52nd Annual Spring Symposium Program In Association with the American Tax Policy Institute (ATPI)

CUT FROM THE SAME CLOTH: DIFFERENT PERSPECTIVES ON TAX POLICY

Conference Chair: Richard Prisinzano, University of Pennsylvania

Thursday, May 12, 2022

8:45 – 8:50 AM	WELCOME AND INTRODUCTION James Mackie, EY and National Tax Association
8:50 – 10:05 AM	INFRASTRUCTURE (Organized by American Tax Policy Institute) Organizer & Moderator: Tracy Gordon, Urban-Brookings Tax Policy Center Discussants: Shoshana Lew, Colorado Department of Transportation, Leah Brooks, George Washington University An Overview of Federal Policy Towards Public Transportation Nathan Musick, U.S. Congressional Budget Office Nathan Musick_NTA SS 2022 Does Transit Cost More to Build in the United States Paul Lewis, Eno Center for Transportation Procurement and Infrastructure Costs *Zachary Liscow, Yale Law School, Will Nober, Columbia Economics Department, Cailin Slattery,* Columbia Business School
10:05 – 10:20 AM	BREAK
10:20 – 11:35 AM	NEW FRONTIERS IN USING ADMINISTRATIVE TAX DATA Organizer: Leonard Burman, Urban Institute, Tax Policy Center Moderator: Dayanand Manoli, Georgetown University Synthetic Tax Data Claire Bowen, Urban Institute, *Victoria Bryant, Internal Revenue Service, SOI, Len Burman, Urban Institute, Tax Policy Center, Robert McClelland, Urban Institute, Tax Policy Center, Aaron Williams, Urban Institute Victoria Bryant_NTA SS 2022 v2 The Elasticity of Corporate Taxable Income Across Countries* Claudio Agostini, Universidad Adolfo Ibanez, Marinho Bertanha, Notre Dame University, Govindadeva Bernier, Office of the Parliamentary Budget Office, Katarzyna Bilicka, Utah State University, Yuxan He, Duke University, Evangelos Koumanakos, Hellenic Open University, Tomas Lichard, Praque University of Economics and Business, Gabriella Massenz, Tilburg University, Jan Palguta, University Carlos III of Madrid, Elena *Patel, University of Utah, Louis Perrault, Office of the Parliamentary Budget Office, Nadine Riedel, University of Muster, Nathan Seegert,* University of Utah, Maximilian Todtenhaupt, Norwegian School of Economics Army Service in the All-Volunteer Era Kyle Greenberg, United States Military Academy, Matthew Gudgeon, United States Military Academy, Adam Isen, U.S. Department of the Treasury, *Corbin Miller, U.S. Department of the Treasury, Richard Patterson,* Brigham Young University Corbin Miller_NTA SS 2022 New Estimates of Gig Work and Self-Employment in Administrative Data *Emilie Jackson, Michigan State University, Dmitri Koustas, University of Chicago, Andrew Garin,* University of Illinois Andrew Garin_NTA SS 2022
11:35 – 11:45 AM	BREAK
11:45 – 1:15 PM	KEYNOTE LUNCHEON: TAX REFORM IN THEORY AND PRACTICE Alan Auerbach, Robert D. Burch Professor of Economics and Law, Director of the Burch Center for Tax Policy and Public Finance, and former Chair of the Economics Department, University of California, Berkeley Alan Auerbach_NTA SS 2022 Keynote recording
1:15 – 1:25 PM	BREAK
1:25 – 2:35 PM	USING ACADEMIC RESEARCH TO INFORM PUBLIC POLICY Organizer & Moderator: Zheli He, University of Pennsylvania Discussants: Michelle Hanlon, Massachusetts Institute of Technology, Lori Stuntz, District Economics Group Interest Deductibility and Capital Investment Zheli He, University of Pennsylvania, Efraim Berkovich, University of Pennsylvania Zheli He_NTA SS 2022 Tax Policy and Retirement Saving: Who Responds and to What Extent? *Rachel Moore, Joint Committee on Taxation, Brandon Pecoraro, Joint Committee on Taxation Personal Tax Changes and Household Finances: Evidence from the Tax Cuts and Job Act* *Christine Dobridge, Federal Reserve Board, Joanne Hsu, University of Michigan, Michael Zabek*, Federal Reserve Board Christine Dobridge_NTA SS 2022
2:35 – 2:45 PM	BREAK
2:45 – 3:55 PM	HOW ARTIFICIAL INTELLIGENCE CAN IMPROVE TAX COMPLIANCE AND ADMINISTRATION Organizer & Moderator: Kathleen Thomas, University of North Carolina Law School Discussant: Ben Willis, Blue J Legal AI, Taxation, and Valuation Kathleen Thomas, University of North Carolina Law School, Jay Soled, Rutgers Business School Can More Taxpayer Information Reduce the Tax Gap? Janet Holtzblatt, Tax Policy Center, Daniel Hemel, University of Chicago Law Janet Holtzblatt_NTA SS 2022
3:55 – 5:05 PM	POTENTIAL ECONOMIC EFFECTS OF STRENGTHENING GILTI (Panel Discussion) Organizer & Moderator: Brandon Pizzola, EY Panelists: Pam Olson, PwC Laura Power, U.S. Department of the Treasury
5:05 – 5:10 PM	CLOSING REMARKS James Mackie, National Tax Association
5:10 – 6:45 PM	RECEPTION

