112th Annual Conference Proceedings, 2019

Tampa, FL

        1. November 21, 2019

          1. Earnings Risk, Top Incomes, and Mobility

            1. Joshua Rauh (Stanford University) and Ryan Shyu (Stanford University),  Behavioral Responses to State Income Taxation of High Earners: Evidence from California
            2. Musab Kurnaz (University of North Carolina at Charlotte), Intergenerational Income Mobility and Income Taxation
            3. Johannes Koenig (DIW Berlin), Earnings Risk and Tax Policy
            4. Etienne Lehmann (University Pantheon-Assas Paris 2), Discussant Slides: Earnings Risk and Tax Policy
            5. Enrico Moretti (University of California, Berkeley) and Daniel J. Wilson (Federal Reserve Bank of San Francisco), Taxing Billionaires: Estate Taxes and the Geographical Location of the Forbes 400

            6. Etienne Lehmann (University Pantheon-Assas Paris 2), Discussant Slides: Taxing Billionaires: Estate Taxes and the Geographical Location of the Forbes 400
          2. Energy Taxes and Their Effects

            1. Deborah A. Carroll (University of Central Florida) and Kelly A. Stevens (University of Central Florida), The Impact of a Carbon Tax on Substitution of Natural Gas for Coal

            2. Marc Hafstead (Resources for the Future) and Roberton Williams (University of Maryland), Distributional Effects of Environmental Policy across Workers: A General-Equilibrium Analysis

          3. Executive Compensation

            1. Mariana Sailer (Vienna University of Economics and Business), Martin Jacob (WHU – Otto Beisheim School of Management), and Tobias Bornemann (Vienna University of Economics and Business), Do Corporate Taxes Affect Executive Compensation? [Slides] [Slides]
            2. Lisa De Simone (Stanford University), Charles McClure (University of Chicago), and Bridget Stomberg (Indiana University), Examining the Immediate Effects of Recent Tax Law Changes on the Structure of Executive Compensation

          4. Labor Supply

            1. Christopher Luke Watson (Michigan State University), The General Equilibrium Incidence of the Earned Income Tax Credit [Slides]

          5. Local Public Goods: Shocks, Inequality, and Enforcement

            1. Enrico Rubolino (University of Essex), Taxing the Ghosts: The Public Finance Effects of a Large Anti- Evasion Program

            2. Sam Krumholz (University of California, San Diego), and Rebecca Fraenkel (University of California, San Diego), Property Taxation as Compensation for Local Externalities: Evidence from Large Plants

          6. Local Taxation

            1. Jonathan Weigel (London School of Economics), Gabriel Tourek (Harvard University), Augustin Bergeron (Harvard University), and Pablo Balan, (Harvard University), Centralized Versus Local Taxation: Experimental Evidence from the DRC

            2. Tejaswi Velayudhan (The Ohio State University) and Traviss Cassidy (University of Alabama), Does Intergovernmental Competition Reduce Rent-Seeking?

            3. Michael Best, (Columbia University), Evan Kresch (Oberlin College), Francois Gerard, (Columbia University), Joana Naritomi, (London School of Economics), and Laura Zoratto, (World Bank), Greener on the Other Side: Inequity and Tax Collection

        2. Misperceptions of Retirement Income

          1. Katherine Carman (RAND Corporation) and Angela Hung (RAND Corporation), Social Security Household Benefits: Measuring Program Knowledge

        3. Rethinking Tax Compliance and Enforcement

          1. Leandra Lederman, (Indiana University), The Fraud Triangle and Tax Evasion
      1. Tax Compliance

        1. Ricardo Perez-Truglia (University of California, Los Angeles), Marcelo Bergolo (IECON-UDELAR), Guillermo Cruces (University of Nottingham), Matias Giaccobasso, (University of California, Los Angeles), and Rodrigo Ceni, (IECON-UDELAR), Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
        2. Pi-Han Tsai (Zhejiang University), Yongzheng Liu (Renmin University of China), and Xin Liu (Renmin University of China), Collusion, Political Connection, and Tax Evasion

