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Presidential Address
Rosanne Altshuler, 2018 Presidential Address (stay tuned for link)
Daniel M. Holland Medal
Tribute to Michael Keen, winner of the 2018 Daniel M. Holland Medal
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November 15, 2018
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Health Insurance: New Evidence from Policy Changes
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Regional Implications of Fiscal/Monetary Stimulus
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Investment in K-12 Education
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Topics in Political Economy
David Schonholzer (Yale University), Discussant comments on: “Legislative Redistricting, Party Politics, and the SpatialDistribution of Transportation Expenditure” and “Do More Efficient Taxes Lead to Bigger Government?
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Optimal Tax 1
- , The Insurance Value of Progressive Taxation with Heterogeneous Risk Aversion
- , Preference Difference, Generalized Social Marginal Welfare Weights, and the Two Approaches for Optimal Tax Theory
- , , Heterogeneity in Talent or in Tastes? Implications for Redistributive Taxation
- , Do justice perceptions support the concept of equal sacrifice? Evidence from Germany
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Optimal Tax 2
Antoine Ferey (Ecole Polytechnique – CREST), Discussant comments on “Market Power and Income Taxation” and “Generalized Compensation Principle”
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Charity and Public Goods 1
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Charity and Public Goods 2
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- , , The Tax Expenditure for Tax Exempt and Charitable Organizations [slides]
Mildred W. Robinson (University of Virginia School of Law), Discussant comments on: “The Tax Expenditure for Tax Exempt and Charitable Organizations”
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Property Taxes and Local Debt
John E. Anderson (University of Nebraska), Discussant comments on: “The Scope and Use of Local Parcel Tax in California
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- , , Local Origins and Implications of the 1930s Urban Debt Crisis
- , , , Age-Based Property Tax Exemptions [slides]
John E. Anderson (University of Nebraska), Discussant comments on: “Age-Based Property Tax Exemptions”
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As Uncertain As Local Taxes
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Recent Developments in State and Local Public Finance
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Responses to Local Taxation
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Environmental Taxes, Cross-border effects and Government Interaction
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Taxes on Consumption in Developing Countries
- , , , Taxation and Supplier Networks: Evidence from India
- , , , Are Consumption Taxes Regressive? Evidence from Consumption Patterns by Retailer Size in Developing Countries [slides]
- , , , Dual Tax Systems and Firms: Evidence from the VAT in Brazil
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Policy Innovations in Developing Countries
- , , , , Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology
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Field Experiments in Tax Administration
- , , , , , Rental Income Tax Compliance: Evidence from a Field Experiment
- , , , , , Federal Tax Liens and Letters: Effectiveness of the Notice of Federal Tax Liens and Alternative IRS Letters on Individual Tax Debt Resolution [slides]
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Information, Engagement, and Compliance
- , , , , , , , The Offshore World According to FATCA
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Investment and International Tax Incentives
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Debt, Equity, and International Taxation
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International Tax Competition
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Digital Aspects of International Tax
- , OECD BEPS In Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy
- , Is Digital Different? Economic Nexus and Other Efforts to Respond to the Changing International Tax Landscape [slides]
- , Three Arguments in Defense of the EU’s Proposed Digital Services Tax
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Local Public Finance Abroad
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Tax Planning and Uncertainty
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Tax Planning in a Time of Policy Changes
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Shareholder Taxes and the Firm
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Labor Supply and Tax Rates
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Income Mobility and Inequality
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Fiscal Policy Transmission
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Consequences of Corporate Tax Reform
- , , Voluntary Disclosure, Competition, and Litigation Risk: Evidence from the American Taxpayer Relief Act of 2012
- , , , The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions
- , , The Immediate Impact of Tax Reform on Corporate Earnings: Investor Expectations and Reactions
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Corporate Taxes and Aggregate Investment
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Pension Policy and Saving
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Tax Administration and Compliance: Regulatory Design
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Household Saving and Portfolio Behavior
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Tax Design: Withholding, User Fees, and Consumption Taxes
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Health Care and Addiction
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Behavioral Responses to Taxation
- , , , The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
- , , , The Quality of the Estimators of the ETI
- , Behavioral Responses to Spatial Tax Notches in the Retail Gasoline Market
- , Does the District of Columbia Income Tax Policy Increases Tax Revenue? Evidence from Regression Discontinuity Design
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Bunching Evidence on Responses to Taxation
Xiaxin Wang (Fudan University and University of Michigan): Discussant comments on: “Best of the Bunch”
Xiaxin Wang (Fudan University and University of Michigan): Discussant comments on: “A Kinky Consistency”
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November 16, 2018
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The 2017 Tax Bill and the Future of Tax Reform
Len Burman (Syracuse University and Urban-Brookings Tax Policy Center): Discussant comments on: “The Tax Rate Ratchet” and “The Other Labor Law? Understanding the Tax-Workplace Intersection”
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Politics and Policy Outcomes
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Student Loans and Repayment
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Tax Administration Issues Affecting Low Income Taxpayers
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Infrastructure and Local Debt
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Natural Experiments and Demographic Variation in Compliance
Arun Adhavani (University of Warwick), Discussant comments on: “Paying Taxes Automatically” and “Tax Collections”
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Safety Net Programs and Labor Markets
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NTA Next Generation
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State and Local Tax Workarounds
- , Federal Tax Treatment of States, Their Political Subdivisions, and Their Affiliates [slides]
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Optimal Tax 3
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Optimal Tax 4
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Misreporting and Tax Compliance in Developing Countries
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Financial Reporting and Auditing
Edmund Outslay (Michigan State University), Discussant comments on “The Relevance and Pricing of Non-Income Tax Relief”
Edmund Outslay (Michigan State University), Discussant comments on “How Do Firms Use Cash Tax Savings?”
