2016 Annual Conference on Taxation

Baltimore Renaissance Harborplace Hotel

 
November 10, 2016
 
08:30 to 10:00Concurrent Sessions
 
 
10:00 to 10:15Coffee/Tea Break, Maryland Foyer (5th Floor)
 
 
10:15 to 11:45Concurrent Sessions
 
 
12:00 to 13:30Lunch, Maryland Ballroom (5th Floor)
 
 
13:45 to 15:15Concurrent Sessions
 
 
15:15 to 15:45Coffee/Tea Break, Maryland Foyer (5th Floor)
 
 
15:45 to 17:15General Session, Baltimore Ballroom A+B (5th Floor)
 
 
17:15 to 18:15Annual Meeting of the National Tax Association, Baltimore Ballroom A+B (5th Floor)
 
 
18:15 to 19:30Reception, Baltimore Ballroom Foyer (5th Floor)
 
 
 
November 11, 2016
 
08:30 to 10:00Concurrent Sessions
 
 
10:00 to 10:15Coffee/Tea Break, Maryland Foyer (5th Floor)
 
 
10:15 to 11:45Concurrent Sessions
 
 
12:00 to 13:30Lunch, Maryland Ballroom (5th Floor)
 
 
13:45 to 15:15Concurrent Sessions
 
 
15:15 to 15:45Coffee/Tea Break, Maryland Foyer (5th Floor)
 
 
15:45 to 17:15Holland Award Session, Baltimore Ballroom A+B (5th Floor)
 
 
17:15 to 18:15Poster Session, Baltimore Ballroom Foyer (5th Floor)
 
 
17:15 to 18:30Reception, Watertable Foyer (5th Floor)
 
 
 
November 12, 2016
 
08:30 to 10:00Concurrent Sessions
 
 
10:00 to 10:15Coffee/Tea Break, Federal Hill Foyer (5th Floor)
 
 
10:15 to 11:45Concurrent Sessions
 
 
12:00 to 12:45Lunch, Attendee's Choice (Conference Does Not Provide Lunch)
 
 
13:00 to 14:30Short Course: Recent Research in the Distributional and Tax Rate Structure of the U.S. Welfare System, Maryland Ballroom B (5th Floor)
 
 

 

Program Notes and Index of Sessions

Concurrent Sessions
November 10, 2016 08:30 to 10:00
 
Tax Evasion (Compliance and Enforcement), Watertable A (5th Floor)
Business Size and Organizational Form (Corporate), Homeland (5th Floor)
Older Workers and Retirement (Individual and Labor), Federal Hill (5th Floor)
Tax Treaties, Sparing, and FDI (International), Baltimore Ballroom B (5th Floor)
Scope of Regulatory Authority: From Interpretation to Implementing Policy (Law), Baltimore Ballroom A (5th Floor)
Optimal Taxation 1, Gibson (6th Floor)
401(k) Design and Savings Behavior (Pensions), Fells Point (5th Floor)
State Capacity (Political Economy), Pride of Baltimore (6th Floor)
The Effects of State and Local Tax Incentives (State and Local), Kent (6th Floor)
Taxation and Housing (State and Local), James (6th Floor)

Concurrent Sessions
November 10, 2016 10:15 to 11:45
 
Behavioral Retirement Savings Models (Behavioral), Gibson (6th Floor)
Tax Losses! (Corporate), Kent (6th Floor)
Fiscal Policy and Climate Change (Environment and Energy), Federal Hill (5th Floor)
ACA and Health Care Markets (Health), Baltimore Ballroom B (5th Floor)
Tax Policy and Low-Income Families (Individual and Labor), Fells Point (5th Floor)
Taxing Intellectual Property (International), Baltimore Ballroom A (5th Floor)
Tax Guidance and Compliance (Law), Homeland (5th Floor)
Fiscal Multipliers from a Micro-Data Perspective (Macro and Fiscal Policy), Pride of Baltimore (6th Floor)
Government Support for Higher Education (State and Local), James (6th Floor)
State and Local Optimal Tax Policy (State and Local), Watertable A (5th Floor)

Lunch
Maryland Ballroom (5th Floor)
November 10, 2016 12:00 to 13:30
 
Fiscal Policy in a Low Interest Rate Environment, Maryland Ballroom (5th Floor)
 
Luncheon Speaker: Olivier Blanchard, C. Fred Bergsten Senior Fellow at the Peterson Institute for International Economics and Robert M. Solow Professor of Economics emeritus, Massachusetts Institute of Technology

Concurrent Sessions
November 10, 2016 13:45 to 15:15
 
Debits, Credits, and Taxes (Accounting), James (6th Floor)
Communications Strategies of Tax Authorities (Compliance and Enforcement), Federal Hill (5th Floor)
Educational Outcomes (Education), Pride of Baltimore (6th Floor)
Financial Impacts of the ACA (Health), Watertable A (5th Floor)
Profit Shifting (International), Baltimore Ballroom B (5th Floor)
Political Economy and Inequality (Law), Fells Point (5th Floor)
Tax Policy and Real Economic Activity (Macro and Fiscal Policy), Kent (6th Floor)
Optimal Taxation 2, Homeland (5th Floor)
Risks in Pensions and Retirement (Pensions), Gibson (6th Floor)
Fiscal Federalism Around the World: Challenges and Opportunities (State and Loca..., Baltimore Ballroom A (5th Floor)

