76 sessions, 258 papers, and 0 presentations with no associated papers

2011 IIPF Congress
Complete List of All Sessions

Session ID 1: Social Mobility
Session Chair: Luciano Greco, University of Padua
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
Economic Inequality and the Distribution of Offspring Human Capital
[slides]
By Mary E. Campbell; University of Iowa Robert Haveman; University of Wisconsin–Madison and ANU Barbara Wolfe; University of Wisconsin–Madison and ANU
Presented by: Barbara Wolfe, University of Wisconsin
Discussant:   Florian Morath, Max Planck Institute for Tax Law and Public Finance
A framework for evaluation of income mobility
By John Creedy; University of Melbourne Elin Halvorsen; Statistics Norway Thor O. Thoresen; Statistics Norway
Presented by: Elin Halvorsen, Statistics Norway
Discussant:   Luciano Greco, University of Padua
Social mobility and redistributive taxation
By Kai A. Konrad; Max Planck Institute for Tax Law and Public Finance Florian Morath; Max Planck Institute for Tax Law and Public Finance
Presented by: Florian Morath, Max Planck Institute for Tax Law and Public Finance
Discussant:   Barbara Wolfe, University of Wisconsin
Social Security Reforms with Intra-generational Social Mobility
By Devis Geron; University of Padua Luciano Greco; University of Padua
Presented by: Luciano Greco, University of Padua
Discussant:   Elin Halvorsen, Statistics Norway
Session ID 2: Strategic behavior
Session Chair: James Sallee, University of Chicago
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
Public Input Competition, Stackelberg Equilibrium and Optimality
[slides]
By Yongzheng Liu;Georgia State University Jorge Martinez-Vazquez;Georgia State University
Presented by: Yongzheng Liu, Georgia State University
Discussant:   James Sallee, University of Chicago
Cournot Competition in a Mixed Electricity Market with Transmission Constraints
By Ayse Mumcu; Bogazici University Serhan Ogur; PJM Interconnection Unal Zenginobuz; Bogazici University
Presented by: Unal Zenginobuz, Bogazici University
Discussant:   Tim Schmidt-Eisenlohr, University of Oxford
Car Notches: Strategic Automaker Responses to Fuel Economy Policy
[slides]
By James M. Sallee, University of Chicago Joel Slemrod, University of Michigan
Presented by: James Sallee, University of Chicago
Discussant:   Yongzheng Liu, Georgia State University
Session ID 3: Financial Sector Taxation
Session Chair: Gaetan Nicodeme, European Commission
Session type: invited
Date: August 8, 2011
Time: 13:00 - 15:00
Taxing Financial Institutions: Issues and Evidence
[slides]
By Thornton Matheson; International Monetary Fund
Presented by: Thornton Matheson, International Monetary Fund
Discussant:   Joel Slemrod, University of Michigan
International Taxation and Cross-Border Banking
By Harry Huizinga, Tilburg University Johannes Voget, University of Mannheim Wolf Wagner, Tilburg University
Presented by: Johannes Voget, University of Mannheim
Discussant:   Gaetan Nicodeme, European Commission
Taxation and the Financial Sector
By Daniel Shaviro; New York University Law School Doug Shackelford; University of North Carolina Joel Slemrod; University of Michigan
Presented by: Joel Slemrod, University of Michigan
Discussant:   Thornton Matheson, International Monetary Fund
Taxation of the Financial Sector
By Thomas Hemmelgarn; European Commission Gaetan Nicodeme; European Commission
Presented by: Gaetan Nicodeme, European Commission
Discussant:   Johannes Voget, University of Mannheim
Session ID 4: Public debt
Session Chair: Jan-Egbert Sturm, ETH Zürich
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
PUBLIC DEBT AND ECONOMIC GROWTH IN ITALY
By Fabrizio Balassone; Banca d'Italia Maura Francese; Banca d'Italia
Presented by: Maura Francese, Banca d'Italia
Discussant:   Jan-Egbert Sturm, ETH Zürich
Innocent Until Proven Guilty: The EMU and its Effect on Public Debt
By Thushyanthan Baskaran; University of Gothenburg Zohal Hessami; University of Konstanz
Presented by: Zohal Hessami, University of Konstanz
Discussant:   Andreas Buehn, Technische Universitaet Dresden
Explaining IMF Lending Decisions after the Cold War
By Christoph Moser; KOF, ETH Zurich Jan-Egbert Sturm; KOF, ETH Zurich
Presented by: Jan-Egbert Sturm, ETH Zürich
Discussant:   Maura Francese, Banca d'Italia
Session ID 6: Education
Session Chair: Helen Ladd, Duke University
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
The Effect of Preschool Attendance on Secondary School Track Choice in Germany - Evidence from Siblings
By Martin Schlotter; Ifo Institute for Economic Research,Munich Department Human Capital and Innovation
Presented by: Martin Schlotter, ifo institute for Economic Research
Discussant:   Tom van Veen, Maastricht University SBE
Segregation in primary schools – Do school districts really matter? Evidence from policy reforms
[slides]
By Anna Makles, University of Wuppertal Kerstin Schneider, University of Wuppertal
Presented by: Kerstin Schneider, University of Wuppertal
Discussant:   Helen Ladd, Duke University
International Education and Economic Growth
By Jan J Bergerhoff, London School of Economics Philipp Seegers, Maastricht University Tom van Veen, Maastricht University and Nyenrode Business Universiteit
Presented by: Tom van Veen, Maastricht University SBE
Discussant:   Martin Schlotter, ifo institute for Economic Research
Weighted Student Funding in the Netherlands: A Model for the U.S?
By Helen F. Ladd; Duke University Edward B. Fiske; education writer and consultant
Presented by: Helen Ladd, Duke University
Discussant:   Kerstin Schneider, University of Wuppertal
Session ID 7: Pensions
Session Chair: Tim Buyse, Ghent University
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
Severance Pay or Pension Funds?
[slides]
By Devis Geron; University of Padova
Presented by: Devis Geron, University of Padova
Discussant:   Tim Buyse, Ghent University
Retirement flexibility and portfolio choice
[slides]
By Yvonne Adema; Erasmus University Rotterdam Jan Bonenkamp; CPB Netherlands Bureau for Economic Policy Analysis Lex Meijdam; University of Tilburg
Presented by: Jan Bonenkamp, CPB Netherlands Bureau for Economic Policy Analysis
Discussant:   Devis Geron, University of Padova
Public Health Expenditure, Longevity, and Fertility
[slides]
By Tatsuya OMORI; Mie Chukyo University
Presented by: Tatsuya Omori, Mie Chukyo University
Pension reform, employment by age, and long-run growth in OECD countries.
By Tim Buyse; Sherppa, Ghent University Freddy Heylen; Sherppa, Ghent University Renaat Van de Kerckhove; Sherppa, Ghent University
Presented by: Tim Buyse, Ghent University
Discussant:   Jan Bonenkamp, CPB Netherlands Bureau for Economic Policy Analysis
Session ID 8: Inequality
Session Chair: Howard Chernick, City University of New York, Hunter Coll
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
Do Income Transfers Matter? Poverty Profiles in OECD Countries
[slides]
By Koen Caminada; Economics Department; Leiden University Kees Goudswaard; Economics Department; Leiden University
Presented by: Koen Caminada, public
Discussant:   Judith Niehues, University of Cologne
The evolution of global inequality: absolute, relative and intermediate views
[slides]
By Kristof Bosmans; Department of Economics, Maastricht University Koen Decancq;Center for Economic Studies, Katholieke Universiteit Leuven André Decoster;Center for Economic Studies, Katholieke Universiteit Leuven
Presented by: André Decoster, KULeuven
Discussant:   Howard Chernick, City University of New York, Hunter Coll
Upper and Lower Bounds of Inequality of Opportunity: Theory and Evidence for Germany and the US
By Judith Niehues; University of Cologne Andreas Peichl; IZA Bonn
Presented by: Judith Niehues, University of Cologne
Discussant:   Kees Goudswaard, Leiden University
A Reconsideration of the Optimal Assignment of Redistribution Under Fiscal Federalism
[slides]
By Howard Chernick; Hunter College and the Graduate Center, City Univ. of NY
Presented by: Howard Chernick, City University of New York, Hunter Coll
Discussant:   André Decoster, KULeuven
Session ID 9: Politics and values
Session Chair: Nico Pestel, IZA - Institute for the Study of Labor
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
Quantifying Parliamentary Representation of Constituents' Preferences with Quasi-Experimental Data
By David Stadelmann, University of Fribourg Marco Portmann, University of Fribourg Reiner Eichenberger, Center for Research in Economics, Management and the Arts
Presented by: David Stadelmann, University of Fribourg
Discussant:   Nico Pestel, IZA - Institute for the Study of Labor
Different Models or Measures?