    1. Family Policies and Household Behavior

      1. Leora Friedberg (University of Virginia) and Elliott Isaac (Tulane University), Same-Sex Marriage Recognition and Taxes: New Evidence about the Impact of Household Taxation
    2. Investment, Income, and Policy

      1. Terry Moon (University of British Columbia) and Sungki Hong (Federal Reserve Bank of St. Louis), Capital Gains Taxation and Investment Dynamics

    3. New Principles for Optimal Taxation

      1. Enlinson Mattos (Fundacao Getulio Vargas) and Marcelo Arbex (University of Windsor), Tax Attitudes and Optimal Income Taxation [Slides]
      2. Marcus Berliant (Washington University in St. Louis) and Miguel Gouveia (Universidade Católica Portuguesa), On the Political Economy of Income Taxation

    4. New Research in Tax Avoidance

      1. Yeliz Kacamak (Bogazici University), Tax Enforcement with Somewhat Honest Taxpayers

      2. Aspen Gorry (Clemson University), Aparna Mathur (American Enterprise Institute), Jared Delisle, (Utah State University) and Cody Kallen, (University of Wisconsin-Madison), The Million Dollar Rule, Executive Compensation, and Managerial Risk-Taking [Slides]

    5. Privacy and Information in Tax Enforcement

      1. Emily Satterthwaite (University of Toronto), Toward a Signaling Account of Voluntary Value-Added Tax Registration

      2. Walter Edward Afield (Georgia State University College of Law), Taxpayerrights.Com: Implementing Technological Solutions to Bolster Taxpayer Access to Justice

    6. Public Finance of Primary and Secondary Education: Supply and Demand

      1. Andrew Ju (Jacksonville University), Teachers Unions during the Great Recession and Its Impact on School District Finance and Student Achievement

    7. Taxes on Commodities

      1. Ben Hansen (University of Oregon and IZA), Keaton Miller (University of Oregon), and Caroline Weber (University of Washington), The Welfare Costs of Gross Receipts Taxes

      2. Sri Hari Nayudu (National Institute of Public Finance and Policy) (NIPFP),Tax Revenue Efficiency in India States: The Case of Stamp Duty and Registration Fees [Slides]
    8. The US Retirement Experience: Managing Assets and Income in Retirement

      1. John Sabelhaus (Washington Center for Equitable Growth) and Alice Henriques Volz (Federal Reserve Board of Governors), Social Security Wealth, Inequality, and Lifecycle Saving [Slides]
      2. Jason Seligman (Investment Company Institute) and Sarah Holden (Investment Company Institute), Managing the Nest Egg through Retirement: How Do US Households Manage Assets and Income in Retirement?

      3. Peter Brady (Investment Company Institute) and Steven Bass (Investment Company Institute), Using Tax Data to Create a Population Estimate of Retirement Income

    9. Transition Tax Payments and Measurement of Related-Party Transactions

      1. Matthias Eckerle (University of Augsburg), Mark Trede (University of Münster), and Robert Ullmann (University of Augsburg), Who Owes Whom? Estimating Intra-Group Financial Flows from Single-Entity Financial Statements

    10. Aspects of the Labor Market

      1. Sebastian Camarero Garcia (University of Mannheim and ZEW Mannheim) and Martin Murmann (University of Zurich), Unemployment Benefit Duration and Startup Success

    11. Behavioral Responses to Social Insurance Programs

      1. Sarah Bana (Massachusetts Institute of Technology), Kelly Bedard (University of California, Santa Barbara), Maya Rossin-Slater, (Stanford University School of Medicine) and Jenna Stearns (University of California, Davis), Unequal Use of Social Insurance Benefits: The Role of Employers

