NTA
NETWORK
Issue
Three
September 2004
Contents
-
From the NTA President: President's Message
FROM THE NTA PRESIDENT-President's Message
A major strength of the National Tax Association is its interdisciplinary membership. In a world that is increasingly specialized and segmented into homogeneous groups (e.g., 500+ cable TV channels, niche associations), it is important to have a forum and network where professionals with different training can advance the state of knowledge together. Many major advances have been where different specialties have combined forces to fill in gaps of our knowledge.
Our recent NTA membership survey revealed the interdisciplinary training of our members. Almost one in five NTA members has received formal training in more than one discipline! Although economists are the largest group, more than half of the members cite non-economics training: 14% accountants, 5% business administration, 12% law, 15% public policy, and 5% other.
An
excellent opportunity for networking with our diverse membership, including
members from 24 countries, is our Annual Conference on November 11-13. The
program committee has put together an excellent program, and there is nothing
like the face-to-face meetings in the hallways and being able to ask your
specific questions to really learn of and about new issues and research
findings.
We
have formed new committees for two important initiatives. The first is an NTA
Committee on Student Membership, led by Matt Murray and Sally Wallace. Another
committee is being formed to prepare for the 100th Anniversary of the
Association in 2007. If you are interested in helping on either of these two new
committees, please contact Joan Casey at Natltax@aol.com.
This is an excellent opportunity to have fun and help the Association.
Tax policy continues to be a predominant issue in our national affairs, and there is no more important time for the NTA’s mission of “fostering the study and discussion of complex and controversial issues of tax theory, practice and policy.” That study and discussion is enhanced by the NTA’s interdisciplinary membership and focus. Let’s celebrate our diversity as well as our common goal of “sound tax policy and wise administration.”
Dear
NTA Colleagues,
On behalf of the National Tax Association Board of Directors and the Program Committee, it is my pleasure to invite you to Minneapolis for the 97th Annual Conference on Taxation, November 11-13, 2004. Join us to share ideas on today’s top public finance issues, drawing on the most advanced thinking and research by NTA colleagues.
The program is outstanding, thanks to the work by Program Chair Laura Kalambokidis of the University of Minnesota and the Program Committee. There is definitely something for everyone, whether your interests are international, national, state, local, or intergovernmental - just take a look at the Program at a Glance.
We are excited to host NTA in Minneapolis, which has been called the jewel of the Midwest. The city is friendly and vivacious, with an energetic downtown bustling day and night. And the Mississippi River winds through it.
The
Marriott City Center is connected by skyway to 62 blocks - you never have to
worry about the weather. Nicollet Mall, major shopping venues (City Center
Mall, Marshall Field’s, Saks Fifth Avenue, Brooks Brothers, to name a few),
and dozens of restaurants are right at your fingertips. Then there are the
Hennepin Avenue Theater District, Block E and Warehouse District dining and
entertainment areas, and the Target Center and HHH Metrodome for concerts and
sports - a truly eclectic mix.
If
you prefer museums, there are 35 of them, with major collections currently at
the Minneapolis Institute of Arts and the Weisman Art Museum. There’s more
culture at the Guthrie Lab, the Minnesota Opera, and the Minnesota Orchestra.
Minutes away is the capital city of St. Paul, home to the noted Ordway Center
for the Performing Arts, the Science Museum of Minnesota, the Minnesota
Children’s Museum, and many new restaurants.
Register
Now! Participating in the Annual Conference is one of the best ways to get the
full benefit of your NTA membership. And Minneapolis is a great place to do
that.
Sincerely,
Daniel
A. Salomone
Chair, Local Arrangements
97th Annual Conference Highlights
Thursday,
November 11
·
David Wessel of the Wall Street Journal will address the Conference luncheon.
·
Outstanding Doctoral Dissertation Awards
will be presented to Joshua Rauh, MIT, and Fernando Ferreira,
Berkeley; and Honorable Mention to Peter Katuščák, University of
Michigan.
·
Charles E. McLure, Jr.,
will receive the Daniel M. Holland Medal at the Annual Meeting,
following a special session honoring his work, with Richard Bird, Walter
Hellerstein and George Zodrow.
·
The Reception will honor Dr. McLure.
Friday,
November 12
·
Hon. George Latimer of Macalester College, former
Mayor of Saint Paul, will address the luncheon to lead off a commemoration
of the 20th anniversary of the path-braking Minnesota State Tax
Study Commission.