By M. Marit Rehavi; University of British Columbia
Presented by: M. Rehavi, University of British Columbia
Discussant:   Krisztina Kis-Katos, University of Freiburg
Does partisanship affect local fiscal policies? A regression discontinuity analysis for West German cities
By Krisztina Kis-Katos; University of Freiburg Marina Furdas; University of Freiburg
Presented by: Krisztina Kis-Katos, University of Freiburg
Discussant:   Sangheon Kim, GSPA
The Politicians’ Wage Gap: Insights from German Members of Parliament
[slides]
By Andreas Peichl ; IZA, University of Cologne, ISER and CESifo Nico Pestel ; IZA and University of Cologne Sebastian Siegloch ; IZA and University of Cologne
Presented by: Nico Pestel, IZA - Institute for the Study of Labor
Discussant:   David Stadelmann, University of Fribourg
Session ID 10: Elasticity of Taxable Income
Session Chair: Aron Kiss, National Bank of Hungary
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
The Elasticity of Taxable Income: Evidence from Regional Flat-Tax Reforms in Finland
By Tuomas Matikka; University of Tampere
Presented by: Tuomas Matikka, University of Tampere
Discussant:   Friedrich Schneider, University of Linz
The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan
By Makoto Hasegawa; University of Michigan Jeffrey Hoopes; University of Michigan Ryo Ishida; University of Michigan Joel Slemrod; University of Michigan
Presented by: Jeffrey Hoopes, University of Michigan
Discussant:   Aron Kiss, National Bank of Hungary
The elasticity of taxable income of high earners: Evidence from Hungary
[slides]
By Aron Kiss; National Bank of Hungary Palma Mosberger; Central European University, Budapest
Presented by: Aron Kiss, National Bank of Hungary
Discussant:   Jeffrey Hoopes, University of Michigan
Session ID 11: Trade
Session Chair: Sabine Jokisch, Ulm University
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
The political economy of real exchange rates: The role of democracy
By Benjamin Furlan; University of Innsbruck Martin Gächter; University of Innsbruck Bob Krebs; University of Innsbruck
Presented by: Bob Krebs, University of Innsbruck
Discussant:   Simon Schnyder, University of Fribourg
The Dynamics of Revenue-Neutral Trade Liberalization in Developing Countries
By Jenny Ligthart; Tilburg University Gerardus Cornelis Meijden; Tilburg University
Presented by: Jenny Ligthart, Tilburg University
The Impact of Demographics on Global Asset Prices: The Role of Trade
By Keyu Jin; London School of Economics Sabine Jokisch; Ulm University
Presented by: Sabine Jokisch, Ulm University
Discussant:   Bob Krebs, University of Innsbruck
Session ID 12: Tax and Investment
Session Chair: Michael Stimmelmayr, Center for Ecoonomic Studies, University
Session type: contributed
Date: August 8, 2011
Time: 13:00 - 15:00
Do Companies View Bribes as a Tax? Evidence on the Trade-off between Corporate Taxes and Corruption in the Location of FDI
By Timothy Goodspeed; Hunter College - CUNY Jorge Martinez-Vazquez; Georgia State University Li Zhang; CUFE, China
Presented by: Timothy Goodspeed, Hunter College and Graduate Center, CUNY
Discussant:   Michael Stimmelmayr, Center for Ecoonomic Studies, University
Tax Competition, Risk Sharing and Financing Decisions of Firms
[slides]
By Zarko Y. Kalamov, Magdeburg University
Presented by: Zarko Kalamov, Otto-von-Guericke University Magdeburg
Discussant:   Martin Altemeyer-Bartscher, Chemnitz University of Technology
Do Taxes Distort Corporations' Investment Choices? Evidence from Industry-Level Data
By Liu, Li; Centre for Business Taxation, University of Oxford
Presented by: Li Liu, University of Oxford
Discussant:   Timothy Goodspeed, Hunter College and Graduate Center, CUNY
The 2008 German Corporate Tax Reform and Beyond: The Role of Foreign Firm Ownership and FDIs
By Michael Stimmelmayr; University of Munich and CESifo
Presented by: Michael Stimmelmayr, Center for Ecoonomic Studies, University
Discussant:   Li Liu, University of Oxford
Session ID 13: Business Cycle
Session Chair: Mohammed Mohsin, University of Tennessee
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
The interplay of public finances and the business cycle in Germany
By Gerrit B. Koester; Deutsche Bundesbank Christoph Priesmeier; Deutsche Bundesbank and Humboldt-University Berlin
Presented by: Christoph Priesmeier, Deutsche Bundesbank
Discussant:   Mohammed Mohsin, University of Tennessee
The effects of the business cycle on profit-related tax revenues: Empirical evidence on tax elasticities for German data 1991-2008
By Christoph Priesmeier; Deutsche Bundesbank Gerhard Kempkes; Deutsche Bundesbank Gerrit Köster; Deutsche Bundesbank
Presented by: Gerrit Koester, Deutsche Bundesbank
Discussant:   Christian Breuer, Ifo Institute
Fiscal Policy and the Political Business Cycle in Germany
By Christian Breuer; Ifo Institute
Presented by: Christian Breuer, Ifo Institute
Discussant:   Gerrit Koester, Deutsche Bundesbank
Optimal Budget Stabilization Funds, State Budgets and the Business Cycle
By Ali Al-Nadi, The University of Tennessee, Knoxville. Mohammed Mohsin, The University of Tennessee, Knoxville. Matthew Murray, The University of Tennessee, Knoxville.
Presented by: Mohammed Mohsin, University of Tennessee
Discussant:   Christoph Priesmeier, Deutsche Bundesbank
Session ID 14: Environmental Taxation
Session Chair: Beat Hintermann, University of Basel
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
Piecemeal Reform of Domestic Indirect Taxes toward Uniformity in the Presence of Pollution: with and without a Revenue Constraint
[slides]
By Michael S. Michael, University of Cyprus Sajal Lahiri, Southern Illinois University Carbondale Panos Hatzipanayotou, Athens University of Economics and Business
Presented by: Sajal Lahiri, Southern Illinois University Carbondale
Discussant:   Harry Tsang, University of North Dakota
Emissions taxes and abatement regulation under uncertainty.
[slides]
By Vidar Christiansen; University of Oslo Stephen Smith; University College London
Presented by: Vidar Christiansen, University of Oslo
Discussant:   Beat Hintermann, University of Basel
Non-linear Engel Curves and The Incidence of Environmental Taxes
By Firouz Gahvari; University of Illinois at Urbana-Champaign Harry Tsang; University of North Dakota
Presented by: Harry Tsang, University of North Dakota
Discussant:   Sajal Lahiri, Southern Illinois University Carbondale
Coercion and Environmental Taxes
[slides]
By Beat Hintermann; University of Basel Thomas F. Rutherford; University of Zurich
Presented by: Beat Hintermann, University of Basel
Discussant:   Vidar Christiansen, University of Oslo
Session ID 15: Shadow Economy
Session Chair: Matthew Murray, University of Tennessee
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
The Shadow Economy in German Regions: An Empirical Assessment
[slides]
By Andreas Buehn; Georgia State University and Technische Universitaet Dresden
Presented by: Andreas Buehn, Technische Universitaet Dresden
Discussant:   Gunther Markwardt, TU Dresden
Pollution, Shadow Economy and Corruption: Theory and Evidence
[slides]
By Amit K. Biswas; Department of Economics & Politics Visva-Bharati, Santiniketan Mohammad Reza Farzanegan; Technische Universität Dresden & ZEW Mannheim, Germany Marcel Thum; Technische Universität Dresden, ifo Dresden and CESifo, Germany
Presented by: Marcel Thum, Dresden University of Technology
Discussant:   Matthew Murray, University of Tennessee
Corruption and the Shadow Economy: What do we really know?
[slides]
By Friedrich Schneider; University of Linz Andreas Buehn; Techncal University of Dresden
Presented by: Friedrich Schneider, University of Linz
Discussant:   Tuomas Matikka, University of Tampere
Bayesian Analysis of the Effect of Amnesties on Tax Revenues and Filing Rates
By ,
Presented by: Matthew Murray, University of Tennessee
Discussant:   Marcel Thum, Dresden University of Technology
Session ID 16: Health Insurance
Session Chair: Alexander Kemnitz, TU Dresden
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
Estimating the Tradeoff Between Risk Protection and Moral Hazard with a Nonlinear Budget Set Model of Health Insurance
By Amanda Kowalski, Yale University
Presented by: Amanda Kowalski, Yale University
Discussant:   Helmuth Cremer, University of Toulouse
Did State Level Reform of the Non-Group Health Insurance Market Affect
By Ithai Z. Lurie; US Department of Treasury Bradley T. Heim; School of Public and Environmental Affairs Indiana University
Presented by: Ithai Lurie, U.S. Department of the Treasury
Discussant:   Alexander Kemnitz, TU Dresden
Social long term care insurance and redistribution
By Helmuth Cremer; Toulouse School of Economics Pierre Pestieau; University of Liège and CORE
Presented by: Helmuth Cremer, University of Toulouse
Discussant:   Amanda Kowalski, Yale University
A Simple Model of Health Insurance Competition
By Alexander kemnitz; Technical University of Dresden
Presented by: Alexander Kemnitz, TU Dresden
Discussant:   Ithai Lurie, U.S. Department of the Treasury
Session ID 17: Profit shifting
Session Chair: Matthias Stoeckl, University of Salzburg
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
An Alternative Transfer Pricing Norm
By Mihir Desai; Harvard University Dhammika Dharmapala; University of Illinois
Presented by: Dhammika Dharmapala, University of Illinois
Discussant:   Matthias Stoeckl, University of Salzburg
Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?
[slides]
By Christian Bauer; University of Munich Dominika Langenmayr; University of Munich
Presented by: Dominika Langenmayr, University of Munich
Discussant:   Aart Gerritsen, Erasmus University Rotterdam
Corporate Tax Reform, Deferred Taxes, and the Immediate Effect on Book Profits
By Jana S. Raedy; University of North Carolina Jeri Seidman; University of Texas at Austin Douglas A. Shackelford; University of North Carolina and NBER
Presented by: Douglas Shackelford, UNC Kenan-Flagler Business Schl
Discussant:   Dominika Langenmayr, University of Munich
Profit Shifting within Multinational Firms: The Role of Entity Characterization Profiles
By Sven P. Jost; University of Innsbruck Michael Pfaffermayr; University of Innsbruck Matthias Stoeckl; University of Salzburg Hannes Winner; University of Salzburg
Presented by: Matthias Stoeckl, University of Salzburg
Discussant:   Dhammika Dharmapala, University of Illinois
Session ID 18: Government spending
Session Chair: Leonard Burman, Syracuse University
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
A theory of optimal government waste
[slides]
By Leslie J. Reinhorn; University of Durham
Presented by: Leslie Reinhorn, University of Durham
Discussant:   Leonard Burman, Syracuse University
Signaling and spending cycle in a political agency framework
By Simon Schnyder; University of Fribourg (Switzerland)
Presented by: Simon Schnyder, University of Fribourg
Discussant:   Zohal Hessami, University of Konstanz
Tax Expenditures and Government Size and Efficiency
[slides]
By Leonard E. Burman; Syracuse University Marvin Phaup; George Washington University
Presented by: Leonard Burman, Syracuse University
Discussant:   Leslie Reinhorn, University of Durham
Session ID 19: Welfare State
Session Chair: Ulrich Hendel, Ludwig-Maximilians-Universität
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
Is the welfare state expenditure harmful for growth ? (A European case)
[slides]
By Vratislav Izak;University of Economics,Prague, Czech Republic
Presented by: Vratislav Izak, University of Economics
Discussant:   Sebastian Siegloch, Institute for the Study of Labor
Ethnic Heterogeneity and Privatization of Welfare Services: Is there a Causal Relationship?
