50th Annual Spring Symposium Program

THE GOLDEN ANNIVERSARY SYMPOSIUM: NEW THINKING ON ENDURING QUESTIONS

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
Panelists:
Jane Gravelle, Congressional Research Services
Jim Hines, University of Michigan
Doug Holtz-Eakin, American Action Forum
Natasha Sarin, University of Pennsylvania

10:20-10:30 am

BREAK

10:30-11:40 am

INEQUALITY AND TAXES

Organizer: David Splinter, Joint Committee on Taxation
Moderator: Joel Slemrod, University of Michigan

Effective Tax Rates by Wealth Class
Jesse Bricker, Federal Reserve Board, Alice Henriques Volz, Federal Reserve Board, Keven Moore, Federal Reserve Board, and Sarah Reber, Federal Reserve Board

U.S. Tax Progressivity
David Splinter, Joint Committee on Taxation

Income Inequality and Tax Compliance
Jason DeBacker, University of South Carolina, Bradley Heim, Indiana University Bloomington, Anh Tran, Indiana University, Alex Yuskavage, U.S. Department of Treasury

The Distribution of Underreported Income: What We Can Learn from the NRP
Gerald Auten, U.S. Department of Treasury, Patrick Langetieg, Internal Revenue Service

11:50-1:00 pm

COVID-19
 

1:00 – 1:50 pm

KEYNOTE

Speaker: Joseph Thorndike, Contributing Editor, Tax Notes and Director of the Tax History Project, Tax Analysts

Presentation of Davie-Davis Award for Public Service

2:00-3:10 pm

ACCOUNTING PROFIT AS A TAX BASE FOR A GLOBAL MIN TAX:  REVISITING BOOK-TAX CONFORMITY

Organizer: Mindy Herzfeld, University of Florida
Moderator: Mindy Herzfeld, University of Florida

Revisiting Corporate Taxation and Book-Tax Alignment in the Current Global Context
Dhammika Dharmapala, University of Chicago Law School

Challenges of IFRS/GAAP Tax Base in Context of OECD Global Min Tax Proposal
Rick Levin, PwC

Tax Provisions & Tax Disclosures in Evolving Environment
Todd Castagno, Morgan Stanley

3:10-3:20 pm

BREAK

3:20-4:30 pm

TCJA: THE TODDLER YEARS

Organizer: Joseph Rosenberg, Congressional Budget Office
Moderator: Kyle Pomerleau, American Enterprise Institute 

Corporate Behavioral Responses to TCJA for Tax Years 2017-2018
Tim Dowd, Joint Committee on Taxation, Chris Giosa, Joint Committee on Taxation, Tom Willingham, Joint Committee on Taxation

Distributional Effects of the TCJA: An Intragenerational Accounting Framework
Alan Auerbach, University California, Berkeley

The New Tax Legislative and Regulatory Process
Rebecca Kysar, Fordham University

Friday, May 15

9:00-10:30 am

BEHAVIORAL ECONOMICS AND PUBLIC FINANCE

Organizer: Tatiana Homonoff, New York University
Moderator: Bill Congdon, The Urban Institute

Closing the Gap:  The Effect of a Targeted, Tuition-Free Promise on College Choices of High-Achieving, Low-Income Students
Susan Dynarski, University of Michigan, C.J. Libassi, College Board, Katherine Michelmore, Syracuse University, and Stephanie Owen, University of Michigan

Behavioral Responses to Tax Compliance
Day Manoli, University of Texas-Austin

Health Insurance and Mortality: Experimental Evidence from Taxpayer Outreach
Jacob Goldin, Stanford University, Ithai Lurie, U.S, Department of Treasury, and Janet McCubbin, U.S. Department Treasury

10:30-10:45 am

BREAK

10:45-12:15 pm

REFORMING THE EITC:  OPTIONS AND ISSUES

Organizers: Len Burman, Syracuse University
Moderator: Ranjana Madhusudhan, Office of Revenue and Economic Analysis

Tax Options to Help Workers and Families
Elaine Maag, Urban Institute

Reforming the EITC to Reverse Wage Stagnation
Len Burman, Syracuse University

Economic Incidence of Wage Subsidies
Nada Eissa, Georgetown University

12:15-1:45 pm

KEYNOTE

Speaker: Charles Rettig, U.S. Commissioner of Internal Revenue, Internal Revenue Service

2:00-3:30 pm

TAX POLICY AND ENTREPRENEURSHIP

Organizer: Roberta Mann, University of Oregon Law School (for the American Tax Policy Institute)
Moderator: Roberta Mann, University of Oregon Law School (for the American Tax Policy Institute)

Tax-Driven Entrepreneurship?  Domestic Workers and the Give Economy
Emily Satterthwaite, University of Toronto School of Law

The Impact of the 2017 Tax Act on Start-Ups
Greg Polsky, University of Georgia School of Law

Does the Federal Tax Law Favor Entrepreneurs?
Eric Toder, Tax Policy Center

3:30-3:45 pm

BREAK

3:45-5:15 pm

ATPI SESSION:  INTERNATIONAL PROFIT SHARING AND A NORMAL RETURN

Organizer: George Plesko, University of Connecticut (for the American Tax Policy Institute)
Moderator:

Profit Shifting Before and After the Tax Cuts and Jobs Act
Kimberly Clausing, Reed College

Untaxed Foreign Profits of U.S. Multinationals
Kevin Markle, University of Iowa

Identifying Excess Profits:  What is a Normal Return?
Michael Keen, International Monetary Fund