| November 19, 2015 | |
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| 08:30 to 10:00 | Parallel Block 1, Thursday 8:30 |
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| 10:15 to 11:45 | Parallel block 2, Thursday 10:15 |
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| 13:45 to 15:15 | Parallel block 3, Thursday 1:45 |
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| 15:30 to 17:00 | Parallel block 4, Thursday 3:30 |
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| November 20, 2015 | |
| 08:30 to 10:00 | Parallel block 5, Friday 8:30 |
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| 10:15 to 11:45 | Parallel block 6, Friday 10:15 |
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| November 21, 2015 | |
| 08:30 to 10:00 | Parallel block 7, Saturday 8:30 |
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| 10:15 to 11:45 | Parallel block 8, Saturday 10:15 |
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| November 20, 2015 | |
| 13:45 to 15:15 | The Future of Using Administrative Data for Research |
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| 15:30 to 17:00 | Session to honor William Andrews, the 2015 Holland Award recipient |
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| The Future of Using Administrative Data for Research November 20, 2015 13:45 to 15:15 |
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| Session to honor William Andrews, the 2015 Holland Award recipient November 20, 2015 15:30 to 17:00 |
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Summary of All Sessions |
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Click here for an index of all participants |
80 sessions, 282 papers, and 0 presentations with no associated papers |
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108th Annual Conference on Taxation |
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Detailed List of Sessions |
| Session 1: Fiscal Policy Analytics of Tax Wedge Reduction, Financial Transactions Tax and Tax Treaty Shopping November 19, 2015 8:30 to 10:00 |
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| Session Chair: Ranjana Madhusudhan, New Jersey |
| The Macroeconomic Effects of Reducing the Tax Wedge on Labor Income: Evidence for Selected Euro Countries |
| By Maria Grazia Attinasi; European Central Bank Martino Tasso; Bank of Italy |
| Presented by: Maria Grazia Attinasi, European Central Bank |
| Doris Prammer, Austrian Central Bank |
| The Stock Market Effects of a Securities Transaction Tax: Quasi-experimental Evidence from Italy |
| By Pietro Tommasino; Bank of Italy |
| Presented by: Pietro Tommasino, Bank of Italy |
| Discussant: Victoria Perry, IMF |
| Profitable Detours: a network analysis of treaty shopping |
| By Maarten van 't Riet; CPB Netherlands Economic Policy Analysis Arjan Lejour; CPB Netherlands Bureau for Economic Policy Analysis |
| Presented by: Arjan Lejour, CPB Netherlands Bureau for Economic Policy Analysis |
| Discussant: David Saltzman, Ropes and Gray |
| Session 2: Housing Markets during the Recent Boom/Bust Cycle: Implications for Labor Outcomes and Public Finance November 19, 2015 8:30 to 10:00 |
| Session Chair: Gregory Burge, University of Oklahoma |
| Household Debt and Local Public Finances |
| By Ron Cheung; Oberlin College Chris Cunningham; Federal Reserve Bank of Atlanta Stephan Whitaker; Federal Reserve Bank of Cleveland |
| Presented by: Ron Cheung, Oberlin College |
| Discussant: Sarah Larson, Center for State and Local Finance |
| The Role of Housing Equity for Labor Market Activity |
| [slides] |
| By Chris Cunningham; Federal Reserve Bank of Atlanta |
| Presented by: Chris Cunningham, Federal Reserve Bank of Atlanta |
| Discussant: Seth Giertz, University of Texas at Dallas |
| Housing Wealth, Property Taxes and Labor Supply among the Elderly |
| By Gregory Burge; University of Oklahoma lingxiao zhao; University of Oklahoma |
| Presented by: Gregory Burge, University of Oklahoma |
| Discussant: Seth Giertz, University of Texas at Dallas |
| Session 3: Local Taxation and Urban Form: Research from Lincoln Institute of Land Policy Scholars November 19, 2015 8:30 to 10:00 |
| Session Chair: Robert Wassmer, California State University, Sacramento |
| The Distribution of Urban Land Values: Evidence from Market Transactions |
| By David Albouy; University of Illinois |
| Presented by: David Albouy, University of Illinois |
| Discussant: Robert Wassmer, California State University, Sacramento |
| Fiscal Zoning and Fiscal Externalities |
| By Justin Ross; Indiana University |
| Presented by: Justin Ross, Indiana University |
| Discussant: Rachel Meltzer, The New School |
| Are Local Retail Services an Amenity or a Nuisance? |
| By Rachel Meltzer; The New School Sean Capperis; New York University |
| Presented by: Rachel Meltzer, The New School |
| Discussant: Justin Ross, Indiana University |
| Property Taxation, its Land value Component, and the Generation of “Urban Sprawl”: The Needed Empirical Evidence |
| By Robert Wassmer; California State University, Sacramento |
| Presented by: Robert Wassmer, California State University, Sacramento |
| Discussant: David Albouy, University of Illinois |
| Session 4: Topics in Business Taxation November 19, 2015 8:30 to 10:00 |
| Session Chair: Diane Ring, Boston College Law School |
| Taxing Economies of Scale |
| By Mirit Eyal-Cohen; University of Alabama |
| Presented by: Mirit Eyal-Cohen, University of Alabama |
| Discussant: Shu-Yi Oei, Tulane Law School |
| Taxation and Innovation |
| By David Hasen; University of Colorado |
| Presented by: David Hasen, University of Colorado |
| Discussant: Diane Ring, Boston College Law School |
| Regulation by Crowd |
| By Diane Ring; Boston College Law School Shu-Yi Oei; Tulane Law School |
| Presented by: Diane Ring, Boston College Law School |
| Discussant: Jacob Nussim, Bar-Ilan University |
| Taxation and Innovation |
| By Jacob Nussim; Bar-Ilan University |
| Presented by: Jacob Nussim, Bar-Ilan University |
| Discussant: Diane Ring, Boston College Law School |
| Session 5: Responsiveness of Charitable Giving to Internal and External Factors November 19, 2015 8:30 to 10:00 |
| Session Chair: Benjamin Marx, University of Illinois at Urbana-Champaign |
| Corporate Taxation and Charitable Giving |
| By Nicolas Duquette; University of Southern California Eric Ohrn; Grinnell College |
| Presented by: Nicolas Duquette, University of Southern California |
| Discussant: Adam Cole, U.S. Department of the Treasury |
| The Price Elasticity of Charitable Donations: Evidence from UK Tax Records |
| By Miguel Almunia; University of Warwick Kimberley Scharf; Warwick University |
| Presented by: Miguel Almunia, University of Warwick |
| Discussant: Jon Bakija, Williams College |
| The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits |
| By Ross Hickey; Univeristy of British Columbia - Okanaga Bradley Minaker; McMaster University Abigail Payne; McMaster University |
| Presented by: Abigail Payne, McMaster University |
| Discussant: Jacob Goldin, Stanford Law School |
| Distinguishing Altruism and Social Pressure Effects of Fundraising Techniques |
| By John List; University of Chicago Benjamin Marx; University of Illinois at Urbana-Champaign Michael Price; Georgia State Anya Samek; University of Southern California |
| Presented by: Benjamin Marx, University of Illinois at Urbana-Champaign |
| Discussant: Abigail Payne, McMaster University |
| Session 6: Topics in Political Economy November 19, 2015 8:30 to 10:00 |
| Session Chair: Ilyana Kuziemko, Princeton |
| Broadening the State: Policy Responses to the Introduction of the Income Tax |
| By Mark Dincecco; University of Michigan Ugo Troiano; University of Michigan |
| Presented by: Ugo Troiano, University of Michigan |
| Discussant: James Feigenbaum, Harvard University |
| Why did the Democrats lose the South? Bringing new data to an old debate |
| By Ilyana Kuziemko; Princeton |
| Presented by: Ilyana Kuziemko, Princeton |
| Discussant: Maya Sen, Harvard University |
| Differentail Impacts of Local Tax Referenda |
| By Michael Conlin; Michigan State University |
| Presented by: Michael Conlin, Michigan State University |
| Discussant: Maxim Pinkovskiy, Federal Reserve Bank of New York |
| Session 7: Business Taxation and Big Data November 19, 2015 8:30 to 10:00 |
| Session Chair: Ben Lockwood, University of Warwick |
| Tax Reform, Depreciation Methods, and Tax Uniformity |
| By Tracy Foertsch; US Treasury Department James Mackie; U.S. Treasury |
| Presented by: Tracy Foertsch, US Treasury Department |
| Discussant: Estelle Dauchy, New Economic School |
| VAT Notches |
| By Ben Lockwood; University of Warwick |
| Presented by: Ben Lockwood, University of Warwick |
| Discussant: Joel Slemrod, University of Michigan |
| Sleeping with the enemy: Taxes and former IRS employee |
| By john jiang; Michigan State University John Robinson; Texas A&M University maobin wang; University of International Business and Economics |
| Presented by: John Robinson, Texas A&M University |
| Discussant: Lisa De Simone, Stanford Graduate School of Business |
| Session 8: Elasticity of Taxable Income #1 November 19, 2015 8:30 to 10:00 |
| Session Chair: Sebastian Siegloch, University of Mannheim |
| Taxpayer responses over the cycle: evidence from three Irish notches |
| By Enda Hargaden; University of Michigan |
| Presented by: Enda Hargaden, University of Michigan |
| Discussant: Caroline Weber, University of Oregon |
| Estimating the Elasticity of Broad Income in the Presence of Income Growth and Volatility |
| By Laura Kawano; Treasury Department Caroline Weber; University of Oregon |
| Presented by: Caroline Weber, University of Oregon |
| Discussant: Andreas Peichl, University of Mannheim |
| The elasticity of taxable income in the presence of deduction possibilities |
| By Philipp Doerrenberg; University of Cologne, IZA Andreas Peichl; University of Mannheim Sebastian Siegloch; University of Mannheim |
| Presented by: Sebastian Siegloch, University of Mannheim |
| Discussant: Tuomas Kosonen, VATT, Government institute for economic research |
| Session 9: Local Fiscal Policy: Rules and Effects November 19, 2015 8:30 to 10:00 |
| Session Chair: Leslie Papke, Michigan State University |
| Closing the Fiscal Gap - Tax and Expenditure Limitations and Local Debt |
| By John Mikesell; Indiana University Daniel Mullins; American University Marvin Ward Jr.; Congressional Budget Office Chad Smith; American University |
| Presented by: Marvin Ward Jr., Congressional Budget Office |
| Discussant: Nathan Anderson, Ropes & Gray, LLP |
| Effects of strictly implemented rule of school attendance by proximity on residential property values: A case study in Beijing |
| By Yilin Hou; Maxwell School of Citizenship and Public affairs, Syracuse U. Haitao Ma; Central University of Finance and Economics Qiang Ren; Central University of Finance and Economics |
| Presented by: Joyce Man, Indiana University |
| Discussant: Nathan Anderson, Ropes & Gray, LLP |
| The Substitution between Wages and Benefits: Evidence from a Kink in Pennsylvania’s State-aid System |
| By Sutirtha Bagchi; Villanova University |
| Presented by: Sutirtha Bagchi, Villanova University |
| Discussant: Leslie Papke, Michigan State University |
| Session 10: Macroeconomic Policy and Tax Policy Interactions November 19, 2015 8:30 to 10:00 |
| Session Chair: Christine Dobridge, Federal Reserve Board |
| The Mortgage Interest Deduction Lessens the Ability to Conduct Monetary Policy |
| By Hautahi Kingi; Cornell University Kyle Rozema; Cornell University |
| Presented by: Kyle Rozema, Cornell University |
| Discussant: Amelia Biehl, University of Michigan-Flint |
| Forward Guidance in Tax Policy |
| By Warren Hrung; Bank for International Settlements |
| Presented by: Warren Hrung, Bank for International Settlements |
| Discussant: Irem Guceri, University of Oxford |
| Do Mortgage Subsidies Help or Hurt Borrowers? |
| By David Rappoport; Federal Reserve Board |
| Presented by: David Rappoport, Federal Reserve Board |
| Discussant: Amelia Biehl, University of Michigan-Flint |
| Fiscal Stimulus and Firms: A Tale of Two Recessions |
| By Christine Dobridge; University of Pennsylvania, Wharton |
| Presented by: Christine Dobridge, Federal Reserve Board |
| Discussant: Irem Guceri, University of Oxford |
| Session 11: The Impact of Economic, Housing Market, and Demographic Changes on State and Local Government Finance November 19, 2015 10:15 to 11:45 |
| Session Chair: Richard England, University of New Hampshire |
| The Effect of the Housing Crisis on the Finances of Central Cities |
