111th Annual Conference Proceedings, 2018

New Orleans, LA

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

    1. November 15, 2018

      1. Health Insurance: New Evidence from Policy Changes

        1. Ioana Popovici (Nova Southeastern University), Johanna Catherine Maclean (Temple University), Michael T. French (University of Miami), Health Insurance and Traffic Fatalities: The Effects of Substance Use Disorder Parity Laws
      2. Regional Implications of Fiscal/Monetary Stimulus

        1. Bill Dupor (Federal Reserve Bank of St. Louis), Rodrigo Guerrero (Federal Reserve Bank of St. Louis), The Aggregate and Relative Economic Effects of Medicaid and Medicare Expansions
        2. Martin Beraja (Massachusetts Institute of Technology), Andreas Fuster (Swiss National Bank), Erik Hurst (University of Chicago Booth School of Business), Joseph Vavra (University of Chicago Booth School of Business), Regional Heterogeneity and the Refinancing Channel of Monetary Policy
      3. Investment in K-12 Education

        1. Ali Enami (Cornerstone Research), Labor versus Capital in the Provision of Public Services: Estimating the Marginal Products of Inputs in the Production of Student Outcomes
        2. Corbin L. Miller (Cornell University), The Effect of Education Spending on Student Achievement: Evidence from Property Values and School Finance Rules
      4. Topics in Political Economy

          1. Soomi Lee (University of La Verne, Hao Sun (University of Albany SUNY),Discover and Diffuse a New Tax Base: Spatial Analysis of School Parcel Taxes in California

        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?

      5. Optimal Tax 1

        1. Zhiqi Zhao (Shanghai University of International Business and Economics), The Insurance Value of Progressive Taxation with Heterogeneous Risk Aversion
        2. Zhiyong An (Fannie Mae, Division of Enterprise Risk Management), Preference Difference, Generalized Social Marginal Welfare Weights, and the Two Approaches for Optimal Tax Theory
        3. Ian Fillmore, Trevor Gallen, Heterogeneity in Talent or in Tastes? Implications for Redistributive Taxation
        4. Maria Metzing (DIW Berlin), Do justice perceptions support the concept of equal sacrifice? Evidence from Germany
      6. Optimal Tax 2

          1. Aleh Tsyvinski (Yale University), Nicolas Werquin (Toulouse School of Economics), Generalized Compensation Principle

        Antoine Ferey (Ecole Polytechnique – CREST), Discussant comments on “Market Power and Income Taxation” and “Generalized Compensation Principle”

        1. Ashley C. Craig (Harvard University), Optimal Taxation with Spillovers from Employer Learning
      7. Charity and Public Goods 1

        1. David Albouy (University of Illinois), Peter Christensen (University of Illinois), Ignacio Sarmiento (University of Illinois),Unlocking Amenities: Estimating Public Good Complementarity
      8. Charity and Public Goods 2

          1. Nathan Boron (US Department of the Treasury), Adam Looney (Brookings Institution), 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”

        1. Thomas Aronsson (Umeå School of Business), Olof Johansson-Stenman (University of Gothenburg), Ronald Wendner (University of Graz),Charity, Status, and Optimal Taxation: Welfarist and Paternalist Approaches
        2. Matthew Wilson (University of Michigan), Fiscal Federalism, Monopsony, and Public Goods Provision
      9. Property Taxes and Local Debt

          1. Soomi Li (University of La Verne), The Scope and Use of Local Parcel Tax in California Localities: New Findings from a New Database [slides]

        John E. Anderson (University of Nebraska), Discussant comments on: “The Scope and Use of Local Parcel Tax in California

          1. Samara Gunter (Colby College), James Siodla (Colby College), Local Origins and Implications of the 1930s Urban Debt Crisis
          2. Carlianne Patrick (Georgia State University), H. Spencer Banzhaf (Georgia State University), Ryan Mickey (Maryville College), Age-Based Property Tax Exemptions [slides]

        John E. Anderson (University of Nebraska), Discussant comments on: “Age-Based Property Tax Exemptions”