General Session
Baltimore Ballroom A+B (5th Floor)
November 10, 2016 15:45 to 17:15
 
The Future of International Corporate Taxation

Annual Meeting of the National Tax Association
Baltimore Ballroom A+B (5th Floor)
November 10, 2016 17:15 to 18:15

Concurrent Sessions
November 11, 2016 08:30 to 10:00
 
Information and Offshore Tax Evasion (Compliance and Enforcement), Federal Hill (5th Floor)
Geospatial and International Considerations of Firms (Corporate), Homeland (5th Floor)
Incidence of Environmental and Energy Taxes (Environment and Energy), Fells Point (5th Floor)
ACA and Incentives to Work (Health), Watertable C (5th Floor)
Top Incomes (Individual and Labor), Baltimore Ballroom A (5th Floor)
Multinational M&A and Incorporations (International), Kent (6th Floor)
Structural Models of Fiscal Policy Effects (Macro and Fiscal Policy), James (6th Floor)
NTA Next Generation, Pride of Baltimore (6th Floor)
Optimal Taxation 3, Gibson (6th Floor)
State-Local Finances After the Great Recession (State and Local), Baltimore Ballroom B (5th Floor)

Concurrent Sessions
November 11, 2016 10:15 to 11:45
 
Secrets and Reputation (Accounting), Pride of Baltimore (6th Floor)
Policy Design with Behavioral Agents (Behavioral), Baltimore Ballroom B (5th Floor)
The Effects of Policy Incentives on Charitable Giving (Charities and Public Good..., James (6th Floor)
Tax Filing Behavior (Compliance and Enforcement), Kent (6th Floor)
Business Investment and R&D (Corporate), Fells Point (5th Floor)
Income Volatility and Consumer Spending (Individual and Labor), Baltimore Ballroom A (5th Floor)
Taxation and Knowledge (Law), Watertable C (5th Floor)
The Retirement Decision (Pensions), Gibson (6th Floor)
Political Economy and Local Governments (Political Economy), Federal Hill (5th Floor)
Intergovernmental Fiscal Relations (State and Local), Homeland (5th Floor)

Lunch
Maryland Ballroom (5th Floor)
November 11, 2016 12:00 to 13:30
 
Luncheon Speaker: Antonio Weiss, Counselor to the Secretary, U.S. Department of the Treasury "The Federal Government’s Response to Puerto Rico’s Fiscal Crisis"

Concurrent Sessions
November 11, 2016 13:45 to 15:15
 
Avoiding Taxes (Accounting), Gibson (6th Floor)
Behavioral Issues in Benefit Take-up (Behavioral), Federal Hill (5th Floor)
School Funding (Education), James (6th Floor)
The Contingent Workforce (Individual and Labor), Kent (6th Floor)
The Effects of IP Boxes (International), Baltimore Ballroom B (5th Floor)
Corporate Tax and Corporate Governance (Law), Watertable C (5th Floor)
U.S. Fiscal Policy Past, Present, and Future (Macro and Fiscal Policy), Baltimore Ballroom A (5th Floor)
Optimal Taxation 4, Pride of Baltimore (6th Floor)
Life Cycle and Intergenerational Self-Insurance (Pensions), Homeland (5th Floor)
Modeling and Evaluation of the Impact of Tax Incentives in the States (State and..., Fells Point (5th Floor)

Holland Award Session
Baltimore Ballroom A+B (5th Floor)
November 11, 2016 15:45 to 17:15
 
In Honor of Alvin C. Warren, Jr., Ropes & Gray Professor of Law and Director, Fu...

Poster Session
Baltimore Ballroom Foyer (5th Floor)
November 11, 2016 17:15 to 18:15
 
Graduate Student Research Forum, Baltimore Ballroom Foyer (5th Floor)

Concurrent Sessions
November 12, 2016 08:30 to 10:00
 
Behavioral Responses to Commodity Taxation (Behavioral), James (6th Floor)
Shame! (Compliance and Enforcement), Fells Point (5th Floor)
Tax Avoidance Strategies and Perception (Corporate), Kent (6th Floor)
Energy Taxes and Related Policy Instruments (Environment and Energy), Gibson (6th Floor)
Topics in Health and Taxation (Health), Pride of Baltimore (6th Floor)
Behavioral Responses to Individual Taxation (Individual and Labor), Homeland (5th Floor)
IP Taxation (International), Federal Hill (5th Floor)
Taxation and Wealth (Law), Guilford (5th Floor)
Social Insurance for the Vulnerable (Pensions), St. George (6th Floor)
State and Local Tax Competition (State and Local), Watertable C (5th Floor)

Concurrent Sessions
November 12, 2016 10:15 to 11:45
 
Taxes and Firm Value (Accounting), St. George (6th Floor)
Psychology and the Demand for Redistribution (Behavioral), Federal Hill (5th Floor)
Charitable Organizations: Operations, Regulations, and Circumstances (Charities ..., James (6th Floor)
Network Effects (Compliance and Enforcement), Homeland (5th Floor)
Corporate Tax Planning (Corporate), Guilford (5th Floor)
Social Insurance (Individual and Labor), Fells Point (5th Floor)
Demographic Change and Fiscal Policy Effects (Macro and Fiscal Policy), Watertable C (5th Floor)
Medicare and Medicaid (Pensions), Pride of Baltimore (6th Floor)
Retirement Transition (Pensions), Gibson (6th Floor)
State and Local Fiscal Institutions (State and Local), Kent (6th Floor)

Short Course: Recent Research in the Distributional and Tax Rate Structure of the U.S. Welfare System
Maryland Ballroom B (5th Floor)
November 12, 2016 13:00 to 14:30
 
Recent Research in the Distributional and Tax Rate Structure of the U.S. Welfare...
 
