102nd Annual Conference Proceedings, 2009

Thursday, November 12, 2009

1. Retirement Income, IRA Withdrawals and Income Mobility: Three Papers Using Tax Return Panel Data

   1. David Splinter, Victoria Bryant, and John Diamond, Income Volatility and Mobility: U.S. Income Tax Data, 1999-2007

2. Value Added Tax: Fiscal and Practical Potential

   1. Charles E. McLure, Jr., Implementing State and Local Sales Taxes in the Context of a Federal Value Added Tax
   2. Janjala Chirakijja, Thomas F. Crossley, Melanie Lührmann, and Cormac O’Dea, The Stimulus Effect of the 2008 U.K. Temporary VAT Cut

3. International Tax Policy

   1. Roy Clemons and Michael R. Kinney, The Lock-out Effect of the U.S. Worldwide Tax System: An Evaluation Around the Repatriation Tax Holiday of the American Jobs Creation Act of 2004

4. Using Tax Return Information to Better Understand Business Taxation

   1. Nicholas Bull, Susan Nelson, and Robin Fisher, Characteristics of Business Ownership: Overview for Pass-through Entities and Evidence on S Corporate Ownership from Linked Data
   2. George Contos, John Guyton, Patrick Langetieg, and and Susan Nelson, Taxpayer Compliance Costs for Small Businesses: Evidence from Corporations, Partnerships, and Sole Proprietorships
   3. George A. Plesko and David P.Weber, The Time-series Properties of Book and Taxable Income
   4. Edmund Outslay, Comments on “Characteristics of Business Ownership: Overview for Pass-through Entities and Evidence on S Corporate Ownership from Linked Data,” Nicholas Bull, Susan Nelson, and Robin Fisher; “Taxpayer Compliance Costs for Small Businesses: Evidence from Corporations, Partnerships, and Sole Proprietorships,” George Contos, John Guyton, Patrick Langetieg, and Susan Nelson; “The Time-series Properties of Book and Taxable Income,” George A. Plesko and David P. Weber

5. Carbon Taxes and Trade (Panel Discussion)

   1. Charles E. McLure, Jr. (Panelist), The Uncertain GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits

6. Tax Systems and Responses to Taxation

   1. Seth H. Giertz, Panel Data Techniques and the Elasticity of Taxable Income
   2. Jacob A. Mortenson, James Cilke, Michael Udell, and Jonathon Zytnick, Attaching the Left Tail: A New Profile of Income for Persons Who Do Not Appear on Federal Income Tax Returns
   3. Gerald Auten and Jane G. Gravelle, The Exclusion of Capital Gains on the Sale of Principal Residences: Policy Options

7. Reporting Compliance and Compliance Burden

   1. Kim M. Bloomquist, A Comparative Analysis of Reporting Compliance Behavior in Laboratory Experiments and Random Taxpayer Audits

8. Providing Retirement Security for Low- and Moderate-Income Workers

   1. Zhong Jin, How Elderly Households Allocate Their Assets: Portfolio Choice and Health Care Expenditure

9. Stress Tests for State Budgets

   1. David Joulfaian and Thornton Matheson, The Supply Elasticity of Tax-Exempt Bonds
   2. David Gamage, Which Is Worse? Tax Fluctuations or Spending Fluctuations?

10. Improving Our Understanding of Business Taxation

    1. Robert Cline, Andrew Phillips, Joo Mi Kim, and Tom Neubig, Who Really Bears the Burden of a State-Level Business Tax Increase?

Friday, November 13, 2009

1. Public Attitudes Towards Taxation: Research and Policy Implications (Panel Discussion)

   1. Andrea Louise Campbell, How Americans Think about Taxes: Lessons from the History of Tax Attitudes
   2. Rebbecca Reed-Arthurs and Steven M. Sheffrin, Windows into Public Attitudes Towards Redistribution

2. Business Taxes and Incentives: Balancing Principles and Objectives

   1. Yonghong Wu and David Merriman, Measuring the Elasticity of the Local Telecommunications Tax Base with Respect to the Tax Rate
   2. James R. Nunns and Swaroop R. Chary, A New Approach to State Corporate Taxation

3. Individual Behavior and Decisions

   1. Louis Kaplow, Utility from Accumulation
   2. Yair Listokin, A Note on Tax Expenditures and Business Cycle Fluctuations

4. Housing Tax Policy

   1. John E. Anderson, Tax Policy and House Price Dynamics

5. In Honor of Peter Mieszkowski, 2009 Daniel M. Holland Medal Recipient

   1. Jan K. Brueckner, Focusing on Capital Mobility: The Source of Peter Mieszkowski’s Contributions
   2. James R. Hines Jr., Peter Mieszkowski and the General Equilibrium Revolution in Public Finance
   3. George R. Zodrow, Pillars of Public Finance
   4. Peter Mieszkowski, Acceptance Speech

Saturday, November 14, 2009

1. Implications of Long-Term Fiscal Imbalance and Fiscal Sustainability: Issues and Options

   1. Fabrizio Balassone, Daniele Franco, and Pietro Rizza, Fiscal Sustainability and EMU: An Evolving Relationship

2. Government-Sponsored Savings Plan

   1. Teresa Ghilarducci, Daniela Arias, and (with Daniel Samaan), The High Cost of Nudge Economics and the Efficiency of Mandatory Retirement Accounts

3. Fiscal Shocks and Policy Responses

   1. John L. Mikesell and Daniel R. Mullins, State and Local Revenue Yield and Stability in a Great Recession: The Virtues of Cyclical Versus Secular Adequacy and the Necessity of Policy Responses

4. Corrective Taxation in the Personal Transportation Sector

   1. James M. Sallee, Sarah E. West, and Wei Fan, Consumer Valuation of Fuel Economy: A Microdata Approach

5. Improving Public Assistance: Evidence From Immigrant Location Decisions, Personal Responsibility in Health Care Reform and Welfare Stigma

   1. Anita Alves Pena, Immigration, Legal Status, and Public Aid Magnets: Evidence from the U.S. Census