99th Annual Conference Proceedings, 2006

Thursday, November 16, 2006

1. On Globalization and the Possibility of Progressive Taxation

   1. The Honorable Lawrence Summers, Taxation in the 21st Century

2. Retirement Savings: Perspectives, Prospects, and Judgment Calls

   1. Jane Gravelle, Individual Savings Accounts Proposals: Budgetary and Economic Effects

3. Are State Business Tax Incentives Good Public Policy? Multidisciplinary Perspectives in the Wake of DaimlerChrysler Corp. Et Al. V. Cuno Et Al.

   1. Peter D. Enrich, A Defense of the Commerce Clause’s Role in Constraining State Business Tax Incentives
   2. Ann Markusen, A Market for Jobs Approach for Analyzing the Competition for Capital
   3. Robert S. Chirinko and Daniel J. Wilson, State Investment Tax Incentives: What Are the Facts?
   4. David Wildasin, Comments

4. New Perspectives on Tax Compliance

   1. Zhiyong An, Identity and Tax Evasion
   2. Mark A. Ibele and Jon David Vasché, An Analysis of Abusive Tax Shelters in California – Background, Issues, and Developments

5. Interjurisdictional Fiscal Disparities and Intergovernmental Grants

   1. Howard Chernick and Andrew Reschovsky, Fiscal Disparities in Selected Metropolitan Areas
   2. Yesim Yilmaz, Sonya Hoo, Kim Rueben, Matthew Nagowski, and Robert Tannenwald, Fiscal Disparities across States, FY 2002

6. Value Added Taxation: Administration, Evasion, and Feasibility

   1. António Martins, Sources of Complexity in the Value Added Tax: A European Perspective

7. From Accumulation to Distribution: Building Then Tapping the Retirement Nest Egg

   1. David Love and Paul A. Smith, Measuring Dissaving Out of Retirement Wealth
   2. Sarah Holden and Michael Bogdan, Running 401(k): Keeping Pace from Accumulation to Distribution

8. In Honor of Richard M. Bird, 2006 Daniel M. Holland Medal Recipient

   1. Roy Bahl, Remarks about Richard M. Bird on the Occasion of His Receiving the Daniel M. Holland Award
   2. Charles E. McLure, Jr., Richard Bird and the Study and Practice of Public Finance: “You Must Play the Ball as It Lies”
   3. Enid Slack and François Vaillancourt, Canadian Matters: A Tribute to Richard Bird
   4. Richard M. Bird, Roughing It?

Friday, November 17, 2006

1. Four Economic Issues in Tax-Exempt Bonds: Issuance Costs, Arbitrage, Who Buys Them, and Effect on House Values

   1. Myungsoon Hur, The Impact of Municipal Debt on House Values: Focusing on the Role of Referendum
   2. Dennis Zimmerman and Kurt Seibert, Broadening the Definition of Arbitrage Bonds: The Case of Nonprofit Hospitals

2. Disasters: Implications for Public Finance and Public Policy

   1. Matt Clark, Joseph Cordes, and Bryan Roberts, Public-Private Partnerships and Homeland Security
   2. Erzo F. P. Luttmer, Richard J. Zeckhauser, and Carolyn Kousky, Permits to Elicit Information
   3. David E. Wildasin, Disaster Policy in the U.S. Federation: Intergovernmental Incentives and Institutional Reform
   4. Erwann O. Michel-Kerjan, Disasters and Public Policy: Can Market Lessons Help Address Government Failures?

3. Topics in State Economic Development

   1. Douglas Campbell and James Alm, Are Impact Fees a Deterrent to Development?

4. Tax Culture and Tax Morale

   1. Lars P. Feld and Benno Torgler, Tax Morale in Germany in the 90s
   2. Benno Torgler and Friedrich Schneider, Shadow Economy, Institutions, and Tax Morale
   3. John E. Anderson, Tax Bribes in Transition Countries

5. Property Valuation, Burden Assignment, and Differential Taxation

   1. Jeffrey O. Sundberg and Richard F. Dye, Tax Incentives for Conservation Easement Donations

6. Taxes, Labor Supply, and Entrepreneurship

   1. Donald J. Marples, State and Local Tax Policy: Evidence of Its Effect on Entrepreneurship

7. Evolving State Business Tax Policies

   1. Dagney Faulk, The Effects of Business Property Tax Incentives
   2. Jim Landers and Diane Powers, Have Recent Changes to Corporate Income Apportionment Formulas Contributed to the Decline of State Corporate Income Taxes?