| By Howard Chernick; Hunter College and the Graduate Center, City Univ of NY Sandra Newman; Johns Hopkins University Andrew Reschovsky; Lincoln Inst. of Land Policy & Univ. of Wisconsin |
| Presented by: Howard Chernick, Hunter College and the Graduate Center, City Univ of NY |
| Sandra Newman, Johns Hopkins University |
| Andrew Reschovsky, Lincoln Inst. of Land Policy & Univ. of |
| Discussant: Richard England, University of New Hampshire |
| Asymmetry in Local Government Responses to Population Growth/Decline |
| By Mark Skidmore; Michigan State University |
| Presented by: Mark Skidmore, Michigan State University |
| Discussant: Tracy Gordon, Brookings Institution |
| State and Local Tax Resilience: Property, Income, and Sales Tax System Performance through Economic Fluctuations |
| By John Anderson; University of Nebraska Shafiun Shimul; University of Nebraska-Lincoln |
| Presented by: John Anderson, University of Nebraska |
| Shafiun Shimul, University of Nebraska-Lincoln |
| Discussant: Richard England, University of New Hampshire |
| Pension Costs and Central City Finance |
| By Richard Dye; Universty of Illinois at Chicago Adam Langley; Lincoln Institute of Land Policy Andrew Reschovsky; Lincoln Inst. of Land Policy & Univ. of Wisconsin |
| Presented by: Richard Dye, Universty of Illinois at Chicago |
| Adam Langley, Lincoln Institute of Land Policy |
| Andrew Reschovsky, Lincoln Inst. of Land Policy & Univ. of |
| Discussant: Tracy Gordon, Brookings Institution |
| Session 12: Charitable Giving of High-Income Households November 19, 2015 10:15 to 11:45 |
| Session Chair: Jon Bakija, Williams College |
| Law and the Problem of Restricted Spending Philanthropy |
| By Brian Galle; Boston College |
| Presented by: Brian Galle, Boston College |
| Discussant: Yair Listokin, Yale University |
| Do Private Foundation Donors Care About State Law? |
| By Brian Galle; Boston College Benjamin Marx; University of Illinois at Urbana-Champaign |
| Presented by: Benjamin Marx, University of Illinois at Urbana-Champaign |
| Discussant: Yair Listokin, Yale University |
| Philanthropy, Inequality, and the Income Tax: High-Income Households’ Charitable Giving 1917–2012 |
| By Nicolas Duquette; University of Southern California |
| Presented by: Nicolas Duquette, University of Southern California |
| Discussant: Christine Exley, Harvard University |
| How Estate Taxation Affects Charitable Donations and Wealth Accumulation: Evidence from the Divergence in Estate Tax Rates across States After 2001 |
| By Jon Bakija; Williams College Brian Raub; IRS |
| Presented by: Jon Bakija, Williams College |
| Discussant: Christine Exley, Harvard University |
| Session 13: Inside Corporate Structure and Decision Making November 19, 2015 10:15 to 11:45 |
| Session Chair: Petro Lisowsky, University of Illinois Urbana-Champaign |
| The role of tax rate based decision heuristics in tax planning through intra-group financing |
| By Harald Amberger; Vienna University of Economics and Business Eva Eberhartinger; Vienna University of Economics and Business Matthias Kasper; Vienna University of Economics and Business |
| Presented by: Harald Amberger, Vienna University of Economics and Business |
| Discussant: Michaele Morrow, Suffolk University |
| The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance |
| By Paul Demere; University of Illinois Urbana-Champaign Michael Donohoe; University of Illinois Petro Lisowsky; University of Illinois Urbana-Champaign |
| Presented by: Paul Demere, University of Illinois Urbana-Champaign |
| Discussant: Sean McGuire, Texas A&M University |
| The role of taxes in forced CEO turnover |
| By James Chyz; University of Tennessee Fabio Gaertner; University of Wisconsin-Madison |
| Presented by: James Chyz, University of Tennessee |
| Discussant: John Robinson, Texas A&M University |
| Session 14: Macroeconomic Modeling of Tax Policy November 19, 2015 10:15 to 11:45 |
| Session Chair: Richard Evans, Brigham Young University |
| MACROECONOMIC ANALYSIS AND THE LEGISLATIVE PROCESS: IMPLEMENTATION OF MACRO MODELING AT THE JOINT COMMITTEE ON TAXATION |
| By Nicholas Bull; Joint Committee on Taxation Pamela Moomau; Joint Committee on Taxation |
| Presented by: Nicholas Bull, Joint Committee on Taxation |
| Discussant: Benjamin Page, CBO |
| Budgetary and Economic Effects of Repealing the Affordable Care Act |
| By Benjamin Page; CBO |
| Presented by: Benjamin Page, CBO |
| Discussant: Richard Evans, Brigham Young University |
| An Open Source Model for Dynamic Revenue Estimates |
| By Jason DeBacker; Middle Tennessee State University Richard Evans; Brigham Young University Evan Magnusson; Brigham Young University Kerk L. Phillips; Briham Young University Isaac Swift; Brigham Young University |
| Presented by: Jason DeBacker, Middle Tennessee State University |
| Discussant: Pamela Moomau, Joint Committee on Taxation |
| Effects of the Level and Structure of Taxes on Long-Run Economic Growth: What Can We Learn from Panel Time-Series Techniques? |
| By Jon Bakija; Williams College Tarun Narasimhan; International Monetary Fund |
| Presented by: Tarun Narasimhan, International Monetary Fund |
| Discussant: Kerk L. Phillips, Briham Young University |
| Session 15: Tax Enforcement Policy in Practice November 19, 2015 10:15 to 11:45 |
| Session Chair: Ugo Troiano, University of Michigan |
| An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance |
| By Robert Inman; Finance Department, Wharton School |
| Presented by: Robert Inman, Finance Department, Wharton School |
| Discussant: Michael Hallsworth, Imperial College London |
| The Effect of the VAT rate on Tax Evasion: Evidence from the Restaurant Industry in Greece |
| By Nikolaos Artavanis; University of Massachusetts Amherst |
| Presented by: Nikolaos Artavanis, University of Massachusetts Amherst |
| Discussant: Ben Lockwood, University of Warwick |
| Committing to Discretion: How a Detection-Based Audit Intensity Strategy Affects and Explains Tax Evasion and Enforcement Patterns |
| By Mark Phillips; University of Southern California |
| Presented by: Mark Phillips, University of Southern California |
| Discussant: Ben Lockwood, University of Warwick |
| Tax Debt Enforcement: Theory and Evidence from a Field Experiment in the United States |
| By Ricardo Perez-Truglia; Microsoft Research Ugo Troiano; University of Michigan |
| Presented by: Ugo Troiano, University of Michigan |
| Discussant: Michael Hallsworth, Imperial College London |
| Session 16: New Perspectives on Optimal Tax Policy #1 November 19, 2015 10:15 to 11:45 |
| Session Chair: Kory Kroft, University of Toronto |
| The Welfare Cost of Commodity Taxation in the Presence of a Taste for Variety |
| By Kory Kroft; University of Toronto Matthew Notowidigdo; Northwestern University |
| Presented by: Kory Kroft, University of Toronto |
| Discussant: Andreas Peichl, University of Mannheim |
| Household bargaining, spouses' consumption patterns and the design of commodity taxes |
| By Helmuth Cremer; University of Toulouse Jean-Marie Lozachmeur; Toulouse School of Economics Kerstin Roeder; University of Augsburg |
| Presented by: Helmuth Cremer, University of Toulouse |
| Discussant: Andreas Peichl, University of Mannheim |
| Optimal Redistribution with a Shadow Economy |
| By Paweł Doligalski; European University Institute Luis Rojas; European University Institute |
| Presented by: Luis Rojas, European University Institute |
| Discussant: Casey Rothschild, Wellesley College |
| Optimal Taxation under Regional Inequality |
| By Sebastian Kessing; University of Siegen Vilen Lipatov; Goethe University Frankfurt Malte Zoubek; University of Siegen |
| Presented by: Sebastian Kessing, University of Siegen |
| Discussant: Casey Rothschild, Wellesley College |
| Session 17: Tax Incentives, Frictions, and Inattention November 19, 2015 10:15 to 11:45 |
| Session Chair: Dayanand Manoli, UT Austin |
| Unwilling, unable or unaware? The role of different behavioral factors in responding to tax incentives |
| By Tuomas Kosonen; VATT, Government institute for economic research Tuomas Matikka; Government Institute for Economic Reasearch |
| Presented by: Tuomas Kosonen, VATT, Government institute for economic research |
| Discussant: Damon Jones, University of Chicago |
| Inattention & Tax Benefits: Third-Party Reporting & IRS Outreach to Low-Income Nonfilers |
| By John Guyton; Internal Revenue Service Dayanand Manoli; UT-Austin Brenda Schafer; Internal Revenue Service Michael Sebastiani; Internal Revenue Service |
| Presented by: Dayanand Manoli, UT Austin |
| Discussant: Dmitry Taubinsky, Berkeley |
| Preference Identification Under Inconsistent Choice |
| By Jacob Goldin; Stanford Law School Daniel Reck; University of Michigan |
| Presented by: Daniel Reck, University of Michigan |
| Discussant: Damon Jones, University of Chicago |
| Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment |
| By Alex Rees-Jones; University of Pennsylvania Dmitry Taubinsky; Harvard |
| Presented by: Dmitry Taubinsky, Berkeley |
| Discussant: Jacob Goldin, Stanford Law School |
| Session 18: Governance and Taxes November 19, 2015 10:15 to 11:45 |
| Session Chair: Andrew Bird, Carnegie Mellon University |
| Analyst monitoring, information asymmetry, and tax planning activities: Evidence from a natural experiment |
| By Terry Shevlin; University of California-Irvine |
| Presented by: Terry Shevlin, University of California-Irvine |
| Discussant: Mihir Desai, Harvard University |
| Governance and Taxes: Evidence from Regression Discontinuity |
| By Andrew Bird; Carnegie Mellon University Stephen Karolyi; Carnegie Mellon University |
| Presented by: Andrew Bird, Carnegie Mellon University |
| Discussant: Mihir Desai, Harvard University |
| Tax Avoidance and DuPont Measures of Future Performance |
| By Sharon Katz; Columbia Business School Urooj Khan; Columbia Business School Andrew Schmidt; North Carolina State University |
| Presented by: Andrew Schmidt, North Carolina State University |
| Discussant: Thomas Ruchti, Tepper School of Business |
| Session 19: New Perspectives on the Taxation of Shareholders November 19, 2015 10:15 to 11:45 |
| Session Chair: Kazuki Onji, Osaka University |
| Comparing The New View of Dividend Taxation with the Lock-in Effect of Capital Gains Taxation |
| By David Weisbach; Univ of Chicago |
| Presented by: David Weisbach, Univ of Chicago |
| Discussant: Alan Auerbach, University of California, Berkeley |
| Between Scylla and Charybdis: Taxing Corporations or Shareholders (or Both) |
| By David Schizer; Columbia Law School |
| Presented by: David Schizer, Columbia Law School |
| Discussant: Alan Auerbach, University of California, Berkeley |
| The effect of corporate taxes on incentives for horizontal mergers: evidence from the 2003 dividend tax reform |
| By Nathan Seegert; University of Utah Christopher Stanton; London School of Economics |
| Presented by: Nathan Seegert, University of Utah |
| Discussant: Li Liu, University of Oxford |
| A nation without a corporate income tax: Evidence from nineteenth century Japan |
| By Kazuki Onji; Osaka University John Tang; The Australian National University |
| Presented by: Kazuki Onji, Osaka University |
| Discussant: Li Liu, University of Oxford |
| Session 20: Taxation in Developing Countries November 19, 2015 10:15 to 11:45 |
| Session Chair: Nada Eissa, Georgetown University |
| Technology, Enforcement and Tax Compliance: Electronic Billing Machines in Rwanda |
| By Nada Eissa; Georgetown University |
| Presented by: Nada Eissa, Georgetown University |
| Discussant: Leonard Burman, The Urban Institute |
| Social Recognition and Tax Compliance: Evidence from a Field Experiment in Bangladesh |
| By Raj Chetty; Harvard Ahmed Mobarak; Yale University Monica Singhal; Harvard University and NBER |
| Presented by: Monica Singhal, Harvard University and NBER |
| Discussant: Leonard Burman, The Urban Institute |
| Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors |
| By Adnan Khan; London School of Economics Asim Khwaja; Harvard University Benjamin Olken; MIT |
| Presented by: Asim Khwaja, Harvard University |
| Discussant: Leonard Burman, The Urban Institute |
| Consumers as tax auditors |
| By Joana Naritomi; London School of Economics and Political |
| Presented by: Joana Naritomi, London School of Economics and Political |
| Discussant: Leonard Burman, The Urban Institute |
| Session 21: State Government Policy and Entrepreneurship November 19, 2015 13:45 to 15:15 |
| Session Chair: Mehmet Tosun, University of Nevada-Reno |
| Economic Freedom and Racial Differences in Entrepreneurship: Evidence from US States |
| By John Deskins; West Virginia University Amanda Ross; West Virginia University |