      2. Manasi Deshpande (University of Chicago), Tal Gross (Boston University), and Yalun Su (University of Chicago), Disability and Distress: The Effect of Disability Programs on Financial Outcomes

    12. Decumulation of Retirement Wealth

      1. Lucas Goodman (U.S. Department of the Treasury), Crowdout in the Decumulation Phase: Evidence from the First Year of Required Minimum Distributions

    13. Law and Economics

      1. Sutirtha Bagchi (Villanova University) and Matthew Fagerstrom (Villanova University), Wealth Inequality and Democracy

    14. Market Response to Environmental Polices

      1. Jarkko Harju (VATT Institute for Economic Research), Tuomas Kosonen (Labour Institute for Economic Research), Marita Laukkanen (VATT Institute for Economic Research), and Kimmo Palanne (VATT Institute for Economic Research), Tax Incidence in the Fuel Market: Evidence from Station-Level Data

      2. Thiess Buettner (University of Erlangen- Nuremberg), Subsidies for Energy Efficient Appliances: Program Design and Consumer ResponseZiqi Xie (Tulane University), Estimating Effects of Dividend Tax Policy Changes in China

    15. Place Based Policies and Local Tax Competition

      1. Cailin Ryan Slattery (Columbia University), Bidding for Firms: Subsidy Competition in the U.S.

    16. Tax Reporting

      1. Felix Hugger (University of Munich), The Impact of Country-By-Country Reporting on Corporate Tax Avoidance

      2. Laura Konda (U.S. Department of the Treasury), Elena Patel (University of Utah), and Nathan Seegert (University of Utah), General Business Credits: Estimating the Impact of a Regime Change in Mandatory Tax Disclosure

      3. Jared Jennings (Washington University in St. Louis), Joshua Lee (University of Georgia), and Erin Towery (University of Georgia), Estimating the Likelihood of Future Tax Settlements Using Firm Fundamentals and Text Disclosures

    17. Tax Reporting and Disclosures: International Studies

      1. Inga Hardeck (University of Siegen), Kerry K. Inger (Auburn University), Rebekah D. Moore (James Madison University), and Johannes Schneider (University of Liechtenstein), Cross-Cultural Evidence on Tax Disclosures in CSR Reports – A Textual Analysis Approach

      1. November 22, 2019

      2. Alternative Motivating Factors in Tax Compliance

        1. Joel Slemrod (University of Michigan), Obeid Ur Rehman (University of Michigan), and Mazhar Waseem (University of Manchester), Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan]
        2. Alex Yuskavage (U.S. Department of the Treasury), Jason DeBacker (University of South Carolina), Bradley Heim (Indiana University), and Anh Tran (Indiana University), Seeking Professional Advice: The Effects of Tax Preparers on Compliance

      3. Housing, Homeownership, and Household Finance

        1. Christine Dobridge (Federal Reserve Board of Governors) and Joanne Hsu (Federal Reserve Board of Governors), Income Tax Cuts and Household Finance: Evidence from 2017 Tax Reform

        2. David Rappoport (Federal Reserve Board of Governors), Tax Reform, Homeownership Costs, and House Prices

        3. Essi Eerola (VATT Institute for Economic Research), Teemu Lyytikäinen (VATT Institute for Economic Research), Tuukka Saarimaa (Aalto University), and Oskari Harjunen (VATT Institute for Economic Research), Effects of Housing Transfer Taxes on Household Mobility

      4. Income Shifting

        1. Timothy Goodspeed (Hunter College – CUNY), Transfer Pricing with Dishonest Subsidiaries
        2. Regina Ortmann (Universität Paderborn) and Dirk Schindler (Erasmus School of Economics), Income Shifting and Management Incentives

      5. Intertemporal Labor Supply Responses: Evidence from Tax Holidays and Field Experiments

        1. Josef Sigurdsson (IIES, Stockholm University), Labor Supply Responses and Adjustment Frictions: A Tax-Free Year in Iceland [Slides]
        2. Emmanuel Saez (University of California, Berkeley), Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays

