111th Annual Conference Program at a Glance

Printed Program (pdf)

Thursday, November 15

8:30-10:00 am	Concurrent Sessions • Behavioral Responses to Taxation • Debt, Equity, and International Taxation • Field Experiments in Tax Administration • Health Insurance: New Evidence from Policy Changes • Household Saving and Portfolio Behavior • Policy Innovations in Developing Countries • Recent Developments in State and Local Public Finance • Regional Implications of Fiscal/Monetary Stimulus • Tax Planning in a Time of Policy Changes • Tax Administration and Compliance: Regulatory Design • New Frontiers in State and Local Taxation: Issues & Options
10:00-10:15 am	Coffee Break
10:15-11:45 am	Concurrent Sessions • As Uncertain As Local Taxes • Bunching Evidence on Responses to Taxation • Charity and Public Goods 1 • Consequences of Corporate Tax Reform • Environmental Taxes, Cross-border effects and Government Interaction • Fiscal Policy Transmission • Investment and International Tax Incentives • Property Taxes and Local Debt • Shareholder Taxes and the Firm • The Link Between Secondary and Post-Secondary Education and the Labor Market
12:00-1:30 pm	Luncheon Keynote Speaker: Michael Devereux, Director of the Oxford University Centre for Business Taxation, Professor of Business Taxation, Saïd Business School, University of Oxford “Where Should Profit be Taxed?” Presentation of Awards: Outstanding Doctoral Dissertation in Government Finance and Taxation National Tax Journal Referee of the Year Award National Tax Journal Richard Musgrave Prize
1:45-3:15 pm	Concurrent Sessions • Corporate Innovation and Start-Ups • Digital Aspects of International Tax • Income Mobility and Expectations • Information, Engagement, and Compliance • Investment in K-12 Education • Tax Planning and Uncertainty • Optimal Tax 1 • Pension Policy and Saving • Responses to Local Taxation • Responses to Personal Taxation • Tax Design: Withholding, User Fees, and Consumption Taxes
3:15-3:45 pm	Coffee Break
3:45-5:15 pm	Concurrent Sessions • Capital and Labor • Charity and Public Goods 2 • Corporate Taxes and Aggregate Investment • Health Care and Addiction • International Tax Competition • Labor Supply and Tax Rates • Local Public Finance Abroad • Optimal Tax 2 • Tax Administration Issues Affecting Low Income Taxpayers • Taxes on Consumption in Developing Countries • Topics in Political Economy
5:15-6:15 pm	Annual Meeting of the National Tax Association
6:15 – 7:30 pm	Thursday Night Reception

Friday, November 16

7:15-8:15 am	Graduate Student Breakfast
8:30-10:00 am	Concurrent Sessions • Financial Reporting and Auditing • Health Policy • Misreporting and Tax Compliance in Developing Countries • Natural Experiments and Demographic Variation in Compliance • Optimal Tax 3 • Policy Impacts on Retirement • Politics and Policy Outcomes • Profit Shifting After Territorial • State and Local Tax Workarounds • Using Experiments to Inform Tax Policy • Wayfair: The Way Forward
10:00-10:15 am	Coffee Break
10:15-11:45 pm	General Session Fiscal Policy after the Midterm Elections Moderator: William Gale, Brookings Institution Panelists: Michael Graetz (Columbia Law School); James R. Hines Jr. (University of Michigan); Mark Prater (PricewaterhouseCoopers); Kim Rueben (Urban-Brookings Tax Policy Center); Betsey Stevenson (University of Michigan)
12:00-1:30 pm	Luncheon Keynote: Hilary Hoynes, Professor of Economics and Public Policy, University of California Berkeley “Universal Basic Income in the US and Advanced Countries” Presentation of Steven D. Gold Award to Therese McGuire
1:45-3:15 pm	Concurrent Sessions • Compliance, Enforcement, and Dynamic Responses • Infrastructure and Local Debt • Legal Perspectives on the TCJA • M&A and Supply Chain • Optimal Tax 4 • Rethinking the Value of Public Policy • Safety Net Programs and Labor Markets • Student Loans and Repayment • Taxation, Public Goods and Externalities • The 2017 Tax Bill and the Future of Tax Reform • NTA Next Generation
3:15-3:45 pm	Coffee Break
3:45-5:15 pm	General Session Plenary Panel: In honor of Michael Keen, 2018 Holland Award Recipient Session Chair: Victoria Perry, International Monetary Fund Panelists: Michael Devereux (Oxford University); Li Liu (International Monetary Fund); Joel Slemrod (University of Michigan); Ruud De Mooij (International Monetary Fund)
5:15-6:15 pm	Graduate Student Poster Session
5:15-6:30 pm	Friday Night Reception in honor of Holland and Steve Gold Award Recipients Sponsored in part by the IMF Fiscal Affairs Department in honor of Michael Keen

Saturday, November 17

8:30-10:00 am	Concurrent Sessions • Agency Conflicts • Behavioral Biases and Corrective Taxation • Benefit Take-Up • Distributional Analysis After the 2017 Tax Act: Findings and Directions for Research • Fiscal Policy and the Labor Market • Local Expenditures • Optimal Tax 5 • Saving Responses to Pension Design • TCJA and Related • Transparency and Tax Avoidance
10:00-10:15 am	Coffee Break
10:15-11:45 am	Concurrent Sessions • Firm-Employee Relationship • Tax Planning and Financial Reporting • Housing, Commercial Property and Local Taxes • Inequality and Taxation • New Empirical Perspectives on the Aggregate Effects of Fiscal Policy • On Tax Havens • Post-secondary Education Access and Returns • Effects of Specific Corporate Provisions • Tax Preparers and Tax Administration • Taxation with Non-standard Utility Functions
12:00 pm	Lunch (Attendee’s choice — Conference does not provide lunch)
1:00-2:30 pm	Short Course: New Research on Business Taxation Presenter: Eric Zwick, Associate Professor of Finance and Fama Faculty Fellow, University of Chicago Booth School of Business Sponsored by the University of Michigan Office of Tax Policy Research