| Presented by: Amanda Ross, West Virginia University |
| Discussant: Donald Bruce, University of Tennessee |
| The Varied Effect of Different Types of Corruption on Entrepreneurial Activity |
| By Kanybek Nur-tegin; Florida Atlantic University |
| Presented by: Kanybek Nur-tegin, Florida Atlantic University |
| Discussant: Mehmet Tosun, University of Nevada-Reno |
| Business Entity Choice, Entrepreneurship and State Tax Policy |
| By Sonja Pippin; University of Nevada Reno Elena Tchigiaeva; University of Nevada Reno Mehmet Tosun; University of Nevada-Reno |
| Presented by: Mehmet Tosun, University of Nevada-Reno |
| Sonja Pippin, University of Nevada Reno |
| Discussant: Donald Bruce, University of Tennessee |
| Session 22: Local Public Finance Abroad November 19, 2015 13:45 to 15:15 |
| Session Chair: David Agrawal, University of Kentucky |
| Is Highway Access Good for The Tax Base? |
| By Raphael Parchet; University of Lugano (USI) Stephan Fretz; University of St. Gallen |
| Presented by: Raphael Parchet, University of Lugano (USI) |
| Discussant: Timothy Goodspeed, Hunter College and Graduate Center, CUNY |
| Inter-municipal cooperation and local taxation: the case of France |
| By Marie-Laure Breuillé; INRA Pascale Duran-Vigneron; Université de Lorraine - BETA Anne-Laure Samson; Université Paris Dauphine |
| Presented by: Pascale Duran-Vigneron, Université de Lorraine - BETA |
| Discussant: Timothy Goodspeed, Hunter College and Graduate Center, CUNY |
| Does Fiscal Oversight Matter? |
| By Désirée Christofzik; University of Siegen Sebastian Kessing; University of Siegen |
| Presented by: Sebastian Kessing, University of Siegen |
| Discussant: Daniel Shoag, Harvard Kennedy School |
| Changing the Climate for Banking: The Economic Effects of Credit in a Climate-Vulnerable Area |
| By Daniel Da Mata; IPEA Guilherme Resende; Institute of Applied Economic Research (IPEA)/Government of Brazil |
| Presented by: Daniel Da Mata, IPEA |
| Discussant: Daniel Shoag, Harvard Kennedy School |
| Session 23: Property Taxes and Property Values November 19, 2015 13:45 to 15:15 |
| Session Chair: David Merriman, University of Illinois |
| The Dynamics of Housing Price and Land Price in Urban versus Rural Contexts |
| By Ping Zhang; Fudan University Yilin Hou; Syracuse University |
| Presented by: Ping Zhang, Fudan University |
| Discussant: Rishi Sharma, University of Michigan |
| What determines the level of business property taxes? |
| By David Merriman; University of Illinois |
| Presented by: David Merriman, University of Illinois |
| Discussant: Sutirtha Bagchi, Villanova University |
| Is Anybody Home? The Impact and Taxation of Non-Resident Buyers |
| By Michael Suher; New York University |
| Presented by: Michael Suher, New York University |
| Discussant: Fan Fei, University of Michigan |
| Does the Strength of Incentives Matter for Elected Officials? A Look at Tax Collectors |
| By Sutirtha Bagchi; Villanova University |
| Presented by: Sutirtha Bagchi, Villanova University |
| Discussant: Sebastien Bradley, Drexel University, LeBow College of Business |
| Session 24: Taxation and Social Policy November 19, 2015 13:45 to 15:15 |
| Session Chair: Benjamin Leff, American University |
| Social Enterprise and the Law |
| By Dana Brakman Reiser; Brooklyn Law School Steven Dean; Brooklyn Law School |
| Presented by: Steven Dean, Brooklyn Law School |
| Discussant: Benjamin Leff, American University |
| Improperly Burdened: The Uncertain and Sometimes Unfair Application of Tax Penalties |
| By Del Wright Jr.; Valparaiso University Law School |
| Presented by: Del Wright Jr., Valparaiso University Law School |
| Discussant: Benjamin Leff, American University |
| Can Sharing Be Taxed? |
| By Shu-Yi Oei; Tulane Law School Diane Ring; Boston College Law School |
| Presented by: Shu-Yi Oei, Tulane Law School |
| Discussant: Itai Grinberg, Georgetown Law |
| Tax Learning |
| By Emily Satterthwaite; University of Toronto |
| Presented by: Emily Satterthwaite, University of Toronto |
| Discussant: Itai Grinberg, Georgetown Law |
| Session 25: Corporate Tax Evasion in Latin America November 19, 2015 13:45 to 15:15 |
| Session Chair: Dina Pomeranz, Harvard |
| Not(ch) your average tax system: corporate taxation in a middle income country |
| By Pierre Bachas; University of California, Berkeley |
| Presented by: Pierre Bachas, University of California, Berkeley |
| Discussant: Joana Naritomi, London School of Economics and Political |
| Small Firms Tax Regimes and Presumptive Taxes in Chile: Tax Avoidance and Equity |
| [slides] |
| By Claudio Agostini; Universidad Adolfo Ibañez |
| Presented by: Claudio Agostini, Universidad Adolfo Ibañez |
| Discussant: Joana Naritomi, London School of Economics and Political |
| Evaluating Transfer Pricing Reforms: Evidence from a Natural Experiment in Chile |
| By Sebastian Bustos; Harvard University Dina Pomeranz; Harvard Gabriel Zucman; London School of Economics |
| Presented by: Dina Pomeranz, Harvard |
| Discussant: Francois Gerard, Columbia University |
| Taxation, Information and Withholding: Evidence From Costa Rica |
| By Anne Brockmeyer; World Bank |
| Presented by: Anne Brockmeyer, World Bank |
| Discussant: Francois Gerard, Columbia University |
| Session 26: New Perspectives on Optimal Tax Policy #2 November 19, 2015 13:45 to 15:15 |
| Session Chair: Florian Scheuer, Stanford University |
| Complementarities in Labor Markets and Optimal Taxes |
| By Ali Shourideh; University of Pennsylavnia |
| Presented by: Ali Shourideh, University of Pennsylavnia |
| Discussant: Nicolas Werquin, Yale University |
| The Taxation of Superstars |
| By Florian Scheuer; Stanford University Ivan Werning; Massachusetts Institute of Technology |
| Presented by: Florian Scheuer, Stanford University |
| Discussant: Nicolas Werquin, Yale University |
| Income Taxation with Frictional Labor Supply |
| By Nicolas Werquin; Yale University |
| Presented by: Nicolas Werquin, Yale University |
| Discussant: Alan Auerbach, University of California, Berkeley |
| Optimal Taxation and R&D Policies |
| By Ufuk Akcigit; University of Pennsylvania Douglas Hanley; University of Pittsburgh Stefanie Stantcheva; Harvard University |
| Presented by: Stefanie Stantcheva, Harvard University |
| Session 27: Elasticity of Taxable Income #2 November 19, 2015 13:45 to 15:15 |
| Session Chair: Sebastian Siegloch, University of Mannheim |
| The Elasticity of Taxable Income at the Very Top |
| By Katharina Jenderny; Umeå University Clive Werdt; FU Berlin |
| Presented by: Katharina Jenderny, Umeå University |
| Discussant: Seth Giertz, University of Texas at Dallas |
| The Impact of State Taxes on Small Businesses: Evidence from the 2012 Kansas Income Tax Reform |
| By Jason DeBacker; Middle Tennessee State University Bradley Heim; Indiana University Shanthi Ramnath; U.S. Department of the Treasury Justin Ross; Indiana University |
| Presented by: Jason DeBacker, Middle Tennessee State University |
| Discussant: Seth Giertz, University of Texas at Dallas |
| Bunching in the presence of deduction possibilities: Real and reporting responses of wage earners to a rigid kink |
| By Joerg Paetzold |
| Presented by: Joerg Paetzold, |
| Discussant: Joel Slemrod, University of Michigan |
| Session 28: Taxation and Household Labor Supply November 19, 2015 13:45 to 15:15 |
| Session Chair: Dayanand Manoli, UT Austin |
| Women's Wages and Family Formation: Evidence from Administrative Tax Data |
| By Norma Coe; University of Washington Shanthi Ramnath; U.S. Department of the Treasury Patricia Tong; U.S. Department of the Treasury |
| Presented by: Shanthi Ramnath, U.S. Department of the Treasury |
| Discussant: Lesley Turner, University of Maryland |
| Can Removing the Tax Cap Save Social Security? |
| By Shantanu Bagchi; Towson University |
| Presented by: Shantanu Bagchi, Towson University |
| Discussant: Damon Jones, University of Chicago |
| SSDI & Spousal Labor Supply |
| By Dayanand Manoli; UT-Austin Shanthi Ramnath; U.S. Department of the Treasury |
| Presented by: Dayanand Manoli, UT Austin |
| Discussant: Laura Kawano, Treasury Department |
| Session 29: Tax Preferred Retirement Savings Accounts November 19, 2015 13:45 to 15:15 |
| Session Chair: Robert Weinberger, Aspen Institute |
| The Impact of Leakages from 401(k)s and IRAs |
| By Alicia Munnell; Boston College Anthony Webb; Boston College |
| Presented by: Alicia Munnell, Boston College |
| Discussant: Kevin Moore, Federal Reserve Board |
| Tax-Free Savings Accounts: Who Uses Them and How? |
| By Adam Lavecchia; University of Toronto Michael Smart; University of Toronto |
| Presented by: Adam Lavecchia, University of Toronto |
| Discussant: Joseph Rosenberg, Urban Institute |
| Do Tax Incentives Increase 401(k) Saving? Evidence from the Adoption of Catch-Up Contributions |
| By Matthew Rutledge; Boston College April Yanyuan Wu; Mathematica Policy Research Francis Vitagliano; Boston College |
| Presented by: Matthew Rutledge, Boston College |
| Discussant: Joseph Rosenberg, Urban Institute |
| The Evolution of Retirement Wealth |
| By Sebastian Devlin-Foltz; Federal Reserve Board of Governors Alice Henriques; Federal Reserve Board of Governors John Sabelhaus; Federal Reserve Board of Governors |
| Presented by: John Sabelhaus, Federal Reserve Board of Governors |
| Discussant: Wojciech Kopczuk, Columbia University |
| Session 30: Local and Individual Responses to Federal Subsidies November 19, 2015 13:45 to 15:15 |
| Session Chair: Andrew Hayashi, University of Virginia |
| Effects of the 2008 Federal Stimulus Payments on Tax Return Filings |
| By Andrew Hayashi; University of Virginia |
| Presented by: Andrew Hayashi, University of Virginia |
| The First-Time Homebuyer Tax Incentives: Did They Work? |
| By Amelia Biehl; University of Michigan-Flint |
| Presented by: Amelia Biehl, University of Michigan-Flint |
| Discussant: David Rappoport, Federal Reserve Board |
| Federal Tax Policy and Local Revenue Response |
| By David Coyne; UCSD |
| Presented by: David Coyne, UCSD |
| The Effect of the Safe Schools/Healthy Students (SS/HS) Initiative on Educational Outcomes |
| By Dongwoo Kim; University of Illinois, Urbana-Champaign |
| Presented by: Dongwoo Kim, University of Illinois, Urbana-Champaign |
| Discussant: David Rappoport, Federal Reserve Board |
| Session 31: Fiscal Federalism and Fiscal Competition November 19, 2015 15:30 to 17:00 |
| Session Chair: William Hoyt, University of Kentucky |
| Economic Integration and Local Tax Mimicking |
| By Axel von Schwerin; University of Erlangen-Nuremberg Carolin Holzmann; FAU Erlangen-Nürnberg |
| Presented by: Axel von Schwerin, University of Erlangen-Nuremberg |
| Discussant: Raphael Parchet, University of Lugano (USI) |
| Demand for New Cities: Capitalization of Municipal Incorporation |
| [slides] |
| By Carlianne Patrick; Georgia State University Christoper Mothorpe; College of Charleston |
| Presented by: Carlianne Patrick, Georgia State University |
| Discussant: Raphael Parchet, University of Lugano (USI) |
| Absorbing Shocks: The Role of Rainy Day Funds and Transfers in a Fiscal Union |
| By Timothy Goodspeed; Hunter College and Graduate Center, CUNY |
| Presented by: Timothy Goodspeed, Hunter College and Graduate Center, CUNY |
| Discussant: Robert Inman, Finance Department, Wharton School |
| The Assignment and Division of the Tax Base in a System of Hierarchical Governments |
| By William Hoyt; University of Kentucky |
| Presented by: William Hoyt, University of Kentucky |
| Discussant: Robert Inman, Finance Department, Wharton School |
| Session 32: Sales Taxes November 19, 2015 15:30 to 17:00 |
| Session Chair: Steven Sheffrin, Tulane University |
| Sales Taxes in an e-Commerce Generation |
| By David Agrawal; University of Kentucky William Fox; University of Tennessee |
| Presented by: David Agrawal, University of Kentucky |
| Discussant: John Brooks, Georgetown University Law Center |
| The Success of SNAP (Food Stamps) and the Desirability of Taxing Food |
| By Steven Sheffrin; Tulane University Anna Johnson; Tulane |
| Presented by: Steven Sheffrin, Tulane University |
| Discussant: John Brooks, Georgetown University Law Center |
| How Accurate are the IRS Sales Tax Look-Up Tables? Evidence from Aggregate Collections |
| By Yulianti Abbas; Indiana University Bradley Heim; Indiana University |
| Presented by: Bradley Heim, Indiana University |
| Discussant: Juan Carlos Suarez Serrato, Duke University |
| Efficiency Gains from Comprehensive Sales Tax Reform |
| By Andre Barbe; US International Trade Commission George Zodrow; Rice University |
| Presented by: Andre Barbe, US International Trade Commission |
