111th Annual Conference Program at a Glance

Printed Program (pdf)

Thursday, November 15

8:30-10:00 am

Concurrent Sessions

Behavioral Responses to Taxation
Debt, Equity, and International Taxation
Field Experiments in Tax Administration
Health Insurance: New Evidence from Policy Changes
Household Saving and Portfolio Behavior
Policy Innovations in Developing Countries
Recent Developments in State and Local Public Finance
Regional Implications of Fiscal/Monetary Stimulus
Tax Planning in a Time of Policy Changes
Tax Administration and Compliance: Regulatory Design
New Frontiers in State and Local Taxation: Issues & Options

10:00-10:15 am

Coffee Break

10:15-11:45 am

Concurrent Sessions

As Uncertain As Local Taxes
Bunching Evidence on Responses to Taxation
Charity and Public Goods 1
Consequences of Corporate Tax Reform
Environmental Taxes, Cross-border effects and Government Interaction
Fiscal Policy Transmission
Investment and International Tax Incentives
Property Taxes and Local Debt
Shareholder Taxes and the Firm
The Link Between Secondary and Post-Secondary Education and the Labor Market

12:00-1:30 pm

Luncheon

Keynote Speaker: Michael Devereux, Director of the Oxford University Centre for Business Taxation, Professor of Business Taxation, Saïd Business School, University of Oxford
“Where Should Profit be Taxed?”

Presentation of Awards:

  • Outstanding Doctoral Dissertation in Government Finance and Taxation
  • National Tax Journal Referee of the Year Award
  • National Tax Journal Richard Musgrave Prize
1:45-3:15 pm

Concurrent Sessions

Corporate Innovation and Start-Ups
Digital Aspects of International Tax
Income Mobility and Expectations
Information, Engagement, and Compliance
Investment in K-12 Education
Tax Planning and Uncertainty
Optimal Tax 1
Pension Policy and Saving
Responses to Local Taxation
Responses to Personal Taxation
Tax Design: Withholding, User Fees, and Consumption Taxes

3:15-3:45 pm

Coffee Break

3:45-5:15 pm

Concurrent Sessions

Capital and Labor
Charity and Public Goods 2
Corporate Taxes and Aggregate Investment
Health Care and Addiction
International Tax Competition
Labor Supply and Tax Rates
Local Public Finance Abroad
Optimal Tax 2
Tax Administration Issues Affecting Low Income Taxpayers
Taxes on Consumption in Developing Countries
Topics in Political Economy

5:15-6:15 pm

Annual Meeting of the National Tax Association

6:15 – 7:30 pm

Thursday Night Reception

Friday, November 16

7:15-8:15 am

Graduate Student Breakfast

8:30-10:00 am

Concurrent Sessions

Financial Reporting and Auditing
Health Policy
Misreporting and Tax Compliance in Developing Countries
Natural Experiments and Demographic Variation in Compliance
Optimal Tax 3
Policy Impacts on Retirement
Politics and Policy Outcomes
Profit Shifting After Territorial
State and Local Tax Workarounds
Using Experiments to Inform Tax Policy
Wayfair: The Way Forward

10:00-10:15 am

Coffee Break

10:15-11:45 pm

General Session

Fiscal Policy after the Midterm Elections

Moderator: William Gale, Brookings Institution

Panelists:  Michael Graetz (Columbia Law School);  James R. Hines Jr. (University of Michigan);  Mark Prater (PricewaterhouseCoopers);  Kim Rueben (Urban-Brookings Tax Policy Center); Betsey Stevenson (University of Michigan)

12:00-1:30 pm

Luncheon

Keynote: Hilary Hoynes, Professor of Economics and Public Policy, University of California Berkeley
“Universal Basic Income in the US and Advanced Countries”

Presentation of Steven D. Gold Award to Therese McGuire

1:45-3:15 pm Concurrent Sessions

Compliance, Enforcement, and Dynamic Responses
Infrastructure and Local Debt
Legal Perspectives on the TCJA
M&A and Supply Chain
Optimal Tax 4
Rethinking the Value of Public Policy
Safety Net Programs and Labor Markets
Student Loans and Repayment
Taxation, Public Goods and Externalities
The 2017 Tax Bill and the Future of Tax Reform
NTA Next Generation

3:15-3:45 pm

Coffee Break

3:45-5:15 pm

General Session

Plenary Panel: In honor of Michael Keen, 2018 Holland Award Recipient

Session Chair: Victoria Perry, International Monetary Fund

Panelists: Michael Devereux (Oxford University);  Li Liu (International Monetary Fund);  Joel Slemrod (University of Michigan);  Ruud De Mooij (International Monetary Fund)

5:15-6:15 pm Graduate Student Poster Session
5:15-6:30 pm

Friday Night Reception in honor of Holland and Steve Gold Award Recipients

Sponsored in part by the IMF Fiscal Affairs Department in honor of Michael Keen

Saturday, November 17

8:30-10:00 am

Concurrent Sessions

Agency Conflicts
Behavioral Biases and Corrective Taxation
Benefit Take-Up
Distributional Analysis After the 2017 Tax Act: Findings and Directions for Research
Fiscal Policy and the Labor Market
Local Expenditures
Optimal Tax 5
Saving Responses to Pension Design
TCJA and Related
Transparency and Tax Avoidance

10:00-10:15 am

Coffee Break

10:15-11:45 am

Concurrent Sessions

Firm-Employee Relationship
Tax Planning and Financial Reporting
Housing, Commercial Property and Local Taxes
Inequality and Taxation
New Empirical Perspectives on the Aggregate Effects of Fiscal Policy
On Tax Havens
Post-secondary Education Access and Returns
Effects of Specific Corporate Provisions
Tax Preparers and Tax Administration
Taxation with Non-standard Utility Functions

12:00 pm

Lunch
(Attendee’s choice — Conference does not provide lunch)

1:00-2:30 pm

Short Course: New Research on Business Taxation

Presenter: Eric Zwick, Associate Professor of Finance and Fama Faculty Fellow, University of Chicago Booth School of Business
Sponsored by the University of Michigan Office of Tax Policy Research