By Matz Dahlberg; Uppsala University Laura Hartman; Centre for Business and Policy Studies Anna Norén; Centre for Business and Policy Studies
Presented by: Matz Dahlberg, Uppsala University
Discussant:   Ulrich Hendel, Ludwig-Maximilians-Universität
Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency
By Olivier Bargain; UC Dublin, IZA and CEPS/INSTEAD Mathias Dolls; IZA and University of Cologne Dirk Neumann; IZA and University of Cologne Andreas Peichl; IZA, University of Cologne and ISER Sebastian Siegloch; IZA and University of Cologne
Presented by: Sebastian Siegloch, Institute for the Study of Labor
Discussant:   Vratislav Izak, University of Economics
The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States
By Ulrich Hendel; Munich Graduate School of Economics
Presented by: Ulrich Hendel, Ludwig-Maximilians-Universität
Discussant:   Matz Dahlberg, Uppsala University
Session ID 20: Financial crisis
Session Chair: Carlos da Costa, Fundação Getulio Vargas
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
The Greek fiscal crisis and the role of fiscal governance
By Georgia Kaplanoglou; Economics Department, University of Athens Vassilis T. Rapanos; Economics Department, University of Athens
Presented by: Georgia Kaplanoglou, University of Athens
Discussant:   Niek Schoeman, University of Pretoria
Distribution channels of financial crises in emerging markets
By Igor J. Lukasevich;All Russian Distance Institute of Economics and Finance Anatoly N. Romanov;All Russian Distance Institute of Economics and Finance Elena A. Fedorova;All Russian Distance Institute of Economics and Finance
Presented by: Lukasevich Igor, All Russian Distance Institute of E&F
Discussant:   Carlos da Costa, Fundação Getulio Vargas
Securing the revenue base of a highly dualistic economy amidst a financial crisis with fiscal expension: a case study for South Africa
By Schoeman, NJ; University of Pretoria Caner, S; Yeditepe University, Istambul
Presented by: Niek Schoeman, University of Pretoria
Discussant:   Georgia Kaplanoglou, University of Athens
The Private Memory of Aggregate Shocks
[slides]
By Carlos E. da Costa; Fundacao Getulio Vargas Vitor F. Luz; Yale University
Presented by: Carlos da Costa, Fundação Getulio Vargas
Discussant:   Lukasevich Igor, All Russian Distance Institute of E&F
Session ID 21: Local public finance
Session Chair: Benjamin Lockwood, Warwick
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
LINEAR AND NON LINEAR EXPENDITURE SYSTEMS AND THE DEMAND FOR MUNICIPAL PUBLIC GOODS: EVIDENCE FROM FRENCH MUNICIPALITIES
[slides]
By Marie-Estelle BINET ; CREM, (UMR 6211 CNRS), University of Rennes 1, FRANCE.
Presented by: Marie-Estelle BINET, CREM, UMR 6211 CNRS
Discussant:   Bjoern Kauder, ifo Institute
Municipal Consolidation and Local Government Behavior: Evidence from Japanese Voting Data from Merger Referenda
By Takeshi Miyazaki;Meikai University
Presented by: Takeshi Miyazaki, Meikai University
Discussant:   Benjamin Lockwood, Warwick
Consolidation of Municipalities and Impact on Population Growth - A Propensity Score Matching Approach
By Bjoern Kauder; Ifo Institute, Munich
Presented by: Bjoern Kauder, ifo Institute
Discussant:   Marie-Estelle BINET, CREM, UMR 6211 CNRS
Incentive Schemes for Local Government: Theory and Evidence from Comprensive Performance Assessment in England
By Ben Lockwood; University of Warwick and CEPR Francesco Porcelli: University of Warwick
Presented by: Benjamin Lockwood, Warwick
Discussant:   Takeshi Miyazaki, Meikai University
Session ID 22: Aggregate risk
Session Chair: Seth Giertz, University of Nebraska
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
International Security, Insurance, and Protection: Failure of the Conventional Model of Alliances
[slides]
By Toshihiro Ihori;University of Tokyo Martin McGuire;University of California-Irvine Shintaro Nakagawa;Shimonoseki City University
Presented by: Toshihiro Ihori, University of Tokyo
Discussant:   Ioana Petrescu, University of Maryland
Disaster Avoidance, Disaster Relief, and Policy Coordination in a Federation
By David E. Wildasin; University of Kentucky
Presented by: David Wildasin, University of Kentucky
Discussant:   Seth Giertz, University of Nebraska
Rethinking Economic Sanction Success: Sanctions as Deterrents
By Ioana Petrescu; University of Maryland, College Park
Presented by: Ioana Petrescu, University of Maryland
Discussant:   Toshihiro Ihori, University of Tokyo
US House Price Bubbles and Their Impacts Upon the US Economy
By James R. Follain; Rockefeller Institute of Government Seth H. Giertz; University of Nebraska-Lincoln
Presented by: Seth Giertz, University of Nebraska
Discussant:   David Wildasin, University of Kentucky
Session ID 23: Optimal income tax
Session Chair: Michael Best, London School of Economics
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
Optimal Income Taxation with Uncertain Earnings
[slides]
By Robin Boadway, Queen’s University, Canada Motohiro Sato, Hitotsubashi University, Japan
Presented by: Motohiro Sato, Hitotsubashi University
Discussant:   Chris Sanchirico, University of Pennsylvania
Optimal income taxation with tax competition
[slides]
By Vilen Lipatov; Goethe University Frankfurt Alfons Weichenrieder; Goethe University Frankfurt, Vienna University of Economics and Business, CESIfo
Presented by: Vilen Lipatov, Frankfurt University
Discussant:   Michael Best, London School of Economics
Policy Uncertainty and Optimal Taxation
By Chris William Sanchirico; University of Pennsylvania
Presented by: Chris Sanchirico, University of Pennsylvania
Discussant:   Motohiro Sato, Hitotsubashi University
Working for a Brighter Future: Optimal Income Taxation When Wages Respond to Effort
By Michael Best; London School of Economics Henrik Kleven; London School of Economics
Presented by: Michael Best, London School of Economics
Discussant:   Vilen Lipatov, Frankfurt University
Session ID 24: Tax competition
Session Chair: John Wilson, Michigan State University
Session type: contributed
Date: August 8, 2011
Time: 15:30 - 17:30
Tax Competition and the Efficiency of "Bene fit-Related" Business Taxes
By Elisabeth Gugl; University of Victoria George R. Zodrow; Rice University
Presented by: Elisabeth Gugl, University of Victoria
Discussant:   Alexander Ebertz, ifo Institute
Mobile intellectual property, heterogeneous firms and government tax competition
[slides]
By Rachel Griffith; Institute for Fiscal Studies and University of Manchester Helen Miller; Institute for Fiscal Studies Martin O’Connell; Institute for Fiscal Studies and University College London
Presented by: Helen Miller, Institute for Fiscal Studies
Discussant:   John Wilson, Michigan State University
Urban Sprawl and Interjurisdictional Competition
By Thiess Buettner; Friedrich Alexander University, Erlangen-Nuremberg Alexander Ebertz; ifo Institute
Presented by: Alexander Ebertz, ifo Institute
Discussant:   Elisabeth Gugl, University of Victoria
Tax Competition with and without Tax Discrimination against Domestic Firm
By John D. Wilson; Michigan State University Steeve Mongrain; Simon Fraser University
Presented by: John Wilson, Michigan State University
Discussant:   Helen Miller, Institute for Fiscal Studies
Session ID 25: Fiscal policy and growth
Session Chair: Florian Misch, University of Nottingham
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
MEDIUM-TERM FISCAL PLANNING UNDER (MOSTLY) SHORT-TERM GOVERNMENTS: ITALY 1988-2008
By Fabrizio Balassone; Banca d'Italia Sandro Momigliano; Banca d'Italia Pietro Rizza; Banca d'Italia
Presented by: fabrizio balassone, banca d'italia
Discussant:   Florian Misch, University of Nottingham
Fiscal Policy and TFP in the OECD: A Non-Stationary Panel Approach
[slides]
By Ruben Schoonackers; Ghent University Freddy Heylen; Ghent University
Presented by: Ruben Schoonackers, Ghent University
Discussant:   fabrizio balassone, banca d'italia
The Composition of Public Spending and Firm Productivity: Evidence from South Africa
[slides]
By Richard Kneller;University of Nottingham Florian Misch; Centre for European Economic Research
Presented by: Florian Misch, University of Nottingham
Discussant:   Ruben Schoonackers, Ghent University
Session ID 26: Intergenerational distribution
Session Chair: Wilfried Altzinger, Department of Economics
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Income Mobility and Its Structural Changes in Korea
By Myung Jae Sung; Korea Institute of Public Finance
Presented by: Myung Jae Sung, Korea Institute of Public Finance
Discussant:   Wilfried Altzinger, Department of Economics
Annual versus long-term income redistribution
By Charlotte Bartels; Free University Berlin
Presented by: Charlotte Bartels, FU Berlin
Discussant:   Myung Jae Sung, Korea Institute of Public Finance
From Rags to Riches? Intergenerational Transmission of Income in Europe
By Wilfried Altzinger; University of Economics Vienna Matthias Schnetzer; University of Economics Vienna
Presented by: Wilfried Altzinger, Department of Economics
Discussant:   Charlotte Bartels, FU Berlin
Session ID 27: Neighborhood effects
Session Chair: Jeff Smith, University of Michigan
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Neighbor Effects in the Provision of Public Goods in a Young Democracy: Evidence from China
By Claudio A. Agostini; Universidad Adolfo Ibañez, santiago, Chile. Philip H. Brown, Colby College, Maine. Xiaobo Zhang, International Food Policy Research Institute, Washington DC.
Presented by: Claudio Agostini, Universidad Adolfo Ibañez
Discussant:   Jeff Smith, University of Michigan
The Impact of School Racial Compositions on Neighborhood Racial Compositions: Evidence from School Redistricting
By Jeffrey Matthew Weinstein; Syracuse University
Presented by: Jeffrey Weinstein, Syracuse University
Discussant:   Claudio Agostini, Universidad Adolfo Ibañez
Estimating Neighborhood Effects on Disadvantaged Youth
[slides]
By Brian Jacob, University of Michigan Jens Ludwig, University of Michigan Jeffrey Smith, University of Michigan
Presented by: Jeff Smith, University of Michigan
Discussant:   Jeffrey Weinstein, Syracuse University
Session ID 28: Less developed countries
Session Chair: John Wilson, Michigan State University
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Is foreign aid fungible? Evidence from the education and health sectors
[slides]
By Nicolas Van de Sijpe; Ghent University
Presented by: Nicolas Van de Sijpe, Ghent University
Discussant:   John Wilson, Michigan State University
From Seligman to Shoup: The Early Columbia School of Taxation and Development
By Ajay K. Mehrotra; Indiana University, Bloomington
Presented by: Ajay Mehrotra, Indiana University Maurer School of Law
Discussant:   Nicolas Van de Sijpe, Ghent University
Should Remittances be Taxed or Subsidized?