      6. Research on the Economics of Health Policy

        1. Naoki Aizawa (University of Wisconsin-Madison), and You Suk Kim (Federal Reserve Board of Governors), Government Advertising in Market-Based Public Programs: Evidence from Health Insurance Marketplace

      7. State and Local Issues: Polices, Stimulus, and Gambling

        1. Seth H. Giertz (University of Texas at Dallas), and Anil Kumar (Federal Reserve Bank of Dallas), Stimulative Effects of Federal Medicaid Dollars for States: Evidence from Regression Kink Design [Slides]

        2. Anil Kumar (Federal Reserve Bank of Dallas), Dynamic Estimates of the Multiplier from Federal Medicaid Assistance to States
        3. Audrey Guo (Santa Clara University), The Effects of Unemployment Insurance Taxation on Multi- Establishment Firms

    18. Tax Incentives and Investment

      1. Sebastian Eichfelder, (Otto-von-Guericke-Universität Magdeburg – Germany), Kerstin Schneider (Bergische Universität Wuppertal), Martin Jacob (WHU – Otto Beisheim School of Management) Do Tax Incentives Reduce Investment Quality?
      2. Antonin Bergeaud (Banque de France), Clément Malgouyres (Institut des Politiques Publiques), Clément Carbonnier (Université de Cergy-Pontoise), and Edouard Jousselin (Banque de France), Shocking Capital: Firm-Level Responses to a Large Business Tax Reform in France [Slides]
    19. Taxation of Families and Tax Incidence

      1. Henk Wim De Boer (CPB Netherlands Bureau for Economic Policy Analysis), Optimal Income Support for Lone Parents in the Netherlands: Are We There Yet? [Slides]

      2. Roberton Williams (University of Maryland), A Numeraire-Independent Decomposition of Uses- and Sources- Side Tax Incidence, with an Application to the Incidence of a Carbon Tax

    20. Taxation of Wealth and Housing

      1. Joachim Hubmer (Yale University), Sources of U.S. Wealth Inequality: Past, Present, and Future

      2. Kamila Sommer (Federal Reserve Board of Governors), The Effect of the Tax Cuts and Jobs Act on the Housing Market [Slides]
    21. Taxing Externalities and Internalities

      1. Tuomas Kosonen (Labour Institute for Economic Research), Riikka Savolainen (King’s College London), and Sami Jysmä (Labour Institute for Economic Research, Helsinki), A Case for Zero Effect of Sin Taxes on Consumption? Evidence from a Sweets Tax Reform

      2. Shih-Hsien Chuang (Northwest Missouri State University), Salient or Not? US Air Travel Taxes

    22. Corporate Tax Policy

      1. Katarzyna Bilicka (Utah State University) and Daniela Scur (Massachusetts Institute of Technology), Structured Management and Tax Planning Practices in the Firm

      2. Paul Demere (University of Georgia) and Jeffrey Gramlich (Washington State University), The Value of International Income Shifting to U.S. Multinational Firms

      3. Irem Guceri (Oxford University) and Maciej Albinowski (Ministry of Finance, Poland), Investment Responses to Tax Policy Under Uncertainty

      4. Juan Carlos Suárez Serrato (Duke University and NBER), Tax Policy and Lumpy Investment Behavior: Evidence from China’s VAT Reform

    23. Determinants and Market Reactions to Tax Policy

      1. Max Pflitsch (University of Cologne) and Michael Overesch (University of Cologne), Cross-Border Effects of a Major Tax Reform – Evidence from the European Stock Market [Slides]
      2. Matthias Petutschnig (WU – Vienna University of Economics and Business) and Kristin Resenig (WU – Vienna University of Economics and Business), Market Reactions of Multinationals to the OECD BEPS Action Plan

      3. Kenneth James McKenzie (University of Calgary) and Michael Smart (University of Toronto), Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act

    24. Economic Effects of Taxes and Regulation

      1. Nathan Chad Goldman (North Carolina State University), Do Unrecognized Tax Benefit Reserve Disclosures Affect Corporate Investment?

