51st Annual (Virtual) Spring Symposium Program In Association with the American Tax Policy Institute (ATPI)

TAX POLICY FOR AN INCLUSIVE POST-PANDEMIC RECOVERY

Conference Organizers: Dayanand Manoli (Georgetown University), Elena Patel (University of Utah)

2021 NTA Spring Symposium Downloadable Program

Thursday, May 13, 2021

9:00 – 9:10 AM	WELCOME AND INTRODUCTION James Alm, President, National Tax Association
9:10 – 10:20 AM	RACIAL EQUITY AND TAXES (Panel) Organizers: Dayanand Manoli, Georgetown University, Elena Patel, University of Utah Moderator: Dayanand Manoli, Georgetown University Participants: Jeremy Bearer-Friend, George Washington University, School of Law Jenny Schuetz, Brookings Institution Amy Matsui, National Women’s Law Center
10:20 – 10:30 AM	BREAK
10:30 – 11:40 AM	GENDER EQUITY AND TAXES (Organized by American Tax Policy Institute) Organizers: ATPI Board Members: Alice Abreu, Temple University Beasley School of Law, Julie Divola, Pillsbury Winthrop Shaw Pittman LLP Moderator: Alice Abreu, Temple University Beasley School of Law Participants: Wendy Edelberg, Brookings Institution Asa Gunnarsson, Umea University Michelle Harding, Organisation for Economic Cooperation and Development (Slides) Yvette Lind, Copenhagen Business School and Nordic Journal on Law and Society (Slides) Nancy Rossner, Community Tax Law Project and ABA Tax Section’s Pro Bono and Tax Clinics Committee (Slides)
11:40 – 11:50 AM	BREAK
11:50AM – 1:00 PM	TAXES AND CORPORATE BEHAVIOR Organizer: Elena Patel, University of Utah Moderator: Jane Song, University of Georgia Discussants: Molly Saunders-Scott, Congressional Budget Office, Jane Song, University of Georgia *Tax Loss Measurement (Slides)* Rebecca Lester, Stanford University *Organizational Capacity and Profit Shifting (Slides)* *Katarzyna Bilicka, Utah State University, Daniela Scur,* Cornell University *Taxes and Firm Size: A Forty Year Prospective (Slides)* *Danielle Green, Fordham University, George Plesko,* University of Connecticut The TCJA, Firm Investment, and Workers’ Earnings *Christine Dobridge, Federal Reserve, Patrick Kennedy,* Joint Committee on Taxation and University of California, Berkeley, Paul Landefeld, Joint Committee on Taxation, Jacob Mortenson, Joint Committee on Taxation
1:00 – 2:00 PM	KEYNOTE PRESENTATION: TAX POLICY PRIORITIES OF THE BIDEN ADMINISTRATION Kimberly Clausing, Deputy Assistant Secretary for Tax Analysis, Office of Tax Policy, U.S. Treasury Department
2:00 – 2:10 PM	PRESENTATION OF THE DAVIE-DAVIS AWARD TO MARTIN A. SULLIVAN, BY WILLIAM GALE, BROOKINGS INSTITUTION
2:10 – 2:20 PM	BREAK
2:20 – 3:20 PM	TAX POLICY AND STUDENT LOANS Organizer: Beth Akers, American Enterprise Institute (AEI) Moderators: Beth Akers, American Enterprise Institute (AEI), Josh Mitchell, Wall Street Journal Student Loan Update: Survey of Consumer Finances 2019 Alex Audet, American Enterprise Institute (AEI) Examining Student Loan Forgiveness Constantine Yannelis, University of Chicago, Booth School of Business Improving Existing Student Loan Safety Nets (Slides) Sandy Baum, Urban Institute
3:20 – 3:30 PM	BREAK
3:30 – 4:50 PM	FROM CRISIS TO RECOVERY: WHAT CAN TAX POLICY DO? (PANEL) Organizer: Janet Holtzblatt, Urban Institute Moderator: Heather Long, The Washington Post Participants: Barbara Angus, Ernst & Young Karen Dynan, Harvard University Pam Olson, PwC Betsey Stevenson, University of Michigan