By John D. Wilson; Michigan State University
Presented by: John Wilson, Michigan State University
Discussant:   Ajay Mehrotra, Indiana University Maurer School of Law
Session ID 30: Corporate tax incidence
Session Chair: Jennifer Gravelle, Congressional Budget Office
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Passing It On: The Incidence of the Corporate Income Tax under Imperfect Competition
By Altshuler, Rosanne; Department of Economics, Rutgers University Liu, Li; Centre for Business Taxation, University of Oxford
Presented by: Li Liu, University of Oxford
Discussant:   Jennifer Gravelle, Congressional Budget Office
Do Employees Bear the Burden of Corporate Taxation? A Micro Level Approach Using Linked Employer-Employee Data
By Clemens Fuest; University of Oxford, CESifo and IZA Andreas Peichl; IZA, University of Cologne and ISER Sebastian Siegloch; IZA and University of Cologne
Presented by: Sebastian Siegloch, Institute for the Study of Labor
Discussant:   Li Liu, University of Oxford
Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis
By Jennifer Gravelle; Congressional Budget Office
Presented by: Jennifer Gravelle, Congressional Budget Office
Discussant:   Sebastian Siegloch, Institute for the Study of Labor
Session ID 32: Issues in tax competition
Session Chair: Robert Chirinko, University of Illinois at Chicago
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Culture and Taxes: Towards Identifying Tax Competition
[slides]
By Raphael Parchet; University of Lausanne Beatrix Brügger; University of Lausanne
Presented by: Raphael Parchet, University of Lausanne
Discussant:   Monika Bütler, University of St. Gallen
How do Individuals Perceive the Value of Tax Competition
By Monika Bütler, University of St. Gallen Olivia Huguenin, Swiss Federal Office of Statistics
Presented by: Monika Bütler, University of St. Gallen
Discussant:   Robert Chirinko, University of Illinois at Chicago
Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?
By Bob Chirinko; University of Illinois at Chicago Daniel J. Wilson; Federal Reserve Bank of San Francisco
Presented by: Robert Chirinko, University of Illinois at Chicago
Discussant:   Raphael Parchet, University of Lausanne
Session ID 33: Marginal cost of public funds
Session Chair: Bas Jacobs, Erasmus University Rotterdam
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Responses to grants and the marginal cost of public funds
By Thiess Buettner; University of Erlangen-Nuernberg Nadine Fabritz; University of Munich, Ifo Institute
Presented by: Nadine Fabritz, Ifo-Institute for Economic Research
Discussant:   Bas Jacobs, Erasmus University Rotterdam
The Marginal Cost of Public Funds is One
By Bas Jacobs Erasmus University Rotterdam
Presented by: Bas Jacobs, Erasmus University Rotterdam
Discussant:   Chul-In Lee, Seoul National University
The Welfare Cost of Income Taxation in the Presence of Human Capital Accumulation: A Sufficient Statistics Approach
By Chul-In Lee; Seoul National University
Presented by: Chul-In Lee, Seoul National University
Discussant:   Nadine Fabritz, Ifo-Institute for Economic Research
Session ID 34: Tax and behavior
Session Chair: Thiago Pereira, Fundação Getulio Vargas
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Taxation and Risk Taking with Loss Averse Utility
By Panagiotis Peter Tsigaris; Thompson Rivers University Jaroslava Hlouskova; Institute for Advance Studies
Presented by: Panagiotis Peter Tsigaris, Thompson Rivers University
Discussant:   Thiago Pereira, Fundação Getulio Vargas
The Sources of Federal Income Tax Revenue Growth
[slides]
By Estelle P. Dauchy; Peking University HSBC Business School (PHBS) Christopher Balding; Peking University HSBC Business School (PHBS)
Presented by: Estelle Dauchy, Peking University HSBC Business School
Discussant:   Panagiotis Peter Tsigaris, Thompson Rivers University
Sacrifice and Efficiency of the Income Tax Schedule
By Thiago N. Pereira; Fundação Getulio Vargas Carlos Eugênio E. da Costal; Fundação Getulio Vargas
Presented by: Thiago Pereira, Fundação Getulio Vargas
Discussant:   Estelle Dauchy, Peking University HSBC Business School
Session ID 35: Fiscal spillovers
Session Chair: David Agrawal, University of Michigan
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Fiscal Spillovers between Local Governments: Keeping up with the Joneses' School District
[slides]
By Randall Reback; Barnard College, Columbia University
Presented by: Randall Reback, Barnard College, Columbia University
Discussant:   David Agrawal, University of Michigan
The Battle of Taxes: Strategic Interaction in Multiple Tax Policies among States
[slides]
By Kusum Singh; University of Kentucky William Hoyt; University of Kentucky Jihai Yu; University of Kentucky
Presented by: William Hoyt, University of Kentucky
Discussant:   Randall Reback, Barnard College, Columbia University
The Tax Gradient: Do Local Sales Taxes Reduce Tax Differentials at State Borders?
[slides]
By David R. Agrawal; University of Michigan
Presented by: David Agrawal, University of Michigan
Discussant:   William Hoyt, University of Kentucky
Session ID 36: Externalities
Session Chair: Volker Nitsch, Darmstadt University of Technology
Session type: contributed
Date: August 9, 2011
Time: 9:00 - 10:30
Promotion rat races and public policy
[slides]
By Geir H. Bjertnæs, Statistics Norway, Research Department, Oslo, Norway.
Presented by: Geir Bjertnaes, Statistics Norway
Discussant:   Volker Nitsch, Darmstadt University of Technology
Fuel Exemptions, Revenue Recycling, Equity and Efficiency: Evaluating Post-Kyoto Policies for Switzerland
[slides]
By Jan Imhof; ETH Zurich
Presented by: Jan Imhof, Centre for Energy Policy and Economics - ETH Zurich
Discussant:   Geir Bjertnaes, Statistics Norway
Fly or Cry: Is Airport Noise Costly?
By Volker Nitsch; Darmstadt University, Germany
Presented by: Volker Nitsch, Darmstadt University of Technology
Discussant:   Jan Imhof, Centre for Energy Policy and Economics - ETH Zurich
Session ID 37: Regional policy
Session Chair: Sebastian Kessing, University of Siegen
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:40
TOO MUCH OF A GOOD THING? ON THE GROWTH EFFECTS OF THE EU'S REGIONAL POLICY
By Sascha O. Becker; University of Warwick Peter H. Egger; ETH Zurich Maximilian von Ehrlich; ETH Zurich
Presented by: Maximilian von Ehrlich, ETH Zurich
Discussant:   Sebastian Kessing, University of Siegen
Absorptive Capacity and the Growth Effects of Regional Subsidies. A Regression Discontinuity Design with Heterogeneous Treatment Effects
By Sascha Becker; University of Warwick and CEPR Peter Egger; ETH Zürich, CEPR, CESifo, Leverhulme Centre for Research on Globalisation and Economic Policy (GEP) at the University of Nottingham, and Oxford University Centre for Business Taxation (OUCBT) Maximilian von Ehrlich; ETH Z¨urich and CESifo
Presented by: Peter Egger, ETH Zurich
Discussant:   Olha Krupa, Indiana University
The regional distribution of public employment: Theory and evidence
By Sebastian G. Kessing; University of Siegen Chiara Strozzi; University of Modena and Reggio Emiglia
Presented by: Sebastian Kessing, University of Siegen
Discussant:   Peter Egger, ETH Zurich
Session ID 38: Retirement
Session Chair: Shanthi Ramnath, US Department of the Treasury
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
Taxes, Income, and Retirement Savings:
By Bradley T. Heim; Indiana University Ithai Z. Lurie; U.S. Department of the Treasury
Presented by: Bradley Heim, Indiana University
Discussant:   Shanthi Ramnath, US Department of the Treasury
Immigrant-Native Differences in Employment-Based Retirement Plan Participation
By Bradley T. Heim; Indiana University Ithai Z. Lurie; U.S. Department of Treasury Shanthi P. Ramnath; U.S. Department of Treasury
Presented by: Shanthi Ramnath, US Department of the Treasury
Politicians' Opinions on Rivals in the Competition for Firms: An Empirical Analysis of Reference Points Near a Border
By Benny Geys; Norwegian School of Management, Oslo, WZB Berlin Steffen Osterloh; ZEW Mannheim
Presented by: Steffen Osterloh, ZEW
Discussant:   Micheal Collins, Trinity College Dublin
Session ID 39: Tax treaties
Session Chair: Mina Vlachaki, Tilburg University
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
Tax treaties and the allocation of taxing rights with developing countries
[slides]
By Dimitri Paolini; University of Sassari / Université Catholique de Louvain Pasquale Pistone; Universita di Salerno Giuseppe Pulina; Crenos Martin Zagler; WU
Presented by: Martin Zagler, WU
Discussant:   Mina Vlachaki, Tilburg University
The Role of Tax Treaties and Repatriation Taxes in FDI Revisited
By Michael Overesch; University of Mannheim Daniel Dressler; Centre for European Economic Research (ZEW)
Presented by: Michael Overesch, University of Mannheim
Discussant:   Martin Zagler, WU
The Determinants of Double Tax Treaty Formation
By Jenny Ligthart; Tilburg University Mina Vlachaki; Tilburg University Johannes Voget; University of Mannheim
Presented by: Mina Vlachaki, Tilburg University
Discussant:   Michael Overesch, University of Mannheim
Session ID 40: Local taxes
Session Chair: Andrea Lassmann, ETH Zurich
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
Are Local Property Taxes Regressive, Progressive, or What?
[slides]
By William Fischel; Dartmouth College Wallace Oates; University of Maryland Joan Youngman; Lincoln Institute of Land Policy
Presented by: Wallace Oates, University of Maryland, College Park
Discussant:   Andrea Lassmann, ETH Zurich
A Reassessment of the 1970s U.S. Property Tax Revolt
By Nathan B Anderson; University of Illinois at Chicago Andreas D Pape; SUNY Binghamton
Presented by: Nathan Anderson, University of Illinois
Discussant:   Wallace Oates, University of Maryland, College Park
Crissing the Crosses: Theory and Empirical Evidence from Fiscal Interaction in Swiss Church Taxes.
