NTA Proceedings from the 100th Annual Conference in Columbus, Ohio THURSDAY, NOVEMBER 15, 2007ANNUAL MEETING OF THE NATIONAL TAX ASSOCIATION–TAX INSTITUTE OF AMERICA GENERAL SESSION In Honor of Harvey Rosen, Recipient – 2007 Daniel M. Holland Medal Moderator: William Gentry Rigorous Guidelines for Applied Analysis: Comments in Honor of Harvey Rosen, Recipient of the Daniel M. Holland Medal, William M. Gentry Speech in Honor of Harvey Rosen for Receiving the Dan Holland Medal, Ted Gayer Remarks to the National Tax Association, Harvey S. Rosen CONCURRENT SESSIONS Business Incentives and the Location of Activity Moderator: Matthew N. Murray An Examination of Incentives to Attract and Retain Businesses: Evidence from Kentucky, William H. Hoyt, Christopher Jepsen, and Kenneth R. Troske Firm Recruitment by States in the United States, Michael T. Tasto Insurance Premium Taxes, Martin Grace, David L. Sjoquist, and Laura Wheeler APPLIED GENERAL EQUILIBRIUM ANALYSIS Organizer/Moderator: John W. Diamond Selecting Parameter Values for General Equilibrium Model Simulations, Timothy S. Gunning, John W. Diamond, and George R. Zodrow A Dynamic Analysis of Estate Tax Repeal, Craig E. Johnson and David Joulfaian The Economic and Budget Effects of Permanently Extending the 2001 and 2003 Tax Cuts, Tracy L. Foertsch and Ralph A. Rector Measuring and Reducing Filing Burdens for Individual Taxpayers Organizer: Janet Holtzblatt
Moderator: Robert Weinberger Estimates of U.S. Federal Income Tax Compliance Burden for Small Businesses, Donald DeLuca, John Guyton, Wu-Lang Lee, John O’Hare, and Scott Stilmar The Federal Individual Income Tax Form: How Does Its Appearance Matter?, Allen H. Lerman Property Tax Incidence Studies Moderator: Eleanor Craig Who Pays Property Taxes? A Look at the Excise Tax Effects of Property Taxes Across the States, Jennifer Gravelle The Impacts of Property and Household Characteristics and Property Tax Systems on Household Property Tax Burdens: An Analysis from Individual Property Data, John L. Mikesell and Daniel R. Mullins Horizontal Inequity, Vertical Inequity, and the District of Columbia’s Property Assessment Cap, Daniel Muhammad State and Local Revenue Forecasting Organizer/Moderator: Jim Landers Forecasting with Structural Breaks: The District of Columbia Before and After the Financial Crisis, Fitzroy Lee The Track of the CAT – Forecasting Ohio’s New Gross Receipts Tax, Frederick Church and Christopher Hall Small Business Tax Incentives Organizer: Tami Gurley-Calvez
Moderator: James White Federal Tax Treatment of Small Business: How Favorable? How Justified?, Jane G. Gravelle Does the Federal Income Tax Favor Small Business?, Eric Toder Fiscal Decentralization Around the World Organizers: Serdar Yilmaz and Mehmet Serkan Tosun
Moderator: Susan Banto Centralization, Intergovernmental Structure, and Reform in the Middle East and North Africa, Mehmet Serkan Tosun and Serdar Yilmaz Fiscal Decentralization in Tanzania: Assessing the Implementation of the Formula-based Recurrent Grant System, Jameson Boex Political Economy of Multi-level Tax Assignments in Latin American Countries: Earmarked Revenue versus Tax Autonomy, Ehtisham Ahmad and Giorgio Brosio, Comments, Blanca Moreno-Dodson Multinational Business, Repatriation, and Tax Holidays Organizer/Moderator: Raquel Alexander The One-time Received Dividend Deduction, Melissa Costa FRIDAY, NOVEMBER 16, 2007CONCURRENT SESSIONS Inequality, Redistribution, and Fiscal Federalism Organizer: Kirk J. Stark
Moderator: David E. Wildasin A Reconsideration of the Optimal Assignment of Redistribution Under Fiscal Federalism, Howard Chernick Taxation and Policy Issues in Commercial Gaming Organizer: Mehmet S. Tosun
Moderator: Ranjana Madhusudhan Tourist Destination Resorts, Market Structures, and Tax Environments for Casino Industries: An Examination of the Global Experience of Casino Resort Development, William R. Eadington and Eugene Martin Christiansen Estimates of the Price Elasticity of Demand for Gaming, and the Impact of Wagering and Admission Taxes on the Demand for Gaming, Jim Landers Frontiers of Public Finance: 2007 NTA Outstanding Doctoral Dissertation Award Winners Organizer: Jane Gravelle Does New York City Pay Too Much in Federal Taxes Relative to Columbus?, David Albouy Environmental and Social Service Charities: Private and Public Sources of Funding, Garth Heutel Taxes and Corporate Activity Moderator: LeAnn Luna Federal Tax Legislative Changes and State Conformity, LeAnn Luna and Ann Boyd Watts Corporate Tax Minimization and the Effectiveness of Investment Tax Incentives, Estelle Dauchy and Claudia Martínez A. Panel Data, Life-Changing Events, Tax Policy, and Economic Analysis Organizer/Moderator: Sarah A. Holden Using an Individual Income Tax Panel File to Measure Changes in Marginal Tax Rates: Opportunities and Limitations, John W. Diamond, Ralph A. Rector, and Mike Weber Cigarette Taxation and Tax Avoidance Organizer: David Merriman