      10. As Uncertain As Local Taxes

        1. Min Su (Louisiana State University), Taxation by Citation? Exploring the Revenue Incentive of Local Traffic Citation Revenues
      11. Recent Developments in State and Local Public Finance

        1. Nathan Seegert (University of Utah), Optimal Tax Policy Under Uncertainty Over Tax Revenues
      12. Responses to Local Taxation

        1. Wenjing Li (China Fortune Land Development Co), Matthew Cushing (University of Nebraska-Lincoln), John E. Anderson (University of Nebraska-Lincoln), Household Mobility and Local Government Finance in U.S. Cities
      13. Environmental Taxes, Cross-border effects and Government Interaction

        1. Joel R. Landry (The Pennsylvania State University), Think Globally, Cap Locally, and Trade Often: The Critical Importance of Virtual Markets for Efficient Decentralized Policymaking in the Presence of Spillovers
        2. Reid Dorsey-Palmateer (University of Utah), Ben Niu (St. John Fisher College), The Effect of Carbon Taxation on Cross Border Competition and Energy Efficiency Investments
      14. Taxes on Consumption in Developing Countries

        1. Lucie Gadenne (University of Warwick and IFS), Tushar K. Nandi (Center for Studies in Social Sciences), Roland Rathelot (University of Warwick and CEPR), Taxation and Supplier Networks: Evidence from India
        2. Pierre Bachas (World Bank Research), Lucie Gadenne (University of Warwick), Anders Jensen (HKS), Are Consumption Taxes Regressive? Evidence from Consumption Patterns by Retailer Size in Developing Countries [slides]
        3. Francois Gerard (Columbia University & NBER), Joana Naritomi (London School of Economics & CEPR), Arthur Seibold (London School of Economics), Dual Tax Systems and Firms: Evidence from the VAT in Brazil
      15. Policy Innovations in Developing Countries

        1. Merima Ali (CHR Michelsen Institute and Syracuse University), Abdulaziz B. Shifa (Syracuse University), Abebe Shimeles (African Development Bank), Firew Woldeyes (Ethiopian Development Research Institute), Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology
        3. Field Experiments in Tax Administration

          1. Essi Eerola (VATT Institute for Economic Research and CESifo), Tuomas Kosonen (Labour Institute for Economic Research, Academy of Finland), Kaisa Kotakorpi (VATT Institute for Economic Research, University of Turku), Teemu Lyytikäinen (VATT Institute for Economic Research), Jarno Tuimala (Finnish Tax Administration), Rental Income Tax Compliance: Evidence from a Field Experiment
          2. Brett Collins (IRS — Research, Applied Analytics, and Statistics), Alan Plumley (IRS — Research, Applied Analytics, and Statistics), Ishani Roy (IRS — Research, Applied Analytics, and Statistics), Alex Turk (IRS — Research, Applied Analytics, and Statistics), Terry Ashley (IRS — Taxpayer Advocate Service), Jeff Wilson (IRS — Taxpayer Advocate Service) Federal Tax Liens and Letters: Effectiveness of the Notice of Federal Tax Liens and Alternative IRS Letters on Individual Tax Debt Resolution [slides]
      16. Information, Engagement, and Compliance

        1. John Guyton (Internal Revenue Service), Niels Johannesen (University of Copenhagen), Patrick Langetieg (Internal Revenue Service), Daniel Reck (London School of Economics), Max Risch (University of Michigan), Joel Slemrod (University of Michigan), William Strang (Office of Tax Analysis, U.S. Department of the Treasury), The Offshore World According to FATCA
      17. Investment and International Tax Incentives

        1. John Mutti (Grinnell College), Eric Ohrn (Grinnell College), Taxes and the Location of U.S. Business Activity Abroad
      18. Debt, Equity, and International Taxation

        1. Jan Kock (Université Catholique de Louvain), Marcel Gérard (Université Catholique de Louvain), The Allowance for Corporate Equity in Europe: Latvia, Italy, and Portugal
        2. Katarzyna Habu (NBER and Oxford University Centre for Business Taxation), Yaxuan Qi (City University of Hong Kong), Jing Xing (Antai College of Economics and Management, Shanghai Jiao Tong University), Debt Shifting Restrictions and Reallocation of Debt: Evidence from UK Worldwide Debt Cap
      19. International Tax Competition