| Discussant: Juan Carlos Suarez Serrato, Duke University |
| Session 33: Building Tax Enforcement Capacity November 19, 2015 15:30 to 17:00 |
| Session Chair: Francois Gerard, Columbia University |
| Compliance Behavior in Networks: Evidence from a Field Experiment |
| By Christian Traxler; Hertie School of Governance |
| Presented by: Christian Traxler, Hertie School of Governance |
| Discussant: Claudio Agostini, Universidad Adolfo Ibañez |
| Tax Enforcement Capacity and Tax Revenues in Uganda |
| By Miguel Almunia; University of Warwick Francois Gerard; Columbia University Jonas Hjort; Columbia University |
| Presented by: Francois Gerard, Columbia University |
| Discussant: Claudio Agostini, Universidad Adolfo Ibañez |
| Rise of employees and growth in tax capacity |
| By Anders Jensen; London School of Economics |
| Presented by: Anders Jensen, London School of Economics |
| Discussant: Sebastian Bustos, Harvard University |
| "Don’t Blame the Messenger. A Field Experiment on Delivery instead of Message for Increasing Tax Compliance" |
| By Carlos Scartascini; Inter-American Development Bank |
| Presented by: Carlos Scartascini, Inter-American Development Bank |
| Discussant: Sebastian Bustos, Harvard University |
| Session 34: Firm Taxation and Investment November 19, 2015 15:30 to 17:00 |
| Session Chair: Dina Pomeranz, Harvard |
| Incorporation for Investment |
| By Li Liu; University of Oxford Michael Devereux; University of Oxford |
| Presented by: Li Liu, University of Oxford |
| Discussant: Eric Ohrn, Grinnell College |
| The Impact of Tax Credits on SME Investment: Evidence from a Regression Discontinuity Design in Chile |
| By Sebastian Bustos; Harvard University Dina Pomeranz; Harvard |
| Presented by: Dina Pomeranz, Harvard |
| Discussant: Eric Ohrn, Grinnell College |
| Tax incentives and R&D: an evaluation of the 2002 UK reform using micro data |
| By Irem Guceri; University of Oxford |
| Presented by: Irem Guceri, University of Oxford |
| Discussant: Molly Saunders-Scott, Congressional Budget Office |
| Do Transfer Pricing Rules Distort R&D Investment Decisions? |
| By Tobias Bornemann; Vienna University of Economics and Busin |
| Presented by: Tobias Bornemann, Vienna University of Economics and Busin |
| Discussant: Molly Saunders-Scott, Congressional Budget Office |
| Session 35: Taxation, Consumption, and Household Expenditures November 19, 2015 15:30 to 17:00 |
| Session Chair: Michael Gelman, University of Michigan |
| Cash on hand and demand for credit |
| [slides] |
| By Can Cui; UT Austin |
| Presented by: Can Cui, UT Austin |
| Discussant: Jonathan Lanning, Consumer Financial Protection Bureau |
| The 2011 Payroll Tax Cut and Household Spending - Evidence from a Quasi-Natural Experiment |
| By Naveen Singhal |
| Presented by: Naveen Singhal, |
| Discussant: Michael Gelman, University of Michigan |
| How Individuals Smooth Spending: Evidence from the 2013 Government Shutdown Using Account Data |
| By Michael Gelman; University of Michigan Shachar Kariv; University of California, Berkeley Matthew Shapiro; University of Michigan Dan Silverman; University of Michigan Steven Tadelis; University of California Berkeley |
| Presented by: Michael Gelman, University of Michigan |
| Discussant: Dmitry Taubinsky, Berkeley |
| Session 36: Taxes, Wages, and Work at Low Incomes November 19, 2015 15:30 to 17:00 |
| Session Chair: Dayanand Manoli, UT Austin |
| INCOME INEQUALITY, TAX POLICY, AND ECONOMIC GROWTH |
| By Siddhartha Biswas; University of Chicago Indraneel Chakraborty; SMU Rong Hai; University of Chicago |
| Presented by: Rong Hai, University of Chicago |
| Discussant: Gerald Auten, U.S. Treasury Department |
| The Impact of the HIRE Act on Unemployment |
| By Shanthi Ramnath; U.S. Department of the Treasury Patricia Tong; U.S. Department of the Treasury |
| Presented by: Patricia Tong, U.S. Department of the Treasury |
| Discussant: Ugo Troiano, University of Michigan |
| What Drove the Decline in Taxpaying? |
| By Bradley Heim; Indiana University Ithai Lurie; U.S. Department of the Treasury James Pearce; US Treasury |
| Presented by: Ithai Lurie, U.S. Department of the Treasury |
| Discussant: Ugo Troiano, University of Michigan |
| The Minimum Wage, Earned Income Tax Credit and Labor Supply |
| By Dayanand Manoli; UT-Austin Ankur Patel; US Department of the Treasury Nicholas Turner; U.S. Department of the Treasury |
| Presented by: Dayanand Manoli, UT Austin |
| Discussant: Jeffrey Clemens, University of California at San Diego |
| Session 37: The Law and Macroeconomics of Fiscal Policy November 19, 2015 15:30 to 17:00 |
| Session Chair: Yair Listokin, Yale University |
| Stealth Fiscal Policy via the Income Tax Code |
| By Yair Listokin; Yale University |
| Presented by: Yair Listokin, Yale University |
| Discussant: Thomas Brennan, Harvard University |
| How Income Taxes Should Change during Recessions |
| By Zachary Liscow; Yale University |
| Presented by: Zachary Liscow, Yale University |
| Discussant: Gladriel Shobe, Weil, Gotshal and Manges LLP |
| The Constitution and Fiscal Politics: An Institutional Critique |
| By Peter Conti-Brown; University of Pennsylvania |
| Presented by: Peter Conti-Brown, University of Pennsylvania |
| Discussant: Jacob Goldin, Stanford Law School |
| Session 38: New Approaches to Environmental Energy Policy November 19, 2015 15:30 to 17:00 |
| Session Chair: David Schizer, Columbia Law School |
| The economic and environmental effect of China’s green credit policy on polluting firms |
| By Junxiu Sun; Shanghai Jiao Tong University |
| Presented by: Junxiu Sun, Shanghai Jiao Tong University |
| Discussant: David Weisbach, Univ of Chicago |
| Perception of Gasoline Taxes and Driver Cost: Implications for Highway Finance |
| By Ronald Fisher; Michigan State University Robert Wassmer; California State University, Sacramento |
| Presented by: Ronald Fisher, Michigan State University |
| Discussant: Christopher Knittel, MIT |
| Energy Taxes and Subsidies: Worthy Goals, Competing Priorities, and Flawed Institutional Design |
| By David Schizer; Columbia Law School |
| Presented by: David Schizer, Columbia Law School |
| Discussant: David Weisbach, Univ of Chicago |
| Does market power allow firms to pass on more of the tax burden to consumers? Evidence from gasoline tax reforms in Austria |
| By Clemens Fuest; Centre for European Economic Research (Z Dominik Schober; CEER (ZEW) Oliver Woll; ZEW Centre for European Research |
| Presented by: Dominik Schober, CEER (ZEW) |
| Discussant: Christopher Knittel, MIT |
| Session 39: International Taxation, Lockout, and Jurisdictional Competition November 19, 2015 15:30 to 17:00 |
| Session Chair: Fadi Shaheen, Rutgers-Newark |
| Manufactured Arbitrage: An Exploratory Analysis of State Administration of International Tax Avoidance |
| By Omri Marian; University of California, Irvine School of Law |
| Presented by: Omri Marian, University of California, Irvine School of Law |
| Discussant: Diane Ring, Boston College Law School |
| Foreign or Domestic Tax Havens: The Location Decision for Intangible Property by U.S. Firms |
| [slides] |
| By Brad Lindsey; North Carolina State University Wendy Wilson; Texas Christian University |
| Presented by: Wendy Wilson, Texas Christian University |
| Brad Lindsey, North Carolina State University |
| Discussant: Harry Grubert, U.S. Treasury Department |
| Unknown Beneficial Owners: Tax Treaty Shopping with Incomplete Information |
| By Sunghoon Hong; Korea Institute of Public Finance |
| Presented by: Sunghoon Hong, Korea Institute of Public Finance |
| Discussant: Harry Grubert, U.S. Treasury Department |
| Understanding Lockout |
| By Fadi Shaheen; Rutgers-Newark |
| Presented by: Fadi Shaheen, Rutgers-Newark |
| Discussant: Diane Ring, Boston College Law School |
| Session 40: Frontiers of Public Finance November 19, 2015 15:30 to 17:00 |
| Session Chair: Monica Singhal, Harvard University and NBER |
| Session 41: Local Responses to Taxes November 20, 2015 8:30 to 10:00 |
| Session Chair: Heather Stephens, West Virginia University |
| Do federal incentive programs increase innovation and entrepreneurship in economically disadvantaged areas? |
| By Kaitlyn Harger; West Virginia University Amanda Ross; West Virginia University Heather Stephens; West Virginia University |
| Presented by: Heather Stephens, West Virginia University |
| Discussant: Daniel Wilson, Federal Reserve Bank of San Francisco |
| Do Tax Breaks for the Elderly Promote Economic Growth? |
| By Ben Brewer; University of New Hampshire Karen Conway; university of new hampshire Jonathan Rork; Reed College |
| Presented by: Karen Conway, university of new hampshire |
| Discussant: Sebastian Siegloch, University of Mannheim |
| Shops and the City: Evidence on Local Externalities and Local Government Policy from Big-Box Bankruptcies |
| By Daniel Shoag; Harvard Kennedy School Stan Veuger; American Enterprise Institute for Public Policy Research |
| Presented by: Daniel Shoag, Harvard Kennedy School |
| Discussant: Daniel Wilson, Federal Reserve Bank of San Francisco |
| Responsiveness of Income to Local Income Taxes: Evidence from Indiana |
| By Bradley Heim; Indiana University Kate Yang; Indiana University |
| Presented by: Kate Yang, Indiana University |
| Discussant: Sebastian Siegloch, University of Mannheim |
| Session 42: The Effects of Health Care Coverage November 20, 2015 8:30 to 10:00 |
| Session Chair: Sarah Miller, University of Michigan |
| Childhood Medicaid Coverage and Later Life Health Care Utilization |
| By Sarah Miller; University of Michigan |
| Presented by: Sarah Miller, University of Michigan |
| Discussant: Jason Abaluck, Yale SOM |
| Optimal Guidelines and Physician Decision-making |
| By Jason Abaluck; Yale SOM Leila Agha; Boston University David Chan; Stanford University |
| Presented by: Jason Abaluck, Yale SOM |
| Discussant: Adam Sacarny, Robert Wood Johnson Foundation |
| Patient Cost-Sharing and Healthcare Utilization in Early Childhood: Evidence from a Regression Discontinuity Design |
| By Tzu-Ting Yang; Academia Sinica Hsing-Wen Han; Tamkang University Hsien-Ming Lien; National Cheng-Chi University |
| Presented by: Tzu-Ting Yang, Academia Sinica |
| Discussant: Timothy Layton, Harvard Medical School |
| Session 43: Tax Law and Tax Policy November 20, 2015 8:30 to 10:00 |
| Session Chair: John Brooks, Georgetown University Law Center |
| Choosing Between the Estate Tax and Basis Carryover Regime of 2010 |
| By Robert Gordon; Twenty-first Securities David Joulfaian; US Department of the Treasury James Poterba; MIT |
| Presented by: David Joulfaian, US Department of the Treasury |
| Discussant: Michael Simkovic, Fordham University School of Law; Seton Hall University School of Law |
| Treasury's Retroactivity |
| By Kristin Hickman; University of Minnesota Law School |
| Presented by: Kristin Hickman, University of Minnesota Law School |
| Discussant: David Hasen, University of Colorado |
| The Limited Liability Tax |
| By Michael Simkovic; Fordham University School of Law; Seton Hall University School of Law |
| Presented by: Michael Simkovic, Fordham University School of Law; Seton Hall University School of Law |
| Discussant: Mirit Eyal-Cohen, University of Alabama |
| The Definitions of Income |
| By John Brooks; Georgetown University Law Center |
| Presented by: John Brooks, Georgetown University Law Center |
| Discussant: David Hasen, University of Colorado |
| Session 44: Foreign Cash and Earnings November 20, 2015 8:30 to 10:00 |
| Session Chair: Petro Lisowsky, University of Illinois Urbana-Champaign |
| Implicit Taxes of U.S. Domestic and Multinational Firms Over the Past Quarter-Century |
| By James Chyz; University of Tennessee LeAnn Luna; University of Tennessee Hannah Smith; The University of Tennessee |
| Presented by: James Chyz, University of Tennessee |
| Discussant: Andrew Bird, Carnegie Mellon University |
| Income Shifting under Losses |
| By Arnt Ove Hopland; Norwegian University of Science & Technology Petro Lisowsky; University of Illinois Urbana-Champaign Mohammed Mardan; ETH Zurich Dirk Schindler; Norwegian School of Economics |
| Presented by: Arnt Hopland, Norwegian School of Economics (NHH) |
| Discussant: Andrew Bird, Carnegie Mellon University |
| Do Foreign Cash Holdings Influence the Cost of Debt? |
| By Dan Dhaliwal; The University of Arizona Matthew Erickson; University of Arizona Nathan Goldman; The University of Arizona Linda Krull; University of Oregon |
| Presented by: Nathan Goldman, The University of Arizona |
| Discussant: Sonja Rego, Indiana University |
| Are Firms Stockpiling Foreign Earnings? |