·
Daniel A. Salomone, Minnesota Commissioner of Revenue,
will moderate a session on Minnesota
Issues and National Perspectives, with panelists Thomas Downes, David
Sjoquist, Steven Sheffrin, and Leslie Papke.
· The Reception will continue the Minnesota celebration.
The
Federal Reserve Bank of Chicago and NTA presented a conference entitled State
and Local Business Taxation: Is There a Better Way? on September 13 in
Chicago. Richard Mattoon of the Chicago Fed (and an NTA member)
organized the conference. A number of other NTA members also participated in
the program. The conference agenda and the PowerPoint presentations of the
speakers are available at here.
Rick
Mattoon’s summary of the conference will be available on the website soon.
State
Fiscal Analysis Initiative Connects with NTA
The
State Fiscal Analysis Initiative is a network of state-level nonprofit,
nonpartisan organizations that blend careful analysis of state tax and
budget issues with a high level of engagement in policy debates. Although the
organizations share a particular focus on the impact of budget choices on
low-income families and other vulnerable populations, most also work on a
broader range of issues relating to the adequacy, equity, stability, and
transparency of state budget and tax systems. SFAI groups are committed to
broadening public participation in the decision making about public policies,
and they are also committed to improving the quality of the information
available to policymakers in fiscal decision making.
The
Initiative was launched in 1993 with 12 state groups as members, and has since
grown to include nonprofit organizations in 24 states. (A full listing may be
found at www.statefiscal.org.)
Funding for SFAI groups typically comes from local, regional and national
foundations as well as individual donors. The network is coordinated by the
Center on Budget and Policy Priorities, a national research organization
and policy institute.
SFAI
groups are recognized for their expertise in tax and budget issues, for the
clear and accessible nature of their analyses, and for their intimate
involvement in the fiscal policy debates of the moment. They typically have
strong relationships with state revenue departments and legislative fiscal
staff, university-based researchers, policymakers from both sides of the
aisle, nonprofit and advocacy organizations, and other tax research groups.
They look forward to further strengthening these ties through their
participation in the National Tax Association.
Donald
Bruce,
University of Tennessee Knoxville, organized the NTA-sponsored session for the
ASSA / American Economic Association
Meetings, January 7-9, 2005, Philadelphia, Marriott Hotel. The session - Behavioral Responses to Tax Policies: Empirical Evidence - will be
held on January 7 at 2:30 PM. in Room 310.
NTA
members on the panel include Karie
Barbour, Illinois State University; James
Alm, Georgia State University; Mark
Skidmore, University of Wisconsin-Whitewater; Karen Smith Conway, University of New Hampshire; Jonathan
Rork, Vassar College; Sarah West,
Macalester College; Reagan Baughman, University of New Hampshire; and Karen Pence, Federal Reserve Board of Governors.
New Members
Shuja Akram,
Houston, TX
Paul C. Bishop, National Assoc. of Realtors, Washington DC
David Blatt, Community Action Project, Tulsa, OK
Randy Casey, Ashland Group L.P., Houston, TX
Won Ick Choi, Dankook University, South Korea
Steve Dean, DAI Management Consultants, Bridgeville, PA
Manuel del Valle, New Mexico Tax Research Institute, Albuquerque
Victor Elias, Child and Family Policy Center, Des Moines, IA
Alan Essig, Georgia Budget & Policy Institute, Atlanta
Jean Gerstner, Wisconsin Department of Revenue, Madison
Bryant R. Howe, Office of Legis. Res. & General Counsel, Salt
Lake City, UT
J. Barlow LeVold, University of Illinois, Chicago
Jenny Ligthart, University of Tilburg, Netherlands
Duncan
McQueen,
Platte City, MO
Kay Monaco, New Mexico Voices for Children, Albuquerque
Pamela Moomau, Joint Comm. on Taxation, Washington DC
Jeff Ng, University of Illinois, Urbana-Champaign
Kelly O’Donnell, New Mexico Voices for Children, Albuquerque
Sheldon Presser, Association for Children of New Jersey,Newark
Angie Rodgers, DC Fiscal Policy Institute, Washington, DC
Monica Singhal, NBER, Cambridge, MA
Daniel L. Smith, University of Georgia, Athens
Douglas O. Stewart, Cleveland State University, OH
Wade P. Webster, Houston, TX
Noel Wisegarver, US Tax Credits, San Diego, CA
Mark Zaifman, Spiritus Financial Planning, Santa Rosa, CA
Members
on the Move
Jon
Bajika,
Williams College
Karie
Barbour,
Illinois State University
Deborah
Carroll,
University of Tennessee, Knoxville
Waheeda Bahman
Choudhury, Board
of Revenue, Bangladesh
John
Diamond, Baker
Institute, Rice University
Kelly
Edmiston,
Federal Reserve Bank of Kansas City
Alexander
Gelardi,
University of St. Thomas, Minneapolis
William
Gentry, Williams
College
Masatoshi
Katagiri, London
School of Economics
Andrew
Lyon,
PricewaterhouseCoopers
Janet
McCubbin,
Statistics of Income Division, IRS
Bruce
Meyer, Harris
School, University of Chicago
Benno Torgler, Yale Center for International & Area Studies
William Voorhees, Arizona State University
Randall Weiss, New York City Economic Development Corp.