        1. Omri Marian (University of California, Irvine School of Law), Is All Corporate Tax Planning Good for Shareholders?
        2. Mohammed Mardan (ETH Zurich, CESifo and NoCeT), Michael Stimmelmayr (ETH Zurich, CESifo and NoCeT), Tax Competition in Developed, Emerging, and Developing Regions: Same, But Different?
      20. Digital Aspects of International Tax

        1. Monica Gianni (California State University, Northridge), OECD BEPS In Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy
        2. Lilian V. Faulhaber (Georgetown University Law Center), Is Digital Different? Economic Nexus and Other Efforts to Respond to the Changing International Tax Landscape [slides]
        3. Wei Cui (University of British Columbia), Three Arguments in Defense of the EU’s Proposed Digital Services Tax
      21. Local Public Finance Abroad

        1. Junxue Jia (China Financial Policy Research Center, Renmin University of China), Siying Ding (China Financial Policy Research Center, Renmin University of China), Yongzheng Liu (China Financial Policy Research Center, Renmin University of China), Decentralization, Incentives, and Tax Enforcement
        2. Enrico Rubolino (Institute for Social and Economic Research (ISER), University of Essex), The Efficiency and Distributive Effects of Local Taxes: Evidence from Italian Municipalities [slides]
        3. Timothy J. Goodspeed (Hunter College), Decentralization and Intra-Country Transfers in the Great Recession: The Case of the EU
      22. Tax Planning and Uncertainty

        1. Christoph Watrin (University of Münster), Falko Weiß (University of Münster), Relative Tax Planning over the past 30 years
        2. George A. Plesko (University of Connecticut), Assessing Estimates of Corporate Marginal Tax Rates
      23. Tax Planning in a Time of Policy Changes

        1. Ziqi Xie (Tulane University), Estimating Effects of Dividend Tax Policy Changes in China
        2. Christian Imboden (University of Oregon), Do Stock Prices Respond to Changes in Corporate Income Tax Rates?
        3. Giacomo Brusco (University of Michigan), Benjamin Glass (Pennsylvania State University), Risky Business: Policy Uncertainty, Firm Evaluation, and Investment
      24. Shareholder Taxes and the Firm

        1. Michael Smart (University of Toronto), The Efficiency Cost of Dividend Taxation: A New Approach and Estimates for Canada
      25. Labor Supply and Tax Rates

        1. Riley Wilson (University of Maryland), The EITC and Employment Transitions: Labor Force Attachment, Annual Exit, and the Role of Information
      26. Income Mobility and Inequality

        1. Paul Hufe (LMU Munich), Ravi Kanbur (Cornell University), Andreas Peichl (LMU Munich), Measuring Unfair Inequality: Reconciling Equality of Opportunity and Freedom from Poverty
      27. Fiscal Policy Transmission

        1. Aditya Aladangady, Shifrah Aron-Dine,, David Cashin, Wendy Dunn, Laura Feiveson, Paul Lengermann, Katherine Richard, Claudia Sahm, High-Frequency Spending Responses to the Earned Income Tax Credit
        2. Andrew Bird (Carnegie Mellon University), Stephen Karolyi (Carnegie Mellon University), Stefan Lewellen (Pennsylvania State University), Thomas Ruchti (Carnegie Mellon University), The Credit Channel of Fiscal Policy Transmission
      28. Consequences of Corporate Tax Reform

        1. Frank Murphy (University of Connecticut), Sarah Parsons (University of Connecticut), Voluntary Disclosure, Competition, and Litigation Risk: Evidence from the American Taxpayer Relief Act of 2012
        2. Fabio B. Gaertner (University of Wisconsin-Madison), Daniel P. Lynch (University of Wisconsin-Madison), Mary E. Vernon (University of Wisconsin-Madison), The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions
        3. Colin Q. Koutney (The University of Texas at Austin), Lillian F. Mills (The University of Texas at Austin), The Immediate Impact of Tax Reform on Corporate Earnings: Investor Expectations and Reactions
      29. Corporate Taxes and Aggregate Investment