| By Margot Howard; University of North Carolina |
| Presented by: Margot Howard, University of North Carolina |
| Discussant: Sonja Rego, Indiana University |
| Session 45: International Corporate Tax Policy November 20, 2015 8:30 to 10:00 |
| Session Chair: Kimberly Clausing, Reed College |
| Destination-Based Cash-Flow Taxation: A Critical Appraisal |
| By Wei Cui; University of British Columbia |
| Presented by: Wei Cui, University of British Columbia |
| Discussant: Alan Auerbach, University of California, Berkeley |
| Corporate Tax Incidence with Excess Profits |
| By Jennifer Gravelle; Congressional Budget Office |
| Presented by: Jennifer Gravelle, Congressional Budget Office |
| Discussant: Alan Auerbach, University of California, Berkeley |
| Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent |
| By Harry Grubert; U.S. Treasury Department Rosanne Altshuler; Rutgers University |
| Presented by: Rosanne Altshuler, Rutgers University |
| Discussant: Stephen Shay, Harvard Law School |
| The Crossroads Versus the Seesaw: Getting a "Fix" on Recent International Tax Policy Developments |
| By Daniel Shaviro; New York University |
| Presented by: Daniel Shaviro, New York University |
| Discussant: Stephen Shay, Harvard Law School |
| Session 46: U.S. Wealth Inequality Measurement November 20, 2015 8:30 to 10:00 |
| Session Chair: Emmanuel Saez, UC Berkeley |
| Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data |
| By Emmanuel Saez; UC Berkeley Gabriel Zucman; London School of Economics |
| Presented by: Emmanuel Saez, UC Berkeley |
| Discussant: Wojciech Kopczuk, Columbia University |
| Measuring Income and Wealth at the Top Using Administrative and Survey Data |
| By Jesse Bricker; Federal Reserve Board Alice Henriques; Federal Reserve Board of Governors Jacob Krimmel; Federal Reserve Board John Sabelhaus; Federal Reserve Board of Governors |
| Presented by: Jesse Bricker, Federal Reserve Board |
| Discussant: Brian Raub, IRS |
| What Do We Know About the Evolution of Top Wealth Shares in the United States? |
| By Wojciech Kopczuk; Columbia University |
| Presented by: Wojciech Kopczuk, Columbia University |
| Discussant: John Sabelhaus, Federal Reserve Board of Governors |
| A New Look at Personal Wealth: Leveraging New Data on the Longevity of High Wealth Individuals |
| By Brian Raub; IRS Barry Johnson; IRS |
| Presented by: Brian Raub, IRS |
| Discussant: Emmanuel Saez, UC Berkeley |
| Session 47: State Business Taxation November 20, 2015 8:30 to 10:00 |
| Session Chair: David Merriman, University of Illinois |
| State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data |
| By Xavier Giroud; MIT Joshua Rauh; Stanford University |
| Presented by: Joshua Rauh, Stanford University |
| Discussant: David Merriman, University of Illinois |
| To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income |
| By Alexander Ljungqvist; New York University Michael Smolyansky; Federal Reserve Board of Governors |
| Presented by: Michael Smolyansky, Federal Reserve Board of Governors |
| Discussant: David Merriman, University of Illinois |
| State Taxes and Spatial Misallocation |
| By Pablo Fajgelbaum; UCLA Eduardo Morales; Princeton University Juan Carlos Suarez Serrato; Duke University Owen Zidar; University of Chicago |
| Presented by: Juan Carlos Suarez Serrato, Duke University |
| Discussant: David Merriman, University of Illinois |
| Do State Policies Undermine Federal Investment Incentives? Evidence from Bonus Depreciation |
| [slides] |
| By Eric Ohrn; Grinnell College |
| Presented by: Eric Ohrn, Grinnell College |
| Discussant: Xavier Giroud, MIT |
| Session 48: New Perspectives on Optimal Tax Policy #3 November 20, 2015 8:30 to 10:00 |
| Session Chair: Matthew Weinzierl, Harvard Business School |
| Popular Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation |
| By Matthew Weinzierl; Harvard Business School |
| Presented by: Matthew Weinzierl, Harvard Business School |
| Discussant: Stefanie Stantcheva, Harvard University |
| Well-being poverty and labor income taxation |
| By Francois Maniquet; CORE, Université Catholique de Louvain Dirk Neumann; CORE, Université catholique de Louvain |
| Presented by: Francois Maniquet, CORE, Université Catholique de Louvain |
| Discussant: Stefanie Stantcheva, Harvard University |
| Jointly Optimal Income Taxes for Different Types of Income |
| By Johannes Hermle; University of Bonn Andreas Peichl; University of Mannheim |
| Presented by: Andreas Peichl, University of Mannheim |
| Discussant: Matthew Weinzierl, Harvard Business School |
| Screening with Endogenous Preferences |
| By Lizi Chen; MIT Casey Rothschild; Wellesley College |
| Presented by: Casey Rothschild, Wellesley College |
| Discussant: Matthew Weinzierl, Harvard Business School |
| Session 49: Design of the EITC November 20, 2015 8:30 to 10:00 |
| Session Chair: Stephen Holt, HoltSolutions |
| Getting ahead versus getting by with the Earned Income Tax Credit |
| By Sarah Halpern-Meekin; University of Wisconsin Laura Tach; Cornell University Kathryn Edin; Johns Hopkins University |
| Presented by: Sarah Halpern-Meekin, University of Wisconsin |
| Discussant: Dylan Bellisle, University of Chicago |
| Alternatives to the Lump Sum: New Developments in Crafting an EITC Periodic Payment Option |
| By Stephen Holt; HoltSolutions |
| Presented by: Stephen Holt, HoltSolutions |
| Discussant: Samara Gunter, Colby College |
| Reimagining the Earned Income Tax Credit – An Evaluation of the Chicago Earned Income Tax Credit Periodic Payment Pilot |
| By Ruby Mendenhall; University of Illinois at Urbana-Champai |
| Presented by: Ruby Mendenhall, University of Illinois at Urbana-Champai |
| Discussant: Samara Gunter, Colby College |
| Are In-Work Tax Credits Effective in the Presence of Generous Public Assistance? Evidence from the 1975 Earned Income Tax Credit |
| By Jacob Bastian; University of Michigan |
| Presented by: Jacob Bastian, University of Michigan |
| Discussant: Samara Gunter, Colby College |
| Session 50: Social Insurance November 20, 2015 8:30 to 10:00 |
| Session Chair: Michael Gideon, U.S. Census Bureau |
| Household Responses to Severe Health Shocks and the Design of Social Insurance |
| By Itzik Fadlon; Harvard University |
| Presented by: Itzik Fadlon, Harvard University |
| Discussant: Kevin Mumford, Purdue University |
| Unemployment Insurance and Worker Mobility |
| By Laura Kawano; Treasury Department Ryan Nunn; U.S. Department of the Treasury |
| Presented by: Ryan Nunn, U.S. Department of the Treasury |
| Discussant: Kevin Mumford, Purdue University |
| Long-Term Care Insurance and the Family |
| By Corina Mommaerts; Yale University |
| Presented by: Corina Mommaerts, Yale University |
| Discussant: Nadia Karamcheva, Urban Institute |
| Interstate Differences in Pension Vesting Rules, K-12 Teacher Experience, and Teacher Exit |
| By Leslie Papke; Michigan State University Daniel Litwok; Michigan State University |
| Presented by: Leslie Papke, Michigan State University |
| Discussant: Trevor Gallen, University of Chicago |
| Session 51: Local Public Finance November 20, 2015 10:15 to 11:45 |
| Session Chair: Francois Vaillancourt, Universite de Montreal |
| The Effect of Tax and Expenditure Limitations on Voluntary Contributions to Public Schools |
| By Ashlyn Nelson; Indiana University |
| Presented by: Ashlyn Nelson, Indiana University |
| Discussant: Francois Vaillancourt, Universite de Montreal |
| Incidence, Optimal Use and Rationale of Place-Based Job Creation Programs |
| By Sachiko Kazekami; Chukyo University |
| Presented by: Sachiko Kazekami, Chukyo University |
| Discussant: Enda Hargaden, University of Michigan |
| Local Government Fiscal Deficit and Strategic Public Asset Management in Developing Countries: Evidence from China |
| By G. Nathan Dong; Columbia University Zigan Wang; Columbia University |
| Presented by: G. Nathan Dong, Columbia University |
| Discussant: Andrew Hayashi, University of Virginia |
| Incidence of Taxes and Governemnt Expenditures at the Subnational level; evidence for Quebec in 2007 |
| By Francois Vaillancourt; Universite de Montreal |
| Presented by: Francois Vaillancourt, Universite de Montreal |
| Discussant: Daniel Reck, University of Michigan |
| Session 52: Law and Economics of Tax Rules November 20, 2015 10:15 to 11:45 |
| Session Chair: David Walker, Boston University |
| Beyond Head of Household: Rethinking the Taxation of Single Parents |
| By Jacob Goldin; Stanford Law School Zachary Liscow; Yale University |
| Presented by: Jacob Goldin, Stanford Law School |
| Discussant: Conor Clarke, Yale Law School |
| Revisiting the Taxation of Fringe Benefits |
| By Jay Soled; Rutgers Business School Kathleen Thomas; UNC School of Law |
| Presented by: Kathleen Thomas, UNC School of Law |
| Discussant: David Walker, Boston University |
| Googling a Free Lunch: The Taxation of Fringe Benefits |
| By Yehonatan Givati; Hebrew University |
| Presented by: Yehonatan Givati, Hebrew Univeirsity |
| Discussant: David Walker, Boston University |
| Rational Decisions Under Legal Uncertainty |
| By Alex Raskolnikov; Columbia University |
| Presented by: Alex Raskolnikov, Columbia University |
| Discussant: Jacob Goldin, Stanford Law School |
| Session 53: Fiscal Rules, Transparency, and Accountability November 20, 2015 10:15 to 11:45 |
| Session Chair: Bo Zhao, Federal Reserve Bank of Boston |
| Transparency in Public Debt Disclosure under GASB 44: An Empirical Analysis of Discrepancy in Reported U.S. State Debt |
| By Bo Zhao; Federal Reserve Bank of Boston Wen Wang; Indiana University-Purdue University Indianapolis |
| Presented by: Bo Zhao, Federal Reserve Bank of Boston |
| Discussant: Justin Ross, Indiana University |
| Do troubled times invite cloudy budget reporting? The determinants of General Fund expenditure share in U.S. states |
| By Nancy Hudspeth; California State University Stanislaus David Merriman; University of Illinois Richard Dye; Universty of Illinois at Chicago Andrew Crosby; University of Illinois at Chicago |
| Presented by: Nancy Hudspeth, California State University Stanislaus |
| Discussant: James Alt, Harvard University |
| Consequences of State Balanced Budget Restrictions: Fiscal Constraints or Accounting Manipulations? |
| By Anna Costello; Massachusetts Institute of Technology Reining Petacchi; MIT Joseph Weber; MIT |
| Presented by: Reining Petacchi, MIT |
| Discussant: Justin Ross, Indiana University |
| New Indicators of Fiscal Transparency: A Database Derived from Government Finance Statistics |
| By Rachel Wang; International Monetary Fund |
| Presented by: Rachel Wang, International Monetary Fund |
| Discussant: James Alt, Harvard University |
| Session 54: Policymaking in the Face of Uncertainty November 20, 2015 10:15 to 11:45 |
| Session Chair: David Kamin, New York University |
| In Good Times and Bad: Designing Legislation That Responds to Fiscal Uncertainty |
| By David Kamin; New York University |
| Presented by: David Kamin, New York University |
| Discussant: Daniel Shaviro, New York University |
| FISCAL UNCERTAINTY AND HOW TO DEAL WITH IT |
| By Alan Auerbach; University of California, Berkeley |
| Presented by: Alan Auerbach, University of California, Berkeley |
| Discussant: Daniel Shaviro, New York University |
| Political Uncertainty in the Law |
| By Jason Oh; UCLA School of Law |
| Presented by: Jason Oh, UCLA School of Law |
| Discussant: Donald Marron, Urban Institute |
| The Uncertainty of Long-Term Budget Projections |
| By Benjamin Page; CBO |
| Presented by: Benjamin Page, CBO |
| Discussant: Donald Marron, Urban Institute |
| Discussants: 1 Daniel Shaviro, New York University 2 Donald Marron, Urban Institute |
| Session 55: Measuring inequality November 20, 2015 10:15 to 11:45 |
| Session Chair: Gerald Auten, U.S. Treasury Department |
| Changes in the Distribution of After-Tax Wealth: Has Income Tax Policy Increased Wealth Inequality? |
| By Kevin Moore; Federal Reserve Board Adam Looney; Brookings Institution |
| Presented by: Kevin Moore, Federal Reserve Board |
| Discussant: Alice Henriques, Federal Reserve Board of Governors |
| Use and Misuse of Tax Data to Measure Income Inequality and Mobility |
| By Gerald Auten; U.S. Treasury Department Joseph Sullivan; Harvard Law School |
| Presented by: Gerald Auten, U.S. Treasury Department |
| Discussant: John Sabelhaus, Federal Reserve Board of Governors |
| Family income inequality dynamics in the US 1967-2007: Disentangling impacts of earnings correlation, joint labor supply and assortative mating |
| By Koen Decancq; University of Antwerp Andreas Peichl; University of Mannheim Philippe Van Kerm; Luxembourg Institute of Socio-Economic Research |
