THE GOLDEN ANNIVERSARY SYMPOSIUM: NEW THINKING ON ENDURING QUESTIONS
Conference Organizers: Aparna Mathur (then of American Enterprise Institute, now at Council of Economic Advisers), Shanthi Ramnath (Federal Reserve Bank of Chicago)
For a PDF of the program, click here
For recordings of the event, click here. Please note: this content was emailed to registered attendees of the conference in late May. The link above requires a log in and is for NTA Members Only.
Thursday, May 14
9:00-9:10 am |
WELCOME AND INTRODUCTION William Gale, President, National Tax Association |
9:10-10:20 am |
BIG IDEAS IN TAX POLICY (A Panel Discussion) Moderator: Richard Rubin, The Wall Street Journal |
10:20-10:30 am |
BREAK |
10:30-11:40 am |
INEQUALITY AND TAXES Organizer: David Splinter, Joint Committee on Taxation Effective Tax Rates by Wealth Class (Slides) U.S. Tax Progressivity (Slides) Income Inequality and Tax Compliance (Slides) The Distribution of Underreported Income: What We Can Learn from the NRP (Slides) |
11:40-11:50 am |
BREAK |
11:50-12:50 pm |
INTERVIEW OF TOMAS PHILIPSON, ACTING CHAIR, COUNCIL OF ECONOMIC ADVISERS, BY DAVID WESSEL, DIRECTOR, HUTCHINS CENTER ON FISCAL AND MONETARY POLICY, BROOKINGS INSTITUTION |
12:50-1:00 pm |
BREAK |
1:00-1:05 pm |
PRESENTATION OF THE DAVIE-DAVIS AWARD TO JANET HOLTZBLATT |
1:05 – 2:00 pm |
KEYNOTE SESSION: REFLECTION ON LAST 50 YEARS OF TAX POLICY (Slides) Speaker: Joseph Thorndike, Contributing Editor, Tax Notes and Director of the Tax History Project, Tax Analysts |
2:00-2:10 pm |
BREAK |
2:10-3:20 pm |
ACCOUNTING PROFIT AS A TAX BASE FOR A GLOBAL MINIMUM TAX: REVISITING BOOK-TAX CONFORMITY Organizer: Mindy Herzfeld, University of Florida The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals (Slides) Challenges of IFRS/GAAP Tax Base in Context of OECD Global Min Tax Proposal (Slides) What to do with Losses? Making Sense of Book-Tax Conformity in a Downturn Book-Tax Conformity: Lessons from the Accounting Literature (Slides) |
3:20-3:30 pm |
BREAK |
3:30-4:40 pm |
TCJA: THE TODDLER YEARS Organizer: Joseph Rosenberg, Congressional Budget Office Corporate Tax Preferences Before and After the Tax Cuts and Jobs Act of 2017 Distributional Effects of the TCJA: An Intragenerational Accounting Framework (Slides) The New Tax Legislative and Regulatory Process (Slides) |
Friday, May 15
9:00-9:10 am |
WELCOME AND INTRODUCTION William Gale, President, National Tax Association |
9:10-10:20 am |
BEHAVIORAL ECONOMICS AND PUBLIC FINANCE Organizer: Tatiana Homonoff, New York University Closing the Gap: The Effect of a Targeted, Tuition-Free Promise on College Choices of High-Achieving, Low-Income Students Left-Bunching at Kinks: Evidence and Implications Behavioral Barriers to Health Insurance Take-Up: Experimental Evidence from Taxpayer Outreach |
10:20-10:30 am |
BREAK |
10:30-11:40 am |
REFORMING THE EITC: OPTIONS AND ISSUES Organizers: Leonard Burman, Syracuse University Tax Options to Help Workers and Families (Slides) Reforming the EITC to Reverse Wage Stagnation (Slides) Welfare Reform and the EITC: What Really Happened to Single-Parent Families in the 1990s? |
11:40-11:50 am |
BREAK |
11:50-1:00 pm |
Economic Aspects of the COVID-19 Pandemic Organizers: Shanthi Ramnath, Federal Reserve Bank of Chicago & William Gale, National Tax Association State and Local Government Finances in the COVID-19 Era (Slides) COVID-19 and Families’ Financial Security (Slides) Taxes in the Time of Coronavirus: Is It Time to Revive the Excess Profits Tax? (Slides) |
1:00-1:10 pm |
BREAK |
1:10-2:00 pm |
KEYNOTE Speaker: Charles Rettig, U.S. Commissioner of Internal Revenue, Internal Revenue Service |
2:00-2:10 pm |
BREAK |
2:10-3:20 pm |
TAX POLICY AND ENTREPRENEURSHIP Organizer: Roberta Mann, University of Oregon (for the American Tax Policy Institute) Does the Federal Tax Law Favor Entrepreneurs? (Slides) The Qualified Small Business Stock Exclusion and Entrepreneurship (Slides) Tax-Driven Entrepreneurship? The Domestic Hirer Asymmetry in a Gig Economy |
3:20-3:30 pm |
BREAK |
3:30-4:40 pm |
INTERNATIONAL PROFIT SHIFTING AND THE NORMAL RETURN Organizer: Steven Shay, Harvard University (for the American Tax Policy Institute) Profit Shifting Before and After the Tax Cuts and Jobs Act (Slides) Untaxed Foreign Profits of U.S. Multinationals Identifying Excess Profits: What is a Normal Return? (Slides) |
4:40-4:45 pm |
CONCLUDING REMARKS William Gale, President, National Tax Association |