By Peter Egger; ETH Zurich, CEPR, CESifo Marko Koethenbuerger; University of Copenhagen, CESifo Andrea Lassmann; ETH Zurich
Presented by: Andrea Lassmann, ETH Zurich
Discussant:   Nathan Anderson, University of Illinois
Session ID 41: Tax and volatility
Session Chair: Yilin Hou, University of Georgia
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
Tax Reforms and Stock Return Volatility: The Case of Japan
By Hiroyuki Ono; Toyo University Minoru Hayashida; The University of Kitakyushu
Presented by: Hiroyuki Ono, Toyo University
Discussant:   Yilin Hou, University of Georgia
Speculative Bubbles and Tax Policy
[slides]
By SHIGEKI KUNIEDA; Hitotsubashi University
Presented by: SHIGEKI KUNIEDA, HITOTSUBASHI UNIVERSITY
Discussant:   Hiroyuki Ono, Toyo University
LOST Stability? Consumption Taxes and the Cyclical Variability of State and Local Revenues
By Yilin Hou; University of Georgia Jason S. Seligman; Ohio State University
Presented by: Yilin Hou, University of Georgia
Discussant:   SHIGEKI KUNIEDA, HITOTSUBASHI UNIVERSITY
Session ID 42: Commodity taxes
Session Chair: Christian Traxler, Max Planck Institute
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
The Impact of Sales Taxation and Tax Evasion on Commodity Flows
By William F. Fox; University of Tennessee LeAnn Luna; University of Tennessee Georg Schaur; University of Tennessee
Presented by: William Fox, University of Tennessee
Discussant:   Christian Traxler, Max Planck Institute
Optimal tax cum enforcement policies and occupational choice
By Rainald Borck; University of Passau Christian Traxler; Max Planck Institute for Research on Collective Goods, Bonn
Presented by: Christian Traxler, Max Planck Institute
Session ID 43: Public works
Session Chair: Lars-Erik Borge, Norwegian University of Science and Tech
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
On the Political Economy of Railway Subsidies: Evidence from Western Europe, 1994-2008
[slides]
By Katharina Schreeb; University of Bremen, Department of Economics (Chair of Public Finance) and SFB 597 X Karsten Mause; Post-Doctoral Research Fellow, University of Bremen, Research Center “Transformations of the State” (SFB 597)
Presented by: Katharina Schreeb, University of Bremen
Discussant:   Lars-Erik Borge, Norwegian University of Science and Tech
An Analysis of Productivity Change in Japanese Water Utilities
[slides]
By Theara Horn; Osaka University
Presented by: Theara Horn, Osaka University
Discussant:   Katharina Schreeb, University of Bremen
Maintenance and building conditions in Norwegian local governments: Economic and political determinants
By Lars-Erik Borge; Norwegian University of Science and Technology Arnt Ove Hopland; Norwegian University of Science and Technology
Presented by: Lars-Erik Borge, Norwegian University of Science and Tech
Discussant:   Theara Horn, Osaka University
Session ID 45: Natural resources
Session Chair: Christian Beermann, Center for Economic Studies
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
Reassessing some correlations of war, natural resources and climate change
[slides]
By Hendrik Ritter; University of Magdeburg
Presented by: Hendrik Ritter, Otto-von-Guericke-Universität Magdeburg
Discussant:   Christian Beermann, Center for Economic Studies
On the Price Path of Fossil Resources: Implications for Climate Policy
By Darko Jus; Center for Economic Studies, University of Munich
Presented by: Darko Jus, Center for Economic Studies
Discussant:   Hendrik Ritter, Otto-von-Guericke-Universität Magdeburg
Optimal Resource Consumption under Mitigation and Adaptation
By Christian Beermann Center for Economic Studies Ludwig-Maximilians University Munich
Presented by: Christian Beermann, Center for Economic Studies
Discussant:   Darko Jus, Center for Economic Studies
Session ID 46: Tax credits
Session Chair: Caroline Weber, University of Michigan
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
Public provision of private goods with optimal income taxation and extensive margin
By Tuomas Kosonen; Government institute for economic research (VATT)
Presented by: Tuomas Kosonen, University of Helsinki, VATT
Discussant:   Caroline Weber, University of Michigan
Job Creation Tax Credits and Job Growth: Whether, When, and Where?
By Robert S. Chirinko; University of Illinois at Chicago Daniel J. Wilson; Federal Reserve Bank of San Francisco
Presented by: Daniel Wilson, Federal Reserve Bank of San Francisco
Discussant:   Tuomas Kosonen, University of Helsinki, VATT
Saving and Learning Responses to the Earned Income Tax Credit
By Caroline E. Weber; University of Michigan
Presented by: Caroline Weber, University of Michigan
Discussant:   Daniel Wilson, Federal Reserve Bank of San Francisco
Session ID 48: Risk and insurance
Session Chair: Doina Radulescu, ETH
Session type: contributed
Date: August 10, 2011
Time: 9:00 - 10:30
Small Business Loan Guarantees as Insurance Against Aggregate Risks
By Ye (George) Jia;
Presented by: Ye (George) Jia, University of Prince Edward Island
Discussant:   Doina Radulescu, ETH
D&O Insurance, Corporate Governance and Managerial Incentives
By Peter Egger; ETH Zurich Doina Radulescu; ETH Zurich Ray Rees; CES, University of Munich
Presented by: Doina Radulescu, ETH
Session ID 49: Schooling
Session Chair: Elke Lüdemann, ifo Institute
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Identifying the Incidence of "Grading on a Curve": A Within-Student Across-Subject Approach
By Marc Piopiunik; Ifo Institute for Economic Research Martin Schlotter; Ifo Institute for Economic Research
Presented by: Martin Schlotter, ifo institute for Economic Research
Discussant:   Elke Lüdemann, ifo Institute
The Quantity and Quality of Teachers: Dynamics of the Trade-off
By Gregory Gilpin; Montana State University Michael Kaganovich; Indiana University and CESifo
Presented by: Michael Kaganovich, Indiana University
Discussant:   Maximilian von Ehrlich, ETH Zurich
Intended and unintended short-run effects of the introduction of central exit exams: evidence from Germany
By Elke Luedemann; Ifo Institute for Economic Research
Presented by: Elke Lüdemann, ifo Institute
Discussant:   Martin Schlotter, ifo institute for Economic Research
Session ID 50: Tax havens
Session Chair: Shafik Hebous, Goethe University Frankfurt
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
The use of tax havens in exemption regimes
[slides]
By Anna Gumpert; University of Munich James Hines; University of Michigan Monika Schnitzer; University of Munich
Presented by: Anna Gumpert, Ludwig-Maximilians-Universitaet Muenchen
Discussant:   Shafik Hebous, Goethe University Frankfurt
Fighting Multiple Tax Havens
By May Elsayyad; Max Planck Institute for Tax Law and Public Finance and Munich Graduate School of Economics Kai A. Konrad; Max Planck Institute for Tax Law and Public Finance and Ludwig-Maximillians-University Department of Economics, Munich
Presented by: May Elsayyad, Max Planck Institute for Tax Law and Public Finance
Discussant:   Anna Gumpert, Ludwig-Maximilians-Universitaet Muenchen
A Journey from a Corruption Port to a Tax Haven
By Shafik Hebous; Goethe University Frankfurt Vilen Lipatov; Goethe University Frankfurt
Presented by: Shafik Hebous, Goethe University Frankfurt
Discussant:   May Elsayyad, Max Planck Institute for Tax Law and Public Finance
Session ID 51: Fiscal decentralization
Session Chair: Ronald Fisher, Michigan State University
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
In Government We Trust: The Role of Fiscal Decentralization
By Jenny E. Ligthart; Tilburg University and University of Groningen Peter van Oudheusden; Tilburg University
Presented by: Jenny Ligthart, Tilburg University
Discussant:   Ronald Fisher, Michigan State University
Analyzing and Evaluating Changes in State and Local Government Debt*
By Robert W. Wassmer; California State University, Sacramento Ronald C. Fisher; Michigan State University
Presented by: Ronald Fisher, Michigan State University
Discussant:   Tatsuya Omori, Mie Chukyo University
Sovereign Debt in a Monetary Union
By Nadjeschda Arnold; Center for Economic Studies Beatrice Scheubel; Center for Economic Studies
Presented by: Nadjeschda Arnold, Center For Economic Studies
Discussant:   Zarko Kalamov, Otto-von-Guericke University Magdeburg
Session ID 52: Local budgets
Session Chair: Momi Dahan,
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Vertical Aspects of sub-national Deficits: The Impact of implicit and explicit Constraints in Europe
[slides]
By Dirk Foremny, University of Bonn
Presented by: Dirk Foremny, University of Bonn
Discussant:   Momi Dahan,
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
By Mark Skidmore; Michigan State University Chad Cotti; University of Wisconsin Oshkosh James Alm; Tulane University
Presented by: James Alm, Tulane University
Discussant:   Dirk Foremny, University of Bonn
Is Centralization a Solution to the Soft Budget Constraint Problem?
