109th Annual Conference Program at a Glance

2016 Annual Conference Program (PDF)

Thursday, November 10

8:30-10:00 am	Concurrent Sessions The Effects of State and Local Tax Incentives (State and Local), Kent (6th Floor) Scope of Regulatory Authority: From Interpretation to Implementing Policy (Law), Baltimore Ballroom A (5th Floor) Older Workers and Retirement (Individual and Labor), Federal Hill (5th Floor) State Capacity (Political Economy), Pride of Baltimore (6th Floor) Tax Treaties, Sparing, and FDI (International), Baltimore Ballroom B (5th Floor) Optimal Taxation 1, Gibson (6th Floor) 401(k) Design and Savings Behavior (Pensions), Fells Point (5th Floor) Business Size and Organizational Form (Corporate), Homeland (5th Floor) Tax Evasion (Compliance and Enforcement), Watertable C (5th Floor) Taxation and Housing (State and Local), James (6th Floor)
10:00-10:15 am	Coffee Break (Maryland Ballroom Foyer, 5th Floor)
10:15-11:45 am	Concurrent Sessions Government Support for Higher Education (State and Local), James (6th Floor) Taxing Intellectual Property (International), Baltimore Ballroom A (5th Floor) Tax Guidance and Compliance (Law), Homeland (5th Floor) Fiscal Policy and Climate Change (Environment and Energy), Federal Hill (5th Floor) Behavioral Retirement Savings Models (Behavioral), Gibson (6th Floor) Fiscal Multipliers from a Micro-Data Perspective (Macro and Fiscal Policy), Pride of Baltimore (6th Floor) ACA and Health Care Markets (Health), Baltimore Ballroom B (5th Floor) State and Local Optimal Tax Policy (State and Local), Watertable C (5th Floor) Tax Losses! (Corporate), Kent (6th Floor) Tax Policy and Low-Income Families (Individual and Labor), Fells Point (5th Floor)
12:00-1:30 pm	Luncheon (Maryland Ballroom, 5th Floor) Speaker: Olivier Blanchard, C. Fred Bergsten Senior Fellow, Peterson Institute for International Economics and Robert M. Solow Professor of Economics emeritus, MIT
1:45-3:15 pm	Concurrent Sessions Debits, Credits, and Taxes (Accounting), James (6th Floor) Optimal Taxation 2, Homeland (5th Floor) Risks in Pensions and Retirement (Pensions), Gibson (6th Floor) Profit Shifting (International), Baltimore Ballroom B (5th Floor) Tax policy and real economic activity (Macro and Fiscal Policy), Kent (6th Floor) Financial Impacts of the ACA (Health), Watertable C (5th Floor) Fiscal Federalism Around the World: Challenges and Opportunities (State and Local), Baltimore Ballroom A (5th Floor) Political Economy and Inequality (Law), Fells Point (5th Floor) Educational Outcomes (Education), Pride of Baltimore (6th Floor) Communications Strategies of Tax Authorities (Compliance and Enforcement), Federal Hill (5th Floor)
3:15-3:45 pm	Coffee Break (Maryland Ballroom Foyer, 5th Floor)
3:45-5:15 pm	General Session (Baltimore Ballroom A+B, 5th Floor) The Future of International Corporate Taxation
5:15-6:15 pm	Annual Meeting of the National Tax Association (Baltimore Ballroom A+B, 5th Floor)
6:15 – 7:30 pm	Reception (Baltimore Ballroom Foyer, 5th Floor)