Presented by Robert Moffitt, Krieger-Eisenhower Professor of Economics, Johns Hopkins University // Sponsored by the University of Michigan Office of Tax Policy Research

 

Summary of All Sessions

Click here for an index of all participants

#Date/TimeLocationTypeTitlePapersOrganizer
1November 10, 2016
8:30-10:00
Watertable A (5th Floor) invited Tax Evasion (Compliance and Enforcement)4John Guyton
2November 10, 2016
8:30-10:00
Homeland (5th Floor) contributed Business Size and Organizational Form (Corporate)3Li Liu
3November 10, 2016
8:30-10:00
Federal Hill (5th Floor) invited Older Workers and Retirement (Individual and Labor)3Laura Kawano
4November 10, 2016
8:30-10:00
Baltimore Ballroom B (5th Floor) contributed Tax Treaties, Sparing, and FDI (International)5Tim Dowd
5November 10, 2016
8:30-10:00
Baltimore Ballroom A (5th Floor) panel Scope of Regulatory Authority: From Interpretation to Implementing Policy (Law)0John Brooks
6November 10, 2016
8:30-10:00
Gibson (6th Floor) invited Optimal Taxation 14Stefanie Stantcheva
7November 10, 2016
8:30-10:00
Fells Point (5th Floor) contributed 401(k) Design and Savings Behavior (Pensions)4Itzik Fadlon
8November 10, 2016
8:30-10:00
Pride of Baltimore (6th Floor) contributed State Capacity (Political Economy)4Ugo Troiano
9November 10, 2016
8:30-10:00
Kent (6th Floor) contributed The Effects of State and Local Tax Incentives (State and Local)3Therese McGuire
10November 10, 2016
8:30-10:00
James (6th Floor) contributed Taxation and Housing (State and Local)4Jennifer Blouin
11November 10, 2016
10:15-11:45
Gibson (6th Floor) contributed Behavioral Retirement Savings Models (Behavioral)4Alex Rees-Jones
12November 10, 2016
10:15-11:45
Kent (6th Floor) contributed Tax Losses! (Corporate)3Li Liu
13November 10, 2016
10:15-11:45
Federal Hill (5th Floor) invited Fiscal Policy and Climate Change (Environment and Energy)4Ian Parry
14November 10, 2016
10:15-11:45
Baltimore Ballroom B (5th Floor) invited ACA and Health Care Markets (Health)4Thomas Selden
15November 10, 2016
10:15-11:45
Fells Point (5th Floor) contributed Tax Policy and Low-Income Families (Individual and Labor)4Laura Kawano
16November 10, 2016
10:15-11:45
Baltimore Ballroom A (5th Floor) panel Taxing Intellectual Property (International)0Tim Dowd
17November 10, 2016
10:15-11:45
Homeland (5th Floor) contributed Tax Guidance and Compliance (Law)5John Brooks
18November 10, 2016
10:15-11:45
Pride of Baltimore (6th Floor) invited Fiscal Multipliers from a Micro-Data Perspective (Macro and Fiscal Policy)4David Cashin
19November 10, 2016
10:15-11:45
James (6th Floor) contributed Government Support for Higher Education (State and Local)3Therese McGuire
20November 10, 2016
10:15-11:45
Watertable A (5th Floor) contributed State and Local Optimal Tax Policy (State and Local)4Therese McGuire
21November 10, 2016
12:00-13:30
Maryland Ballroom (5th Floor) invited Fiscal Policy in a Low Interest Rate Environment1Jennifer Blouin
22November 10, 2016
13:45-15:15
James (6th Floor) contributed Debits, Credits, and Taxes (Accounting)4Scott Dyreng
23November 10, 2016
13:45-15:15
Federal Hill (5th Floor) invited Communications Strategies of Tax Authorities (Compliance and Enforcement)5John Guyton
24November 10, 2016
13:45-15:15
Pride of Baltimore (6th Floor) contributed Educational Outcomes (Education)4Lesley Turner
25November 10, 2016
13:45-15:15
Watertable A (5th Floor) invited Financial Impacts of the ACA (Health)4Thomas Selden
26November 10, 2016
13:45-15:15
Baltimore Ballroom B (5th Floor) contributed Profit Shifting (International)4Tim Dowd
27November 10, 2016
13:45-15:15
Fells Point (5th Floor) invited Political Economy and Inequality (Law)5John Brooks
28November 10, 2016
13:45-15:15
Kent (6th Floor) invited Tax Policy and Real Economic Activity (Macro and Fiscal Policy)3David Cashin
29November 10, 2016
13:45-15:15
Homeland (5th Floor) contributed Optimal Taxation 24Stefanie Stantcheva
30November 10, 2016
13:45-15:15
Gibson (6th Floor) contributed Risks in Pensions and Retirement (Pensions)4Itzik Fadlon
31November 10, 2016
13:45-15:15
Baltimore Ballroom A (5th Floor) panel Fiscal Federalism Around the World: Challenges and Opportunities (State and Local)0Therese McGuire
32November 10, 2016
15:45-17:15
Baltimore Ballroom A+B (5th Floor) panel The Future of International Corporate Taxation0Li Liu
33November 11, 2016
8:30-10:00
Federal Hill (5th Floor) invited Information and Offshore Tax Evasion (Compliance and Enforcement)4John Guyton
34November 11, 2016
8:30-10:00
Homeland (5th Floor) invited Geospatial and International Considerations of Firms (Corporate)3Li Liu
35November 11, 2016
8:30-10:00
Fells Point (5th Floor) contributed Incidence of Environmental and Energy Taxes (Environment and Energy)3Ian Parry
36November 11, 2016
8:30-10:00
Watertable C (5th Floor) invited ACA and Incentives to Work (Health)4Thomas Selden
37November 11, 2016
8:30-10:00
Baltimore Ballroom A (5th Floor) contributed Top Incomes (Individual and Labor)4Laura Kawano
38November 11, 2016
8:30-10:00
Kent (6th Floor) contributed Multinational M&A and Incorporations (International)3Tim Dowd
39November 11, 2016
8:30-10:00
James (6th Floor) invited Structural Models of Fiscal Policy Effects (Macro and Fiscal Policy)4David Cashin
40November 11, 2016
8:30-10:00
Pride of Baltimore (6th Floor) invited NTA Next Generation4Carlianne Patrick
41November 11, 2016
8:30-10:00
Gibson (6th Floor) contributed Optimal Taxation 34Stefanie Stantcheva
42November 11, 2016
8:30-10:00
Baltimore Ballroom B (5th Floor) contributed State-Local Finances After the Great Recession (State and Local)4Therese McGuire