      2. Alexander Edwards (University of Toronto) and Michelle Hutchens (University of Illinois), Taxes and IPO Pricing: Evidence from U.S. Tax Reform

    25. Estimating the Effects of Enforcement Mechanisms on Compliance

      1. Ben Howard (MITRE Corporation), Luci Lykke (MITRE Corporation), Leigh Nicholl (MITRE Corporation Alan Plumley (Internal Revenue Service), Estimating the Specific Indirect Effect for Multiple Types of Correspondence Audits [Slides]
      2. Norman Massel (Louisiana State University), Discussant Comments: Estimating the Specific Indirect Effect for Multiple Types of Correspondence Audits

      3. Norman Massel (Louisiana State University), Discussant Comments: Taxpayer Responses to Third-Party Income Reporting: Evidence from a Natural Experiment in the Taxicab Industry

    26. In Honor of Pam Moomau: Moving Forward on Health Policy and Dynamic Scoring

      1. Alexandra Minicozzi (Congressional Budget Office), Jacob Mortenson (Joint Committee on Taxation), and Lin Xu (Joint Committee on Taxation), Factors Affecting the Employer’s Decision to Offer Health Insurance Using Form 941 and W-2 Data [Slides 1] [Slides 2]

    27. Local Taxes and Expenditures

      1. Yoon-Jung Choi (Syracuse University), Property Tax Interaction Among Overlapping Local Jurisdictions: Quasi-Experimental Evidence from School Bond Referenda

    28. Political Economy

      1. Arnaud Chevalier (Royal Holloway University of London), Benjamin Elsner (University College Dublin), Andreas Lichter (Heinrich-Heine University Duesseldorf), and Nico Pestel (Institute of Labor Economics (IZA), Poor Voters, Taxation and the Size of the Welfare State

    29. Redistribution and Incidence

      1. Pierre Bachas (World Bank Research), Anders Jensen (Harvard University), and Lucie Gadenne (Warwick University), Informality, Consumption Taxes, and Redistribution

      2. Nada Eissa (Georgetown University), Francois Gerard (Columbia University), and Andrew Zeitlin (Georgetown University), Technology, Audit Risk, and Retail Tax Evasion: Evidence from an Experiment in Rwanda

      3. Taxation Over the Life Cycle

        1. Mark Huggett (Georgetown University), Taxing Top Earners: A Human Capital Perspective
        2. Yena Park (University of Rochester), Optimal Taxation of Inheritance and Retirement Savings

      4. Corporate Practices

        1. Oliver Zhen Li (National University of Singapore), Stephen Lusch (Texas Christian University), and Frank Murphy (University of Connecticut), Tax Planning through Advanced Tax Rulings — An Exploratory Analysis Using the Luxembourg Tax Leaks

        2. Iftekhar Hasan (Fordham University), Panagiotis Karavitis (University of Glasgow), Pantelis Kazakis (University of Glasgow), and Woon Sau Leung (University of Edinburgh), Corporate Social Responsibility and Profit Shifting

      5. Enforcement, Firms, and Markets

        1. Sebastian Beer (International Monetary Fund), Maria Coelho (International Monetary Fund), and Sébastien Leduc (International Monetary Fund), Hidden Treasures: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

        2. Bhanu Gupta (University of Michigan) and Keshav Choudhary (Indian Revenue Service), Auditing Away Tax Revenue – Impact of Third-Party Audit on Firm Behavior in India

      6. Multinational Tax Avoidance, IP, and Tax Enforcement

        1. Harald Amberger (Tuck School of Business at Dartmouth) and Benjamin Osswald (University of Wisconsin – Madison), Information Asymmetry between the Tax Authority and the Taxpayer – Income Shifting Via Patents

