2011 IIPF Congress

Summary of All Sessions

Click here for an index of all participants

Session
ID code
Date/TimeTypeTitlePapers
1August 8, 2011
13:00-15:00
contributed Social Mobility4
2August 8, 2011
13:00-15:00
contributed Strategic behavior3
3August 8, 2011
13:00-15:00
invited Financial Sector Taxation4
4August 8, 2011
13:00-15:00
contributed Public debt3
6August 8, 2011
13:00-15:00
contributed Education4
7August 8, 2011
13:00-15:00
contributed Pensions4
8August 8, 2011
13:00-15:00
contributed Inequality4
9August 8, 2011
13:00-15:00
contributed Politics and values4
10August 8, 2011
13:00-15:00
contributed Elasticity of Taxable Income3
11August 8, 2011
13:00-15:00
contributed Trade3
12August 8, 2011
13:00-15:00
contributed Tax and Investment4
13August 8, 2011
15:30-17:30
contributed Business Cycle4
14August 8, 2011
15:30-17:30
contributed Environmental Taxation4
15August 8, 2011
15:30-17:30
contributed Shadow Economy4
16August 8, 2011
15:30-17:30
contributed Health Insurance4
17August 8, 2011
15:30-17:30
contributed Profit shifting4
18August 8, 2011
15:30-17:30
contributed Government spending3
19August 8, 2011
15:30-17:30
contributed Welfare State4
20August 8, 2011
15:30-17:30
contributed Financial crisis4
21August 8, 2011
15:30-17:30
contributed Local public finance4
22August 8, 2011
15:30-17:30
contributed Aggregate risk4
23August 8, 2011
15:30-17:30
contributed Optimal income tax4
24August 8, 2011
15:30-17:30
contributed Tax competition4
25August 9, 2011
9:00-10:30
contributed Fiscal policy and growth3
26August 9, 2011
9:00-10:30
contributed Intergenerational distribution3
27August 9, 2011
9:00-10:30
contributed Neighborhood effects3
28August 9, 2011
9:00-10:30
contributed Less developed countries3
30August 9, 2011
9:00-10:30
contributed Corporate tax incidence3
32August 9, 2011
9:00-10:30
contributed Issues in tax competition3
33August 9, 2011
9:00-10:30
contributed Marginal cost of public funds3
34August 9, 2011
9:00-10:30
contributed Tax and behavior3
35August 9, 2011
9:00-10:30
contributed Fiscal spillovers3
36August 9, 2011
9:00-10:30
contributed Externalities3
37August 10, 2011
9:00-10:40
contributed Regional policy3
38August 10, 2011
9:00-10:30
contributed Retirement3
39August 10, 2011
9:00-10:30
contributed Tax treaties3
40August 10, 2011
9:00-10:30
contributed Local taxes3
41August 10, 2011
9:00-10:30
contributed Tax and volatility3
42August 10, 2011
9:00-10:30
contributed Commodity taxes2
43August 10, 2011
9:00-10:30
contributed Public works3
45August 10, 2011
9:00-10:30
contributed Natural resources3
46August 10, 2011
9:00-10:30
contributed Tax credits3
48August 10, 2011
9:00-10:30
contributed Risk and insurance2
49August 10, 2011
11:00-12:30
contributed Schooling3
50August 10, 2011
11:00-12:30
contributed Tax havens3
51August 10, 2011
11:00-12:30
contributed Fiscal decentralization3
52August 10, 2011
11:00-12:30
contributed Local budgets3
53August 10, 2011
11:00-12:30
contributed Corporate tax design3
55August 10, 2011
11:00-12:30
contributed Tax revenue3
56August 10, 2011
11:00-12:30
contributed Tax policy3
57August 10, 2011
11:00-12:30
contributed Pension policy3
58August 10, 2011
11:00-12:30
contributed Redistributive taxation3
60August 10, 2011
11:00-12:30
contributed Strategy & Behavior3
61August 10, 2011
15:00-17:00
contributed Taxation and Firms4
62August 10, 2011
15:00-17:00
contributed Climate change4
63August 10, 2011
15:00-17:00
contributed Fiscal Sustainability4
64August 10, 2011
15:00-17:00
contributed Redistribution4
65August 10, 2011
15:00-17:00
contributed Policy coordination4
66August 10, 2011
15:00-17:00
contributed Intergovernmental grants3
67August 10, 2011
15:00-17:00
contributed Tax Progressivity4
68August 10, 2011
15:00-17:00
contributed Pensions, earnings & skills4
69August 10, 2011
15:00-17:00
contributed Public health3
70August 10, 2011
15:00-17:00
contributed Regional distribution4
71August 10, 2011
15:00-17:00
contributed Consumer choice3
72August 10, 2011
15:00-17:00
contributed Elections4
73August 11, 2011
9:00-11:00
contributed Optimal tax and labor4
74August 11, 2011
9:00-11:00
contributed Public investment3
75August 11, 2011
9:00-11:00
contributed Tax reform4
76August 11, 2011
9:00-11:00
contributed Capital income taxation4
77August 11, 2011
9:00-11:00
contributed Fiscal policy in Africa3
78August 11, 2011
9:00-11:00
contributed Taxation/regulation of banks4
79August 11, 2011
9:00-11:00
contributed Value added tax4
80August 11, 2011
9:00-11:00
contributed Tax compliance3
81August 11, 2011
9:00-11:00
contributed Tax and multinationals3
82August 11, 2011
9:00-11:00
contributed Differential taxation4
84August 11, 2011
9:00-11:00
contributed Political economy2
 