Roberton Williams, III, University of Texas, Austin
Robert Yetman, Graduate School of Management, University of California Davis
Please
send information about your recent promotions, organization changes, etc., to
natltax@aol.com
2005 IRS Research Conference Call for Papers
The Internal Revenue Service will hold the 2005
IRS Research Conference on June 7-8 at the Hotel Washington in
Washington DC.
General topics of interest include tax
compliance, taxpayer burden, and tax administration. For more information visit here.
Presenters and discussants who are not government employees will receive
funding for travel and honoraria. A conference proceedings volume will be
published.
For proposed papers, please submit: title, abstract not more than one page; names and affiliations for all authors; e-mail address and phone number for at least one contact author. Proposals for complete sessions of three papers, a session organizer, and a discussant are also invited. Submissions are requested by November 1, 2004. Acceptances will be announced by December 1. E-mail submission to this e-mail with “proposed paper” in the subject line. Mail submissions go to Janet McCubbin, Statistics of Income Division, P.O. Box 2608, Washington, DC 20013-2608.
If you would like to discuss co-authoring a
paper with an IRS researcher, volunteering as a discussant, or other avenues for
conference participation, please contact the conference co-chairs, Janet
McCubbin and Alan Plumley, at this e-mail.
CONGRESSIONAL BUDGET OFFICE
CBO
Vacancy Announcement 04-26CBO―Economist/Tax Analysis Division
The
Tax Analysis Division is responsible for projecting federal revenues as part of
CBO’s official ten-year “baseline” budget and providing the Congress with
analysis and evaluation of the effects of past and proposed changes to federal
tax policies.
Responsibilities
include preparing in-depth CBO studies and conducting short-term analyses of
current legislative proposals. The position offers the opportunity to conduct
empirical research on a wide variety of federal tax policy issues, including tax
incidence, behavioral responses to changes in tax law, and the consequences of
tax reform proposals for economic efficiency. Staff members are encouraged to
present papers at conferences and publish articles in conference volumes and
academic journals.
Qualifications:
Ph.D. or equivalent experience required. Post-graduate research in taxation or
public finance in an academic, research, or government setting desirable;
candidates just completing degrees welcome to apply. Candidates must have strong
quantitative skills, including econometrics, and be able to initiate and
complete independent research projects. Experience using large micro-data files,
especially panel data, a plus. Candidates must write well and be able to
communicate technical matters effectively to non-specialists.
Salary and Benefits: Salaries are competitive and will be commensurate with
experience, education, and other qualifications. CBO offers an excellent
benefits package and an attractive work environment.
How to Apply: Refer
to Vacancy Announcement 04-26CBO. E-mail to jobs@cbo.gov
with a cover letter, resume, salary history, academic transcripts, three
references, one writing sample. Or FAX application to (202) 755-1100
or 225-7539. Contact: Nancy
A. Fahey, phone 202-226-2628 (Phone). For more information, please
see http://www.cbo.gov.
MICHIGAN
STATE UNIVERSITY
MSU
is seeking a State and Local Government Extension Specialist. MS
required, Ph.D. preferred. Potential tenure track position. Interested
individuals may visit the following website to view the job description and
application procedures: http://www.msue.msu.edu/cdnr/statelocalgovtspecialist.doc.
CORPORATE
TAX MANAGER
Contact Lee Group: Eric Kean, 757-873-3388;
or Dave Walters, 757-240-4554
Summary:
Financial professional with project management experience in corporate tax
compliance and processes to supervise multiple projects, lead efforts in the
preparation of federal and state tax returns, and organizing data in response to
IRS, state, FAS 109 reporting, and various other audits. Demonstrate a thorough
understanding of complex tax concepts and effectively apply tax knowledge in
developing appropriate responses.
