbera Group, Janet
Currie, John
Darcy, University
of Texas-Pan American Maneesha
Date, Voices for Natalie
Alison
F. DelRossi, St.
Lawrence University Robert
Dennis,
Congressional Budget Office David
Denslow, John
W. Dundon,
Herman’s World of Sports Nada
Eissa, James
M. Elenski,
Colorado Fiscal Policy Institute David
A. Ellis,
Federation for Community Planning, Stephen
S. Everhart,
Overseas Private Investment Corporation Maureen
S. Farrell,
Colorado Fiscal Policy Institute Sherri
Farris, Lori-Lynn
French, Teresa
Garcia-Mila,
Universitat Pompeu Fabra, Valerity
D. Gauzshtein, Shelley
Diane
Gibson, Tony
Gilburt, Reznick
Fedder & Silverman, Baltimore Austan
Goolsbee, David
Gordon, Nora
Gordon, Rick
Elisabeth
Gugl, Jeffrey
Guilfoyle, Revenue
& Tax Analysis, Doug
Hall, Jonathan
Hart, Robert
Harvey, Joint
Committee on Taxation, Bradley
T. Heim, Michael
Hicks, Steve
Hill, Kan
Kuang Huei, Dass
International Corporation, Christian
R. Jaramillo,
University of Elizabeth
Jordan, Joo
Mi Kim, Ernst &
Young Fred
Ed
Lazere, DC Fiscal
Policy Institute Michael
Leachman, Tessa
Leftwich, Patrick
Lester, Maryland
Budget & Tax Policy Institute Lan
Liang, Clifford
Allen Lipscomb, Jun
Ma, Cathryn
Marsh, Ernst &
Young Jim
Antonio
Martins, Gustavo
Mazza, Evelyn
A. McDowell, Michael
McKee, Elaine
Susan
Bruce
D. Meyer,
Northwestern University Gerald
J. Miller, Jodi
Noel Miller, Ohio
Department of Taxation Kevin
S. Milligan, Scott
Moody, The
Tax Foundation Gregory
Myers, Reznick
Fedder & Silverman, Baltimore Ray
Nelson, Meili
Niu, Nina
E. Olson, Internal
Revenue Service Elizabeth
Opalka, AYCO, Richard
M. Peck, Francisco
Perez-Gonzalez, Bruce
Perlstein, Maria
Perozek, Board of
Governors, Federal Reserve System Lise
Potvin, Department
of Finance-Canada Sarah
Reber, Margaret
Reed, W.
Robert Reed, Jeffrey
Sachse, Emmanuel
Saez, Ellen
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