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
 

76 sessions, 258 papers, and 0 presentations with no associated papers
 
Index of Participants

Legend: C=chair, P=Presenter, D=Disscussant
#ParticipantRoles in Conference
2Agostini, ClaudioD27, P27
3Agrawal, DavidC35, D35, P35, D70, P70
4Albouy, DavidD75, P75
5Alm, JamesD52, P52, P80, D80, C80
6Altemeyer-Bartscher, MartinD12, P73
7Altzinger, WilfriedC26, D26, P26
8Anderson, NathanD40, P40, D67, P67
9Arnold, NadjeschdaP51, D78
10Auerswald, HeikeD62, P62
11Auten, GeraldC75, D75, P75
12balassone, fabrizioD25, P25
13Bartels, CharlotteD26, P26
14Bauer, ChristianD53, P53
15Bø, ErlendP76, D76
16Bütler, MonikaD32, P32
17Büttner, ThiessD74, P74
18Beermann, ChristianC45, D45, P45
19Best, MichaelC23, D23, P23
20BINET, Marie-EstelleD21, P21
21Bjertnaes, GeirD36, P36
22Blume-Kohout, MargaretP66
23Boenke, TimmD70, P70
24Bonenkamp, JanD7, P7
25Bordignon, MassimoC72, P72, P72
26Borge, Lars-ErikC43, D43, P43
27Breuer, ChristianD13, P13
28Brockhoff, SarahD65, P65
29Bruce, DonaldC61, D61, P61
30Buehn, AndreasD4, P15
31Burman, LeonardC18, D18, P18
32Buyse, TimC7, D7, P7
33CALDEIRA, EmilieP77, D77
34Caminada, KoenP8
35Cashin, DavidP79, D79
36Chernick, HowardC8, D8, P8
37Chirinko, RobertC32, D32, P32
38Christiansen, VidarD14, P14
39Cline, RobertD53, P53
40Collins, MichealD38, P63
41Cremer, HelmuthD16, P16
42da Costa, CarlosC20, D20, P20
43Dahan, MomiC52, D52, P52
44Dahlberg, MatzD19, P19
45Dauchy, EstelleD34, P34
46Davies, RonaldD65, P65
47de Mooij, RuudP78, D78, C78
48DeCicca, PhilipC71, D71, P71
49Decoster, AndréD8, P8
50Devereux, MichaelP81, D81
51Dharmapala, DhammikaD17, P17
52Du, CaicaiD57, P57
53Ebertz, AlexanderD24, P24
54Eckerstorfer, PaulP82, D82
55Egger, PeterD37, P37
56Ekpo, AkpanP77, D77, C77
57Elsayyad, MayD50, P50
58Elschner, ChristinaP79, D79, C79
59Estevan, FernandaD66, P66
60Fabritz, NadineD33, P33
61Findley, T. ScottC68, D68, P68
62Fisher, RonaldC51, D51, P51
63Foremny, DirkD52, P52
64Fox, WilliamP42
65Francese, MauraD4, P4
66Frecknall Hughes, JaneP80, D80
67Garthwaite, CraigC69, D69, P69
68Gächter, MartinD69, P69
69Gentry, WilliamC56, D56, P56
70Geron, DevisD7, P7
71Gerritsen, AartD17, P78
72Giertz, SethC22, D22, P22
73Goodspeed, TimothyD12, P12
74Goudswaard, KeesD8
75Granelli, LuciaP76, D76
76Gravelle, JenniferC30, D30, P30
77Greco, LucianoC1, D1, P1, C74, D74, P74
78Gugl, ElisabethD24, P24