Requirements:
Degree in Accounting and a CPA. Strong knowledge corporate tax
process/procedures a plus. Solid coaching/mentoring style of management with
4-12 years of experience managing projects/people in a corporate tax environment
and strong domestic tax technical skills (federal and state, and FAS 109).
OFFICERS
President
Thomas
S. Neubig
Ernst & Young LLP
1225 Connecticut Avenue NW
Washington
202-327-8817/tom.neubig@ey.com
Vice
Presidents
Jane
G. Gravelle
Congressional Research Service
Library of Congress
101 Independence Avenue SE
Washington
202-707 7829/jgravelle@crs.loc.gov
Joel
Slemrod
701 Tappan Street
Ann Arbor
734-963-3914/jslemrod@umich.edu
Secretary
Joan
A. Casey
National Tax Association
725 15th Street
NW #600
Washington
202-737-3325/natltax@aol.com
Treasurer
Richard
F. Dye
Lake Forest
555 N. Sheridan Road
Lake Forest
847-735-5131/dye@lfc.edu
Past
Presidents
Gary
C. Cornia
Marriott
Brigham
730 TNRB
Provo
801-378-6822/gary_cornia@byu.edu
C.
Eugene Steuerle
The Urban Institute
2100 M Street NW
202-261-5545/esteuerl@ui.urban.org
ELECTED
MEMBERS
William
H. Allaway, Jr.
Texas
Taxpayers & Research Assn.
400 West 15th Street
Suite 400
Austin
TX
78701
512-472-8838/ballaway@ttara.org
David
Brunori
Tax Analysts
6830 North Fairfax Drive
Arlington
703-533-4676/dbrunori@tax.org
Stacy
Dickert-Conlin
Center for Policy Research
426 Eggers Hall
Syracuse
Syracuse
315-443-3114/sdickert@maxwell.syr.edu
W.
Bartley Hildreth
Hugo Wall Schl.
of Urb. & Pub.
Aff.
Wichita
1845
Wichita
316-978-6332/bart.hildreth@wichita.edu
Douglas
Lindholm
Council on State Taxation
122 C Street NW
#330
Washington
202-484-5212/dlindholm@statetax.org
Matthew N. Murray
Ctr. for Bus.
and Econ. Research
The
1000 Volunteer Blvd.
#100
Knoxville
865-974-5441/mmurray1@utk.edu
Gary
Sasse
RIPEC
300 Richmond Street #200
Providence
401-521-6320/g_sasse@ripec.com
James
R. Nunns
U.S.
Department of the Treasury
1500
Washington
202-622-1328/james.nunns@do.treas.gov
Eric
J. Toder
Internal Revenue Service
1111 Constitution Avenue
NW
Washington
202-874-0617/eric.j.toder@irs.gov
Sally
Wallace
Andrew Young Schl.
of Pol. Studies
Georgia
University
Atlanta
404-651-1912/swallace@gsu.edu
Robert
Weinberger
H & R Block
700 13th Street NW
#700
Washington
202-508-6363/rweinberger@hrblock.com
James
Wetzler
Deloitte & Touche
2 World Financial Center
New York
212-436-6491/jwetzler@deloitte.com
Paul
A. Wilson
Minnesota
House of Representatives
328 State Office Building
St. Paul
651-297-8405/paul.wilson@house.mn
Judy
Zelio
National
Conference of State Legislatures
1560 Broadway #700
Denver
Department
of Economics
MS-22
Rice
6100
Main Street
Houston
ADVISORY
MEMBERS
Harley
Duncan
Federation
of Tax Administrators
444 North Capitol NW
#348
Washington
Richard
Lavine
Center
for Public Policy Priorities
900
Lydia Street
Austin
TX
78702-2625
512-320-0222/lavine@cppp.org
Lynn
Edward Reed
Minnesota
Taxpayers Association
85
East 7th Place #250
St.
Paul
PO
Box
6128
Station
A
Montreal
francois.vaillancourt@umontreal.ca
Joan
Youngman
Lincoln
Institute of Land Policy
113
Brattle Street
Cambridge
617-661-3016
jyoungman@lincolninst.edu
NATIONAL
TAX JOURNAL
Department
of Economics
Rutgers
New
Brunswick
Therese
J. McGuire
Management
and Strategy Department
Kellogg
Northwestern
University
2001
Sheridan Road
Evanston
therese-mcguire@northwestern.edu
EXECUTIVE
DIRECTOR
Institute
of
j-giertz@uiuc.edu/natltax@aol.com
NATIONAL
TAX ASSOCIATION 
202-737-3325
natltax@aol.com
www.ntanet.org