        1. James F. Albertus (Carnegie Mellon University), Brent Glover (Carnegie Mellon University), Oliver Levine (University of Wisconsin-Madison), Foreign Investment of US Multinationals: The Effect of Tax Policy and Agency
      30. Pension Policy and Saving

        1. Lucas Goodman (Joint Committee on Taxation, U.S. Congress), Heidi R. Schramm (Joint Committee on Taxation, U.S. Congress), Characteristics and Motives of Roth Converters: Evidence from the 2010 Repeal of Income Limits
      31. Tax Administration and Compliance: Regulatory Design

        1. Leigh Osofsky (UNC School of Law), Fixing the Tax Cuts and Jobs Act: Managing the Supremacy Tradeoff
      32. Household Saving and Portfolio Behavior

        1. Barbara A. Butrica (Urban Institute), Nadia S. Karamcheva (Congressional Budget Office), The Impact of Informal Caregiving on Older Adults’ Labor Supply and Economic Resources
        2. Angela A. Hung (RAND Labor & Population), David Knapp (RAND Labor & Population), Impact of Divorce on Retirement Security
      33. Tax Design: Withholding, User Fees, and Consumption Taxes

        1. John L. Mikesell (Indiana University), Daniel R Mullins (American University), How does the Depression-Designed Retail Sales Tax Cope with the New Economy of the 21st Century? A Tax for the New and the Old
        2. Daniel Schaffa (University of Richmond), Consumption Taxes, Deficit Spending, and Intergenerational Tax Burdens
      34. Health Care and Addiction

        1. Dajung Jun (Michigan State University), The Effects of the Dependent Coverage Mandates on Fathers’ Job Mobility and Compensation [slides]
      35. Behavioral Responses to Taxation

        1. Aspen Gorry (Clemson University), R. Glenn Hubbard (Columbia University and the National Bureau of Economic Research), Aparna Mathur (American Enterprise Institute), The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
        2. Thomas Aronsson (Umea University), Katharina Jenderny (Umea University), Gauthier Lanot (Umea University), The Quality of the Estimators of the ETI
        3. Carlos Arturo Hurtado Martilletti (University of Illinois at Urbana-Champaign), Behavioral Responses to Spatial Tax Notches in the Retail Gasoline Market
        4. Amira Alghumgham (Howard University), Does the District of Columbia Income Tax Policy Increases Tax Revenue? Evidence from Regression Discontinuity Design
      36. 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”



  1. November 16, 2018

  2. The 2017 Tax Bill and the Future of Tax Reform

      1. Ari Glogower (The Ohio State University Moritz College of Law), David Kamin (NYU School of Law), The Tax Rate Ratchet

    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”

  3. Politics and Policy Outcomes

    1. Julian Atanassovy (University of Nebraska), Vikram Nandaz (Naveen Jindal School of Management, UT Dallas), Crowding-Out Innovation
  4. Student Loans and Repayment

    1. Daniel Herbst (Princeton University), Liquidity and Insurance in Student Loan Contracts: The Effects of Income-Driven Repayment on Default and Consumption
    2. John R. Brooks (Georgetown University Law Center), Adam J. Levitin (Georgetown University Law Center), Student Debt or Student Tax? The Curious Case of Student Loans
  5. Tax Administration Issues Affecting Low Income Taxpayers

    1. Leslie Book (Villanova University Charles Widger School of Law), Meeting Taxpayers Where They Live: Improving US Refundable Credits While Reflecting the Lives of the Working Poor
  6. Infrastructure and Local Debt

    1. Konul Amrahova Riegel (Georgia State University), Tax Exemption of State and Local Debt: Who Benefits?
  7. Natural Experiments and Demographic Variation in Compliance

      1. William C. Boning (University of Michigan), Paying Taxes Automatically: Behavioral Effects of Withholding Income Tax

    Arun Adhavani (University of Warwick), Discussant comments on: “Paying Taxes Automatically” and “Tax Collections”

