109th Annual Conference Proceedings, 2016

November 10, 2016

1. Tax Evasion (Compliance and Enforcement)

   1. Oronde Small (Georgia State University), Effects of Monitoring Intensity and Taxpayer Service Delivery on Filing and Payment of the Corporate Income Tax and General Consumption Tax for Large Taxpayers in Jamaica
   2. Christian Traxler (Hertie School of Governance), Property taxation and noncompliance: Evidence from high-frequency panel data
   3. Mazhar Waseem (University of Manchester), Using Movement of Exemption Cutoff to Estimate Tax Evasion: Evidence from Pakistan (slides)

2. Business Size and Organizational Form (Corporate)

   1. Jarkko Harju (VATT Institute for Economic Research), Tuomas Matikka (VATT Institute for Economic Reasearch) and Timo Rauhanen (VATT Institute for Economic Research), The effects of size-based regulation on small firms: Evidence from VAT threshold
   2. Takashi Yamashita (Bureau of Economic Analysis), Subchapter S Election and Bank Risk Taking

3. Older Workers and Retirement (Individual and Labor)

   1. Kenneth Couch (University of Connecticut) and Barbara Smith (Social Security Administration), The Social Security Statement and Timing of Retirement Benefit Receipt

4. Tax Treaties, Sparing, and FDI (International)

   1. Joann Weiner (The George Washington University), Elliott Dubin (Multistate Tax Commission) and John Alvarino (GWU), The CCCTB, Brexit, and Unitary Taxation: Recent Developments in Corporate Tax Policies in the European Union and in the U.S. States
   2. Sunghoon Hong (Korea Institute of Public Finance), Tax Treaties and Foreign Direct Investment: A Network Approach
   3. Rishi Sharma (Colgate University), Incentives to Tax Foreign Investors
   4. D Shaviro (New York University), Friends without Benefits?: The U.S. Treasury White Paper on the EU State Aid Cases

5. Optimal Taxation 1

   1. Matthew Weinzierl (Harvard Business School), A Welfarist Role for Nonwelfarist Rules: An example with envy

6. 401(k) Design and Savings Behavior (Pensions)

   1. Gopi Goda (Stanford University), Damon Jones (University of Chicago) and Shanthi Ramnath (U.S. Department of the Treasury), The Responsiveness of Retirement Distributions to Early Withdrawal Penalties
   2. Barbara Butrica (Urban Institute) and Nadia Karamcheva (Congressional Budget Office), The Relationship Between Automatic Enrollment and DC Plan Contributions: Evidence from a National Survey of Older Workers

7. State Capacity (Political Economy)

   1. Sutirtha Bagchi (Villanova University), Discussion of “The Long-Run Effects of Oil Wealth on Development: Evidence from Petroleum Geology”

8. The Effects of State and Local Tax Incentives (State and Local)

   1. Anita Yadavalli (Indiana Legislative Services Agency), Tax Increment Financing: A Propensity Score Approach (slides)
   2. Thomas Downes (Tufts University) and Kimberly Miner (Tufts University), Stadium Subsidies, Public Choice, and Property Values: A Test of the Homevoter Hypothesis in King County, Washington (slides)

9. Taxation and Housing (State and Local)

   1. Andrew Hanson (Marquette University) and Shawn Rohlin (Kent State University), Do Spatially Targeted Redevelopment Incentives Work? The Answer Depends on How You Ask the Question

10. Behavioral Retirement Savings Models (Behavioral)

    1. Hyeon Park (Manhattan College), Reference Dependence and the Social Security System

11. Fiscal Policy and Climate Change (Environment and Energy)

    1. Yunguang Chen (Resources For The Future) and Marc Hafstead (Resources for the Future), Using a Carbon Tax to Meet U.S. International Climate Pledges (slides)
    2. Ian Parry (Monetary Fund), International Carbon Price Floors: Some Practicalities
    3. Roger Sedjo (Resources For the Future) and Brent Sohngen (Ohio State University), Carbon Implications, Federal Tax Reform and the US Timber Sector