79Gumpert, AnnaD50, P50
80Habermacher, FlorianD62, P62
81Habla, WolfgangC62, D62, P62
82Halvorsen, ElinD1, P1
83Harju, JarkkoP79, D79
84Haufler, AndreasD61, P61
85Heady, ChristopherD68, P68
86Hebous, ShafikC50, D50, P50
87Heim, BradleyP38
88Hendel, UlrichC19, D19, P19
89Hener, TimoD71, P71
90Hennighausen, TanjaD71, P71
91Hessami, ZohalP4, D18
92Hintermann, BeatC14, D14, P14
93Hoopes, JeffreyD10, P10, P76, D76, C76
94Horn, ThearaD43, P43
95Hou, YilinC41, D41, P41
96Hoyt, WilliamD35, P35
97Igor, LukasevichD20, P20
98Ihori, ToshihiroD22, P22
99Imhof, JanD36, P36
100Izak, VratislavD19, P19, D72
101Jacobs, BasC33, D33, P33
102Jia, Ye (George)P48
103Joanis, MarcelinP84, D84, C84
104Jokisch, SabineC11, P11, D72
105Jongen, EgbertC64, D64, P64
106Jus, DarkoD45, P45
107Kaganovich, MichaelP49
108Kalamov, ZarkoP12, D51
109Kallweit, ManuelD68, P68
110Kaplanoglou, GeorgiaD20, P20
111Kauder, BjoernD21, P21, D55, P55
112Kemnitz, AlexanderC16, D16, P16
113Kessing, SebastianC37, D37, P37
114Kim, SangheonD9, P72
115Kindermann, FabianD68, P68
116Kis-Katos, KrisztinaD9, P9
117Kiss, AronC10, D10, P10
118Koester, GerritD13, P13
119Koethenbuerger, MarkoD72, P72
120Kolerus, ChristinaD56, P56
121Kosonen, TuomasD46, P46
122Kowalski, AmandaD16, P16
123Krebs, BobD11, P11
124Krupa, OlhaD37
125KUNIEDA, SHIGEKID41, P41
126Kunze, LarsP76, D76
127Ladd, HelenC6, D6, P6
128Lahiri, SajalD14, P14
129Langenmayr, DominikaD17, P17
130Lassila, JukkaC63, D63, P63
131Lassmann, AndreaC40, D40, P40
132Lüdemann, ElkeC49, D49, P49
133Leßmann, ChristianD70, P70
134Lee, Chul-InD33, P33
135Leininger, WolfgangC60, D60, P60
136Ligthart, JennyP11, P51
137Lim, Byung-InD67, P67
138Lipatov, VilenD23, P23
139Lisowsky, PetroP80, D80
140Liu, YongzhengD2, P2
141Liu, LiD12, P12, D30, P30
142Lockwood, BenjaminC21, D21, P21, P78, D78
143Loretz, SimonC53, D53, P53
144Lurie, IthaiD16, P16
145Lutz, ByronC70, D70, P70
146Markwardt, GuntherD15, P63, D81
147Matheson, ThorntonD3, P3
148Matikka, TuomasP10, D15
149McGuire, ThereseC67
150Mehrotra, AjayD28, P28
151Miller, HelenD24, P24
152Misch, FlorianC25, D25, P25
153Miyazaki, TomomiP74
154Miyazaki, TakeshiD21, P21
155Mohsin, MohammedC13, D13, P13
156Morath, FlorianD1, P1
157Murray, MatthewC15, D15, P15
158Naert, FrankD63, P63
159Nair, SthanuD60, P60
160Nakata (Miyamoto), KazukoD61, P61
161Neumann, DirkD58, P58
162Nicodeme, GaetanC3, D3, P3, D75, P75
163Niehues, JudithD8, P8