| Presented by: Andreas Peichl, University of Mannheim |
| Discussant: Ricardo Perez-Truglia, Microsoft Research |
| Discussants: 1 Alice Henriques, Federal Reserve Board of Governors 2 John Sabelhaus, Federal Reserve Board of Governors 3 Ricardo Perez-Truglia, Microsoft Research |
| Session 56: Topics in School Finance November 20, 2015 10:15 to 11:45 |
| Session Chair: Eric Brunner, University of Connecticut |
| Fiscal Centralization, School District Employment, and Property Values |
| By John Foster; Southern Illinois University Edwardsville Eugenia Toma; University of Kentucky |
| Presented by: Eugenia Toma, University of Kentucky |
| Discussant: Kim Rueben, Urban Institute |
| The Impact of Immigrant Inflows on Public Education Spending |
| By Qinping Feng; University of Illinois, Urbana-Champaign |
| Presented by: Qinping Feng, University of Illinois, Urbana-Champaign |
| Discussant: Kim Rueben, Urban Institute |
| How do School Districts Respond to Statewide Finance Reform? Evidence from Pennsylvania |
| By Matthew Steinberg; University of Pennsylvania |
| Presented by: Matthew Steinberg, University of Pennsylvania |
| Discussant: John Mikesell, Indiana University |
| The Impact of Local Option Sales Taxes on School Infrastructure Spending and Long-term Debt: Evidence from Georgia |
| By Eric Brunner; University of Connecticut david Schwegman; University of Connecticut |
| Presented by: Eric Brunner, University of Connecticut |
| Discussant: John Mikesell, Indiana University |
| Session 57: Problems with Pools: Cross-Subsidies, Universal Service, and Political Economy November 20, 2015 10:15 to 11:45 |
| Session Chair: Brian Galle, Boston College |
| When are Cross-Subsidies Efficient? |
| By John Brooks; Georgetown University Law Center Brian Galle; Boston College |
| Presented by: John Brooks, Georgetown University Law Center |
| Discussant: Itzik Fadlon, Harvard University |
| Price subsidies, social insurance and the design of redistributive policies |
| By Helmuth Cremer; University of Toulouse |
| Presented by: Helmuth Cremer, University of Toulouse |
| Discussant: Louis Kaplow, Harvard University |
| Using Participant Behavior to Measure the Value of Social Programs: The Case of Medicaid |
| By Trevor Gallen; University of Chicago |
| Presented by: Trevor Gallen, University of Chicago |
| Discussant: Keith Ericson, Boston University |
| Session 58: New Evidence on Tax Policy From Administrative Data November 20, 2015 10:15 to 11:45 |
| Session Chair: Joel Slemrod, University of Michigan |
| Behavioral Responses to Taxation: Preliminary Evidence from the 2013 Tax Increase |
| By Emmanuel Saez; UC Berkeley |
| Presented by: Emmanuel Saez, UC Berkeley |
| Discussant: John Friedman, Brown University and NBER |
| How Sensitive Are Taxpayers to Marginal Tax Rates? Evidence from Income Bunching in the United States |
| By Andrew Whitten; Georgetown University & Joint Committee on Taxation Jacob Mortenson; Georgetown University & Joint Committee on Taxation |
| Presented by: Andrew Whitten, Georgetown University & Joint Committee on Taxation |
| Discussant: John Friedman, Brown University and NBER |
| The Impact of Income Volatility on Measured Cross-Section Inequality |
| By Michael Parisi; Internal Revenue Service John Sabelhaus; Federal Reserve Board of Governors Jeffrey Thompson; Federal Reserve Board of Governors |
| Presented by: Jeffrey Thompson, Federal Reserve Board of Governors |
| Discussant: John Friedman, Brown University and NBER |
| Who Panicked During the Crash of 2008-9? Evidence from Tax Return Data on Daily Sales of Stock |
| By Jeffrey Hoopes; The Ohio State University Pat Langetieg; IRS Stefan Nagel; University of Michigan Daniel Reck; University of Michigan Joel Slemrod; University of Michigan Bryan Stuart; University of Michigan |
| Presented by: Joel Slemrod, University of Michigan |
| Discussant: John Friedman, Brown University and NBER |
| Session 59: Tax Compliance November 20, 2015 10:15 to 11:45 |
| Session Chair: Yulia Paramonova, National Research University Higher School of Economics in St. Petersburg |
| How Taxing Is Tax Filing? Leaving Money on the Table Because of Compliance Costs. |
| By Youssef Benzarti; University of California, Berkeley |
| Presented by: Youssef Benzarti, University of California, Berkeley |
| Discussant: Miguel Almunia, University of Warwick |
| Collateral Tax Sanctions: A Way to Correlate Punishment with Ability |
| By Yulia Paramonova; National Research University Higher School of Economics in St. Petersburg |
| Presented by: Yulia Paramonova, National Research University Higher School of Economics in St. Petersburg |
| Discussant: Mark Phillips, University of Southern California |
| The use of field experiments to increase tax compliance |
| By Michael Hallsworth; Imperial College London |
| Presented by: Michael Hallsworth, Imperial College London |
| Discussant: Carlos Scartascini, Inter-American Development Bank |
| Session 60: NTA: The Next Generation November 20, 2015 10:15 to 11:45 |
| Session Chair: Carlianne Patrick, Georgia State University |
| Session 61: Volatility November 21, 2015 8:30 to 10:00 |
| Session Chair: Howard Chernick, Hunter College and the Graduate Center, City Univ of NY |
| Income Taxes, Consumption Taxes, and State Tax volatility: the case of the Great Recession |
| By Howard Chernick; Hunter College and the Graduate Center, City Univ of NY |
| Presented by: Howard Chernick, Hunter College and the Graduate Center, City Univ of NY |
| Discussant: Nathan Seegert, University of Utah |
| Are Municipal Governments Slack-Maximizing Bureaucracies? Examining the Impact of Tax Revenue Volatility on Municipal Financial Slack Accumulation |
| By Min Su; Georgia State University Bart Hildreth; Andrew Young School of Policy Studies |
| Presented by: Min Su, Georgia State University |
| Discussant: David Coyne, UCSD |
| Investments and maintenance: Easy targets when governments cut budgets? |
| By Lars-Erik Borge |
| Presented by: Lars-Erik Borge, |
| Discussant: Nathan Seegert, University of Utah |
| Form of Government and Spending in the Great Recession |
| By Evgenia Gorina; University of Texas at Dallas |
| Presented by: Evgenia Gorina, University of Texas at Dallas |
| Discussant: David Coyne, UCSD |
| Session 62: Medicare Policy November 21, 2015 8:30 to 10:00 |
| Session Chair: Marika Cabral, University of Texas |
| Does Privatized Health Insurance Benefit Patients or Producers? Evidence from Medicare Advantage |
| By Marika Cabral; University of Texas Michael Geruso; Dept. of Economics Neale Mahoney; University of Chicago |
| Presented by: Marika Cabral, University of Texas |
| Discussant: Sarah Miller, University of Michigan |
| Upcoding or Selection? Evidence from Medicare on Squishy Risk Adjustment |
| By Michael Geruso; Dept. of Economics Timothy Layton; Harvard Medical School |
| Presented by: Timothy Layton, Harvard Medical School |
| Discussant: Julian Reif, University of Illinois at Urbana-Champaign |
| Did Medicare Part D Reduce Mortality? |
| By Julian Reif; University of Illinois at Urbana-Champaign |
| Presented by: Julian Reif, University of Illinois at Urbana-Champaign |
| Discussant: Jeffrey Clemens, University of California at San Diego |
| Session 63: Tax Policy with “Behavioral” Agents: Theory and Evidence November 21, 2015 8:30 to 10:00 |
| Session Chair: Ilyana Kuziemko, Princeton |
| GOVERNMENT POLICY AND LABOR SUPPLY WITH MYOPIC OR TARGETED SAVINGS DECISIONS |
| By Louis Kaplow; Harvard University |
| Presented by: Louis Kaplow, Harvard University |
| Discussant: Stefanie Stantcheva, Harvard University |
| Passive Saving Over the Life Cycle |
| By Nick Nielsen; University of Copenhagen Daniel Reck; University of Michigan |
| Presented by: Daniel Reck, University of Michigan |
| Discussant: Stefanie Stantcheva, Harvard University |
| Timing is Money: Does Lump-Sum Payment of Tax Credits Induce High-Cost Borrowing? |
| By Lauren Jones; University of Toronto Katherine Michelmore; University of Michigan |
| Presented by: Katherine Michelmore, University of Michigan |
| Discussant: Stefanie Stantcheva, Harvard University |
| Regressive Sin Taxes |
| By Benjamin Lockwood; Harvard University Dmitry Taubinsky; Harvard |
| Presented by: Dmitry Taubinsky, Berkeley |
| Discussant: Stefanie Stantcheva, Harvard University |
| Session 64: Fiscal Federalism, Multilateralism, and Tax Law Design November 21, 2015 8:30 to 10:00 |
| Session Chair: Daniel Shaviro, New York University |
| Federal collection of state individual income taxes |
| By Daniel Schaffa; University of Michigan |
| Presented by: Daniel Schaffa, University of Michigan |
| Discussant: Brian Galle, Boston College |
| Corrective Progressivity |
| By Eric Kades; William & Mary Law School |
| Presented by: Eric Kades, William & Mary Law School |
| Discussant: Brian Galle, Boston College |
| Fiscal Federalism from the Subnational Government Perspective: Tax Reform for the U.S. States |
| By David Gamage; UC Berkeley Darien Shanske; UC Hastings College of Law |
| Presented by: David Gamage, UC Berkeley |
| Discussant: Daniel Shaviro, New York University |
| The New International Tax Diplomacy |
| By Itai Grinberg; Georgetown Law |
| Presented by: Itai Grinberg, Georgetown Law |
| Discussant: Daniel Shaviro, New York University |
| Session 65: International Tax Policy, Reform and Innovation November 21, 2015 8:30 to 10:00 |
| Session Chair: Kevin Markle, University of Iowa |
| Territorial Tax Reforms, Tax Sparing Agreements, and Foreign Direct Investment |
| By celine azemar; University of Glasgow Dhammika Dharmapala; University of Chicago |
| Presented by: Dhammika Dharmapala, University of Chicago |
| Discussant: Jane Gravelle, Library of Congress |
| CROSS-COUNTRY EVIDENCE ON THE PRELIMINARY EFFECTS OF PATENT BOX REGIMES ON PATENT ACTIVITY AND OWNERSHIP |
| By Sebastien Bradley; Drexel University, LeBow College of Business Estelle Dauchy; New Economic School Leslie robinson; Darthmouth College |
| Presented by: Leslie Robinson, Dartmouth College |
| Discussant: Kevin Markle, University of Iowa |
| International R&D Sourcing and Knowledge Spillover: Evidence from OECD Patent Owners |
| By Sophia Chen; International Monetary Fund Estelle Dauchy; New Economic School |
| Presented by: Estelle Dauchy, New Economic School |
| Discussant: Jane Gravelle, Library of Congress |
| Session 66: Government Influence through Direct Participation November 21, 2015 8:30 to 10:00 |
| Session Chair: Marit Rehavi, University of British Columbia |
| The Anatomy of Physician Payments |
| By Jeffrey Clemens; University of California at San Diego Joshua Gottlieb; University of British Columbia Timea Laura Molnar; University of British Columbia |
| Presented by: Joshua Gottlieb, University of British Columbia |
| Discussant: Marit Rehavi, University of British Columbia |
| Estimating the Effect of Potential Entry on Market Outcomes Using a Licensure Threshold. |
| By Gastón Illanes; PUC Sarah Moshary |
| Presented by: Sarah Moshary, |
| Discussant: Katherine Baicker, Harvard University |
| How do Hospitals Respond to Financial Pain? |
| By Lori Timmins; Mathematica |
| Presented by: Lori Timmins, Mathematica |
| Discussant: Erin Johnson, MIT |
| Session 67: Tax Forms, Publications, and Compliance November 21, 2015 8:30 to 10:00 |
| Session Chair: Leigh Osofsky, University of Miami |
| User-Friendly Taxpaying |
| By Kathleen Thomas; UNC School of Law |
| Presented by: Kathleen Thomas, UNC School of Law |
| Discussant: Larry Zelenak, Duke University School of Law |
| Administrative Simplifications and the Tax Law |
| By Leigh Osofsky; University of Miami Joshua Blank; NYU School of Law |
| Presented by: Leigh Osofsky, University of Miami |
| Discussant: Kristin Hickman, University of Minnesota Law School |
| Your Biggest Refund, Guaranteed? Tax Filing Method and Reported Tax Liability |
| By Samara Gunter; Colby College |
| Presented by: Samara Gunter, Colby College |
| Discussant: Kristin Hickman, University of Minnesota Law School |
| Using the 'Smart Return' to Reduce Tax Evasion |
| By Joe Bankman; Stanford Law School Joel Slemrod; University of Michigan |
| Presented by: Joe Bankman, Stanford Law School |
| Discussant: Larry Zelenak, Duke University School of Law |
| Session 68: Effects of Education Finance Policies: New Evidence from Administrative Data November 21, 2015 8:30 to 10:00 |
| Session Chair: John Friedman, Brown University and NBER |
| The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid |
| By Caroline Hoxby; Stanford University George Bulman; UCSC |
| Presented by: Caroline Hoxby, Stanford University |
| Discussant: David Deming, Harvard University |