Friday, May 13, 2022

8:45 – 8:50 AM	WELCOME James Mackie, EY and National Tax Association
8:50 – 10:05 AM	EMERGING ISSUES WITH MINIMUM TAXATION OF INTERNATIONAL INCOME Organizer & Moderator: Robert P. Strauss, Carnegie Mellon University Discussants: Elena Patel, University of Utah, Mindy Herzfeld, University of Florida Law School Elena Patel_NTA SS 2022 Discussion The Distributions of Book and Taxable Business Income *Danielle Green, Fordham University, Erin Henry, University of Arkansas, Caitlin McGovern,* Internal Revenue Service, George Plesko, University of Connecticut 2020 Jurat and Related Compliance Requirements in the International Taxation of Individual and Corporate Income: A Progress Report *Robert P. Strauss, Carnegie Mellon University, Dilnoza Khudoyberganova, Carnegie Mellon University, Esther Kim*, University of Pittsburgh
10:05-10:20 AM	BREAK
10:20 – 11:35 AM	UNDERSTANDING THE SALT DEDUCTION (Panel Discussion) Organizer: Jorge Barro, Rice Baker Institute Moderator: Richard Rubin, Wall Street Journal Panelists: Jorge Barro, Rice Baker Institute Dan Hemel, University of Chicago Law Gladriel Shobe, Brigham Young University School of Law Jorge Barro NTA2022 Daniel Hemel_NTA SS 2022 Gladriel Shobe_NTA SS 2022
11:35 – 11:45 AM	BREAK
11:45 – 1:05 PM	PERSPECTIVES ON TAX POLICY KEYNOTE PANEL LUNCHEON Moderator: James Mackie, EY and National Tax Association Panelists: Robert Carroll, EY Adam Looney, University of Utah Pam Olson, PwC Keynote recording
1:05 – 1:15 PM	PRESENTATION OF THE DAVIE-DAVIS AWARD FOR PUBLIC SERVICE TO JANET McCUBBIN BY JANET HOLTZBLATT Participants: Janet McCubbin, Tax Policy Economist and Research Director Janet Holtzblatt, Tax Policy Center
1:15 – 1:25 PM	BREAK
1:25 – 2:35 PM	AN EVOLVING LOOK AT HOW TAX POLICY AFFECTS SOCIAL INFRASTRUCTURE: FROM PRE-K THROUGH COLLEGE (Organized by American Tax Policy Institute) Organizer & Moderator: Roberta Mann, University of Oregon School of Law The Child Tax Credit: Recent Developments and Missed Opportunities Ariel Jurow Kleiman, Loyola Marymount University, Loyola Law School Ariel Kleiman_NTA SS 2022 Tax Expenditures and Fairness in K-12 Education Linda Sugin, Fordham Law School Linda Sugin_NTA SS 2022 The (Non)Taxation of Student Debt Cancellation: A Case Study in Statutory Misinterpretation John Brooks, Georgetown School of Law John Brooks_NTA SS 2022
2:35 – 3:45 PM	FAMILY MATTERS: TAX POLICY AND EARLY CHILDHOOD (Panel Discussion) Organizer & Moderator: Luke Rodgers, Florida State University Panelists: Adam Cole, U.S. Department of Treasury Elaine Maag, Urban Institute Bruce Meyer University of Chicago Gabrielle Pepin, W.E. Upjohn Institute for Employment Research Adam Cole_NTA SS 2022 Elaine Maag_NTA SS 2022 Gabrielle Pepin_NTA SS 2022
3:45 – 3:50 PM	CONCLUDING REMARKS James Mackie, EY and National Tax Association