43November 11, 2016
10:15-11:45
Pride of Baltimore (6th Floor) contributed Secrets and Reputation (Accounting)3Scott Dyreng
44November 11, 2016
10:15-11:45
Baltimore Ballroom B (5th Floor) contributed Policy Design with Behavioral Agents (Behavioral)4Alex Rees-Jones
45November 11, 2016
10:15-11:45
James (6th Floor) contributed The Effects of Policy Incentives on Charitable Giving (Charities and Public Goods)3Nicolas Duquette
46November 11, 2016
10:15-11:45
Kent (6th Floor) invited Tax Filing Behavior (Compliance and Enforcement)4John Guyton
47November 11, 2016
10:15-11:45
Fells Point (5th Floor) contributed Business Investment and R&D (Corporate)4Li Liu
48November 11, 2016
10:15-11:45
Baltimore Ballroom A (5th Floor) contributed Income Volatility and Consumer Spending (Individual and Labor)3Laura Kawano
49November 11, 2016
10:15-11:45
Watertable C (5th Floor) contributed Taxation and Knowledge (Law)5John Brooks
50November 11, 2016
10:15-11:45
Gibson (6th Floor) contributed The Retirement Decision (Pensions)4Itzik Fadlon
51November 11, 2016
10:15-11:45
Federal Hill (5th Floor) contributed Political Economy and Local Governments (Political Economy)4Ugo Troiano
52November 11, 2016
10:15-11:45
Homeland (5th Floor) contributed Intergovernmental Fiscal Relations (State and Local)3Therese McGuire
53November 11, 2016
13:45-15:15
Gibson (6th Floor) contributed Avoiding Taxes (Accounting)3Scott Dyreng
54November 11, 2016
13:45-15:15
Federal Hill (5th Floor) contributed Behavioral Issues in Benefit Take-up (Behavioral)3Alex Rees-Jones
55November 11, 2016
13:45-15:15
James (6th Floor) contributed School Funding (Education)4
56November 11, 2016
13:45-15:15
Kent (6th Floor) contributed The Contingent Workforce (Individual and Labor)4Laura Kawano
57November 11, 2016
13:45-15:15
Baltimore Ballroom B (5th Floor) contributed The Effects of IP Boxes (International)4Tim Dowd
58November 11, 2016
13:45-15:15
Watertable C (5th Floor) invited Corporate Tax and Corporate Governance (Law)5John Brooks
59November 11, 2016
13:45-15:15
Baltimore Ballroom A (5th Floor) invited U.S. Fiscal Policy Past, Present, and Future (Macro and Fiscal Policy)3David Cashin
60November 11, 2016
13:45-15:15
Pride of Baltimore (6th Floor) contributed Optimal Taxation 44Stefanie Stantcheva
61November 11, 2016
13:45-15:15
Homeland (5th Floor) contributed Life Cycle and Intergenerational Self-Insurance (Pensions)3Itzik Fadlon
62November 11, 2016
13:45-15:15
Fells Point (5th Floor) contributed Modeling and Evaluation of the Impact of Tax Incentives in the States (State and Local)4Therese McGuire
63November 11, 2016
15:45-17:15
Baltimore Ballroom A+B (5th Floor) panel In Honor of Alvin C. Warren, Jr., Ropes & Gray Professor of Law and Director, Fund for Tax and Fiscal Policy Research, Harvard Law School0
64November 11, 2016
17:15-18:15
Baltimore Ballroom Foyer (5th Floor) invited Graduate Student Research Forum9Carlianne Patrick
65November 12, 2016
8:30-10:00
James (6th Floor) contributed Behavioral Responses to Commodity Taxation (Behavioral)4Alex Rees-Jones
66November 12, 2016
8:30-10:00
Fells Point (5th Floor) invited Shame! (Compliance and Enforcement)5John Guyton
67November 12, 2016
8:30-10:00
Kent (6th Floor) contributed Tax Avoidance Strategies and Perception (Corporate)3Li Liu
68November 12, 2016
8:30-10:00
Gibson (6th Floor) contributed Energy Taxes and Related Policy Instruments (Environment and Energy)4Ian Parry
69November 12, 2016
8:30-10:00
Pride of Baltimore (6th Floor) invited Topics in Health and Taxation (Health)5Thomas Selden
70November 12, 2016
8:30-10:00
Homeland (5th Floor) contributed Behavioral Responses to Individual Taxation (Individual and Labor)3Laura Kawano
71November 12, 2016
8:30-10:00
Federal Hill (5th Floor) contributed IP Taxation (International)4Tim Dowd
72November 12, 2016
8:30-10:00
Guilford (5th Floor) invited Taxation and Wealth (Law)5John Brooks
73November 12, 2016
8:30-10:00
St. George (6th Floor) contributed Social Insurance for the Vulnerable (Pensions)4Itzik Fadlon
74November 12, 2016
8:30-10:00
Watertable C (5th Floor) contributed State and Local Tax Competition (State and Local)3Therese McGuire
75November 12, 2016
10:15-11:45
St. George (6th Floor) contributed Taxes and Firm Value (Accounting)3Scott Dyreng
76November 12, 2016
10:15-11:45
Federal Hill (5th Floor) contributed Psychology and the Demand for Redistribution (Behavioral)4Alex Rees-Jones
77November 12, 2016
10:15-11:45
James (6th Floor) contributed Charitable Organizations: Operations, Regulations, and Circumstances (Charities and Public Goods)4Nicolas Duquette
78November 12, 2016
10:15-11:45
Homeland (5th Floor) invited Network Effects (Compliance and Enforcement)3John Guyton
79November 12, 2016
10:15-11:45
Guilford (5th Floor) contributed Corporate Tax Planning (Corporate)4Li Liu
80November 12, 2016
10:15-11:45
Fells Point (5th Floor) contributed Social Insurance (Individual and Labor)5Laura Kawano
81November 12, 2016
10:15-11:45
Watertable C (5th Floor) invited Demographic Change and Fiscal Policy Effects (Macro and Fiscal Policy)3David Cashin
82November 12, 2016
10:15-11:45
Pride of Baltimore (6th Floor) contributed Medicare and Medicaid (Pensions)4Itzik Fadlon
83November 12, 2016
10:15-11:45
Gibson (6th Floor) contributed Retirement Transition (Pensions)4Jennifer Blouin
84November 12, 2016
10:15-11:45
Kent (6th Floor) contributed State and Local Fiscal Institutions (State and Local)4Therese McGuire
85November 12, 2016
13:00-14:30
Maryland Ballroom (5th Floor) invited Recent Research in the Distributional and Tax Rate Structure of the U.S. Welfare System1
 