  8. Safety Net Programs and Labor Markets

    1. Maximilian J. Blömer (Centre for European Economic Research), Nicole Guertzgen (Centre for European Economic Research), Laura Pohlan (Centre for European Economic Research), Holger Stichnoth (Centre for European Economic Research), Gerard J. van den Berg (Centre for European Economic Research), Unemployment Effects of the German Minimum Wage in an Equilibrium Job Search Model
  9. NTA Next Generation

    1. Chia Jung Chang (University of Illinois Chicago), Is the Road to Unemployment Paved with Good Intentions?
    2. Yuci Chen (University of Illinois at Urbana-Champaign), Capital-Labor Substitution in Low-Skilled Labor-Intensive Manufacturing Industries in the United States
  10. State and Local Tax Workarounds

    1. Ellen P. Aprill (Loyola Law School), Federal Tax Treatment of States, Their Political Subdivisions, and Their Affiliates [slides]
  11. Optimal Tax 3

    1. Henk-Wim de Boer (CPB Netherlands Bureau for Economic Policy Analysis), Egbert Jongen (CPB Netherlands Bureau for Economic Policy Analysis), Patrick Koot (CPB Netherlands Bureau for Economic Policy Analysis), Optimal Taxation of Secondary Earners in the Netherlands: Has Equity Lost Ground
    2. John Gibson (Georgia State University), Louis Perrault (Georgia State University), Optimal Taxation of Families with Endogenous Fertility
  12. Optimal Tax 4

    1. Daniel Schaffa (University of Richmond), Consumer Surplus Revisited
  13. Misreporting and Tax Compliance in Developing Countries

    1. Jawad Ali Shah (University of Kentucky), Dynamics of Missing Trader Fraud in VAT Regime: Evidence From Pakistan
    2. Tejaswi Velayudhan (University of Michigan), Misallocation or Misreporting? Evidence from a Value Added Tax (VAT) Notch in India
  14. Financial Reporting and Auditing

      1. Michael Drake (Brigham Young University), Ryan Hess (University of Texas at Austin), Jaron Wilde (University of Iowa), Braden Williams (University of Texas at Austin), The Relevance and Pricing of Non-Income Tax Relief

    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?”

    1. Wayne L. Nesbitt (Michigan State University), Anh Persson (Michigan State University), Joanna Shaw (Michigan State University), Auditor Tax Advisory Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
    2. James A. Chyz (University of Tennessee), Ronen Gal-Or (Bentley University), Vic Naiker (University of Melbourne), Divesh Sharma (Kennesaw State University), The Influence of Auditor Provided Tax Planning and Tax Compliance Services on Effective Tax Rates and Tax Risk
  15. M&A and Supply Chain

    1. Ben Klemens (Office of Tax Analysis, U.S. Department of the Treasury), Valuing Patents and Trademarks in Complex Production Chains
    2. Julian Atanassov (University of Nebraska-Lincoln), Vineet Bhagwat (University of Oregon), Xiaoding Liu (University of Oregon), Do Companies Use Mergers to Avoid Taxes?
    3. Chong-En Bai, Yan Li, Binzhen Wu, How Does the Substitution of VAT for GRT Affect Firms’ Outsourcing Behavior and Production Efficiency: Evidence from China
  16. Legal Perspectives on the TCJA

    1. Theodore P. Seto, Modeling Changes in U.S. International Tax Rules
    2. Daniel Shaviro (NYU Law School), The New Non-Territorial U.S. International Tax System [slides]
    3. Susan C. Morse (Yale Law School), A Modest Defense of the 2017 Tax Act
    4. Jordan M. Barry, The Transition (Under-)Tax
  17. Compliance, Enforcement, and Dynamic Responses

    1. Arun Advani (Warwick, CAGE, Institute for Fiscal Studies, and Tax Administration Research Centre), William Elming, Jonathan Shaw, The Dynamic Effects of Tax Audits [slides]
  18. Using Experiments to Inform Tax Policy