Moderator: Joel Slemrod Cigarette Tax Rates and Cigarette Tax Revenues, Howard Chernick Timing Issues with the Federal Individual Income Tax Moderator: Jon M. Bakija Here Today, Gone Tomorrow: Income Taxation of Cash Flow Reversals, Alan D. Viard Graduate Student Session Organizer/Moderator: Jonathan C. Rork The Effects of 1993 EITC Expansion on Marginal Tax Rates, Kampon Adireksombat Measuring Tax Burdens Moderator: Birger Nerré Comments, Jan Vosswinkel on “Comparing Tax Burdens Across States: The Roles of Federal Deductibility and the AMT”, Anne Christensen and Douglas J. Young Cherry Picking the Advisory Panel’s Tax Proposals Organizer: Jane G. Gravelle
Moderator: Donald Kiefer Reforming the Taxation of Foreign Direct Investment by U.S. Taxpayers, George K. Yin Good Ideas – And Bad Ones – From the President’s Advisory Panel on Tax Reform, Jane G. Gravelle The Recommendations of the President’s Advisory Panel on Federal Tax Reform: A Two-Year Perspective, James M. Poterba Thoughts from Authors of Public Finance Textbooks Organizer: Mehmet S. Tosum
Moderator: Stacy Dickert-Conlin Public Finance Textbook Session, John E. Anderson Author Thoughts from a State and Local Government Perspective, Ronald C. Fisher A Public Finance Textbook for Prospective Public Administrators: Balancing Sound Economics with Applications in the Public Service, John L. Mikesell Thoughts on Writing a Public Finance Text, Peggy B. Musgrave Issues in Fiscal Federalism: An International Perspective Organizer: Mark Skidmore
Moderator: David E. Wildasin European Integration, Tax Base Mobility, and Fiscal Strain, Richard W. England Theory and Practice of Public Finance: One Hundred Years and Beyond Organizers: Therese McGuire and George Zodrow
Moderator: George Zodrow Effects of Taxes on Economic Behavior, Martin Feldstein SATURDAY, NOVEMBER 17, 2007CONCURRENT SESSIONS Local Finance Issues Moderator: Yesim Yilmaz Impacts of Property Tax Limitations on Education Spending, Brian Hill and Bryan Shone Community Planning Councils as a Way to Satisfy the Tieboutian Drive for Local Control, Robert W. Wassmer Impacts of State Corporation Income Tax and the Taxation of Capital Organizer: Sally Wallace
Moderator: Roy Bahl Effect of State R&D Tax Credits in Stimulating State Industrial R&D Activity, Laura Wheeler and Sally Wallace Efforts to Improve Compliance Moderator: Yoram Keinan Short-Run and Long-Run Effects of Tax Amnesties on Tax Revenues: Evidences from U.S. States, Hari S. Luitel Reflections on 100 Years of NTA Organizer: Mehmet S. Tosun
Moderator: Ranjana Madhusudhan The NTA at 100: A Perspective from Canada, François Vaillancourt Thoughts from a Second-Generation NTA Member, Leslie Papke Reflections of a Former NTA President, Frederic W. Hickman Localized Incentive Programs: EZ Does It? Moderator: Douglas Hall An Examination of the Impact of Governmental Disaster Relief Incentives on Business Location and Employment Decisions, Robert T. Greenbaum, Tricia L. Petras, and Andy Hultquist, Comments, Byron Lutz on “Tax Incentives for Investing in Low-Income Communities: Has the New Market Tax Credit Led to Increased Investment in Targeted Communities?”, Tami Gurley-Calvez, Thomas J. Gilbert, Donald J. Marples, Katherine Harper, and Kevin Daly Effects of Taxes on Charitable Giving and Saving Behavior Moderator: Janet McCubbin Tax Reform and Charitable Giving, Seth H. Giertz Charitable Contributions Under the Alternative Minimum Tax, Shih-Ying Wu Rates of Returns in Individual Retirement Accounts from 1999 through 2004: Winners and Losers and What It Means for Retirement Income Security, Gary Koenig and Michael Udell The Growth and Volatility of State Revenues and Expenditures Moderator: Richard F. Dye Lost Stability? Consumption Taxes and the Cyclical Volatility of State and Local Revenues, Yilin Hou and Jason S. Seligman State Revenue Adequacy and Optimal State Portfolios of Sales Tax Components, Ray D. Nelson, Bryant R. Howe, and Philip V. Dean
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