By Avi Ben-Bassat; Hebrew University and IDI Momi Dahan; Hebrew University and IDI Esteban F. Klor; Hebrew University, IDI and CEPR
Presented by: Momi Dahan,
Discussant:   James Alm, Tulane University
Session ID 53: Corporate tax design
Session Chair: Simon Loretz, Universität Bayreuth
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Economic integration and the optimal corporate tax structure with heterogeneous firms
By Christian Bauer; University of Munich Ronald B. Davies; University College Dublin Andreas Haufler; University of Munich
Presented by: Christian Bauer, Ludwig-Maximilians-University
Discussant:   Robert Cline, E&Y LLP
Economic and Budgetary Impact of the Introduction of a Common Consolidated Corporate Tax Base in the European Union
By Robert Cline; E&Y LLP Tom Neubig; Ernst & Young LLP Andrew Phillips; Ernst and Young
Presented by: Andrew Phillips, Ernst and Young
Robert Cline, E&Y LLP
Discussant:   Simon Loretz, Universität Bayreuth
Evaluating Neutrality Properties of Corporate Tax Reforms
By Michael P. Devereux; Oxford University Centre for Business Taxation Simon Loretz; University of Bayreuth and Oxford University Centre for Business Taxation
Presented by: Simon Loretz, Universität Bayreuth
Discussant:   Christian Bauer, Ludwig-Maximilians-University
Session ID 55: Tax revenue
Session Chair: Andrey Timofeev, Georgia State University
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Revenue Forecasting in Germany: On Unbiasedness, Efficiency, and Politics
By Thiess Buettner; University of Erlangen-Nuremberg Bjoern Kauder; Ifo Institute, Munich
Presented by: Bjoern Kauder, ifo Institute
Discussant:   Ioana Petrescu, University of Maryland
Financial Sector Quality and Tax Revenue: Panel Evidence
By Ioana Petrescu, University of Maryland, College Park
Presented by: Ioana Petrescu, University of Maryland
Discussant:   Andrey Timofeev, Georgia State University
Propensity to Invest and the Additionality of Capital Transfers: A Country Panel Perspective
By Jorge Martinez-Vazquez; Georgia State University Andrey Timofeev; Georgia State University
Presented by: Andrey Timofeev, Georgia State University
Discussant:   Bjoern Kauder, ifo Institute
Session ID 56: Tax policy
Session Chair: William Gentry, Williams College
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Corporate income taxation uncertainty and foreign direct investment
By Martin Zagler; WU Vienna Cristiana Zanzottera; WU Vienna
Presented by: Martin Zagler, WU
Discussant:   William Gentry, Williams College
Control or Incentives: Two Systems of Capital Taxation
By Christina Elisabeth Kolerus; Mannheim University
Presented by: Christina Kolerus, Mannheim University
Discussant:   Martin Zagler, WU
Taxes and Fringe Benefits Offered by Employers
By Elizabeth Hansen, Williams College; William M. Gentry, Williams College
Presented by: William Gentry, Williams College
Discussant:   Christina Kolerus, Mannheim University
Session ID 57: Pension policy
Session Chair: Federica Teppa, De Nederlansche Bank
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Lessons from the financial crisis--The funded pension funds should invest conservatively
By Caicai. Du; Maastricht University Joan. Muysken; Maastricht University Olaf. Sleijpen; De Nederlandsche Bank
Presented by: Caicai Du, Maastricht University
Discussant:   Leslie Papke, MSU
Public Pension Plans and State Budgets
By Leslie Ellen Papke; Michigan State University
Presented by: Leslie Papke, MSU
Discussant:   Federica Teppa, De Nederlansche Bank
Can the Longevity Risk Alleviate the Annuitization Puzzle? Empirical Evidence from Dutch Data
[slides]
By Federica Teppa; De Nederlandsche Bank & Netspar
Presented by: Federica Teppa, De Nederlansche Bank
Discussant:   Caicai Du, Maastricht University
Session ID 58: Redistributive taxation
Session Chair: Stefan Traub, Universität Bremen
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Fair and Efficient Taxation under Partial Control: Theory and Evidence
By Erwin Ooghe; KU Leuven Andreas Peichl; IZA Bonn and CESifo
Presented by: Andreas Peichl, IZA - Institute for the Study of Labor
Discussant:   Dirk Neumann, University of Cologne
Welfare, Labour Supply and Heterogeneous Preferences: Evidence for Europe and the US
By Olivier Bargain; UCL Dublin Mathias Dolls; University of Cologne André Decoster; KU Leuven Dirk Neumann, University of Cologne Andreas Peichl, IZA Bonn Sebastian Siegloch, IZA Bonn
Presented by: Dirk Neumann, University of Cologne
Discussant:   Stefan Traub, Universität Bremen
Equity and Equality in Voting on Redistribution: A Real-effort Experiment
By Bernhard Kittel; University of Oldenburg Fabian Paetzel; University of Bremen Stefan Traub; University of Bremen
Presented by: Stefan Traub, Universität Bremen
Discussant:   Andreas Peichl, IZA - Institute for the Study of Labor
Session ID 60: Strategy & Behavior
Session Chair: Wolfgang Leininger, Universitaet Dortmund
Session type: contributed
Date: August 10, 2011
Time: 11:00 - 12:30
Optimal compulsion when behavioral biases vary and the State errs
By Salvador Valdés-Prieto; Instituto de Economía Pontificia Universidad Católica de Chile Ursula Schwarzhaupt; Central Bank of Chile
Presented by: Salvador Valdes-Prieto, Ministerio de Hacienda
Discussant:   Wolfgang Leininger, Universitaet Dortmund
The Impact of Tax Rate Differentials on the Tax Revenues – The Case of Sales Tax Competition among a Group of Border-Sharing Indian States
[slides]
By Dr. Sthanu R. Nair Assistant Professor Indian Institute of Management Kozhikode (IIMK) Kerala, India
Presented by: Sthanu Nair, Indian Institute of Management Kozhikode
Discussant:   Salvador Valdes-Prieto, Ministerio de Hacienda
Effort Maximization in Asymmetric Contest Games with Heterogeneous Contestants
By Jörg Franke, Dortmund Univerity (TU) Christian Kanzow, Würzburg University Wolfgang Leininger, Dortmund University (TU) Alexandra Schwartz, Würzburg University
Presented by: Wolfgang Leininger, Universitaet Dortmund
Discussant:   Sthanu Nair, Indian Institute of Management Kozhikode
Session ID 61: Taxation and Firms
Session Chair: Donald Bruce, University of Tennessee
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Entrepreneurial innovations and taxation
[slides]
By Andreas Haufler; University of Munich Pehr-Johan Norbaeck; Stockholm Research Institute of Industrial Economics Lars Persson; Stockholm Research Institute of Industrial Economics
Presented by: Andreas Haufler, University of Munich
Discussant:   Andreas Oestreicher, Georg-August-Universität Göttingen
Corporate tax rate and Firm Entry and Exit Decisions of Canadian Firms
By Kazuko Miyamoto Queen's University
Presented by: Kazuko Nakata (Miyamoto), Setsunan University
Discussant:   Donald Bruce, University of Tennessee
Possible Consequences of Reforming the Provisions governing Inter-period Loss-offset with respect to Tax Bill and Tax Budget
[slides]
By Andreas Oestreicher; University of Göttingen, Germany Reinald Koch; University of Göttingen, Germany Dorothea Vorndamme; University of Göttingen, Germany
Presented by: Andreas Oestreicher, Georg-August-Universität Göttingen
Discussant:   Andreas Haufler, University of Munich
Do Tax Rate Cuts Encourage Entrepreneurial Entry?
[slides]
By Tami Gurley-Calvez; West Virginia University Donald Bruce; University of Tennessee
Presented by: Donald Bruce, University of Tennessee
Discussant:   Kazuko Nakata (Miyamoto), Setsunan University
Session ID 62: Climate change
Session Chair: Wolfgang Habla, University of Munich
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
The carbon-budget approach to climate stabilization: Cost-effective subglobal versus global action
[slides]
By Thomas Eichner; University of Hagen Rüdiger Pethig; University of Siegen
Presented by: Ruediger Pethig, University of Siegen
Discussant:   Heike Auerswald, Technische Universität Dresden
Climate Effects of Carbon Taxes, Taking into Account Possible Other Future Climate Measures
[slides]
By Florian Habermacher; University of St. Gallen Gebhard Kirchgässner; University of St. Gallen
Presented by: Florian Habermacher, SIAW - University of St. Gallen
Discussant:   Wolfgang Habla, University of Munich
Adaptation, Mitigation and Risk-Taking in Climate Policy
[slides]
By Heike Auerswald; Technische Universität Dresden Kai A. Konrad; Max Planck Institute Munich Marcel Thum; Technische Universität Dresden
Presented by: Heike Auerswald, Technische Universität Dresden
Discussant:   Ruediger Pethig, University of Siegen
Political influence on non-cooperative international climate policy
By Wolfgang Habla; University of Munich Ralph Winkler; University of Bern
Presented by: Wolfgang Habla, University of Munich
Discussant:   Florian Habermacher, SIAW - University of St. Gallen
Session ID 63: Fiscal Sustainability
Session Chair: Jukka Lassila, ETLA
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Measuring credibility of fiscal policies
[slides]
By Frank Naert; University College Ghent Stijn Goeminne, University College Ghent
Presented by: Frank Naert, Ghent University & University College Ghent
Discussant:   Jukka Lassila, ETLA
Political Budget Cycles and their Consequences in Developed Countries
By Gunther Markwardt; University of Technology Dresden Christoph Boehm; University of Michigan
Presented by: Gunther Markwardt, TU Dresden
Discussant:   Martin Ruf, Mannheim University
TAX EXPENDITURES: REVENUE AND INFORMATION FORGONE – THE EXPERIENCE OF IRELAND
By Micheal L Collins; Trinity College Dublin Mary Walsh; Chartered Accountant
Presented by: Micheal Collins, Trinity College Dublin
Discussant:   Steffen Osterloh, ZEW
Fiscal sustainability and policy rules under changing demographic forecasts
By Jukka Lassila; ETLA Tarmo Valkonen; ETLA Juha Alho; University of Eastern Finland
Presented by: Jukka Lassila, ETLA
Discussant:   Frank Naert, Ghent University & University College Ghent
Session ID 64: Redistribution
Session Chair: Egbert Jongen, CPB
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
A Suggestion for Evaluation of Redistributional Effects of Tax Policy Changes: with an Application to the 2006 Norwegian Tax Reform
By Thor O. Thoresen; Statistics Norway Erlend E. Bø; Statistics Norway Erik Fjærli; Statistics Norway Elin Halvorsen; Statistics Norway
Presented by: Thor O. Thoresen, Research Department
Discussant:   Steven Sheffrin, Tulane University
Rank dependent social preferences, inequality and optimal redistribution
[slides]
By Matti Tuomala; University of Tampere
Presented by: Matti Tuomala, University of Tampere
Discussant:   Egbert Jongen, CPB
Understanding the Public's Attitudes Towards Redistribution Through Taxation
[slides]
By Steven M. Sheffrin; Tulane University Rebecca Reed-Arthurs; UC Davis
Presented by: Steven Sheffrin, Tulane University
Discussant:   Thor O. Thoresen, Research Department
Revealed Social Preferences of Dutch Political Parties
[slides]
By Egbert L.W. Jongen; CPB Netherlands Bureau for Economic Policy Analysis Bas Jacobs: Erasmus University Rotterdam Floris T. Zoutman: Erasmus University Rotterdam
Presented by: Egbert Jongen, CPB
Discussant:   Matti Tuomala, University of Tampere
Session ID 65: Policy coordination
Session Chair: Hendrik Vrijburg, Erasmus University Rotterdam
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
The Silver Lining of Red Tape
By Ronald B. Davies; University College Dublin
Presented by: Ronald Davies, University College, Dublin
Discussant:   Jean-Francois Tremblay, University of Ottawa
Cooperation in Tax Competition in a Repeated Game Setting
By Sonja Brangewitz; Université Paris 1 and Bielefeld University Sarah Brockhoff; University of Freiburg and Bielefeld Graduate School of Economics and Management
Presented by: Sarah Brockhoff, University of Freiburg
Discussant:   Hendrik Vrijburg, Erasmus University Rotterdam
Non-Cooperative Pollution Control in an Inter-Jurisdictional Setting
[slides]
By Robin Boadway; Queen's University, Canada Zhen Song; Central University of Finance and Economics, China Jean-François Tremblay; University of Ottawa, Canada
Presented by: Jean-Francois Tremblay, University of Ottawa
Discussant:   Ronald Davies, University College, Dublin
Enhanced Cooperation in a Three Country Model with two Endogenous Corporate Tax Instruments
By Hendrik Vrijburg; Erasmus University Rotterdam Leon Bettendorf; CPB Netherlands Bureau for Economic Policy Analysis
Presented by: Hendrik Vrijburg, Erasmus University Rotterdam
Discussant:   Sarah Brockhoff, University of Freiburg
Session ID 66: Intergovernmental grants
Session Chair: Tsuyoshi Shinozaki, Tohoku-gakuin University
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Federal Funding and University Research and Development
By Krishna Kumar; RAND Neeraj Sood; University of Southern California
Presented by: Margaret Blume-Kohout, University of New Mexico
Conditional cash transfers and education quality
[slides]
By Elena Del Rey; Universidad de Girona Fernanda Estevan; University of Ottawa
Presented by: Fernanda Estevan, University of Ottawa
Discussant:   Tsuyoshi Shinozaki, Tohoku-gakuin University
Linkage of Intergovernmental Transfer and Delegation of Power
By Tsuyoshi Shinozaki; Tohoku-Gakuin University Kota Sugahara; Kyoto-Sangyo University Minoru Kunizaki; Aichi University
Presented by: Tsuyoshi Shinozaki, Tohoku-gakuin University
Discussant:   Fernanda Estevan, University of Ottawa
Session ID 67: Tax Progressivity
Session Chair: Therese McGuire, Northwestern University
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Nice guys finish last: are people with higher tax morale taxed more heavily?