85 sessions, 306 papers, and 20 presentations with no associated papers


 

2016 Annual Conference on Taxation

Detailed List of Sessions

 
 
Session 1: Tax Evasion (Compliance and Enforcement)
November 10, 2016 8:30 to 10:00
Watertable A (5th Floor)
 
Session Organizer: John Guyton, Internal Revenue Service
Session Chair: Alex Turk, Internal Revenue Service
Session type: invited
 

Hotel Tax Incidence with Heterogeneous Firm Evasion: Evidence from Airbnb Remittance Agreements
By Eleanor Wilking
   presented by: Eleanor Wilking,
   Discussant:   Anne Brockmeyer, World Bank
 

Effects of Monitoring Intensity and Taxpayer Service Delivery on Filing and Payment of the Corporate Income Tax and General Consumption Tax for Large Taxpayers in Jamaica
By Oronde Small; Georgia State University
   presented by: Oronde Small, Georgia State University
   Discussant:   Anne Brockmeyer, World Bank
 

Property taxation and noncompliance: Evidence from high-frequency panel data
By Christian Traxler; Hertie School of Governance
   presented by: Christian Traxler, Hertie School of Governance
   Discussant:   Mazhar Waseem, University of Manchester
 

Using Movement of Exemption Cutoff to Estimate Tax Evasion: Evidence from Pakistan
[slides]
By Mazhar Waseem; University of Manchester
   presented by: Mazhar Waseem, University of Manchester
   Discussant:   Christian Traxler, Hertie School of Governance
 
Session 2: Business Size and Organizational Form (Corporate)
November 10, 2016 8:30 to 10:00
Homeland (5th Floor)
 
Session Organizer: Li Liu, Oxford University
Session Chair: Elena Patel, US Department of the Treasury
Session type: contributed
 

Income Shifting and the Cost of Incorporation
By Alisa Tazhitdinova; McMaster University
   presented by: Alisa Tazhitdinova, McMaster University
   Discussant:   Bibek Adhikari, Illinois State University
 