12. ACA and Health Care Markets (Health)

    1. David Powell (RAND), Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy
    2. Molly Frean (University of Pennsylvania), Jonathan Gruber (MIT) and Benjamin Sommers (Harvard School of Public Health), Premium Subsidies, the Mandate, and Medicaid Expansion: Coverage Effects of the Affordable Care Act

13. Tax Policy and Low-Income Families (Individual and Labor)

    1. Maggie Jones (U.S. Census Bureau), A Loan by any Other Name: How State Policies Changed Advanced Tax Refund Payments

14. Tax Guidance and Compliance (Law)

    1. Yariv Brauner (University of Florida), Why examples?
    2. Susan Morse (University of Texas School of Law) and Leigh Osofsky (University of Miami), Regulating by Example (slides)
    3. Wei Cui (University of British Columbia), Information reporting and state capacity

15. Fiscal Multipliers from a Micro-Data Perspective (Macro and Fiscal Policy)

    1. Christoph Boehm (University of Michigan), Government Spending and Durable Goods
    2. Yuliya Demyanyk (Federal Reserve Bank of Cleveland), Elena Loutskina (University of Virginia, Darden School) and Daniel Murphy (University of Virginia), Fiscal Stimulus and Consumer Debt

16. Government Support for Higher Education (State and Local)

    1. Sarena Goodman (Federal Reserve Board of Governors) and Alice Henriques (Federal Reserve Board of Governors), Attendance Spillovers between Public and For-Profit Colleges: Evidence from Statewide Changes in Appropriations for Higher Education (slides)
    2. Yonghong Wu (University of Illinois Chicago), How State/Local Government Invests in Academic Research Infrastructure: An Empirical Study of Funding of University Science and Engineering Research Facilities in the U.S.

17. State and Local Optimal Tax Policy (State and Local)

    1. John Anderson (University of Nebraska), What accounts for the stability and resilience of property tax systems?
    2. Seth Giertz (University of Texas at Dallas) and Anil Kumar (Federal Reserve Bank of Dallas), Distortions Under the Texas Margins Tax

18. Fiscal Policy in a Low Interest Rate Environment

    1. Olivier Blanchard (Peterson Institute), Fiscal Policy in a Low Interest Rate Environment

19. Debits, Credits, and Taxes (Accounting)

    1. Miles Romney (Florida State University), Discussion of ‘Do Tax Deductions for Goodwill Impairments Affect Financial Reporting?’

20. Communications Strategies of Tax Authorities (Compliance and Enforcement)

    1. Antonios Koumpias (Georgia State University), The Effects of Compliance Reminders on Personal Income Tax Payments in Greece; Evidence from a Regression Discontinuity Design
    2. Celeste Carruthers (University of Tennessee), William Fox (University of Tennessee) and Matthew Murray (University of Tennessee), Tax Compliance in the Amazon
    3. Stephen Kastoryano (University of Mannheim), Statistical Detection of Tax Fraud using Auditing Announcements
    4. Denvil Duncan (Indiana University), The Italian Blitz: audit publicity and tax compliance, evidence from a natural experiment

21. Educational Outcomes (Education)

    1. Sarena Goodman (Federal Reserve Board of Governors), Discussion of “Follow the Money: The Evolution of Federal Funding for Higher Education”

22. Financial Impacts of the ACA (Health)

    1. Didem Bernard (Agency Healthcare Research and Quality) and Thomas Selden (Agency for Healthcare Research & Quality), The Affordable Care Act, Expanded Insurance Eligibility and Financial Burdens among the Nonelderly Population
    2. Sayeh Nikpay (University of California at Berkeley), Helen Levy (University of Michigan) and Thomas Buchmueller (University of Michigan), The Impact of the Affordable Care Act on Household Health Spending: Evidence from the Consumer Expenditure Survey
    3. Martin Hackmann (Penn State), Medicaid and Financial Health