By Philipp Doerrenberg; University of Cologne Denvil Duncan; Indiana University Clemens Fuest; University of Oxford Andreas Peichl; IZA - Institute for the Study of Labor
Presented by: Andreas Peichl, IZA - Institute for the Study of Labor
Discussant:   Caroline Weber, University of Michigan
New Tax Progressivity Indexes Using the Equi-marginal Sacrifice: Evidence from the U.S. and Korea Over 1990s
By Byung In Lim; Chungbuk National University Sang-Yong Oh; SUNY at Buffalo
Presented by: Byung-In Lim, Chungbuk National University
Discussant:   Nathan Anderson, University of Illinois
Identifying the Causal Effect of a Marginal Tax Rate Change
By Caroline E. Weber; University of Michigan
Presented by: Caroline Weber, University of Michigan
Discussant:   Andreas Peichl, IZA - Institute for the Study of Labor
School Finance Reform and the Progressivity of State Taxes
By Nathan B Anderson; Therese J McGuire
Presented by: Nathan Anderson, University of Illinois
Discussant:   Byung-In Lim, Chungbuk National University
Session ID 68: Pensions, earnings & skills
Session Chair: T. Scott Findley, Utah State University
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Pension Funding and Human Capital
By Fabian Kindermann; University of Wuerzburg and Netspar
Presented by: Fabian Kindermann, University of Wuerzburg
Discussant:   T. Scott Findley, Utah State University
Private Pension Savings and the Taxability of High Income Earners
[slides]
By Christopher Heady; University of Kent
Presented by: Christopher Heady, University of Kent
Discussant:   Manuel Kallweit, University of Wuerzburg
Should pensions be progressive? Yes, at least in Germany!
By Hans Fehr; University of Wuerzburg and Netspar Manuel Kallweit; University of Wuerzburg Fabian Kindermann; University of Wuerzburg and Netspar
Presented by: Manuel Kallweit, University of Wuerzburg
Discussant:   Christopher Heady, University of Kent
Optimal Pension Design with Endogenous Education: A General-Equilibrium Application to the OECD
By Frank N. Caliendo; Utah State University T. Scott Findley; Utah State University
Presented by: T. Scott Findley, Utah State University
Discussant:   Fabian Kindermann, University of Wuerzburg
Session ID 69: Public health
Session Chair: Craig Garthwaite, Kellogg School of Management
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Understanding Inappropriateness in Health Care: The Role of Supply Structure, Pricing Policies and Political Institutions in Caesarean Deliveries
By Maura Francese; Banca d’Italia - Structural Economic Analysis Department Massimiliano Piacenza; University of Torino - School of Economics Marzia Romanelli; Banca d’Italia - Structural Economic Analysis Department Gilberto Turati; University of Torino - School of Economics
Presented by: Marzia Romanelli, Banca d'Italia
Discussant:   Martin Gächter, University of Innsbruck
Health Status Convergence at the Local Level: Empirical Evidence from Austria
By Martin Gächter; University of Innsbruck Engelbert Theurl; University of Innsbruck
Presented by: Martin Gächter, University of Innsbruck
Discussant:   Craig Garthwaite, Kellogg School of Management
The Doctor Might See You Now: The Supply Side Effects of Public Health Insurance Expansions
By Craig Garthwaite; Kellogg School of Management, Northwestern University
Presented by: Craig Garthwaite, Kellogg School of Management
Discussant:   Marzia Romanelli, Banca d'Italia
Session ID 70: Regional distribution
Session Chair: Byron Lutz, Federal Reserve Board of Governors
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Regional Inequality and Decentralization - An Empirical Analysis
[slides]
By Christian Lessmann Technische Universität Dresden
Presented by: Christian Leßmann, TU Dresden
Discussant:   Timm Boenke, Freie Universitaet Berlin
Games Within Borders: Are Geographically Differentiated Taxes Optimal?
[slides]
By David R. Agrawal; University of Michigan
Presented by: David Agrawal, University of Michigan
Discussant:   Byron Lutz, Federal Reserve Board of Governors
Fiscal equalization and the unwillingness-to-tax of sub-national authorities – evidence from Germany
By Timm Boenke; Freie Universitaet Berlin Beate Jochimsen; Berlin School of Economics Carsten Schröder; CAU Kiel
Presented by: Timm Boenke, Freie Universitaet Berlin
Discussant:   Christian Leßmann, TU Dresden
Income Inequality across U.S. States: Quantifying the Role of Tax and Transfer Policies of the Federal and State Governments
[slides]
By Daniel Cooper; Boston Federal Reserve Board Michael Palumbo; Federal Reserve Board of Governors Byron Lutz; Federal Reserve Board of Governors
Presented by: Byron Lutz, Federal Reserve Board of Governors
Discussant:   David Agrawal, University of Michigan
Session ID 71: Consumer choice
Session Chair: Philip DeCicca, McMaster University
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
Exposure to Television and Individual Beliefs: Evidence from a Natural Experiment
By Tanja Hennighausen; ZEW and University of Mannheim
Presented by: Tanja Hennighausen, ZEW
Discussant:   Philip DeCicca, McMaster University
Go Buy Yourself Something Nice! Labeling Effects on Consumption and Savings
By Timo Hener; Ifo Institute for Economic Research
Presented by: Timo Hener, Ifo Institute
Discussant:   Tanja Hennighausen, ZEW
Who pays cigarette taxes? The impact of consumer price search
[slides]
By Phil DeCicca; McMaster University Donald Kenkel; Cornell University Feng Liu; Shanghai University of Finance and Economics
Presented by: Philip DeCicca, McMaster University
Discussant:   Timo Hener, Ifo Institute
Session ID 72: Elections
Session Chair: Massimo Bordignon, Catholic University of Milan
Session type: contributed
Date: August 10, 2011
Time: 15:00 - 17:00
exit and voice. Yardstick versus fiscal competitin across governments
By Massimo Bordignon, Catholic university of Milan
Presented by: Massimo Bordignon, Catholic University of Milan
Discussant:   Unal Zenginobuz, Bogazici University
Electoral Rules and Incentive Effects of Fiscal Transfers: Evidence from Germany
By Peter Egger; ETH Zurich Marko Koethenbuerger; University of Copenhagen Michael Smart; University of Toronto
Presented by: Marko Koethenbuerger, University of Copenhagen
Discussant:   Vratislav Izak, University of Economics
Fiscal Performance and Local Election Results: Evidence from Korea
By Sangheon Kim (Seoul National University) Miseon Choi (Seoul National University) Eunji Kim (Seoul National University)
Presented by: Sangheon Kim, GSPA
Discussant:   Sabine Jokisch, Ulm University
The importance of the electoral rule: Evidence from Italy
By Massimo Bordignon; Catholic University of Milan Andrea Monticini; Catholic University of Milan
Presented by: Massimo Bordignon, Catholic University of Milan
Discussant:   Marko Koethenbuerger, University of Copenhagen
Session ID 73: Optimal tax and labor
Session Chair: Trine Vattø, Statistics Norway
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Optimal Redistributive Taxes and Redistributive Preferences in the Netherlands
By Floris T. Zoutman; Erasmus University Rotterdam Bas Jacobs; Erasmus University Rotterdam Egbert L.W. Jongen; CPB Netherlands Bureau for Economic Policy Analysis
Presented by: Floris Zoutman, Erasmus University/Tinbergen Institute
Discussant:   Trine Vattø, Statistics Norway
The Optimal Labor Income Tax Schedule for Brazil
By Thiago N. Pereira; Fundação Getulio Vargas Carlos Eugênio E.L. da Costa; Fundação Getulio Vargas
Presented by: Thiago Pereira, Fundação Getulio Vargas
Discussant:   Floris Zoutman, Erasmus University/Tinbergen Institute
The Dilemma of Delegating Search: Budgeting in Public Employment Services
By John T. Addison; University of South Carolina and IZA Martin Altemeyer-Bartscher; Chemnitz University of Technology Thomas Kuhn; Chemnitz University of Technology
Presented by: Martin Altemeyer-Bartscher, Chemnitz University of Technology
Tax Changes and Income Responses of Wage Earners. Quasi-Experimental Evaluation and Labor Supply Model Simulation Suggest that Norwegians are Less Responsive
By Thor O. Thoresen; Statistics Norway Trine E. Vattoe ; Statistic Norway Karl O. Aarbu ; Norwegian School of Economics and Business Administration
Presented by: Trine Vattø, Statistics Norway
Discussant:   Thiago Pereira, Fundação Getulio Vargas
Session ID 74: Public investment
Session Chair: Luciano Greco, University of Padua
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Public Investment and Business Fluctuations: The Case of Japanese Prefectures
By Tomomi Miyazaki; Toyo University
Presented by: Tomomi Miyazaki, Toyo University
Public Investment, Revenue Shocks, and Borrowing Restrictions
[slides]
By Thiess Buettner; FAU Erlangen-Nuremberg David Wildasin; University of Kentucky
Presented by: Thiess Büttner, FAU Erlangen Nuremberg
Discussant:   Luciano Greco, University of Padua
Optimal Income Taxation and Public Provision of Productive Inputs
By (Thomas Bassetti); Dept. of Economic Science "Marco Fanno", University of Padua, Italy (Luciano Greco); Dept. of Economic Science "Marco Fanno", University of Padua, Italy
Presented by: Luciano Greco, University of Padua
Discussant:   Thiess Büttner, FAU Erlangen Nuremberg
Session ID 75: Tax reform
Session Chair: Gerald Auten, U.S. Treasury Department
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Coordinated tax reform under vertical-horizontal externality in an overlapping generations model
