100th Annual Conference Proceedings, 2007

Columbus, OH

Presidential Address

Bob Tannenwald, 2007 Presidential Adresss

  1. Thursday, November 15, 2007

    1. In Honor of Harvey Rosen, 2007 Daniel M. Holland Medal Recipient

      1. William M. Gentry, Rigorous Guidelines for Applied Analysis: Comments in Honor of Harvey Rosen, Recipient of the Daniel M. Holland Medal
      2. Ted Gayer, Speech in Honor of Harvey Rosen for Receiving the Dan Holland Medal
      3. Harvey S. Rosen, Remarks to the National Tax Association
    2. Business Incentives and the Location of Activity

      1. William H. Hoyt, Christopher Jepsen, and Kenneth R. Troske, An Examination of Incentives to Attract and Retain Businesses: Evidence from Kentucky
      2. Michael T. Tasto, Firm Recruitment by States in the United States
      3. Martin Grace, David L. Sjoquist, and Laura Wheeler, Insurance Premium Taxes
    3. Applied General Equilibrium Analysis

      1. Timothy S. Gunning, John W. Diamond, and George R. Zodrow, Selecting Parameter Values for General Equilibrium Model Simulations
      2. Craig E. Johnson and David Joulfaian, A Dynamic Analysis of Estate Tax Repeal
      3. Tracy L. Foertsch and Ralph A. Rector, The Economic and Budget Effects of Permanently Extending the 2001 and 2003 Tax Cuts
    4. Measuring and Reducing Filing Burdens for Individual Taxpayers

      1. Donald DeLuca, John Guyton, Wu-Lang Lee, John O’Hare, and Scott Stilmar, Estimates of U.S. Federal Income Tax Compliance Burden for Small Businesses
      2. Allen H. Lerman, The Federal Individual Income Tax Form: How Does Its Appearance Matter?
    5. Property Tax Incidence Studies

      1. Jennifer Gravelle, Who Pays Property Taxes? A Look at the Excise Tax Effects of Property Taxes Across the States
      2. John L. Mikesell and Daniel R. Mullins, The Impacts of Property and Household Characteristics and Property Tax Systems on Household Property Tax Burdens: An Analysis from Individual Property Data
      3. Daniel Muhammad, Horizontal Inequity, Vertical Inequity, and the District of Columbia’s Property Assessment Cap
    6. State and Local Revenue Forecasting

      1. Fitzroy Lee, Forecasting with Structural Breaks: The District of Columbia Before and After the Financial Crisis
      2. Frederick Church and Christopher Hall, The Track of the CAT – Forecasting Ohio’s New Gross Receipts Tax
    7. Small Business Tax Incentives

      1. Jane G. Gravelle, Federal Tax Treatment of Small Business: How Favorable? How Justified?
      2. Eric Toder, Does the Federal Income Tax Favor Small Business?
    8. Fiscal Decentralization Around the World

      1. Mehmet Serkan Tosun and Serdar Yilmaz, Centralization, Intergovernmental Structure, and Reform in the Middle East and North Africa
      2. Jameson Boex, Fiscal Decentralization in Tanzania: Assessing the Implementation of the Formula-based Recurrent Grant System
      3. Ehtisham Ahmad and Giorgio Brosio, Political Economy of Multi-level Tax Assignments in Latin American Countries: Earmarked Revenue versus Tax Autonomy
      4. Blanca Moreno-Dodson, Comments
    9. Multinational Business, Repatriation, and Tax Holidays

      1. Melissa Costa, The One-time Received Dividend Deduction
  2. Friday, November 16, 2007

    1. Inequality, Redistribution, and Fiscal Federalism

      1. Howard Chernick, A Reconsideration of the Optimal Assignment of Redistribution Under Fiscal Federalism
    2. Taxation and Policy Issues in Commercial Gaming

      1. William R. Eadington and Eugene Martin Christiansen, Tourist Destination Resorts, Market Structures, and Tax Environments for Casino Industries: An Examination of the Global Experience of Casino Resort Development
      2. Jim Landers, Estimates of the Price Elasticity of Demand for Gaming, and the Impact of Wagering and Admission Taxes on the Demand for Gaming
    3. Frontiers of Public Finance: 2007 NTA Outstanding Doctoral Dissertation Award Winners

      1. David Albouy, Does New York City Pay Too Much in Federal Taxes Relative to Columbus?
      2. Garth Heutel, Environmental and Social Service Charities: Private and Public Sources of Funding
    4. Taxes and Corporate Activity