| The Long-Run Effects of Merit Aid: Evidence from the Cal-Grant |
| By Eric Bettinger; Stanford University Oded Gurantz; Stanford University Laura Kawano; Treasury Department Bruce Sacerdote; Dartmouth College |
| Presented by: Laura Kawano, Treasury Department |
| Discussant: David Deming, Harvard University |
| Tax Knowledge and College: Do IRS Reminders Affect Tax-Based Aid Use? |
| By John Guyton; Internal Revenue Service Dayanand Manoli; UT Austin Brenda Schafer; Internal Revenue Service Michael Sebastiani; Internal Revenue Service Nicholas Turner; U.S. Department of the Treasury |
| Presented by: Dayanand Manoli, UT Austin |
| Discussant: David Deming, Harvard University |
| Session 69: Accounting Research and Political Economy November 21, 2015 8:30 to 10:00 |
| Session Chair: Petro Lisowsky, University of Illinois Urbana-Champaign |
| Can Revenue Authorities Constrain Tax-Induced Income Shifting in A Politically Controlled Economy? |
| By Kenny Lin; Lingnan University Lillian Mills; University of Texas at Austin Fang Zhang; Hong Kong Baptist University Yongbo Li; Lingnan University |
| Presented by: Lillian Mills, University of Texas at Austin |
| Discussant: Edmund Outslay, Michigan State University |
| The Political Economy of Corporate Tax Avoidance |
| By Qiao Liu; Guanghua School of Management, Peking Un Wei Luo; Peking University Pingui Rao; Jinan University |
| Presented by: Wei Luo, Peking University |
| Discussant: Edmund Outslay, Michigan State University |
| The role of political connections in mitigating political uncertainty: evidence from firm specific investment |
| By Laura Wellman |
| Presented by: Laura Wellman, |
| Discussant: John Barrick, Brigham Young University |
| Determinants and Economic Consequences of Firm Participation at Policy-Related Congressional Hearings |
| By Vishal Baloria; Boston College |
| Presented by: Vishal Baloria, Boston College |
| Discussant: John Barrick, Brigham Young University |
| Session 70: Clean Energy Tax Policy November 21, 2015 8:30 to 10:00 |
| Session Chair: Joseph Aldy, Harvard University |
| The Implications of Heterogeneity for the Regulation of Energy-Consuming Durable Goods |
| By Christopher Knittel; MIT |
| Presented by: Christopher Knittel, MIT |
| Discussant: Richard Sweeney, |
| Offsetting Carbon Tax Burdens On Low-Income Households Through EITC Expansions |
| By Aparna Mathur; American Enterprise Institute Adele Morris; Brookings Institution |
| Presented by: Aparna Mathur, American Enterprise Institute |
| Discussant: Kelsey Jack, Tufts University |
| Protecting U.S. Manufacturing Competitiveness under a Carbon Tax: Policy Design Options and Impacts of a Border Tax Adjustment |
| By John Agan Joseph Aldy; Harvard University Wesley Look Gilbert Metcalf; Tufts University |
| Presented by: Wesley Look, |
| Discussant: Kelsey Jack, Tufts University |
| Capital versus Output Subsidies: Implications of Alternative Incentives for Wind Investment |
| By Joseph Aldy; Harvard University Todd Gerarden; Harvard University Richard Sweeney |
| Presented by: Joseph Aldy, Harvard University |
| Discussant: Richard Sweeney, |
| Session 71: Income Responses to Health Coverage November 21, 2015 10:15 to 11:45 |
| Session Chair: Jeffrey Clemens, University of California at San Diego |
| What Costs Come with the Safety Net's Complexity? Evidence from the Medicaid Notch and the Minimum Wage |
| By Jeffrey Clemens; University of California at San Diego Michael Wither; UC San Diego |
| Presented by: Jeffrey Clemens, University of California at San Diego |
| Discussant: Marika Cabral, University of Texas |
| Earnings Responses to Incentives in the Affordable Care Act: Evidence from Tax Data |
| By Bradley Heim; Indiana University Gillian Hunter; US Treasury Adam Isen; U.S. Department of the Treasury Ithai Lurie; U.S. Department of the Treasury Shanthi Ramnath; U.S. Department of the Treasury |
| Presented by: Adam Isen, U.S. Department of the Treasury |
| Discussant: Keith Ericson, Boston University |
| Medicaid or Subsidized Commercial Insurance? Evidence from Income Manipulation around the ACA Medicaid Expansion’s Eligibility Thresholds |
| By Keith Ericson; Boston University |
| Presented by: Keith Ericson, Boston University |
| Discussant: Adam Isen, U.S. Department of the Treasury |
| Session 72: Assessing the Affordable Care Act: A Roundtable Discussion of Lessons from and for Public Finance November 21, 2015 10:15 to 11:45 |
| Session Chair: Brian Galle, Boston College |
| Roundtable: “Assessing the Affordable Care Act: Lessons from and for Public Finance” |
| By Katherine Baicker; Harvard University Casey Mulligan; University of Chicago Mark Pauly; The Wharton School, University of Pennsylvania |
| Presented by: Katherine Baicker, Harvard University |
| Casey Mulligan, University of Chicago |
| Discussant: David Gamage, UC Berkeley |
| Session 73: Attitudes Toward Tax Payment and Policy November 21, 2015 10:15 to 11:45 |
| Session Chair: Raymond Fisman, Boston University |
| Tax Aversion in Labor Supply |
| By Judd Kessler; The Wharton School, University of Pennsy |
| Presented by: Judd Kessler, The Wharton School, University of Pennsy |
| Discussant: Brigitte Madrian, Harvard University |
| Distributional Preferences and Political Behavior |
| By Raymond Fisman; Columbia University Pamela Jakiela; University of Maryland Shachar Kariv; University of California, Berkeley |
| Presented by: Raymond Fisman, Boston University |
| Discussant: Brigitte Madrian, Harvard University |
| Should Internalities Be Taxed Like Externalities? |
| By Donald Marron; Urban Institute |
| Presented by: Donald Marron, Urban Institute |
| Discussant: Brigitte Madrian, Harvard University |
| Session 74: International Tax Planning November 21, 2015 10:15 to 11:45 |
| Session Chair: Susan Morse, University of Texas School of Law |
| The Importance of Aggressive Tax Planning to the Diversion of Corporate Resources: Evidence from Chinese Public Firms |
| By Andrew Bauer; University of Illinois at Urbana-Champaign Junxiong Fang; FuDan Jeffrey Pittman; Memorial University of Newfoundland Yinqi Zhang; American University Yuping Zhao; University of Houston |
| Presented by: Andrew Bauer, University of Illinois at Urbana-Champaign |
| Discussant: Eric Ohrn, Grinnell College |
| Taxes, Investors, and Managers: Exploring the Taxation of Foreign Investors in U.S. REITs |
| By Margot Howard; University of North Carolina Katherine Pancak; University of Connecticut Douglas Shackelford; University of North Carolina |
| Presented by: Margot Howard, University of North Carolina |
| Discussant: Lillian Mills, University of Texas at Austin |
| Tax Savings for U.S.-Centered Multinationals With Non-U.S. Incorporation Locations |
| By Eric Allen; University of Southern California Susan Morse; University of Texas School of Law |
| Presented by: Susan Morse, University of Texas School of Law |
| Discussant: Jeri Seidman, University of Texas |
| Session 75: International Profit-Shifting and Organization Planning November 21, 2015 10:15 to 11:45 |
| Session Chair: Tim Dowd, Joint Committee on Taxation, U.S. Congre |
| What happens to taxable income when firms become multinationals? Profit-shifting and unobserved firm specific effects |
| By Arnt Hopland; Norwegian School of Economics (NHH) |
| Presented by: Arnt Hopland, Norwegian School of Economics (NHH) |
| Discussant: Christine Dobridge, Federal Reserve Board |
| Exploring the Composition of the Cost of Profit Shifting |
| By Molly Saunders-Scott; Congressional Budget Office |
| Presented by: Molly Saunders-Scott, Congressional Budget Office |
| Discussant: Leslie Robinson, Dartmouth College |
| Corporate Organization in the Wake of the Homeland Reinvestment Act of 2004: A Longer Term Perspective |
| By Tim Dowd; Joint Committee on Taxation, U.S. Congress Paul Landefeld; Joint Committee on Taxation Anne Moore; Joint Committee on Taxation |
| Presented by: Paul Landefeld, Joint Committee on Taxation |
| Discussant: Christine Dobridge, Federal Reserve Board |
| Corporate Tax Havens and Shareholder Value |
| By Morten Bennedsen; INSEAD Stefan Zeume; University of Michigan |
| Presented by: Stefan Zeume, University of Michigan |
| Discussant: Christine Dobridge, Federal Reserve Board |
| Session 76: Incidence of Firm Taxes November 21, 2015 10:15 to 11:45 |
| Session Chair: Clemens Fuest, Centre for European Economic Research (Z |
| Cigarette Taxes and Producer Surplus |
| [slides] |
| By Kyle Rozema; Cornell University |
| Presented by: Kyle Rozema, Cornell University |
| Discussant: Helmuth Cremer, University of Toulouse |
| The Incidence of Corporate Income Tax on Wages in Canada, 1997-2013 |
| By Francois Vaillancourt; Universite de Montreal |
| Presented by: Francois Vaillancourt, Universite de Montreal |
| Discussant: Aparna Mathur, American Enterprise Institute |
| Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China |
| By Clemens Fuest; Centre for European Economic Research (Z Li Liu; University of Oxford |
| Presented by: Clemens Fuest, Centre for European Economic Research (Z |
| Discussant: Aparna Mathur, American Enterprise Institute |
| Firm types and heterogeneous consumption-tax incidence |
| By Jarkko Harju; VATT Institute for Economic Research Tuomas Kosonen; VATT, Government institute for economic research Oskar Skans; Uppsala University |
| Presented by: Tuomas Kosonen, VATT, Government institute for economic research |
| Discussant: Helmuth Cremer, University of Toulouse |
| Session 77: Higher Education November 21, 2015 10:15 to 11:45 |
| Session Chair: Kim Rueben, Urban Institute |
| Financing Higher Education when Students and Graduates are Internationally Mobile |
| By Marcel Gérard; Univeristé catholique de Louvain Silke Uebelmesser; University of Jena |
| Presented by: Marcel Gérard, Univeristé catholique de Louvain |
| Discussant: Caroline Hoxby, Stanford University |
| “Pay It Forward” and Higher Education Subsidies: A Theoretical Model |
| By Jennifer Delaney; University of Illinois at Urbana-Champaign Dhammika Dharmapala; University of Chicago |
| Presented by: Jennifer Delaney, University of Illinois at Urbana-Champaign |
| Discussant: Caroline Hoxby, Stanford University |
| Income Based Payment for Higher Education |
| By Benjamin Leff; American University |
| Presented by: Benjamin Leff, American University |
| Discussant: Katherine Michelmore, University of Michigan |
| Improving the Labor Market Outcomes of US Veterans: The Long-Run Effect of the Transition Assistance Program |
| By Xiaoxue Li; Syracuse University |
| Presented by: Xiaoxue Li, Syracuse University |
| Discussant: Katherine Michelmore, University of Michigan |
| Session 78: Social Security November 21, 2015 10:15 to 11:45 |
| Session Chair: Sita Slavov, George Mason University |
| Does Social Security Continue to Favor Couples? |
| By Nadia Karamcheva; Urban Institute |
| Presented by: Nadia Karamcheva, Urban Institute |
| Discussant: Matthew Rutledge, Boston College |
| The Financial Feasibility of Delaying Social Security: Evidence from Administrative Tax Data |
| By Gopi Goda; Stanford University Shanthi Ramnath; U.S. Department of the Treasury John Shoven; Stanford University Sita Slavov; George Mason University |
| Presented by: Sita Slavov, George Mason University |
| Discussant: Dmitry Taubinsky, Berkeley |
| Extensive Margin Responses at Kink Points: Evidence from the Social Security Earnings Test |
| By Damon Jones; University of Chicago |
| Presented by: Damon Jones, University of Chicago |
| Discussant: Dmitry Taubinsky, Berkeley |
| Session 79: Taxation, Work, and Families November 21, 2015 10:15 to 11:45 |
| Session Chair: Nada Eissa, Georgetown University |
| Does the Income Tax Cause Parents to Spend Too Much Time With Their Children? |
| By Theodore Seto; Loyola Marymount University |
| Presented by: Theodore Seto, Loyola Marymount University |
| Discussant: Nada Eissa, Georgetown University |
| Fertility Response Heterogeneity to the Tax Treatment of Children |
| By Kevin Mumford; Purdue University Paul Thomas; Purdue University |
| Presented by: Kevin Mumford, Purdue University |
| Discussant: Sara LaLumia, Williams College |
| Using Administrative Tax Data to Estimate Work Participation and Earnings Elasticities of Married Couples |
| By Emily Lin; U.S. Department of the Treasury Patricia Tong; U.S. Department of the Treasury |
| Presented by: Emily Lin, U.S. Department of the Treasury |
| Discussant: Sara LaLumia, Williams College |
| Session 80: Tax Avoidance and Tax Risk November 21, 2015 10:15 to 11:45 |
| Session Chair: Petro Lisowsky, University of Illinois Urbana-Champaign |