23. Profit Shifting (International)

    1. Christine Dobridge (Federal Reserve Board of Governors) and Paul Landefeld (Joint Committee on Taxation), The Effect of Tax Costs on U.S. Multinational Cash Holdings
    2. Olena Dudar (ZEW Centre for European Economic Research), Katharina Nicolay (ZEW) and Hannah Nusser (University of Mannheim), On the interdependency of profit-shifting channels and the effectiveness of anti-avoidance legislation

24. Political Economy and Inequality (Law)

    1. Daniel Hemel (University of Chicago Law School), The President’s Power To Tax

25. Tax Policy and Real Economic Activity (Macro and Fiscal Policy)

    1. David Cashin (Federal Reserve Board of Governors) and Takashi Unayama (Hitotsubashi University), The Impact of a Permanent Income Shock on Consumption: Evidence from Japan’s 2014 VAT Rate Increase
    2. Andrew Chang (Federal Reserve Board), Tax Policy Endogeneity: Evidence from R&D Tax Credits
    3. Nicholas Turner (U.S. Department of the Treasury), David Berger (Northwestern University) and Eric Zwick (University of Chicago), Stimulating Housing Markets

26. Optimal Taxation 2

    1. David Albouy (University of Illinois) and Sebastian Findeisen (University of Mannheim), Should We Be Taxed Out of Our Homes? The Optimal Taxation of Housing Consumption
    2. Daniel Jaqua (Albion College) and Daniel Schaffa (University of Michigan), Pigouvian Taxation with Multiple Externalities and Costly Administration

27. Risks in Pensions and Retirement (Pensions)

    1. Donald Boyd (State University of New York) and Yimeng Yin (Rockfeller Institute of Government), The interplay between retirement plan funding policies, contribution volatility, and funding risk
    2. Frank Caliendo (Utah State University), Maria Casanova (California State University Fullerton), Aspen Gorry (Utah State University) and Sita Slavov (George Mason University), The Welfare Cost of Retirement Uncertainty
    3. Sutirtha Bagchi (Villanova University), Discussion of “Contribution Risk and Public Pension Reform”

November 11, 2016

1. Information and Offshore Tax Evasion (Compliance and Enforcement)

   1. William Byrnes (Texas A&M University School of Law), Proposing efficiencies for the overlapping systems for collection, verification, and dissemination of taxpayer information for encouraging compliance with reporting of foreign income and assets

2. Incidence of Environmental and Energy Taxes (Environment and Energy)

   1. Christopher Knittel (MIT), Ben Meiselman (University of Michigan) and James Stock (Harvard), The Pass-Through of RIN Prices to Wholesale and Retail Fuels under the Renewable Fuel Standard
   2. Samuel Stolper (Harvard Kennedy School), Who Bears the Burden of Energy Taxes? The Critical Role of Pass-Through
   3. Shanjun Li (Cornell University) and Jianwei Xing (Cornell University), Fiscal Policies to Promote Alternative Fuel Vehicles

3. ACA and Incentives to Work (Health)

   1. Asako Moriya (Agency for Healthcare Research and Quali), The Affordable Care Act and Trends in Part-Time Employment: 2016 Update
   2. Bradley Heim (Indiana University), Ithai Lurie (U.S. Department of the Treasury) and Kosali Simon (Indiana University), Does Public Health Insurance Affect Early Retirement?
   3. Andrew Samwick (Dartmouth College), Means-Testing Federal Health Entitlement Benefits

4. Top Incomes (Individual and Labor)

   1. Jeff Larrimore (Federal Reserve Board), Richard Burkhauser (Cornell University & Univ of Melbourne), Gerald Auten (U.S. Treasury Department) and Philip Armour (RAND Corporation), The Sensitivity of U.S. Top Income Shares in Tax Record Data to More Comprehensive Measures of Income
   2. Andreas Peichl (University of Mannheim), Carla Krolage (ZEW) and Daniel Waldenstroem (PSE), Measuring Top Income Inequality in the US: Accounting for Economic and Population Growth