      1. LeAnn Luna and Ann Boyd Watts, Federal Tax Legislative Changes and State Conformity
      2. Estelle Dauchy and Claudia Martínez A., Corporate Tax Minimization and the Effectiveness of Investment Tax Incentives
    5. Panel Data, Life-Changing Events, Tax Policy, and Economic Analysis

      1. John W. Diamond, Ralph A. Rector, and Mike Weber, Using an Individual Income Tax Panel File to Measure Changes in Marginal Tax Rates: Opportunities and Limitations
    6. Cigarette Taxation and Tax Avoidance

      1. Howard Chernick, Cigarette Tax Rates and Cigarette Tax Revenues
    7. Timing Issues With the Federal Individual Income Tax

      1. Alan D. Viard, Here Today, Gone Tomorrow: Income Taxation of Cash Flow Reversals
    8. Graduate Student Session

      1. Kampon Adireksombat, The Effects of 1993 EITC Expansion on Marginal Tax Rates
    9. Measuring Tax Burdens

      1. Jan Vosswinkel, Comments on “Comparing Tax Burdens Across States: The Roles of Federal Deductibility and the AMT”, Anne Christensen and Douglas J. Young
    10. Cherry Picking the Advisory Panel’s Tax Proposals

      1. George K. Yin, Reforming the Taxation of Foreign Direct Investment by U.S. Taxpayers
      2. Jane G. Gravelle, Good Ideas – And Bad Ones – From the President’s Advisory Panel on Tax Reform
      3. James M. Poterba, The Recommendations of the President’s Advisory Panel on Federal Tax Reform: A Two-Year Perspective
    11. Thoughts From Authors of Public Finance Textbooks

      1. John E. Anderson, Public Finance Textbook Session
      2. Ronald C. Fisher, Author Thoughts from a State and Local Government Perspective
      3. John L. Mikesell, A Public Finance Textbook for Prospective Public Administrators: Balancing Sound Economics with Applications in the Public Service
      4. Peggy B. Musgrave, Thoughts on Writing a Public Finance Text
    12. Issues in Fiscal Federalism: An International Perspective

      1. Richard W. England, European Integration, Tax Base Mobility, and Fiscal Strain
    13. Theory and Practice of Public Finance: One Hundred Years and Beyond

      1. Martin Feldstein, Effects of Taxes on Economic Behavior
  3. Saturday, November 17, 2007

    1. Local Finance Issues

      1. Brian Hill and Bryan Shone, Impacts of Property Tax Limitations on Education Spending
      2. Robert W. Wassmer, Community Planning Councils as a Way to Satisfy the Tieboutian Drive for Local Control
    2. Impacts of State Corporation Income Tax and the Taxation of Capital

      1. Laura Wheeler and Sally Wallace, Effect of State R&D Tax Credits in Stimulating State Industrial R&D Activity
    3. Efforts to Improve Compliance

      1. Hari S. Luitel, Short-Run and Long-Run Effects of Tax Amnesties on Tax Revenues: Evidences from U.S. States
    4. Reflections on 100 Years of NTA

      1. François Vaillancourt, The NTA at 100: A Perspective from Canada
      2. Leslie Papke, Thoughts from a Second-Generation NTA Member
      3. Frederic W. Hickman, Reflections of a Former NTA President
    5. Localized Incentive Programs: EZ Does It?

      1. Robert T. Greenbaum, Tricia L. Petras, and Andy Hultquist, An Examination of the Impact of Governmental Disaster Relief Incentives on Business Location and Employment Decisions
      2. Byron Lutz, Comments on “Tax Incentives for Investing in Low-Income Communities: Has the New Market Tax Credit Led to Increased Investment in Targeted Communities?”, Tami Gurley-Calvez, Thomas J. Gilbert, Donald J. Marples, Katherine Harper, and Kevin Daly
    6. Effects of Taxes on Charitable Giving and Saving Behavior

      1. Seth H. Giertz, Tax Reform and Charitable Giving
      2. Shih-Ying Wu, Charitable Contributions Under the Alternative Minimum Tax
      3. Gary Koenig and Michael Udell, Rates of Returns in Individual Retirement Accounts from 1999 through 2004: Winners and Losers and What It Means for Retirement Income Security
    7. The Growth and Volatility of State Revenues and Expenditures

      1. Yilin Hou and Jason S. Seligman, Lost Stability? Consumption Taxes and the Cyclical Volatility of State and Local Revenues
      2. Ray D. Nelson, Bryant R. Howe, and Philip V. Dean, State Revenue Adequacy and Optimal State Portfolios of Sales Tax Components