| The Public Debt Consequences of TaxRisk |
| By Rebekah Moore; Northeastern University |
| Presented by: Rebekah Moore, Northeastern University |
| Discussant: Jaron Wilde, University of Iowa |
| The effect of director and officer legal background on income tax risk and reporting |
| By Lisa De Simone; Stanford Graduate School of Business Bridget Stomberg; University of Georgia |
| Presented by: Lisa De Simone, Stanford Graduate School of Business |
| Discussant: Justin Hopkins, Darden School of Business |
| Tax Avoidance and Ex Ante Cost of Capital |
| By Kirsten Cook; Texas Tech University William Moser; Miami University Tom Omer; University of Nebraska - Lincoln |
| Presented by: William Moser, Miami University |
| Discussant: Stephanie Sikes, The Wharton School, University of Pennsylvania |
| # | Participant | Roles in Conference |
|---|---|---|
| 2 | Abaluck, Jason | D42, P42 |
| 3 | Agostini, Claudio | P25, D33, D33 |
| 4 | Agrawal, David | C22, P32 |
| 5 | Albouy, David | D3, P3 |
| 6 | Aldy, Joseph | C70, P70 |
| 7 | Almunia, Miguel | P5, D59 |
| 8 | Alt, James | D53, D53 |
| 9 | Altshuler, Rosanne | P45 |
| 10 | Amberger, Harald | P13 |
| 11 | Anderson, Nathan | D9, D9 |
| 12 | Anderson, John | P11 |
| 13 | Artavanis, Nikolaos | P15 |
| 14 | Attinasi, Maria Grazia | P1 |
| 15 | Auerbach, Alan | D19, D19, D26, D45, D45, P54 |
| 16 | Auten, Gerald | D36, C55, P55 |
| 17 | Bachas, Pierre | P25 |
| 18 | Bagchi, Sutirtha | P9, D23, P23 |
| 19 | Bagchi, Shantanu | P28 |
| 20 | Baicker, Katherine | D66, P72 |
| 21 | Bakija, Jon | D5, C12, P12 |
| 22 | Baloria, Vishal | P69 |
| 23 | Bankman, Joe | P67 |
| 24 | Barbe, Andre | P32 |
| 25 | Barrick, John | D69, D69 |
| 26 | Bastian, Jacob | P49 |
| 27 | Bauer, Andrew | P74 |
| 28 | Bellisle, Dylan | D49 |
| 29 | Benzarti, Youssef | P59 |
| 30 | Biehl, Amelia | D10, D10, P30 |
| 31 | Bird, Andrew | C18, P18, D44, D44 |
| 32 | Borge, Lars-Erik | P61 |
| 33 | Bornemann, Tobias | P34 |
| 34 | Bradley, Sebastien | D23 |
| 35 | Brennan, Thomas | D37 |
| 36 | Bricker, Jesse | P46 |
| 37 | Brockmeyer, Anne | P25 |
| 38 | Brooks, John | D32, D32, C43, P43, P57 |
| 39 | Bruce, Donald | D21, D21 |
| 40 | Brunner, Eric | C56, P56 |
| 41 | Bull, Nicholas | P14 |
| 42 | Burge, Gregory | C2, P2 |
| 43 | Burman, Leonard | D20, D20, D20, D20 |
| 44 | Bustos, Sebastian | D33, D33 |
| 45 | Cabral, Marika | C62, P62, D71 |
| 46 | Chernick, Howard | P11, C61, P61 |
| 47 | Cheung, Ron | P2 |
| 48 | Chyz, James | P13, P44 |
| 49 | Clarke, Conor | D52 |
| 50 | Clausing, Kimberly | C45 |
| 51 | Clemens, Jeffrey | D36, D62, P71, C71 |
| 52 | Cole, Adam | D5 |
| 53 | Conlin, Michael | P6 |
| 54 | Conti-Brown, Peter | P37 |
| 55 | Conway, Karen | P41 |
| 56 | Coyne, David | P30, D61, D61 |
| 57 | Cremer, Helmuth | P16, P57, D76, D76 |
| 58 | Cui, Wei | P45 |
| 59 | Cui, Can | P35 |
| 60 | Cunningham, Chris | P2 |
| 61 | Da Mata, Daniel | P22 |
| 62 | Dauchy, Estelle | D7, P65 |
| 63 | De Simone, Lisa | D7, P80 |
| 64 | Dean, Steven | P24 |
| 65 | DeBacker, Jason | P14, P27 |
| 66 | Delaney, Jennifer | P77 |
| 67 | Demere, Paul | P13 |
| 68 | Deming, David | D68, D68, D68 |
| 69 | Desai, Mihir | D18, D18 |
| 70 | Dharmapala, Dhammika | P65 |
| 71 | Dobridge, Christine | C10, P10, D75, D75, D75 |
| 72 | Dong, G. Nathan | P51 |
| 73 | Dowd, Tim | C75 |
| 74 | Duquette, Nicolas | P5, P12 |
| 75 | Duran-Vigneron, Pascale | P22 |
| 76 | Dye, Richard | P11 |
| 77 | Eissa, Nada | C20, P20, D79, C79 |
| 78 | England, Richard | C11, D11, D11 |
| 79 | Ericson, Keith | D57, P71, D71 |
| 80 | Evans, Richard | C14, D14 |
| 81 | Exley, Christine | D12, D12 |
| 82 | Eyal-Cohen, Mirit | P4, D43 |
| 83 | Fadlon, Itzik | P50, D57 |
| 84 | Fei, Fan | D23 |
| 85 | Feigenbaum, James | D6 |
| 86 | Feng, Qinping | P56 |
| 87 | Fisher, Ronald | P38 |
| 88 | Fisman, Raymond | P73, C73 |
| 89 | Foertsch, Tracy | P7 |
| 90 | Friedman, John | D58, D58, D58, D58, C68 |
| 91 | Fuest, Clemens | P76, C76 |
| 92 | Galle, Brian | P12, C57, D64, D64, C72 |
| 93 | Gallen, Trevor | D50, P57 |
| 94 | Gamage, David | P64, D72 |
| 95 | Gérard, Marcel | P77 |
| 96 | Gelman, Michael | C35, D35, P35 |
| 97 | Gerard, Francois | D25, D25, C33, P33 |
| 98 | Gideon, Michael | C50 |
| 99 | Giertz, Seth | D2, D2, D27, D27 |
| 100 | Giroud, Xavier | D47 |
| 101 | Givati, Yehonatan | P52 |
| 102 | Goldin, Jacob | D5, D17, D37, D52, P52 |
| 103 | Goldman, Nathan | P44 |
| 104 | Goodspeed, Timothy | D22, D22, P31 |
| 105 | Gordon, Tracy | D11, D11 |
| 106 | Gorina, Evgenia | P61 |
| 107 | Gottlieb, Joshua | P66 |
| 108 | Gravelle, Jane | D65, D65 |
| 109 | Gravelle, Jennifer | P45 |
| 110 | Grinberg, Itai | D24, D24, P64 |
| 111 | Grubert, Harry | D39, D39 |
| 112 | Guceri, Irem | D10, D10, P34 |
| 113 | Gunter, Samara | D49, D49, D49, P67 |
| 114 | Hai, Rong | P36 |
| 115 | Hallsworth, Michael | D15, D15, P59 |
| 116 | Halpern-Meekin, Sarah | P49 |
| 117 | Hargaden, Enda | P8, D51 |
| 118 | Hasen, David | P4, D43, D43 |
| 119 | Hayashi, Andrew | C30, P30, D51 |
| 120 | Heim, Bradley | P32 |
| 121 | Henriques, Alice | D55, D55 |
| 122 | Hickman, Kristin | P43, D67, D67 |
| 123 | Holt, Stephen | C49, P49 |
| 124 | Hong, Sunghoon | P39 |
| 125 | Hopkins, Justin | D80 |
| 126 | Hopland, Arnt | P44, P75 |
| 127 | Howard, Margot | P44, P74 |
| 128 | Hoxby, Caroline | P68, D77, D77 |
| 129 | Hoyt, William | C31, P31 |
| 130 | Hrung, Warren | P10 |
| 131 | Hudspeth, Nancy | P53 |
| 132 | Inman, Robert | P15, D31, D31 |
| 133 | Isen, Adam | P71, D71 |
| 134 | Jack, Kelsey | D70, D70 |
| 135 | Jenderny, Katharina | P27 |
| 136 | Jensen, Anders | P33 |
| 137 | Johnson, Erin | D66 |
| 138 | Jones, Damon | D17, D17, D28, P78 |
| 139 | Joulfaian, David | P43 |
| 140 | Kades, Eric | P64 |
| 141 | Kamin, David | C54, P54 |
| 142 | Kaplow, Louis | D57, P63 |
| 143 | Karamcheva, Nadia | D50, P78 |
| 144 | Kawano, Laura | D28, P68 |
| 145 | Kazekami, Sachiko | P51 |
| 146 | Kessing, Sebastian | P16, P22 |
| 147 | Kessler, Judd | P73 |
| 148 | Khwaja, Asim | P20 |
| 149 | Kim, Dongwoo | P30 |
| 150 | Knittel, Christopher | D38, D38, P70 |
| 151 | Kopczuk, Wojciech | D29, D46, P46 |
| 152 | Kosonen, Tuomas | D8, P17, P76 |
| 153 | Kroft, Kory | C16, P16 |
| 154 | Kuziemko, Ilyana | C6, P6, C63 |
| 155 | LaLumia, Sara | D79, D79 |
| 156 | Landefeld, Paul | P75 |
| 157 | Langley, Adam | P11 |
| 158 | Lanning, Jonathan | D35 |
| 159 | Larson, Sarah | D2 |
| 160 | Lavecchia, Adam | P29 |
| 161 | Layton, Timothy | D42, P62 |
| 162 | Leff, Benjamin | C24, D24, D24, P77 |
| 163 | Lejour, Arjan | P1 |
| 164 | Li, Xiaoxue | P77 |
| 165 | Lin, Emily | P79 |
| 166 | Lindsey, Brad | P39 |
| 167 | Liscow, Zachary | P37 |
| 168 | Lisowsky, Petro | C13, C44, C69, C80 |
| 169 | Listokin, Yair | D12, D12, C37, P37 |
| 170 | Liu, Li | D19, D19, P34 |
| 171 | Lockwood, Ben | C7, P7, D15, D15 |
| 172 | Look, Wesley | P70 |
| 173 | Luo, Wei | P69 |
| 174 | Lurie, Ithai | P36 |
| 175 | Madhusudhan, Ranjana | C1 |
| 176 | Madrian, Brigitte | D73, D73, D73 |
| 177 | Man, Joyce | P9 |
| 178 | Maniquet, Francois | P48 |
| 179 | Manoli, Dayanand | C17, P17, C28, P28, C36, P36, P68 |
| 180 | Marian, Omri | P39 |
| 181 | Markle, Kevin | C65, D65 |
| 182 | Marron, Donald | D54, D54, D54, P73 |
| 183 | Marx, Benjamin | C5, P5, P12 |
| 184 | Mathur, Aparna | P70, D76, D76 |
| 185 | McGuire, Sean | D13 |
| 186 | Meltzer, Rachel | D3, P3 |
| 187 | Mendenhall, Ruby | P49 |
| 188 | Merriman, David | C23, P23, C47, D47, D47, D47 |
| 189 | Michelmore, Katherine | P63, D77, D77 |
| 190 | Mikesell, John | D56, D56 |
| 191 | Miller, Sarah | C42, P42, D62 |
| 192 | Mills, Lillian | P69, D74 |
| 193 | Mommaerts, Corina | P50 |
| 194 | Moomau, Pamela | D14 |
| 195 | Moore, Rebekah | P80 |
| 196 | Moore, Kevin | D29, P55 |
| 197 | Morrow, Michaele | D13 |
| 198 | Morse, Susan | P74, C74 |
| 199 | Moser, William | P80 |
| 200 | Moshary, Sarah | P66 |
| 201 | Mulligan, Casey | P72 |
| 202 | Mumford, Kevin | D50, D50, P79 |
| 203 | Munnell, Alicia | P29 |
| 204 | Narasimhan, Tarun | P14 |
| 205 | Naritomi, Joana | P20, D25, D25 |
| 206 | Nelson, Ashlyn | P51 |
| 207 | Newman, Sandra | P11 |
| 208 | Nunn, Ryan | P50 |
| 209 | Nur-tegin, Kanybek | P21 |
| 210 | Nussim, Jacob | D4, P4 |
| 211 | Oei, Shu-Yi | D4, P24 |
| 212 | Oh, Jason | P54 |
| 213 | Ohrn, Eric | D34, D34, P47, D74 |
| 214 | Onji, Kazuki | C19, P19 |
| 215 | Osofsky, Leigh | C67, P67 |
| 216 | Outslay, Edmund | D69, D69 |
| 217 | Paetzold, Joerg | P27 |
| 218 | Page, Benjamin | D14, P14, P54 |
| 219 | Papke, Leslie | C9, D9, P50 |
| 220 | Paramonova, Yulia | C59, P59 |
| 221 | Parchet, Raphael | P22, D31, D31 |
| 222 | Patrick, Carlianne | P31, C60 |
| 223 | Payne, Abigail | D5, P5 |
| 224 | Peichl, Andreas | D8, D16, D16, P48, P55 |
| 225 | Perez-Truglia, Ricardo | D55, D55 |
| 226 | Perry, Victoria | D1 |
| 227 | Petacchi, Reining | P53 |
| 228 | Phillips, Kerk L. | D14 |
| 229 | Phillips, Mark | P15, D59 |
| 230 | Pinkovskiy, Maxim | D6 |
| 231 | Pippin, Sonja | P21 |
| 232 | Pomeranz, Dina | C25, P25, C34, P34 |
| 233 | Prammer, Doris | P1 |
| 234 | Ramnath, Shanthi | P28 |
| 235 | Rappoport, David | P10, D30, D30 |
| 236 | Raskolnikov, Alex | P52 |
| 237 | Raub, Brian | D46, P46 |
| 238 | Rauh, Joshua | P47 |
| 239 | Reck, Daniel | P17, D51, P63 |
| 240 | Rego, Sonja | D44, D44 |
| 241 | Rehavi, Marit | C66, D66 |
| 242 | Reif, Julian | D62, P62 |
| 243 | Reschovsky, Andrew | P11, P11 |
| 244 | Ring, Diane | C4, D4, D4, P4, D39, D39 |
| 245 | Robinson, Leslie | P65, D75 |
| 246 | Robinson, John | P7, D13 |
| 247 | Rojas, Luis | P16 |
| 248 | Rosenberg, Joseph | D29, D29 |
| 249 | Ross, Justin | D3, P3, D53, D53 |
| 250 | Ross, Amanda | P21 |
| 251 | Rothschild, Casey | D16, D16, P48 |
| 252 | Rozema, Kyle | P10, P76 |
| 253 | Ruchti, Thomas | D18 |
| 254 | Rueben, Kim | D56, D56, C77 |
| 255 | Rutledge, Matthew | P29, D78 |
| 256 | Sabelhaus, John | P29, D46, D55, D55 |
| 257 | Sacarny, Adam | D42 |
| 258 | Saez, Emmanuel | C46, D46, P46, P58 |
| 259 | Saltzman, David | D1 |
| 260 | Satterthwaite, Emily | P24 |
| 261 | Saunders-Scott, Molly | D34, D34, P75 |
| 262 | Scartascini, Carlos | P33, D59 |
| 263 | Schaffa, Daniel | P64 |
| 264 | Scheuer, Florian | C26, P26 |
| 265 | Schizer, David | P19, C38, P38 |
| 266 | Schmidt, Andrew | P18 |
| 267 | Schober, Dominik | P38 |
| 268 | Schwerin, Axel von | P31 |
| 269 | Seegert, Nathan | P19, D61, D61 |
| 270 | Seidman, Jeri | D74 |
| 271 | Sen, Maya | D6 |
| 272 | Seto, Theodore | P79 |
| 273 | Shaheen, Fadi | C39, P39 |
| 274 | Sharma, Rishi | D23 |
| 275 | Shaviro, Daniel | P45, D54, D54, D54, C64, D64, D64 |
| 276 | Shay, Stephen | D45, D45 |
| 277 | Sheffrin, Steven | C32, P32 |
| 278 | Shevlin, Terry | P18 |
| 279 | Shimul, Shafiun | P11 |
| 280 | Shoag, Daniel | D22, D22, P41 |
| 281 | Shobe, Gladriel | D37 |
| 282 | Shourideh, Ali | P26 |
| 283 | Siegloch, Sebastian | C8, P8, C27, D41, D41 |
| 284 | Sikes, Stephanie | D80 |
| 285 | Simkovic, Michael | D43, P43 |
| 286 | Singhal, Naveen | P35 |
| 287 | Singhal, Monica | P20, C40 |
| 288 | Skidmore, Mark | P11 |
| 289 | Slavov, Sita | P78, C78 |
| 290 | Slemrod, Joel | D7, D27, C58, P58 |
| 291 | Smolyansky, Michael | P47 |
| 292 | Stantcheva, Stefanie | P26, D48, D48, D63, D63, D63, D63 |
| 293 | Steinberg, Matthew | P56 |
| 294 | Stephens, Heather | C41, P41 |
| 295 | Su, Min | P61 |
| 296 | Suarez Serrato, Juan Carlos | D32, D32, P47 |
| 297 | Suher, Michael | P23 |
| 298 | Sun, Junxiu | P38 |
| 299 | Sweeney, Richard | D70, D70 |
| 300 | Taubinsky, Dmitry | D17, P17, D35, P63, D78, D78 |
| 301 | Thomas, Kathleen | P52, P67 |
| 302 | Thompson, Jeffrey | P58 |
| 303 | Timmins, Lori | P66 |
| 304 | Toma, Eugenia | P56 |
| 305 | Tommasino, Pietro | P1 |
| 306 | Tong, Patricia | P36 |
| 307 | Tosun, Mehmet | C21, D21, P21 |
| 308 | Traxler, Christian | P33 |
| 309 | Troiano, Ugo | P6, C15, P15, D36, D36 |
| 310 | Turner, Lesley | D28 |
| 311 | Vaillancourt, Francois | C51, D51, P51, P76 |
| 312 | Walker, David | C52, D52, D52 |
| 313 | Wang, Rachel | P53 |
| 314 | Ward Jr., Marvin | P9 |
| 315 | Wassmer, Robert | C3, D3, P3 |
| 316 | Weber, Caroline | D8, P8 |
| 317 | Weinberger, Robert | C29 |
| 318 | Weinzierl, Matthew | C48, D48, D48, P48 |
| 319 | Weisbach, David | P19, D38, D38 |
| 320 | Wellman, Laura | P69 |
| 321 | Werquin, Nicolas | D26, D26, P26 |
| 322 | Whitten, Andrew | P58 |
| 323 | Wilde, Jaron | D80 |
| 324 | Wilson, Wendy | P39 |
| 325 | Wilson, Daniel | D41, D41 |
| 326 | Wright Jr., Del | P24 |
| 327 | Yang, Kate | P41 |
| 328 | Yang, Tzu-Ting | P42 |
| 329 | Zelenak, Larry | D67, D67 |
| 330 | Zeume, Stefan | P75 |
| 331 | Zhang, Ping | P23 |
| 332 | Zhao, Bo | C53, P53 |
This program was last updated on 2015-10-28 18:30:59 EDT