5. Multinational M&A and Incorporations (International)

   1. Susan Morse (University of Texas School of Law) and Eric Allen (University of Southern California), The Effective Income Tax Rate Experience of Decentered Multinationals
   2. Stefan Zeume (University of Michigan), Rose Liao (Rutgers University) and Burcin Col (Pace University), What Drives Corporate Inversions? International Evidence

6. Structural Models of Fiscal Policy Effects (Macro and Fiscal Policy)

   1. Rachel Moore (US Congress) and Brandon Pecoraro (U.S. Congress), Modeling the Internal Revenue Code in a Heterogeneous-Agent General Equilibrium Framework

7. NTA Next Generation

   1. Frank Murphy (University of Arizona), Tax Policy and the Growth in Mutual Funds: Evidence from Omnibus Budget Reconciliation Act of 1993

8. Optimal Taxation 3

   1. Musab Kurnaz (Carnegie Mellon University), Optimal Taxation of Families: Mirrlees meets Becker
   2. Louis Perrault (Georgia State University), Optimal taxation with work experience as a risky investment

9. State-Local Finances After the Great Recession (State and Local)

   1. Donald Boyd (State University of New York) and Lucy Dadayan (State University of New York), Slow tax revenue growth, rising pension contributions, and Medicaid growth lead state and local governments to reshape their finances
   2. Carolyn Bourdeaux (Andrew Young School of Policy Studies), Rahul Pathak (Georgia State University) and Sally Wallace (Georgia State University), State Tax Measures and Revenue Growth through and Post-Crisis
   3. Ronald Fisher (Michigan State University), Infrastructure Spending After the Great Recession (slides)
   4. Daniel Mullins (American University), John Mikesell (Indiana University) and Chad Smith (American University), New Directions in State and local Tax Policy: Views from Practitioners, Policymakers and Taxpayers

10. Policy Design with Behavioral Agents (Behavioral)

    1. Daniel Reck (University of California Berkeley) and Jacob Goldin (Stanford Law School), Designing Optimal Defaults
    2. Brian Galle (Boston College), The Problem of Intra-Personal Cost

11. The Effects of Policy Incentives on Charitable Giving (Charities and Public Goods)

    1. Daniel Teles (Tulane University), Do Tax Credits Increase Charitable Giving? Evidence from Arizona and Iowa (slides)

12. Tax Filing Behavior (Compliance and Enforcement)

    1. Sebastian Beer (OeNB), Matthias Kasper (University of Vienna), Erich Kirchler (University of Vienna) and Brian Erard (B. Erard & Associates), Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers
    2. Pat Langetieg (IRS), Brian Erard (B. Erard & Associates), John Guyton (Internal Revenue Service), Mark Payne (IRS) and Alan Plumley (IRS), What Drives Filing Compliance (slides)
    3. Michelle Nessa (Michigan State University), Casey Schwab (University of Georgia), Bridget Stomberg (University of Georgia) and Erin Towery (University of Georgia), How do IRS resources affect the tax enforcement process?

13. Income Volatility and Consumer Spending (Individual and Labor)

    1. David Powell (RAND), Does Labor Supply Respond to Transitory Income? Evidence from the Economic Stimulus Act of 2008

14. Taxation and Knowledge (Law)

    1. Shu-Yi Oei (Tulane Law School) and Diane Ring (Boston College Law School), A Theory of Online Taxpayer Learning
    2. Erin Scharff (Sandra Day O’Connor College of Law/ASU), Revisiting Local Income Taxes

15. The Retirement Decision (Pensions)

    1. Andreas Peichl (University of Mannheim), Philipp Doerrenberg (ZEW Mannheim), Mathias Dolls (Centre for European Economic Research) and Holger Stichnoth (ZEW Mannheim), Do savings increase in response to salient information about retirement and expected pensions?
    2. Alice Henriques (Federal Reserve Board of Governors), Coordinating Retirement Plans between Spouses