164Nitsch, VolkerC36, D36, P36
165Oates, WallaceD40, P40
166Oestreicher, AndreasD61, P61
167Omori, TatsuyaP7, D51
168Ono, HiroyukiD41, P41
169Osterloh, SteffenP38, D63
170Overesch, MichaelD39, P39
171Papke, LeslieD57, P57
172Parchet, RaphaelD32, P32
173Payne, AbigailP82, D82
174Peichl, AndreasD58, P58, D67, P67
175Pereira, ThiagoC34, D34, P34, D73, P73
176Pestel, NicoC9, D9, P9
177Pethig, RuedigerD62, P62
178Petrescu, IoanaD22, P22, D55, P55
179Phillips, AndrewP53
180Priesmeier, ChristophD13, P13
181Radulescu, DoinaC48, D48, P48
182Ramnath, ShanthiC38, D38, P38
183Reback, RandallD35, P35
184Rehavi, M.P9, D78
185Reinhorn, LeslieD18, P18
186Ritter, HendrikD45, P45
187Romanelli, MarziaD69, P69
188Ruf, MartinD63, P81
189Sallee, JamesC2, D2, P2
190Sanchirico, ChrisD23, P23
191Sato, MotohiroD23, P23
192Schelker, MarkP84
193Schlotter, MartinD6, P6, D49, P49
194Schmidt-Eisenlohr, TimD2, P78
195Schneider, KerstinD6, P6
196Schneider, FriedrichD10, P15
197Schnyder, SimonD11, P18
198Schoeman, NiekD20, P20, P77, D77
199Schoonackers, RubenD25, P25
200Schreeb, KatharinaD43, P43
201Shackelford, DouglasP17, P81, D81, C81
202Sheffrin, StevenD64, P64
203Shinozaki, TsuyoshiC66, D66, P66, D75, P75
204Siegloch, SebastianD19, P19, D30, P30
205Slemrod, JoelD3, P3
206Smith, JeffC27, D27, P27
207Stadelmann, DavidD9, P9
208Stimmelmayr, MichaelC12, D12, P12
209Stoeckl, MatthiasC17, D17, P17
210Sturm, Jan-EgbertC4, D4, P4
211Sung, Myung JaeD26, P26
212Suoniemi, IlpoP82, D82
213Teppa, FedericaC57, D57, P57
214Thoresen, Thor O.D64, P64
215Thum, MarcelD15, P15
216Timofeev, AndreyC55, D55, P55
217Toder, EricP79, D79
218Traub, StefanC58, D58, P58
219Traxler, ChristianC42, D42, P42
220Tremblay, Jean-FrancoisD65, P65
221Tsang, HarryD14, P14, P82, D82, C82
222Tsigaris, Panagiotis PeterD34, P34
223Tuomala, MattiD64, P64
224Valdes-Prieto, SalvadorD60, P60
225Van de Sijpe, NicolasD28, P28
226van Veen, TomD6, P6
227Vattø, TrineC73, D73, P73
228Vlachaki, MinaC39, D39, P39
229Voget, JohannesD3, P3
230von Ehrlich, MaximilianP37, D49
231Vrijburg, HendrikC65, D65, P65
232Weber, CarolineC46, D46, P46, D67, P67
233Weinstein, JeffreyD27, P27
234Wildasin, DavidD22, P22
235Wilson, JohnC24, D24, P24, C28, D28, P28
236Wilson, DanielD46, P46
237Wolfe, BarbaraD1, P1
238Zagler, MartinD39, P39, D56, P56
239Zenginobuz, UnalP2, D72
240Zoutman, FlorisD73, P73

 

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