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)

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
Michelle Harding, Organisation for Economic Cooperation and Development
Yvette Lind, Copenhagen Business School and Nordic Journal on Law and Society
Nancy Rossner, 
Community Tax Law Project and ABA Tax Section’s Pro Bono and Tax Clinics Committee

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

CARES and Corporate NOL Use
Rebecca Lester, Stanford University

Organizational Capacity and Profit Shifting
Katarzyna Bilicka, Utah State University, Daniela Scur, Cornell University

Taxes and Firm Size: A Forty Year Prospective
Danielle Green, Fordham University, George Plesko, University of Connecticut

The TCJA, Firm Investment, and Workers’ Earnings
Christine Dobridge, Federal Reserve Board, 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 BY 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

2:10 – 2:20 PM

BREAK

2:20 – 3:20 PM 

TAX POLICY AND STUDENT LOANS

Organizer: Beth Akers, American Enterprise Institute (AEI) 
Moderator: Beth Akers, American Enterprise Institute (AEI) 


Student Loan Update: Survey of Consumer Finances 2019
Beth Akers, American Enterprise Institute (AEI) 

Examining Student Loan Forgiveness
Constantine Yannelis, University of Chicago, Booth School of Business

Improving Existing Student Loan Safety Nets
Sandy Baum, Urban Institute

3:20 – 3:30 PM

BREAK

3:40 – 4:50 PM 

FROM CRISIS TO RECOVERY: WHAT CAN TAX POLICY DO? (PANEL)

Organizer: Janet Holtzblatt, Urban-Brookings Tax Policy Center
Moderator: Heather Long, The Washington Post

Participants:
Barbara Angus, EY
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
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: Keith Fogg, Harvard Law School

Participants:
Keith Fogg, Harvard Law School
Mary Hansen, American University
Ben Iverson, Brigham Young University
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-Brookings Tax Policy Center

Participants:
Annie Lowrey, The Atlantic
Catherine Rampell, The Washington Post

12:25 – 12:35 PM 

BREAK

12:35 – 1:30 PM

KEYNOTE PRESENTATION BY VICKI SHABO, SENIOR FELLOW, NEW AMERICA

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
William Gale, Urban-Brookings Tax Policy Center
Discussant: Donna Bobek Schmitt, University of South Carolina

Real Investment Effects of Changes in the S-Corporation Built-In Gains Tax
Erin Henry, University of Arkansas 
Discussant: Erin Towery, University of Georgia

How We Score Capital Gains Tax Reform
Natasha Sarin, University of Pennsylvania
Discussant: Joel Slemrod, University of Michigan

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
Miranda Fleischer, University of San Diego 
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

Panelists:

Mary Ann Bates, J-PAL North America
Kelly Bidwell, Office of Evaluation Sciences, GSA
Adam Cole, Office of Tax Analysis, Treasury
Alicia Miller, Research, Applied Analytics, and Statistics, IRS
Kathy Stack, Yale University
Mary Clair Turner, GSA

 

CONCLUDING REMARKS

James Alm, President, National Tax Association