The effects of size-based regulation on small firms: Evidence from VAT threshold
By Jarkko Harju; VATT Institute for Economic Research
Tuomas Matikka; VATT Institute for Economic Reasearch
Timo Rauhanen; VATT Institute for Economic Research
   presented by: Jarkko Harju, VATT Institute for Economic Research
   Discussant:   Bibek Adhikari, Illinois State University
 

Subchapter S Election and Bank Risk Taking
By Takashi Yamashita; Bureau of Economic Analysis
   presented by: Takashi Yamashita, Bureau of Economic Analysis
   Discussant:   Elena Patel, US Department of the Treasury
 
Session 3: Older Workers and Retirement (Individual and Labor)
November 10, 2016 8:30 to 10:00
Federal Hill (5th Floor)
 
Session Organizer: Laura Kawano, University of Michigan
Session Chair: Patrick Button, Tulane University
Session type: invited
 

The Social Security Statement and Timing of Retirement Benefit Receipt
[slides]
By Kenneth Couch; University of Connecticut
Barbara Smith; Social Security Administration
   presented by: Barbara Smith, Social Security Administration
   Discussant:   G. Thomas Woodward, Woodward Farm
 

Intra-Household Labor Income Responses to Changes in Tax Rates among Older Workers
By Derek Messacar; Statistics Canada
   presented by: Derek Messacar, Statistics Canada
   Discussant:   Sita Slavov, George Mason University
 

The Effect of Required Minimum Distribution Rules on Withdrawals from Traditional Individual Retirement Accounts
By Jacob Mortenson; Georgetown University & Joint Committee on Taxation
Heidi Schramm; Joint Committee on Taxation, U.S. Congress
Andrew Whitten; U.S. Department of the Treasury
   presented by: Heidi Schramm, Joint Committee on Taxation, U.S. Congress
   Discussant:   Sita Slavov, George Mason University
 
Session 4: Tax Treaties, Sparing, and FDI (International)
November 10, 2016 8:30 to 10:00
Baltimore Ballroom B (5th Floor)
 
Session Organizer: Tim Dowd, Joint Committee on Taxation, U.S. Congre
Session Chair: Molly Saunders-Scott, CBO
Session type: contributed
 

The CCCTB, Brexit, and Unitary Taxation: Recent Developments in Corporate Tax Policies in the European Union and in the U.S. States
By Joann Weiner; The George Washington University
Elliott Dubin; Multistate Tax Commission
John Alvarino; GWU
   presented by: Joann Weiner, The George Washington University
 

Tax Treaties and Foreign Direct Investment: A Network Approach
By Sunghoon Hong; Korea Institute of Public Finance
   presented by: Sunghoon Hong, Korea Institute of Public Finance
 

Incentives to Tax Foreign Investors
By Rishi Sharma; Colgate University
   presented by: Rishi Sharma, Colgate University
 

Tax Incentives, International Tax and FDI: Evidence from South-East Asia
By Athiphat Muthitacharoen; Chulalongkorn University
   presented by: Athiphat Muthitacharoen, Chulalongkorn University
 

Friends without Benefits?: The U.S. Treasury White Paper on the EU State Aid Cases
By D Shaviro; New York University
   presented by: D Shaviro, New York University
 
Session 5: Scope of Regulatory Authority: From Interpretation to Implementing Policy (Law)
November 10, 2016 8:30 to 10:00
Baltimore Ballroom A (5th Floor)
 
Session Organizer: John Brooks, Georgetown University Law Center
Session Chairs:
1. George Plesko, University of Connecticut
2. Stephen Shay, Harvard Law School
Session type: panel
 

Presented by:
   Daniel Hemel, University of Chicago Law School
 

Presented by:
   Steve Johnson, Florida State University College of Law
 

Presented by:
   Steven Rosenthal, The Urban Institute
 
Session 6: Optimal Taxation 1
November 10, 2016 8:30 to 10:00
Gibson (6th Floor)
 
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Stefanie Stantcheva, Harvard University
Session type: invited
 

A Distribution-Neutral Perspective On Tax Expenditure Limitations
By Louis Kaplow; Harvard University
   presented by: Louis Kaplow, Harvard University
   Discussant:   Matthew Weinzierl, Harvard Business School
 

(Un)fair tax benefit systems in Europe and the US
By Francois Maniquet; CORE, Université Catholique de Louvain
Dirk Neumann; Université catholique de Louvain
   presented by: Francois Maniquet, CORE, Université Catholique de Louvain
   Discussant:   Matthew Weinzierl, Harvard Business School
 

A Welfarist Role for Nonwelfarist Rules: An example with envy
By Matthew Weinzierl; Harvard Business School
   presented by: Matthew Weinzierl, Harvard Business School
   Discussant:   Francois Maniquet, CORE, Université Catholique de Louvain
 

Inverse fair taxation: What do we compensate for in Europe and the United States?
By Erwin Ooghe; KU Leuven
Andreas Peichl; University of Mannheim
   presented by: Andreas Peichl, University of Mannheim
   Discussant:   Francois Maniquet, CORE, Université Catholique de Louvain
 
Session 7: 401(k) Design and Savings Behavior (Pensions)
November 10, 2016 8:30 to 10:00
Fells Point (5th Floor)
 
Session Organizer: Itzik Fadlon, University of California, San Diego and
Session Chair: Alice Henriques, Federal Reserve Board of Governors
Session type: contributed
 

