103rd Annual Conference Proceedings, 2010

Chicago, IL

Presidential Address

Harvey Galper, 2010 Presidential Adresss

  1. Thursday, November 18, 2010

    1. FISCAL OUTLOOKS: PROSPECTS, POLITICS, and POLICY (Panel Discussion)

      1. Joyce Manchester, Noah Meyerson, Benjamin Page, Charles Pineles-Mark, Jonathan Schwabish, Joshua Shakin, Michael Simpson, and Julie Topoleski, The Long-Term Outlook for the Federal Budget
      2. Tracy Gordon, State and Local Government Finances: Where We’ve Been, Where We’re Going, and How to Get There

    2. Corporate Tax Aggressiveness

      1. Amy Dunbar, Danielle M. Higgins, John D. Phillips, and George A. Plesko, What Do Measures of Tax Aggressiveness Measure?

    3. u.s. Census Bureau Initiatives to Improve and Enhance Annual and Quarterly Tax Statistics on State and Local Governments

      1. Marcus Graham and Brian Zamperini, Initiatives and Improvements to the Quarterly Summary of State and Local Government Tax Revenue
      2. Elizabeth Accetta and Melissa Braybrooks, Modernization of the Annual Survey of State Government Tax Collections
      3. Melissa Braybrooks, Jennifer Charles, and Brian Zamperini, Taxable Property Value Exploratory Research Study
      4. John Mikesell, Comments on “Modernization and Re-Engineering of the Annual Survey of State Government Tax Collections”

    4. Psychology and Taxation

      1. David Gamage and Darien Shanske, The Case for Reducing the Market Salience of Taxation

    5. Tax Me Now or Tax Me Later?† Income and Age Distributions of Tax Burdens and Benefits

      1. George R. Zodrow, John W. Diamond, Thomas S. Neubig, Robert J. Cline, and Robert J. Carroll, Price Effects of Implementing a VAT in the United States
      2. Joshua Blonz, Dallas Burtraw, and Margaret Walls, How do the Costs of Climate Cap and Trade Affect Households?

    6. The Taxation of Retirement Savings and Retirement Income

      1. Andrew Samwick, The Design of Retirement Saving Programs in the Presence of Competing Consumption Needs

  2. Friday, November 19, 2010

    1. Analyzing Behavior Over the Life Cycle Using Soi Panel Data

      1. Victoria L. Bryant, Sarah Holden, and John Sabelhaus, Qualified Retirement Plans: Analysis of Distribution and Rollover Activity

    2. WHAT’S NEW WITH FPI, FDI, and BTD (And POSSIBLY OTHER SEEMINGLY UNRELATED ACRONYMS)

      1. Melissa Costa and Jennifer Gravelle, U.S. Multinationals Business Activity: Effective Tax Rates and Location Decisions
      2. Jane Gravelle, Comments on International Tax Policy: Are We Heading in the Right Direction?

    3. Tax Policy Lessons From Administrative Tax Records

      1. Nicholas Turner, The Economic Impact of Tax-Based Federal Student Aid
      2. Raj Chetty and John N. Friedman, Does Local Tax Financing of Public Schools Perpetuate Inequality?

    4. 2010 Holland Award

      1. Henry J. Aaron, Acceptance Speech
      2. John B. Shoven, Remarks: About Henry Aaron
      3. William G. Gale, Comments: The Occasion of Henry Aaron Receiving the Daniel Holland Award

  3. Saturday, November 20, 2010

    1. New Research on Wealth and Estate Taxation

      1. Brian Raub, Barry Johnson, and Joe Newcomb, A Comparison of Wealth Estimates for America’s Wealthiest Decedents Using Tax Data and Data from the Forbes 400
      2. Brian Raub and Melissa Belvedere, New Data on Family Limited Partnerships Reported on Estate Tax Returns

    2. Taxing Financial Instruments and Institutions

      1. Jason DeBacker and Matthew Knittel, Would a Limitation on Bad Debt Write-Offs Discourage High-Risk Loans?

    3. Inequality and Tax Policy

      1. Claudio A. Agostini, Claudia Martinez, and Barbara Flores, Tax Exemptions in Chile’s Income Tax

    4. Prefilled Personal Income Tax Returns: Evidence From Australia, California, Quebec, and Spain

      1. Brian Erard, Pre-Completed Income Tax Returns: Evidence from the California ReadyReturn Program
      2. Chris Evans and Binh Tran-Nam, Pre-filled Personal Income Tax Returns: Evidence from Australia
      3. José M. Durán-Cabré, The Spanish Experience in the Administration of the Personal Income Tax: Tax Data Sendings and Prefilled Tax Returns
      4. Magali Verdonck and François Vaillancourt, Pre-Completed Personal Income Tax Returns in Belgium and Quebec: The Programs and the Opinions of Users and Non Users
      5. Arlene Holen, Comments on “Pre-Filled Personal Income Tax Returns in Quebec” and “Pre-Completed Income Tax Returns: Evidence from the California ReadyReturn Program”

    5. Current Topics in the Tax Treatment of Nonprofits

      1. Joseph J. Cordes, Substituting a Charitable Credit for the Charitable Tax Deduction
      2. Daphne A. Kenyon and Adam H. Langley, Evaluating Payments in Lieu of Taxes According to Desirable Features of a Tax System