      7. Taxing the Increasingly Wealthy

        1. David Schönholzer (Yale University), Discussant slides: Should Wealth Be Taxed: Issues and Options

        2. David Schönholzer (Yale University), Discussant slides: The Other America: Inequality, Taxes, and the Very Rich

      8. Topics in Behavioral Public Finance

        1. Radoslaw Paluszynski (University of Houston) and Pei Cheng Yu (University of New South Wales), Optimal Taxation with Risky Human Capital and Retirement Savings [Slides]

        2. Zachary Liscow (Yale University), Domain-Specific Social Preferences and Redistribution

      9. Welfare Evaluation of Government Policies

        1. Henrik J. Kleven (Princeton University), The EITC and the Extensive Margin: A Reappraisal

        2. Ariella Kahn-Lang (Mathematica Policy Research), Career Paths of the Marginally Employed – Evidence from Welfare Reform

      10. Next Generation Session

        1. Daniel G. Garrett (Duke University), Career Paths of the Marginally Employed – Evidence from Welfare Reform

        2. Ali Abbas (Cornell University), Using the AMT to Identify the Elasticity of Taxable Income for Higher-Income Taxpayers [Slides]

        3. Jason Baron (Florida State University), School Spending and Student Outcomes: Evidence from Revenue Limit Elections in Wisconsin [Slides]

      11. Plenary in Honor of Louis Kaplow, Harvard Law School, 2019 Holland Award Recipient

        1. Alan Auerbach (University of California, Berkeley), James Hines (University of Michigan), Stefanie Stantcheva (Harvard University), David Weisbach (University of Chicago Law School), Alvin Warren, Session Chair (Harvard University) [Slides]

      12. Graduate Student Research Forum

        1. Andrea Lopez-Luzuriaga (George Washington University), Less Is More? Limits to Itemized Deductions and Tax Evasion

        2. Mona Barake (University Paris 1 Pantheon Sorbonne), Tax Planning by European Banks

        3. Giacomo Brusco (University of Michigan), Tax Reform and the Valuation of Superstar Firms

        4. Iguehi Rajsky (Temple University), “Disinterested?’ – The Short-Term Effects of the TCJA Interest Expense Limitations on Corporate Financing

        5. Xiuming Dong (Syracuse University), The Effect of Recreational Marijuana Sales Legalization on Workplace Injury: Evidence from Oregon [Slides]
        6. Jun Hyun Yun, (Cornell University), Social Security Eligibility Age, and the Health Outcomes and the Health Behaviors of the Elderly

        7. Daniel Klein (University of Mannheim) and Christopher Alexander Ludwig (ZEW), Ring-Fencing Digital Corporations: Investor Reactions to the European Commission’s Digital Tax Proposals

        8. Kristoffer Berg (University of Oslo), Revealing Equity Principles from the Tax System

        9. Hyewon Jeong (Washington University in St. Louis), The Choice in Distribution of Educational Benefits and the Optimal Taxation

        10. Joanna Carroll (Indiana University-Bloomington), Heterogeneous Effects of the EITC in the Presence of Occupational Licensing

        11. Dylan T. Moore (University of Michigan) and Paul Michael Kindsgrab (University of Michigan), Job-to-Job Transition Responses to Personal Income Taxes

        12. George Fenton (University of Michigan), Redistribution and Polarization

        1. November 23, 2019

      13. Digital Services Taxation

        1. Young Ran  (Christine) Kim (University of Utah),, Digital Services Tax: A Cross-Border Variation of Consumption Tax Debate

      14. Effects of Food Stamps and Cash Transfers

        1. Ryan Kessler (Brown University), Jesse Shapiro (Brown University), and Justine Hastings (Brown University), The Effect of SNAP on the Composition of Purchased Foods: Evidence and Implications