BORROWING FROM THE FUTURE? 401(K) PLAN LOANS AND LOAN DEFAULTS
By Olivia Mitchell; Wharton School, Univ. of Pennsylvania
   presented by: Olivia Mitchell, Wharton School, Univ. of Pennsylvania
 

The Responsiveness of Retirement Distributions to Early Withdrawal Penalties
By Gopi Goda; Stanford University
Damon Jones; University of Chicago
Shanthi Ramnath; U.S. Department of the Treasury
   presented by: Damon Jones, University of Chicago
 

The Relationship Between Automatic Enrollment and DC Plan Contributions: Evidence from a National Survey of Older Workers
By Barbara Butrica; Urban Institute
Nadia Karamcheva; Congressional Budget Office
   presented by: Nadia Karamcheva, Congressional Budget Office
 

A New Look at Employer Sponsorship of 401(k) Plans with Linked Employer-Employee Administrative Records
By Michael Gideon; U.S. Census Bureau
   presented by: Michael Gideon, U.S. Census Bureau
 

Discussants:
     1 Leslie Papke, Michigan State University
     2 Daniel Reck, University of California Berkeley
 
Session 8: State Capacity (Political Economy)
November 10, 2016 8:30 to 10:00
Pride of Baltimore (6th Floor)
 
Session Organizer: Ugo Troiano, University of Michigan
Session Chair: Sutirtha Bagchi, Villanova University
Session type: contributed
 

Th‡e Long-Run Effects of Oil Wealth on Democracy and Fiscal Capacity
By Traviss Cassidy; University of Michigan
   presented by: Traviss Cassidy, University of Michigan
   Discussant:   Sutirtha Bagchi, Villanova University
 

Are efficient taxes responsible for big government? Evidence from tax withholding
By Sutirtha Bagchi; Villanova University
Libor Dusek; University of Economics in Prague
   presented by: Sutirtha Bagchi, Villanova University
   Discussant:   Yukun Sun, Wuhan University
 

Corporate Tax Avoidance and Government Corruption: Evidence from Chinese Firms
By Yukun Sun; Wuhan University
   presented by: Yukun Sun, Wuhan University
   Discussant:   William Boning, University of Michigan
 

Discussion of "The Long-Run Effects of Oil Wealth on Development: Evidence from Petroleum Geology"
By Sutirtha Bagchi; Villanova University
   presented by: Sutirtha Bagchi, Villanova University
 
Session 9: The Effects of State and Local Tax Incentives (State and Local)
November 10, 2016 8:30 to 10:00
Kent (6th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: Ranjana Madhusudhan, New Jersey Department of Treasury
Session type: contributed
 

The effect of State Tax Incentives on the Purchase of Alternative Fuel Vehicles
By Laura Wheeler; Georgia State University
   presented by: Laura Wheeler, Georgia State University
   Discussant:   James Sallee, University of California Berkeley
 

Tax Increment Financing: A Propensity Score Approach
[slides]
By Anita Yadavalli; Indiana Legislative Services Agency
   presented by: Anita Yadavalli, Indiana Legislative Services Agency
   Discussant:   Robert Buschman, Georgia State University
 

Stadium Subsidies, Public Choice, and Property Values: A Test of the Homevoter Hypothesis in King County, Washington
[slides]
By Thomas Downes; Tufts University
Kimberly Miner; Tufts University
   presented by: Thomas Downes, Tufts University
   Discussant:   Robert Buschman, Georgia State University
 
Session 10: Taxation and Housing (State and Local)
November 10, 2016 8:30 to 10:00
James (6th Floor)
 
Session Organizer: Jennifer Blouin, University of Pennsylvania
Session Chair: Laura Kawano, University of Michigan
Session type: contributed
 

Property Taxation, Housing, and Local Labor Markets: Evidence from German Municipalities
By Max Löffler; ZEW and University of Cologne
Sebastian Siegloch; University of Mannheim
   presented by: Sebastian Siegloch, University of Mannheim
   Discussant:   Andrew Reschovsky, Lincoln Inst. of Land Policy & Univ. of
 

The Fiscal Externality of Multifamily Housing and its Impact on the Property Tax: Evidence from Cities and Schools, 1980 – 2010
By Ryan Gallagher; Northeastern Illinois University
   presented by: Ryan Gallagher, Northeastern Illinois University
   Discussant:   Andrew Reschovsky, Lincoln Inst. of Land Policy & Univ. of
 

Do Spatially Targeted Redevelopment Incentives Work? The Answer Depends on How You Ask the Question
By Andrew Hanson; Marquette University
Shawn Rohlin; Kent State University
   presented by: Andrew Hanson, Marquette University
   Discussant:   Laura Kawano, University of Michigan
 

Behavioral Responses to Tax Kinks in the Rental Market: Evidence from Iran
By Kaveh Nafari; U of I at Urbana Champaign
   presented by: Kaveh Nafari, U of I at Urbana Champaign
   Discussant:   Laura Kawano, University of Michigan
 
Session 11: Behavioral Retirement Savings Models (Behavioral)
November 10, 2016 10:15 to 11:45
Gibson (6th Floor)
 
Session Organizer: Alex Rees-Jones, The Wharton School, University of Penn.
Session Chair: Ryan Bubb, New York University
Session type: contributed
 