8. Issues in Education Finance

   1. Susan M. Dynarski and Judith E. Scott-Clayton, The Feasibility of Streamlining Aid for College Using the Tax System

9. New Insights in the Mortgage Interest Deduction

   1. Kelly D. Edmiston and Kenneth Spong, The Income Geography of Tax Incentives for Homeownership: Evidence from the Kansas City Metropolitan Area
   2. John E. Anderson, Comments on Making Tax Incentives for Homeownership More Equitable and Efficient,” Adam Carasso, C. Eugene Steuerle, and Elizabeth Bell

10. Tax Expenditures for the Low-Income Population: Medicaid, Food Stamps, and the EITC

    1. Elizabeth T. Powers and Nicholas J. Powers, Federal Fiscal Policy and the Speed of States’ Conversions from Institutional to Community- Based Mental Health Service Settings

11. Frontiers of Public Finance: 2006 NTA Outstanding Doctoral Dissertation Award Winners

    1. Arturo Ramirez Verdugo, Regional Incentives for Investment in Mexico: The Accelerated Depreciation Reforms
    2. Francesca Mazzolari, The Effects of Welfare Time Limits: What Do We Know?

12. Taxes and Migration

    1. Tami Gurley-Calvez and Katherine Harper, Do Taxes Affect Interstate Location Decisions for High-Income Households?
    2. Yolanda K. Kodrzycki, Comments on “Do Americans Move for Lower Taxes? The Tax Reform Act of 1986 as a Natural Experiment,” Ming-Feng Hsieh and Hui-chen Wang

13. Issues in the Choice of Tax Base and the Structure of Revenue

    1. Ray Nelson, State Income Tax Revenue Volatility: Causes and Effects
    2. Jason M. Fletcher and Matthew N. Murray, Demographics, Competition, and State Tax Progressivity

14. International Tax Competition—Results From the Special Research Area

    1. Nadine Wiedermann-Ondrej, Hybrid Instruments and the Indirect Credit Method – Does It Work?
    2. Christian Bellak and Markus Leibrecht, Some Further Evidence on the Role of Effective Corporate Income Taxes as Determinants of Foreign Direct Investment in Central and East European Countries
    3. Eva Eberhartinger and Martin Six, National Tax Policy, the EC Directives, and Hybrid Finance

Saturday, November 18, 2006

1. Taxation and Economic Growth

   1. Joyce Tung, John W. Diamond, and George R. Zodrow, Modeling Tax Reform in an International Setting
   2. Nicholas Bull and Timothy Dowd, Long-Run Tax Rates and Long-Run Growth: Macroeconomic Effects of the Aging Baby Boomers and of the Changing Federal Tax System

2. Tax Policy for Education: Financial Aid and College Savings Incentives

   1. Jessica Wolpaw Reyes, College Financial Aid Rules and the Allocation of Savings
   2. Raquel Meyer Alexander and LeAnn Luna, An Analysis of Individual Investor’s Response to New 529 College Savings Plans’ Disclosures
   3. Margaret Clancy, Chang-Keun Han, Lisa Reyes Mason, and Michael Sherraden, Inclusion in College Savings Plans: Program Features and Savings

3. Tax Benefits and Administrative Burdens: Recent Research From the Internal Revenue Service

   1. Martha Eller Gangi, Kimberly A. Henry, and Brian G. Raub, Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
   2. Matthew L. Scoffic, Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
   3. Michelle S. Chu and Melissa M. Kovalick, An Analysis of the Free File Program

4. Local Public Finance

   1. Peter Haug and Birger Nerré, Local Public Utilities’ Profits and Municipal Expenses in Germany: An Empirical Analysis

5. Geographically Based Taxes and Tax Incentives

   1. Amy Ellen Schwartz, Ingrid Gould Ellen, and Rachel Meltzer, What Do Business Improvement Districts Do for Property Owners?
   2. John E. Anderson, Comments
   3. Leslie Papke, Comments on “Employee Use of the Empowerment Zone Tax Credit,” Andrew Hanson