104th Annual Conference Proceedings, 2011

New Orleans, LA

Presidential Address

Leonard Burman, 2011 Presidential Address

  1. Thursday, November 17, 2011

    1. Tax Reform in an Era of Fiscal Imbalance (Panelist Session)

      1. Charles E. McLure, Jr., Ruminations on the 1986 Act
    2. Public Opinions Towards Tax, Spending, and Fiscal Reforms

      1. Lawrence Zelenak, The Federal Income Tax in Situation Comedies
    3. Behavioral Response to Personal Income Tax Rate Changes

      1. Gerald Auten and Laura Kawano, Another Look at Taxpayer Responses to the 1993 Act
    4. Topics in Corporate Income Taxation

      1. James B. Mackie III, Slowing Depreciation to Pay for Corporate Tax Rate Reduction
    5. Tax Expenditures in an Era of Large Budget Deficits

      1. Donald Marron and Eric Toder, Tax Policy and the Size of the Government
      2. Michael Thӧne, 18 Billion at One Blow – Evaluating Germany’s Twenty Biggest Tax Expenditures
      3. G. Thomas Woodward, Comments on Burman & Phaup
      4. G. Thomas Woodward, Comment on Thӧne
    6. Fiscal Issues of Disasters and Recoveries

      1. W. Bartley Hildreth, Emefa Seworder, and Gerald J. Miller, State Government Catastrophe Risk Financing and the Capital Markets
    7. Taxation in Latin America

      1. Claudio A. Agostini and Claudia Martínez, The Effect of an IRS Enforcement Letter on Diesel Tax Credits Claimed
    8. Property Tax Rates: Causes and Consequences

      1. Athiphat Muthitacharoen and George R. Zodrow, Reflections on the Excise Tax Effects of the Property Tax
      2. Jennifer Gravelle, Causes of Differences in Effective Property Tax Rates
    9. Higher Education

      1. Yolanda K. Kodrzycki, Discussant Remarks on Turner
    10. Income Inequality, Income Volatility, and Economic Mobility

      1. Timothy Dowd and John Horowitz, Long-Term Tax Liability and the Effects of Refundable Credits
  2. Friday, November 18, 2011

    1. State and Local Taxes on Capital Income: Implications for International Tax Competition

      1. Robert Cline, Tom Neubig, and Andrew Phillips, Some Lessons from Analysis of the Incidence of State Business Taxes
    2. New Developments in Fiscal Decentralization in Developing Countries

      1. Jamie Boex, Exploring the Effectiveness of the Public Sector: Towards a Classification of Local Public Sector Finances and a Comparison of Devolved and Deconcentrated Finances
      2. Paul Smoke and Kathy Whimp, The Evolution of Fiscal Decentralization under Kenya’s New Constitution: Opportunities and Challenges
    3. Income Tax Provisions for Low-Income People: Compliance and Design Issues

      1. Raj Chetty, John N. Friedman, and Jonah Rockoff, New Evidence on the Long-Term Impacts of Tax Credits
    4. Taxes and Distribution

      1. Daniel Baneman and Eric Toder, Distributional Effects of Individual Income Tax Expenditures: An Update
    5. State Sales Taxes in Decline

      1. James Alm and Mikhail I. Melnik, Does Online Cross-Border Shopping Affect State Use Tax Liabilities?
    6. Tariffs and Taxes, From Before the Civil War to the New Era

      1. G. Thomas Woodward, Revenue Response from a Tax Cut: The Walker Tariff of 1846
    7. Taxation and Top Wealth Holders

      1. Barry Johnson, Brian Raub, and Joseph Newcomb, A New Look at the Relationship Between Realized Income and Wealth
    8. Topics in Property Taxation

      1. Brian Zamperini, Jennifer Charles, and Peter Schilling, Taxable Property Values: Exploring the Feasibility of Data Collection Methods
      2. Olha Krupa, An Analysis of Indiana Property Tax Reform: Equity and Cost Considerations
    9. 2011 Holland Award

      1. William G. Gale, Comments on Alan Auerbach Receiving the Holland Award
      2. Laurence J. Kotlikoff, Comments on “Alan Auerbach – An Economist’s Economist”
  3. Saturday, November 19, 2011

    1. Tax Amnesty in the American States

      1. Ranjana Madhusudhan, Comments on Mikesell and Ross
    2. Local Policy, Public Services, and Land Values

      1. Jennifer A. Bossard and John E. Anderson, Tax Increment Financing, Spillovers, and School District Revenue
    3. Recent Attempts at State Tax Reform

      1. David L. Sjoquist, Tax Reform Georgia Style
      2. Mark A. Ibele, Tax Reform in An Era of Budget “Crises”: An Overview of Issues and Alternatives
      3. Steven M. Sheffrin, Tax Reform Commissions as Precursors to Structural Reform: Successful and Unsuccessful California Examples
    4. Public Policy Towards Housing

      1. John E. Anderson, Comments on Cole, Humphries, & Lovenheim
      2. John E. Anderson, Comments on Neveu & Sherlock
    5. Small Business Tax Policy and Compliance Issues

      1. François Vaillancourt and Maria Silvia Barros, The Tax Compliance Costs of Small and Medium Businesses, Canada, 2007