Friday, May 14, 2021

9:00 – 9:10 AM	WELCOME AND INTRODUCTION James Alm, President, National Tax Association
9:10 – 10:10 AM	TAX POLICY AND THE SOCIAL SAFETY NET Organizer: Elaine Maag, Urban-Brookings Tax Policy Center Discussant: Michelle Lyon Drumbl, Washington & Lee University School of Law History of the Child Tax Credit Kris Cox, Center on Budget and Policy Priorities From Upside Down to Right-Side Up: Turning the Tax Code into an Engine for Economic and Racial Equality Emanuel Nieves, Liberation in a Generation *Tax Audits, Race, and Economics (Slides, Memo)* Francine Lipman, University of Nevada, Las Vegas
10:10-10:20 AM	BREAK
10:20 – 11:30 AM	SHARED CHALLENGES IN TAX AND BANKRUPTCY LAW: EQUITY, EFFICIENCY AND ADMINISTRABILITY IN THE TIME OF COVID (Organized by American Tax Policy Institute) Organizers: ATPI Board Members: Tracy Gordon, Urban-Brookings Tax Policy Center, Roberta Mann, University of Oregon School of Law Moderator: Roberta Mann, University of Oregon School of Law Participants: Keith Fogg, Harvard University (Slides) Mary Hansen, American University (Slides) Ben Iverson, Brigham Young University (Slides) The Honorable Kathy Surratt-State, Chief Judge U.S. Bankruptcy Court for the Eastern District of Missouri
11:30 – 11:40 AM	BREAK
11:40AM-12:25PM	DISCUSSION WITH THE POPULAR PRESS Organizer: Adam Looney, University of Utah Moderator: Tracy Gordon, Urban Institute Participants: Annie Lowrey, The Atlantic Catherine Rampell, The Washington Post
12:25 – 12:35 PM	BREAK
12:35 – 1:30 PM	KEYNOTE PRESENTATION: CENTERING CARE IN AN INCLUSIVE RECOVERY: THE CASE FOR PAID FAMILY AND MEDICAL LEAVE AS A KEY PUBLIC INVESTMENT Vicki Shabo, Senior Fellow, New America Articles for attendee download: Paid Leave 2100: A Slogan that Should Be Chanted by No One, Ever Explainer: Paid and Unpaid Leave Policies in the U.S. Explainer: Paid Leave Benefits and Funding in the U.S. New National Paid Leave Plans Explained
1:30 – 1:40 PM	BREAK
1:40 – 2:50 PM	TAX POLICY AND COMPLIANCE Organizer: Victoria Bryant, Internal Revenue Service Moderator: Barry Johnson, Internal Revenue Service *Taxing Business Under the TCJA (Slides)* William Gale, Urban Institute Discussant: Donna Bobek Schmitt, University of South Carolina Real Investment Effects of Changes in the S-Corporation Built-In Gains Tax Jennifer Luchs-Nuñez, University of Connecticut Discussant: Erin Towery, University of Georgia *Rethinking How We Score Capital Gains Tax Reform (Slides)* Owen Zidar, Princeton University Discussant: Joel Slemrod, University of Michigan *Real Costs (and Benefits!) of Tax Audits: Evidence from Firms Randomly Selected for IRS Examination (Slides)* Andrew Belnap, University of Texas at Austin Discussant: Jeri Seidman, University of Virginia (Slides)
2:50 – 3:00 PM	BREAK
3:00 – 4:10 PM	A DISCUSSION OF PRIORITIES IN TAX LEGISLATION AND REGULATION (PANEL) Organizers: Chye-Ching Huang, New York University, Susan Morse, University of Texas at Austin Moderator: Chye-Ching Huang, New York University Panelists Steven Dean, Brooklyn Law School (Slides) Andy Grewal, University of Iowa Samantha Jacoby, Center on Budget and Policy Priorities Shu-Yi Oei, Boston College Manoj Viswanathan, University of California
4:10 – 4:20 PM	BREAK
4:20 – 5:30 PM	TAXES AND EVIDENCE-BASED POLICY (PANEL) Organizer: Dayanand Manoli, Georgetown University Moderator: Kathy Stack, Yale University, Tobin Center for Economic Policy Panelists: Mary Ann Bates, J-PAL North America Kelly Bidwell, Office of Evaluation Sciences, United States General Services Administration Adam Cole, United States Treasury Alicia Miller, Research, Applied Analytics, and Statistics, Internal Revenue Service Mary Clair Turner, United States General Services Administration
	CONCLUDING REMARKS James Alm, President, National Tax Association