Friday, November 11

8:30-10:00 am	Concurrent Sessions Incidence of Environmental and Energy Taxes (Environment and Energy), Fells Point (5th Floor) Multinational M&A and Incorporations (International), Kent (6th Floor) Optimal Taxation 3, Gibson (6th Floor) Structural Models of Fiscal Policy Effects (Macro and Fiscal Policy), James (6th Floor) ACA and Incentives to Work (Health), Watertable C (5th Floor) State-Local Finances After the Great Recession (State and Local), Baltimore Ballroom B (5th Floor) Geospatial and International Considerations of Firms (Corporate), Homeland (5th Floor) Top Incomes (Individual and Labor), Baltimore Ballroom A (5th Floor) Information and Offshore Tax Evasion (Compliance and Enforcement), Federal Hill (5th Floor) NTA Next Generation, Pride of Baltimore (6th Floor)
10:00-10:15 am	Coffee Break (Maryland Ballroom Foyer, 5th Floor)
10:15-11:45 am	Concurrent Sessions Taxation and Knowledge (Law), Watertable C (5th Floor) Secrets and Reputation (Accounting), Pride of Baltimore (6th Floor) Political Economy and Local Governments (Political Economy), Federal Hill (5th Floor) The Retirement Decision (Pensions), Gibson (6th Floor) Policy Design with Behavioral Agents (Behavioral), Baltimore Ballroom B (5th Floor) Intergovernmental Fiscal Relations (State and Local), Homeland (5th Floor) Business Investment and R&D (Corporate), Fells Point (5th Floor) Income Volatility and Consumer Spending (Individual and Labor), Baltimore Ballroom A (5th Floor) Tax Filing Behavior (Compliance and Enforcement), Kent (6th Floor) The Effects of Policy Incentives on Charitable Giving (Charities and Public Goods), James (6th Floor)
12:00-1:30 pm	Luncheon (Maryland Ballroom, 5th Floor) Speaker: Antonio Weiss, Counselor to the Secretary, U.S. Department of the Treasury
1:45-3:15 pm	Concurrent Sessions Modeling and Evaluation of the Impact of Tax Incentives in the States (State and Local), Fells Point (5th Floor) Avoiding Taxes (Accounting), Gibson (6th Floor) The Effects of IP Boxes (International), Kent (6th Floor) Optimal Taxation 4, Pride of Baltimore (6th Floor) Life Cycle and Intergenerational Self-Insurance (Pensions), Homeland (5th Floor) Behavioral Issues in Benefit Take-up (Behavioral), Federal Hill (5th Floor) U.S. Fiscal Policy Past, Present, and Future (Macro and Fiscal Policy), Baltimore Ballroom A (5th Floor) The Contingent Workforce (Individual and Labor), Baltimore Ballroom B (5th Floor) School Funding (Education), James (6th Floor) Corporate Tax and Corporate Governance (Law), Watertable C (5th Floor)
3:15-3:45 pm	Coffee Break (Maryland Ballroom Foyer, 5th Floor)
3:45-5:15 pm	General Session (Baltimore Ballroom A+B, 5th Floor) In Honor of Alvin C. Warren, Jr., Ropes & Gray Professor of Law and Director, Fund for Tax and Fiscal Policy Research, Harvard Law School
5:15-6:15 pm	Graduate Student Poster Session (Baltimore Ballroom Foyer, 5th Floor)
5:15-6:30 pm	Reception in honor of Alvin C. Warren, 2016 Holland Award Recipient (Watertable Ballroom Foyer, 5th Floor)

Saturday, November 12

8:30-10:00 am	Concurrent Sessions IP Taxation (International), Federal Hill (5th Floor) Energy taxes and related policy instruments (Environment and Energy), Gibson (6th Floor) Social Insurance for the Vulnerable (Pensions), St. George (6th Floor) Behavioral Responses to Commodity Taxation (Behavioral), James (6th Floor) Taxation and Wealth (Law), Guilford (5th Floor) Topics in Health and Taxation (Health), Pride of Baltimore (6th Floor) State and Local Tax Competition (State and Local), Watertable C (5th Floor) Tax Avoidance Strategies and Perception (Corporate), Kent (6th Floor) Behavioral Responses to Individual Taxation (Individual and Labor), Homeland (5th Floor) Shame! (Compliance and Enforcement), Fells Point (5th Floor)
10:00-10:15 am	Coffee Break (Federal Hill Ballroom Foyer, 5th Floor)
10:15-11:45 am	Concurrent Sessions Corporate Tax Planning (Corporate), Guilford (5th Floor) Taxes and Firm Value (Accounting), St. George (6th Floor) Medicare and Medicaid (Pensions), Pride of Baltimore (6th Floor) Psychology and the Demand for Redistribution (Behavioral), Federal Hill (5th Floor) Demographic change and fiscal policy effects (Macro and Fiscal Policy) State and Local Fiscal Institutions (State and Local), Kent (6th Floor) Social Insurance (Individual and Labor), Fells Point (5th Floor) Network Effects (Compliance and Enforcement), Homeland (5th Floor) Charitable Organizations: Operations, Regulations, and Circumstances (Charities and Public Goods) Retirement Transition (Pensions), Gibson (6th Floor)
12:00 pm	Lunch (Attendee’s choice — Conference does not provide lunch)
1:00-2:30 pm	Short Course: Recent Research on the Distributional and Tax Rate Structure of the U.S. Welfare System (Baltimore Ballroom B, 5th Floor) Presenter: Robert Moffitt, Krieger-Eisenhower Professor of Economics, Johns Hopkins University Slides in PDF format: Recent Research on the Distributional and Tax Rate Structure of the U.S. Welfare System