    1. Steven M. Sheffrin (Tulane University), Rujun Zhao (Tulane University), Causal Structures of Tax Avoidance and Theories of Corporate Taxation [slides]
  19. Policy Impacts on Retirement

    1. Leora Friedberg (University of Virginia), Megan Miller (University of Virginia), Policy Interactions at Retirement [slides]
  20. Graduate Student Research Forum

    1. Divya Singh (Columbia University), Merging to Dodge Taxes? Unexpected Consequences of VAT Adoption in India
    2. Rhiannon L. Jerch (Cornell University), Federal Mandates, Local Budgets, and Long-Run Growth: Evidence from the 1972 Clean Water Act
    3. Amanda McCullough (University of Chicago), Candy Crushed Grain Saga: Consumer Responses to Tax Notches in the Confections Market
    4. Kye Lippold (University of California San Diego), The Effects of the Child Tax Credit on Labor Supply
    5. Ethan Krohn, The Effect of Passing School Bond Measures on Student Achievement: Morale and Capital Spending
    6. Siân Mughan, Of Race and Revenue: The Effects of Fiscal Stress on Racial Bias in Local Revenue Generation
    7. Md Sabbirul Haque, Dynamic Income Responses to Tax Reform: New Approach
    8. Chuanyi Guo (University of Illinois at Chicago), The Impact of State Financial Intervention on School District Fiscal Performance: Evidence from Illinois
    9. Cameron LaPoint (Columbia University), Real Estate Bubbles, Local Property Tax Regimes, and City Development: Evidence from 1980s Japan
  21. Profit Shifting After Territorial

    Michael Smart (University of Toronto): Discussant comments on: “Where Does Multinational Profit Go”

  1. November 17, 2018

  2. Distributional Analysis After the 2017 Tax Act: Findings and Directions for Research

    1. Aparna Mathur (American Enterprise Institute), Cody Kallen (University of Wisconsin-Madison), Distributional Analysis of the TCJA: Impact of Business and Individual Tax Provisions on Households [slides]
    2. Joseph Rosenberg (Urban-Brookings Tax Policy Center), Eric Toder (Urban-Brookings Tax Policy Center), Estimating the Distributional Effects of the TCJA: Looking Back and Looking Forward [slides]
  3. Post-secondary Education Access and Returns

    1. Clint M. Harris (Purdue University), Estimating the Perceived Returns to College [slides]
    2. Benjamin G. Hyman (University of Chicago), Can Displaced Labor Be Retrained? Evidence from Quasi-Random Assignment to Trade Adjustment Assistance
  4. Inequality and Taxation

    1. Zachary Liscow (Yale Law School), The Dilemma of Moral Commitments in Addressing Inequality
  5. Local Expenditures

    1. Kim Rueben (Urban Institute), Megan Randall (Urban Institute), Aravind Boddupalli (Urban Institute), State Recovery to the Great Recession: Did Budgeting Safeguards Help?
    2. Peter H. Egger (ETH Zürich), Marko Koethenbuerger (ETH Zürich), Gabriel Loumeau (ETH Zürich), Municipal Mergers and Economic Activity
  6. Housing, Commercial Property and Local Taxes

    1. Ali Enami (Cornerstone Research), MC. Lockwood Reynolds (Kent State University), Shawn M. Rohlin (Kent State University), The Effect of Property Taxes on Businesses: Evidence from a Dynamic Regression Discontinuity Approach
    2. Danny Woodbury (Dickinson College), The Impact of Local Households’ Housing Tenure on Local Public Debt Levels
  7. Tax Preparers and Tax Administration

    1. Yeliz Kaçamak (University of Michigan), The Role of Information Aggregators in Tax Compliance
  8. On Tax Havens

    1. Ruth Mason (University of Virginia School of Law), A New Era of State Aid
  9. TCJA and Related

    1. James R. Hines Jr. (University of Michigan and NBER), Corporate Taxation and the Distribution of Income
    2. Sebastian Beer (International Monetary Fund), Alexander Klemm (International Monetary Fund), Thornton Matheson (International Monetary Fund), Tax Spillovers from U.S. Corporate Income Tax Reform
  10. New Empirical Perspectives on the Aggregate Effects of Fiscal Policy

      1. Elisa Casi (University of Mannheim), Christoph Spengel (University of Mannheim), Barbara M. B. Stage (University of Mannheim), Cross-Border Tax Evasion After the Common Reporting Standard: Game Over?