16. Political Economy and Local Governments (Political Economy)

    1. Todd Yarbrough (Aquinas College), The political economy of balanced budget requirements: Evidence from U.S. state environmental expenditure, 1974 – 2011
    2. Soomi Lee (University of La Verne), Political Economy of Parcel Tax in California School Districts

17. Intergovernmental Fiscal Relations (State and Local)

    1. Lars-Erik Borge (Norwegian University of Science and Tech) and Marianne Haraldsvik (NTNU), Unintended Consequences of a Grant Reform: How the Action Plan for the Elderly Affected the Budget Deficit and Services for the Young

18. Avoiding Taxes (Accounting)

    1. Kelly Wentland (George Mason University), The Effect of Industrial Diversification on Firm Taxes
    2. Nadine Kalbitz (Otto-von-Guericke-University Magdeburg) and Sebastian Eichfelder (Otto von Guericke University Magdeburg), Conforming tax planning in multinational and domestic entity firms
    3. Jon Kerr (Baruch College – CUNY), Richard Price () and FRANCISCO J. ROMAN (), The Effect of Corporate Governance onTax Avoidance: Evidence from Governance Reform

19. Behavioral Issues in Benefit Take-up (Behavioral)

    1. Andrew Hayashi (University of Virginia), The Effects of Refund Anticipation Loans on the Use of Paid Preparers and EITC Take-up
    2. Jacob Goldin (Stanford Law School), Tatiana Homonoff (Cornell University) and William Tucker (Social and Behavioral Sciences Team), Do Contribution Rate Suggestions Impact Retirement Savings? Evidence from a Field Experiment

20. School Funding (Education)

    1. Biplab Datta (Gerogia State University), Is There A School Finance Channel? Effects of Ambient Air Pollution on K-12 Education in USA (slides)

21. The Contingent Workforce (Individual and Labor)

    1. Fiona Greig (JPMorgan Chase Institute), Paychecks, Paydays, and the Online Platform Economy: Big Data on Income Volatility
    2. Shanthi Ramnath (U.S. Department of the Treasury), Emilie Jackson (Stanford University) and Adam Looney (U.S. Treasury), Alternative Work Arrangements: Tax Policy Issues Related to Worker Classification, Benefit Coverage and Tax Compliance
    3. John Haltiwanger (University of Maryland), Measuring the Gig Economy

22. The Effects of IP Boxes (International)

    1. Olena Dudar (ZEW Centre for European Economic Research) and Johannes Voget (University of Mannheim), Corporate Taxation and Location of Intangible Assets: Patents vs. Trademarks

23. Corporate Tax and Corporate Governance (Law)

    1. David Walker (Boston University), The Practice and Tax Consequences of Nonqualified Deferred Compensation (slides)
    2. Jordan Barry (University of San Diego) and Victor Fleischer (University of San Diego), Tax and the Boundaries of the Firm

24. U.S. Fiscal Policy Past, Present, and Future (Macro and Fiscal Policy)

    1. David Cashin (Federal Reserve Board of Governors), William Peterman (Federal Reserve Board of Governors), Byron Lutz (Federal Reserve Board of Governors) and Jamie Lenney (Federal Reserve Board of Governors), Fiscal Policy Changes and Aggregate Demand in the U.S. During and Following the Great Recession
    2. Douglas Elmendorf (Harvard Kennedy School) and Louise Sheiner (Brookings), FEDERAL BUDGET POLICY WITH AN AGING POPULATION AND PERSISTENTLY LOW INTEREST RATES (slides)
    3. Stephen Cohen (University of California, Berkeley) and Bradford Delong (), Concrete Economics: The Hamilton Approach to Economic Growth and Policy

25. Optimal Taxation 4

    1. Florian Scheuer (Stanford University) and Ivan Werning (Massachusetts Institute of Technology), Mirrlees meets Diamond-Mirrlees