        2. Tatiana Homonoff (New York University) and Jason Somerville (Cornell University), Program Recertification Costs: Evidence from SNAP

        3. Tuomas Matikka (VATT Institute for Economic Research), Jani-Petri Laamanen (Tampere University), and Tuuli Paukkeri (VATT Institute for Economic Research), Once or Twice a Month? the Impact of Payment Frequency on Consumption Patterns

      15. Housing Policy and Regulation

        1. Soomi Lee (University of La Verne), Quan Sun (University of Nevada, Reno), Mehmet Tosun (University of Nevada, Reno), and Weijie Yang (University of La Verne), Effects of Parcel Taxes on Fiscal Condition in the Post-Prop 13 Era in California: A Regression Discontinuity Approach[Slides]
        2. Chris Cunningham (Federal Reserve Bank of Atlanta, Emory University), Kristopher Gerard (Federal Reserve Bank of Atlanta), Daniel Sexton (Federal Reserve Bank of Atlanta), and Arnab Biswasa (University of Wisconsin-Stout), The Housing Crisis and Vacant Property Ordinance

      16. Profitability and Losses

        1. Lucas Goodman (U.S. Department of the Treasury), Elena Patel (University of Utah), and Molly Saunders-Scott (Congressional Budget Office), Used and Not Lost: Examining Dynamic Patterns of S-Corporation Loss Use

      17. Robots, Technical Change, and Capital Taxation

        1. Jonas Loebbing (University of Cologne), Redistributive Income Taxation with Directed Technical Change

        2. Michael Simkovic (University of Southern California) and Eric Allen (University of Southern California), Does Taxing Wealth Reduce Work Hours?

      18. Student Loans and Markets for Higher Education

        1. Benjamin Marx, University of Illinois, and Lesley Turner (University of Maryland), Student Loan Choice Overload [Slides]
      19. Tax Avoidance

        1. Javier Vázquez-Grenno (Universitat de Barcelona), Dirk Foremny (I.E.B./ University of Barcelona), and Leonel Muinelo (Instituto de Economia), Intertemporal Income Shifting: Tax Avoidance, Evasion, or a Real Response? Evidence from an Uruguayan Tax Reform

        2. Derek Messacar (Statistics Canada), ‘Real’ and Avoidance Responses to Income Taxation Among Older Couples: Evidence from a Canadian Reform

        3. Michael Smart, (University of Toronto), and James Uguccioni (University of Toronto), Estimating Taxpayer Responses to Top Tax Reforms

        4. Anil Kumar (Federal Reserve Bank of Dallas), Discussant comments on: “Estimating Taxpayer Responses to Top Tax Reforms”
        5. Ali Abbas (Cornell University), Exploiting the Intersection of Two Tax Schedules to Estimate the Elasticity of Taxable Income [Slides]
        6. Anil Kumar (Federal Reserve Bank of Dallas), Discussant comments on: “Exploiting the Intersection of Two Tax Schedules to Estimate the Elasticity of Taxable Income
      20. Taxation of Firms

        1. Divya Singh (Columbia University), Merging to Dodge Taxes? Unexpected Consequences of VAT Adoption in India

        2. Mazhar Waseem (University of Manchester), Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Estimating the Nature & Extent of VAT Noncompliance Using a Large Tax Cut [Slides]
        3. Miguel Almunia (CUNEF), Jonas K. Hjort (Columbia University), Justine Knebelmann (Paris School of Economics), and Lin Tian (INSEAD), Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda [Slides]
      21. Taxation Over Time and the Business Cycle

        1. Will Peterman (Federal Reserve Board of Governors), Stephie Fried (Arizona State), and Kevin Novan (University of California, Davis), Quantifying the Welfare and Equality Effects of Carbon-Tax Policy