    Aparna Mathur (American Enterprise Institute): Discussant comments on: “Cross-Border Tax Evasion” and “Tax Policy Measures in Advanced and Emerging Economies”

  11. Benefit Take-Up

    1. Tomer Blumkin (Ben Gurion University and CESifo), Tuomas Kosonen (Labour Institute for Economic Research and CESifo), Kaisa Kotakorpi (University of Turku and CESifo), Complexity and Benefit Take-Up: Empirical Evidence from the Finnish Homecare Allowance
  12. Taxation with Non-Standard Utility Functions

    1. Tomer Blumkin (Ben Gurion University and CESifo), Tuomas Kosonen (Labour Institute for Economic Research and CESifo), Kaisa Kotakorpi (University of Turku and CESifo), Inequality Aversion and Marginal Income Taxation
    2. Tomer Blumkin (Ben Gurion University and CESifo), Tuomas Kosonen (Labour Institute for Economic Research and CESifo), Kaisa Kotakorpi (University of Turku and CESifo), Will a Refund of an Advance Tax Payment Promote Tax Compliance?
  13. Effects of Specific Corporate Provisions

    1. Luis Alejos (University of Michigan), Tax Arbitrage and Domestic Profit Shifting in Environments with Co-existing Income Tax Regimes
  14. Transparency and Tax Avoidance

    1. Sebastian Beer (International Monetary Fund), Jan Loeprick (World Bank), The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
    2. Preetika Joshi (York University), Edmund Outslay (Michigan State University), Anh Persson (Michigan State University), Does Public Country-by-Country Reporting Deter Tax Avoidance and Income-Shifting? Evidence from ​Capital Requirements Directive IV
    3. Arjan Lejour, Jan Möhlmann, Maarten van‘t Riet, Thijs Benschop (Tilburg University), Dutch Shell Companies (SPEs) and International Tax Planning
    4. Michael Overesch (University of Cologne), span class=”author”>Hubertus Wolff (University of Cologne), Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance
  15. Optimal Tax 5

    1. Felix Bierbrauer (University of Cologne), Aleh Tsyvinski (Yale University), Nicolas Werquin (University of Toulouse), Taxes and Turnout
    2. Matthew Weinzierl (Harvard Business School), The Golden Rule of Taxation
    3. Robin Jessen (Freie Universit Berlin), Maria Metzing (DIW Berlin), Davud Rostam-Afschar (Freie Universit Berlin), Optimal Taxation Under Different Concepts of Justness
  16. Behavioral Biases and Corrective Taxation

    1. Felipe A. Lozano-Rojas (Indiana University), An Inquiry on the Heterogeneous Effects of Taxes Levied on Soda [slides]
  17. Saving Responses to Pension Design

    1. Justin Falk (Congressional Budget Office), Nadia Karamcheva (Congressional Budget Office), The Effect Of Employer Matching and Defaults on Individuals’ TSP Savings Behavior [slides]
  18. Fiscal Policy and the Labor Market

    1. Anil Kumar (Federal Reserve Bank of Dallas), Che-Yuan Liang (Uppsala University), Labor Market Effects of Credit Constraints: Evidence from a Natural Experiment [slides]
    2. Zhiyong An (Fannie Mae), Taxation, Aggregate Price Stickiness, and Economic Fluctuations
  19. Tax Planning and Financial Reporting

    1. Marcel Olbert (University of Mannheim), Ann-Catherin Werner (University of Mannheim), Consumption Taxes and Corporate Tax Planning – Evidence from European Service Firms [slides]
    2. Jane Z. Song (University of Georgia), What is the Cost of the Indefinitely Reinvested Foreign Earnings (APB 23) Assertion?