26. Modeling and Evaluation of the Impact of Tax Incentives in the States (State and Local)

    1. Anita Yadavalli (Indiana Legislative Services Agency), The Tradeoff between Revenue Loss from Enterprise Zone Incentives and Economic Development (slides)

27. Graduate Student Research Forum

    1. Kathryn Stevens (The Urban Institute) and Laura Wheaton (The Urban Institute), The Effect of Different Tax Calculators on the Supplemental Poverty Measure
    2. Arash Farahani (University of Illinois at Urbana-Champaign), State Governments’ Deferral of Maintenance Expenditures as a Borrowing Tool
    3. Sohani Fatehin (Georgia State University) and David Sjoquist (Georgia State University), High Wage Job Growth and Tax

November 12, 2016

1. Behavioral Responses to Commodity Taxation (Behavioral)

   1. Andreas Peichl (University of Mannheim) and Zareh Asatryan (ZEW Mannheim), Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia

2. Shame! (Compliance and Enforcement)

   1. Sally Wallace (Georgia State University), James Alm (Tulane University), Michele Bernasconi (Università Ca’ Foscari Venezia) and Susan Laury (Andrew Young School of Policy Studies), Culture, Compliance, and Confidentiality: A Study of Taxpayer Behavior in the US and Italy
   2. Jarkko Harju (VATT Institute for Economic Research), Joel Slemrod (University of Michigan) and Tuomas Kosonen (VATT, Government institute for economic research), Behavioral Responses to Pigouvian Car Taxes: Vehicular Choice and Missing Miles

3. Tax Avoidance Strategies and Perception (Corporate)

   1. James Hines (University of Michigan), Tax-Exempt Debt Arbitrage
   2. Katharina Nicolay (ZEW), Book-Tax Conformity and Reporting Behavior– A Quasi-experiment

4. Topics in Health and Taxation (Health)

   1. Bradley Herring (Johns Hopkins University), Comparing the Value of the Nonprofit Hospitals’ Tax Exemption to Their Community Benefits
   2. Colleen Carey (Cornell University), A Time to Harvest: Evidence on Consumer Choice Frictions from a Payment Revision in Medicare Part D
   3. Barbara Schone (Agency for Healthcare Research & Quality), Discussion of “Targeting with In-kind Transfers: Evidence from Medicaid Home Care”

5. IP Taxation (International)

   1. Alessandro Modica (Italy Ministry of Finance) and Tom Neubig (Tax Sage Network), Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations (slides)

6. Taxation and Wealth (Law)

   1. Mark Gergen (UC Berkeley), How To Tax Capital
   2. Edward McCaffery (University of Southern California), Taxing Wealth Seriously
   3. Zachary Liscow (Yale University), Do Court Mandates Change the Distribution of Taxes and Spending?: Evidence from School Finance Litigation

7. Social Insurance for the Vulnerable (Pensions)

   1. Matthew Rutledge (Boston College), Geoffrey Sanzenbacher (Boston College Center for Retirement Research) and Mashfiqur Khan (Boston College), Social Security and Total Replacement Rates in Disability and Retirement
   2. Nicole Maestas (Harvard Medical School), Kathleen Mullen (RAND Corporation) and Alexander Strand (Social Security Administration), The effect of labor market conditions on disability applications and awards

8. State and Local Tax Competition (State and Local)

   1. Eckhard Janeba (University of Mannheim) and Maximilian Todtenhaupt (University of Mannheim & Centre for European Economic Research), Fiscal Competition and Public Debt

9. Taxes and Firm Value (Accounting)

   1. Sebastian Eichfelder (Otto von Guericke University Magdeburg), Capitalization of capital gains taxes: Attention, deadlines and media coverage

10. Psychology and the Demand for Redistribution (Behavioral)

    1. Oliver Hauser (Harvard University), Invisible inequality leads to punishing the poor and rewarding the rich
    2. Mounir Karadja (IIES), Johanna Mollerstrom (George Mason University) and David Seim (Department of Economics), Richer (and Holier) than Thou? The Effect of Relative Income Improvements on Demand for Redistribution