        2. Miguel Faria-e-Castro (Federal Reserve Bank of St. Louis), The Nonlinear Effects of Fiscal Policy

      22. Taxes, Insider Ownership, and Corporate Governance

        1. Trent Krupa ((University of Connecticut) and Steven Utke ((University of Connecticut), Whose Taxes Matter? the Effects of Institutional Ownership on Dividend Payout Policy Around Tax Rate Changes [Slides]

        2. Nathan Chad Goldman (North Carolina State University), and Naim Bugra Ozel (The University of Texas at Dallas), Executive Compensation, Insider Trading Profitability, and Individual-Level Tax Rates

        3. Mark Beasley (North Carolina State University), Nathan Chad Goldman (North Carolina State University), Christina Lewellen (North Carolina State University), and Michelle McAllister (Bryant University), Board Risk Oversight and Tax Planning

      23. Charity and Public Goods

        1. Jennifer Mayo (University of Michigan), How Do Big Gifts Affect Rival Charities and Their Donors? [Slides]
        2. Michalis Drouvelis (University of Birmingham), Adam Isen (U.S. Department of the Treasury), and Benjamin Marx (University of Illinois), The Bonus-Income Donation Norm

      24. Directions for Tax Policy

        1. Jay Alan Soled (Rutgers University), Gift and Estate Taxes and the Case for Deunification

        2. Katherine Pratt (LMU Loyola Law School, Los Angeles), Making Tax Expenditures Work

        3. Sloan Speck (University of Colorado Law School), The Taxation of Crowdfunding for Medical Care

      25. Fundamental Challenges in Tax Design

        1. Etienne Lehmann (University Pantheon-Assas Paris 2), Comprehensive or Separate Income Tax? A Sufficient Statistics Approach

        2. Simon Naitram (University of the West Indies), Optimal Benefit-Based Corporate Income Tax

        3. Matthew Weinzierl (Harvard Business School), and Benjamin Lockwood (University of Pennsylvania), Robust Optimal Income Taxation

      26. Legal Issues In Tax

        1. Peter Brok (Copenhagen Business School, Danish Finance Institute), As Uncertain as Taxes

        2. Sebastian Eichfelder (Otto-von-Guericke-Universität Magdeburg – Germany), Discussant slides: As Uncertain as Taxes
        3. Sebastian Eichfelder (Otto-von-Guericke-Universität Magdeburg – Germany), Discussant slides: Valuable Realizations
      27. Legal Issues In Tax Reform

        1. Reuven Avi-Yonah (University of Michigan Law School), Does Customary International Tax Law Exist?

      28. Property Tax Administration

        1. Sarah Elizabeth Larson (University of Central Florida), and Deborah A. Carroll (University of Central Florida), Now You’re Tax-Exempt, Now You’re Not: The Case of Florida Assisted Living Facilities

      29. Tax Competition and Urban Public Finance

        1. Gregory Scott Burge (University of Oklahoma), Location-Based Development Impact Fee Programs and New Business Location Decisions [Slides]
        2. Paolo Campli (Università della Svizzera Italian), and Raphael Parchet (Università della Svizzera Italiana), Highways, Voting, and Taxes

        3. Tidiane Ly (Università della Svizzera Italiana), Taxes, Traffic Jam and Spillover in the Metropolis

      30. Tax Evasion and Distributional Effects

        1. William Fox (University of Tennessee), Enda Hargaden (University of Tennessee), and LeAnn Luna (University of Tennessee), Statutory Incidence and Sales Tax Compliance: Evidence from Wayfair

      31. Tax Expenditures in Developing Economies

        1. Tom Neubig (Tax Sage Network) and A Redonda (Council on Economic Policies), Assessing Tax Expenditure Reporting Across Countries [Slides]
        2. Augustin Bergeron (Harvard University), Gabriel Tourek (Harvard University), and Jonathan Weigel, (London School of Economics), Are Tax Rates Too High in Developing Countries? Evidence from Randomized Property Tax Rates [Slides]