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M&A and Supply Chain
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Legal Perspectives on the TCJA
- , Modeling Changes in U.S. International Tax Rules
- , The New Non-Territorial U.S. International Tax System [slides]
- , A Modest Defense of the 2017 Tax Act
- , The Transition (Under-)Tax
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Compliance, Enforcement, and Dynamic Responses
- , , , The Dynamic Effects of Tax Audits [slides]
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Using Experiments to Inform Tax Policy
- , , Causal Structures of Tax Avoidance and Theories of Corporate Taxation [slides]
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Policy Impacts on Retirement
- , , Policy Interactions at Retirement [slides]
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Graduate Student Research Forum
- , Merging to Dodge Taxes? Unexpected Consequences of VAT Adoption in India
- , Federal Mandates, Local Budgets, and Long-Run Growth: Evidence from the 1972 Clean Water Act
- , Candy Crushed Grain Saga: Consumer Responses to Tax Notches in the Confections Market
- , The Effects of the Child Tax Credit on Labor Supply
- , The Effect of Passing School Bond Measures on Student Achievement: Morale and Capital Spending
- , Of Race and Revenue: The Effects of Fiscal Stress on Racial Bias in Local Revenue Generation
- , Dynamic Income Responses to Tax Reform: New Approach
- , The Impact of State Financial Intervention on School District Fiscal Performance: Evidence from Illinois
- , Real Estate Bubbles, Local Property Tax Regimes, and City Development: Evidence from 1980s Japan
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Profit Shifting After Territorial
Michael Smart (University of Toronto): Discussant comments on: “Where Does Multinational Profit Go”
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November 17, 2018
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Distributional Analysis After the 2017 Tax Act: Findings and Directions for Research
- , , Distributional Analysis of the TCJA: Impact of Business and Individual Tax Provisions on Households [slides]
- , , Estimating the Distributional Effects of the TCJA: Looking Back and Looking Forward [slides]
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Post-secondary Education Access and Returns
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Inequality and Taxation
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Local Expenditures
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Housing, Commercial Property and Local Taxes
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Tax Preparers and Tax Administration
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On Tax Havens
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TCJA and Related
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New Empirical Perspectives on the Aggregate Effects of Fiscal Policy
Aparna Mathur (American Enterprise Institute): Discussant comments on: “Cross-Border Tax Evasion” and “Tax Policy Measures in Advanced and Emerging Economies”
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Benefit Take-Up
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Taxation with Non-Standard Utility Functions
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Effects of Specific Corporate Provisions
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Transparency and Tax Avoidance
- , , The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
- , , , Does Public Country-by-Country Reporting Deter Tax Avoidance and Income-Shifting? Evidence from Capital Requirements Directive IV
- , Dutch Shell Companies (SPEs) and International Tax Planning
- , span class=”author”>Hubertus Wolff , Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance
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Optimal Tax 5
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Behavioral Biases and Corrective Taxation
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Saving Responses to Pension Design
- , , The Effect Of Employer Matching and Defaults on Individuals’ TSP Savings Behavior [slides]
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Fiscal Policy and the Labor Market
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Tax Planning and Financial Reporting
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