11. Charitable Organizations: Operations, Regulations, and Circumstances (Charities and Public Goods)

    1. Bradley Minaker (McMaster University) and A. Abigail Payne (University of Melbourne), Digging into Crowding Out and Warm Glow .. the impact of government funded new charity initiatives on private giving and charity fundraising
    2. Brian Galle (Boston College), Corporate Compliance Without Enforcement?: Private Foundations and the Uniform Prudent Management of Institutional Funds Act

12. Network Effects (Compliance and Enforcement)

    1. Mauro Mare (Tuscia University), Family Ties and Tax Evasion

13. Corporate Tax Planning (Corporate)

    1. Shafik Hebous (), At Your Service! The Role of Tax Havens in International Trade with Services

14. Social Insurance (Individual and Labor)

    1. Jorge Pérez (Brown University) and Michael Suher (New York University), The Impact of Hiring Tax Credits on Economically Depressed Labor Markets
    2. Selin Pelek (Galatasaray University) and Gokce Uysal (Bahcesehir University), Envelope Wages, Underreporting and Tax Evasion: The Case of Turkey
    3. Bruce Sacerdote (Dartmouth College), Discussion of ‘Envelope Wages, Underreporting and Tax Evasion: The Case of Turkey’

15. Demographic Change and Fiscal Policy Effects (Macro and Fiscal Policy)

    1. Aspen Gorry (Utah State University), Christian vom Lehn (Brigham Young University) and Eric Fisher (Orfalea College of Business), Male Labor Supply and Generational Fiscal Policy

16. Medicare and Medicaid (Pensions)

    1. Melanie Guldi (University of Central Florida), Amelia Hawkins (University of Michigan), Jeffrey Hemmeter (Social Security Administration) and Lucie Schmidt (Williams College), Supplemental Security Income, Medicaid, and Child Outcomes: Evidence from Birth Weight Eligibility Cutoffs
    2. Lucie Schmidt (Williams College), Lara Shore-Sheppard (Williams College) and Tara Watson (Williams College), The Impact of the ACA Medicaid Expansion on Disability Program Participation

17. Retirement Transition (Pensions)

    1. Peter Brady (Investment Company Institute), Steven Bass (Investment Company Institute), Jessica Holland (Internal Revenue Service) and Kevin Pierce (Internal Revenue Service), Using Panel Tax Data to Examine the Transition to Retirement
    2. Alice Henriques (Federal Reserve Board of Governors), Lindsay Jacobs (Federal Reserve Board of Governors), Kevin Moore (Federal Reserve Board) and Jeffrey Thompson (Federal Reserve Board of Governors), Estimating Comprehensive Retirement Wealth over the Lifecycle
    3. Joshua Miller (Department of Housing and Urban Development) and Silda Nikaj (Texas Christian University), Reverse Mortgages and Property Tax Default
    4. John Sabelhaus (Federal Reserve Board of Governors), Discussion of Using Panel Tax Data to Examine the Transition to Retirement by Brady et al.

18. State and Local Fiscal Institutions (State and Local)

    1. Soomi Lee (University of La Verne), Do States Circumvent Supermajority Vote Requirements to Raise Taxes? Examining Time-Varying Effects of Supermajority Rule
    2. Eric Brunner (University of Connecticut), Erik Johnson (University of Richmond) and Stephen L Ross (University of Connecticut), Identification of Cross Price Elasticities of Demand for Public Services: Evidence from a Natural Experiment
    3. Ron Cheung (Oberlin College) and Rachel Meltzer (The New School), Do Private HOA Members Engage in Public Life? Evidence from Voting Behavior

19. Recent Research in the Distributional and Tax Rate Structure of the U.S. Welfare System

    1. Robert Moffitt (Johns Hopkins University), Recent Research on the Distributional and Tax Rate Structure of the U.S. Welfare System