110th Annual Conference Program at a Glance


Thursday, November 9

8:30-10:00 am

Concurrent Sessions

Issues in State and Local Public Finance

Unintended Consequences of Tax-Benefit Systems

Tax Enforcement

Third-Party Reporting in Developing Countries


Public Policy and Retirement

Profit Shifting

Taxes and Business Executives

Welfare and Labor Market Participation


10:00-10:15 am

Coffee Break

10:15-11:45 am

Concurrent Sessions

Housing Values, Property Taxes, and Implications for Household and Municipal Finances

A New Look at State and Local Government Finances

Tax Avoidance, Evasion and Income Sheltering in Individual Taxation

Tax Expenditures

Public Employee Retirement Programs

International Tax Relations and Differences in Tax Policy

Business Tax Regimes and Income Inequality

Corrective Taxation for Behavioral Agents

Taxation of Individuals in Developing Countries

Optimal Tax I

12:00-1:30 pm


Speaker: Amy Finkelstein, John & Jennie S. MacDonald Professor of Economics, MIT and co-Scientific Director, J-PAL North America.
“Subsidizing Health Insurance for Low Income Adults: What Does it Do and What Does That Mean?”
Presentation of Awards: Outstanding Doctoral Dissertation in Government Finance and Taxation

1:45-3:15 pm

Concurrent Sessions

State and Local Sales Tax Policy Effects

Business Taxes Across Borders

Child Related Tax Benefits

Sales Taxes and VATS

The State of Healthcare Reform

Policy Determinants of College Attendance and Labor Market Success

Market Effects of Corporate Taxation

Optimal Tax II

Fungibility, Hassles, and Ordeals in Social Insurance Programs

Laboratory Experiments on Charity and Public Goods

3:15-3:45 pm

Coffee Break

3:45-5:15 pm

Concurrent Sessions

Public Policy in European Regions

Administration and Cooperation

Pensions and School Finance

Finance and Business Taxes

Education Finance and Student Achievement

Taxes and Location Decisions

Tax Competition and Location Choice

Tax Reform in Theory and in Practice

The Efficacy of State and Local Fiscal Policy in Promoting Economic Growth

Asset Decumulation in Retirement

5:15-6:15 pm

Annual Meeting of the National Tax Association

6:15 – 7:30 pm


Friday, November 10

7:30-8:30 am

Graduate Student Breakfast

8:30-10:00 am

Concurrent Sessions

Economic Effects of Labor Market Regulations

Tax Incentives and Charitable Giving

Behavioral Political Economy

Energy and Environmental Tax Incidence

Taxing the Future

Measuring Tax Avoidance and its Real Effects

Equity Markets and Taxes

Optimal Tax III

Investment and Capital

Boundaries, Taxes, and Pricing

10:00-10:15 am

Coffee Break

10:15-11:45 pm

General Session

Panel Discussion: The State of Tax Reform
Panelists: Alan Auerbach, Jason Furman, Glenn Hubbard and Kent Smetters

12:00-1:30 pm


Speaker: Lawrence H. Summers, Charles W. Eliot University Professor and President Emeritus at Harvard University, Former Secretary of the Treasury
Presentation of Awards: National Tax Journal Referees of the Year Award
National Tax Journal Richard Musgrave Prize

1:45-3:15 pm

Concurrent Sessions

Local Political Economy

Financial Reporting for Taxes

Technology and Public Finance

Local Taxes and Boundaries

Offshore Tax Evasion

Non-Standard Responses to Taxation: Tax Salience and Tax Morale

Optimal Tax IV

Unemployment and Disability Insurance: Evidence from Administrative Data


NTA Next Generation

3:15-3:45 pm

Coffee Break

3:45-5:15 pm

General Session

In Honor of James R. Hines Jr., Richard A. Musgrave Collegiate Professor of Economics and L. Hart Wright Collegiate Professor of Law, University of Michigan, 2017 Holland Award Recipient
Moderator: Rosanne Altshuler
Panelists: Alan Auerbach, Mihir Desai, James Poterba, and Joel Slemrod

5:15-6:15 pm Graduate Student Poster Session
5:15-6:30 pm

Reception in honor of James R. Hines Jr., 2017 Holland Award Recipient

Saturday, November 11

8:30-10:00 am

Concurrent Sessions

Tax Planning Consequences

Affordable Housing Policy

Public Finance Applications of Dynamic Models

Tax Policy and Health

Analyses of Labor Supply Using Administrative Data

Transfer Programs

Capital Gains and Wealth Taxation

Social Security and Household Finance

Supply Effects of Food Policy Programs

Cash Flow Taxation

10:00-10:15 am

Coffee Break

10:15-11:45 am

Concurrent Sessions

Health Insurance

Much Ado About Bunching

Third-Party Reporting in High Income Countries

Taxation of Firms

Tax Law and Finance

Economic Effects of Local Subsidies

Defined Contribution Plan Accumulation Behavior

The Importance of Business Tax Credits, Deductions, and Asymmetries

Macroeconomic Effects of Sufficient Statistics

Business Taxes and the Real Economy

12:00 pm

(Attendee’s choice — Conference does not provide lunch)

1:00-2:30 pm

Short Course: Recent Research in Housing Markets and Local Public Finance

Presenter: Fernando Ferreira, Associate Professor of Real Estate and Business Economics and Public Policy, Wharton School of Business, University of Pennsylvania
Sponsored by the University of Michigan Office of Tax Policy Research