By Tsuyoshi Shinozaki; Tohoku-Gakuin University Hideya Kato; Nagoya Keizai University Minoru Kunizaki; Aichi University
Presented by: Tsuyoshi Shinozaki, Tohoku-gakuin University
Discussant:   Gaetan Nicodeme, European Commission
The Geographic Incidence and Welfare Effects of Federal Tax Reform
By David Albouy; University of Michigan Andrew Hanson; Georgia State University
Presented by: David Albouy, University of Michigan
Discussant:   Gerald Auten, U.S. Treasury Department
On the political economics of tax reforms
By Micael Castanheira; Universite Libre de Bruxelles Gaetan Nicodeme; European Commission and Universite Libre de Bruxelles Paola Profeta; Università Bocconi
Presented by: Gaetan Nicodeme, European Commission
Discussant:   Tsuyoshi Shinozaki, Tohoku-gakuin University
When Tax Rates Go Up: Taxpayer Responses to the 1993 Act
By Gerald Auten; U.S. Treasury Department Laura Kawano; U.S. Treasury Department
Presented by: Gerald Auten, U.S. Treasury Department
Discussant:   David Albouy, University of Michigan
Session ID 76: Capital income taxation
Session Chair: Jeffrey Hoopes, University of Michigan
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Capital income taxation, economic growth and the role of bequests
[slides]
By Lars Kunze; TU Dortmund
Presented by: Lars Kunze, TU Dortmund
Discussant:   Lucia Granelli, Université catholique de Louvain
Horizontal Inequity under a Dual Income Tax System: Principles and Measurement
By Peter J. Lambert; University of Oregon Thor O. Thoresen; Statistics Norway Erlend E. Bø; Statistics Norway
Presented by: Erlend Bø, Statistics Norway
Discussant:   Jeffrey Hoopes, University of Michigan
Extending the EU Savings Directive
[slides]
By Marcel Gerard; Université catholique de Louvain, FUCaM and CESifo Lucia Granelli; Université catholique de Louvain
Presented by: Lucia Granelli, Université catholique de Louvain
Discussant:   Lars Kunze, TU Dortmund
Alternative Corporate Payout Responses to Dividend Tax Rate Changes: An Examination of Special Dividends and Intertemporal Shifting of Regular Dividends
By Michelle Hanlon; Sloan School of Management, MIT Jeffrey Hoopes; University of Michigan
Presented by: Jeffrey Hoopes, University of Michigan
Discussant:   Erlend Bø, Statistics Norway
Session ID 77: Fiscal policy in Africa
Session Chair: Akpan Ekpo, WAIFEM
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Does the system of allocation of intergovernmental transfers in Senegal eliminate politically motivated targeting?
By Emilie Caldeira; CERDI-CNRS, University of Auvergne, Economics Dept.
Presented by: Emilie CALDEIRA, CERDI
Discussant:   Akpan Ekpo, WAIFEM
Fiscal performance and sustainability of local government in South Africa
By Niek J Schoeman; University of Pretoria
Presented by: Niek Schoeman, University of Pretoria
Discussant:   Emilie CALDEIRA, CERDI
The State in an Oil-Export Economy: Policy Options for Nigeria`s Sustained Development
By Akpan H. Ekpo; West African Institute for Financial and Economic Management (WAIFEM), Nigeria
Presented by: Akpan Ekpo, WAIFEM
Discussant:   Niek Schoeman, University of Pretoria
Session ID 78: Taxation/regulation of banks
Session Chair: Ruud de Mooij, IMF
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Bank Bailouts, International Linkages and Cooperation
By Friederike Niepmann; European University Institute Tim Schmidt-Eisenlohr; University of Oxford, Centre for Business Taxation
Presented by: Tim Schmidt-Eisenlohr, University of Oxford
Discussant:   Nadjeschda Arnold, Center For Economic Studies
Equity and Efficiency in Rationed Labor Markets
By Aart Gerritsen; Erasmus University Rotterdam and Tinbergen Institute
Presented by: Aart Gerritsen, Erasmus University Rotterdam
Discussant:   M. Rehavi, University of British Columbia
How should Financial Intermediation be taxed?
By Ben Lockwood; university of Warwick
Presented by: Benjamin Lockwood, Warwick
Discussant:   Ruud de Mooij, IMF
Debt, taxes and banks
[slides]
By Ruud de Mooij; International Monetary Fund Michael Keen; IMF
Presented by: Ruud de Mooij, IMF
Discussant:   Benjamin Lockwood, Warwick
Session ID 79: Value added tax
Session Chair: Christina Elschner, University of Mannheim
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Restaurants' VAT cut: Cheaper lunch and more service?
By Jarkko Harju; VATT Tuomas Kosonen; VATT
Presented by: Jarkko Harju, Government Institute for Economic Research
Discussant:   Eric Toder, Urban Institute
The Intertemporal Substitution and Income Effects of a VAT Rate Increase: Evidence from Japan
By David Cashin; University of Michigan Takashi Unayama; Kobe University
Presented by: David Cashin, University of Michigan
Discussant:   Christina Elschner, University of Mannheim
Methodology for Distributing a VAT
[slides]
By Eric Toder; Urban Institute James Nunns; Urban Institute Joseph Rosenberg; Urban Institute
Presented by: Eric Toder, Urban Institute
Discussant:   Jarkko Harju, Government Institute for Economic Research
The Salience of Taxes in Private Savings Decisions: Empirical Evidence from Germany
By Christina Elschner; University of Mannheim
Presented by: Christina Elschner, University of Mannheim
Discussant:   David Cashin, University of Michigan
Session ID 80: Tax compliance
Session Chair: James Alm, Tulane University
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
An Empirical Analysis of the Ethical Reasoning Process of Tax Practitioners
[slides]
By Dr. Elaine Doyle;Kemmy Business School, University of Limerick, Limerick, Ireland Professor Jane Frecknall Hughes; The Open University Business School, Walton Hall,Milton Keynes, MK7 6AA, England Dr. Barbara Summers; Leeds University Business School,Maurice Keyworth Building, University of Leeds, Leeds, LS2 9JT, England
Presented by: Jane Frecknall Hughes, The Open University
Discussant:   James Alm, Tulane University
Financial Statement Incentives and Benefits of Voluntary Real-Time Tax Audits
[slides]
By Paul J. Beck; University of Illinois at Urbana-Champaign Petro Lisowsky; University of Illinois at Urbana-Champaign
Presented by: Petro Lisowsky, University of Illinois Urbana-Champaign
Discussant:   Jane Frecknall Hughes, The Open University
Cross-border Shopping, Non-compliance, and State Tax Collections: Evidence from eBay Transactions
By James Alm; Tulane University Mikhail I. Melnik; Niagara University
Presented by: James Alm, Tulane University
Discussant:   Petro Lisowsky, University of Illinois Urbana-Champaign
Session ID 81: Tax and multinationals
Session Chair: Douglas Shackelford, UNC Kenan-Flagler Business Schl
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
How do taxes affect cross-border acquisitions?
By Wiji Arulampalam; University of Warwick Michael P. Devereux; Oxford University Centre for Business Taxation Federica Liberini; University of Warwick
Presented by: Michael Devereux, Oxford University
Discussant:   Douglas Shackelford, UNC Kenan-Flagler Business Schl
Optimal Income Taxation of International Mergers & Acquisitions
By Martin Ruf; Mannheim University
Presented by: Martin Ruf, Mannheim University
Discussant:   Gunther Markwardt, TU Dresden
Taxes and the Clustering of Foreign Subsidiaries
By Scott D. Dyreng;Duke University# Bradley P. Lindsey; College of William & Mary Kevin S. Markle;Dartmouth College Douglas A. Shackelford; University of North Carolina and NBER
Presented by: Douglas Shackelford, UNC Kenan-Flagler Business Schl
Discussant:   Michael Devereux, Oxford University
Session ID 82: Differential taxation
Session Chair: Harry Tsang, University of North Dakota
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Optimal Mixed Taxation in the Presence of Relative Consumption Concerns
By Paul Eckerstorfer; University of Linz
Presented by: Paul Eckerstorfer, University of Linz
Discussant:   Abigail Payne, McMaster University
Health and distributional effects of differentiated food taxation
[slides]
By Kaisa Kotakorpi; University of Tampere Tommi Härkänen; National Institute for Health and Welfare Pirjo Pietinen; National Institute for Health and Welfare Heli Reinivuo; National Institute for Health and Welfare Ilpo Suoniemi; Labour Institute for Economic Research Jukka Pirttilä, University of Tampere
Presented by: Ilpo Suoniemi, Labour Institute for Economic Research
Discussant:   Harry Tsang, University of North Dakota
Diversity and Charitable Donations
By Andreoni, James; UCSD Payne, A. Abigail; McMaster University Smith, Justin; U of Manitoba
Presented by: Abigail Payne, McMaster University
Discussant:   Paul Eckerstorfer, University of Linz
Optimal Taxation and Junk Food
By Firouz Gahvari; University of Illinois at Urbana-Champaign Harry Tsang; University of North Dakota
Presented by: Harry Tsang, University of North Dakota
Discussant:   Ilpo Suoniemi, Labour Institute for Economic Research
Session ID 84: Political economy
Session Chair: Marcelin Joanis, Université de Sherbrooke
Session type: contributed
Date: August 11, 2011
Time: 9:00 - 11:00
Lame Ducks and Divided Government: How Voters Control the Unaccountable
[slides]
By Mark Schelker; University of St. Gallen
Presented by: Mark Schelker, University of St. Gallen
Discussant:   Marcelin Joanis, Université de Sherbrooke
The Political Economy of Fiscal Decentralization: Evidence from the Canadian Federation
By Mario Jametti; University of Lugano Marcelin Joanis; University of Sherbrooke
Presented by: Marcelin Joanis, Université de Sherbrooke

 

This program was last updated on 2011-08-07 22:25:59 EDT