105th Annual Conference Proceedings, 2012

Providence, RI

Presidential Address

Matthew Murray, 2012 Presidential Adresss

Tribute to Joel Slemrod, winner of the 2012 Daniel M. Holland Medal

  1. Thursday, November 15, 2012

    1. Economic Development Impacts of State/Local Program and Policies

      1. Jeffrey Oakman and Marvin Ward, Leveraging Federal Economic Development Resources with State Historic Rehab Tax Credits

    2. Using Local Tax Data to Study Fiscal Competition and Politics

      1. Jason Seligman, Public Sector Pensions: Funding & Practice 2001-2010

    3. State and Local Government

      1. Daniel Mullins, Michael Hayes, and Chad Smith, The Role of Local Revenue and Expenditure Limitations in Shaping the Composition of Debt and Its Implications
      2. Ronald Fisher and Robert Wassmer, An Analysis of State and Local Government Capital Expenditure Before and During the “Great Recession”

    4. Municipal Finances and the Property Tax Base

      1. John Anderson, Comments on Kenyon, Langley & Paquin

    5. Education

      1. Gary Engelhardt, Alissa Dubnicki, Ellen Marks, and Bryan Rhodes, Educational Saving Incentives for Low-Income Families: Experimental Evidence from the Michigan SEED Program

    6. Energy and the Environment

      1. Katie Ballard, Robert Cline, Tom Neubig, and Andrew Phillips, Mining Taxation and Global Investment: Evaluating Trade-Offs Between “Fair Share” of Resource Rents and Mining Development
      2. Tatiana Homonoff, Can Small Incentives Have Large Effects? The Impact of Taxes versus Bonuses on Disposable Bag Use

  2. Friday, November 16, 2012

    1. Property Tax: Part I

      1. John Anderson and Shafiun Shimul, Estimating the Income Elasticity of the Property Tax Base

    2. Long-Term Fiscal Balance and Fiscal Sustainability: Current Issues and Perspectives

      1. Stefania Zotteri, Fiscal Reforms and Fiscal Sustainability in Europe

    3. Income Tax

      1. Laura Kawano, Shanthi Ramnath, and Patricia K. Tong, A Re-Balancing Act? Understanding Patterns in Refunds and Balances Due

    4. Local Government Finances at the Crossroads – Once Again

      1. John Anderson, Comments on Amiel, Knowles, & Reschovsky
      2. James Alm, Robert Buschman, and David Sjoquist, How Did Foreclosures Affect Property Values in Georgia School Districts?

    5. Controversies in Property Assessment

      1. Justin Ross and Denvil Duncan, Controversies in Property Assessment

    6. Territorial Taxation: Challenges and Alternatives

      1. Jennifer Gravelle, Who Will Benefit from a Territorial Tax? Characteristics of Multinational Firms
      2. Jane Gravelle, Moving To a Territorial Tax: Issues and Design

  3. Saturday, November 17, 2012

    1. State Fiscal Crises: Structural Problems and Possible Solutions

      1. Nathan Anderson, Therese McGuire, and Teresa Garcia-Milà, Do Differences in State Fiscal Structures Help Explain Differences in State Fiscal Crises? A Preliminary Examination

    2. Property Tax Assessment Practices

      1. Andy Hultquist and Tricia Petras, Determinants of Fractional Assessment Practice in Local Property Taxation: An Empirical Examination
      2. Robert Strauss and Zhe Wei, Predicting the Frequency and Depreciation in Real Estate Assessment Quality in Pennsylvania: 1988-2008