Endogenous Paternalism and Pseudo-Rationality
By Itzik Fadlon; University of California, San Diego and
David Laibson; Harvard University
   presented by: Itzik Fadlon, University of California, San Diego and
   Discussant:   Youssef Benzarti, University of California, Los Angeles
 

Paternalism vs Redistribution: Designing Retirement Savings Policies with Behavioral Agents
By Christian Moser; Princeton University
Pedro Olea de Souza e Silva; Princeton University
   presented by: Christian Moser, Columbia University
   Discussant:   Youssef Benzarti, University of California, Los Angeles
 

An Equilibrium Theory of Retirement Plan Design
By Ryan Bubb; New York University
Patrick Warren; Clemson University
   presented by: Ryan Bubb, New York University
   Discussant:   Kyle Rozema, Northwestern University School of Law
 

Reference Dependence and the Social Security System
By Hyeon Park; Manhattan College
   presented by: Hyeon Park, Manhattan College
   Discussant:   Kyle Rozema, Northwestern University School of Law
 
Session 12: Tax Losses! (Corporate)
November 10, 2016 10:15 to 11:45
Kent (6th Floor)
 
Session Organizer: Li Liu, Oxford University
Session Chair: Eric Zwick, University of Chicago
Session type: contributed
 

Profit shifting with loss-making MNE affiliates
By Michael Stimmelmayr; ETH Zurich
Marko Koethenbuerger; ETH Zurich
Mohammed Mardan; ETH Zurich
   presented by: Michael Stimmelmayr, ETH Zurich
   Discussant:   James Albertus, Carnegie Mellon University
 

Tax treatment of losses: effects on firm performance
By Wiji Arulampalam; University of Warwick
Steve Bond; University of Oxford
Michael Devereux; University of Oxford
Irem Guceri; University of Oxford
   presented by: Irem Guceri, University of Oxford
   Discussant:   James Albertus, Carnegie Mellon University
 

A Benefit to Forgoing Tax Refunds: Evidence from Private Debt Contracts
By Daniel Saavedra; UCLA
   presented by: Daniel Saavedra, UCLA
   Discussant:   James Mahon, Deloitte
 
Session 13: Fiscal Policy and Climate Change (Environment and Energy)
November 10, 2016 10:15 to 11:45
Federal Hill (5th Floor)
 
Session Organizer: Ian Parry, Monetary Fund
Session Chair: Rhiannon Jerch, Cornell University
Session type: invited
 

Using a Carbon Tax to Meet U.S. International Climate Pledges
[slides]
By Yunguang Chen; Resources For The Future
Marc Hafstead; Resources for the Future
   presented by: Yunguang Chen, Resources For The Future
 

International Carbon Price Floors: Some Practicalities
By Ian Parry; Monetary Fund
   presented by: Ian Parry, Monetary Fund
 

Carbon Implications, Federal Tax Reform and the US Timber Sector
[slides]
By Roger Sedjo; Resources For the Future
Brent Sohngen; Ohio State University
   presented by: Brent Sohngen, Ohio State University
 

Self Regulation, Corrective Policy and Goodhart's Law: The Case of Carbon Emissions from Automobiles
By Mathias Reynaert; Toulouse School of Economics
James Sallee; University of California Berkeley
   presented by: James Sallee, University of California Berkeley
 
Session 14: ACA and Health Care Markets (Health)
November 10, 2016 10:15 to 11:45
Baltimore Ballroom B (5th Floor)
 
Session Organizer: Thomas Selden, Agency for Healthcare Research & Quality
Session Chair: Thomas Selden, Agency for Healthcare Research & Quality
Session type: invited
 

Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy
By David Powell; RAND
   presented by: David Powell, RAND
   Discussant:   Adam Sacarny, Columbia University
 

Premium Subsidies, the Mandate, and Medicaid Expansion: Coverage Effects of the Affordable Care Act
By Molly Frean; University of Pennsylvania
Jonathan Gruber; MIT
Benjamin Sommers; Harvard School of Public Health
   presented by: Molly Frean, University of Pennsylvania
 

Adverse Selection in ACA Exchange Markets: Evidence from Colorado
By Matt Panhans; Duke University
   presented by: Matt Panhans, Duke University
   Discussant:   Paul Jacobs, Agency for Healthcare Research and Quality
 

How To Build a Better Cadillac: Alternatives to the ACA Tax on High Cost Health Insurance Plans
By Henry Aaron; Brookings Institution
Linda Blumberg; The Urban Institute
Paul Ginsburg
Stephen Zuckerman; Urban Institue
   presented by: Linda Blumberg, The Urban Institute
                         Henry Aaron, Brookings Institution
   Discussant:   G. Miller, AHRQ
 
Session 15: Tax Policy and Low-Income Families (Individual and Labor)
November 10, 2016 10:15 to 11:45
Fells Point (5th Floor)
 
Session Organizer: Laura Kawano, University of Michigan
Session Chair: Dayanand Manoli, UT-Austin
Session type: contributed
 

Nudges and Learning: Evidence from Informational Interventions for Low-Income Taxpayers
By Dayanand Manoli; UT-Austin
Nicholas Turner; U.S. Department of the Treasury
   presented by: Dayanand Manoli, UT-Austin
 

Give Credit Where? The Incidence of Chid Care Tax Credits
By Luke Rodgers; University of Texas at Austin
   presented by: Luke Rodgers, University of Texas at Austin
 

A Loan by any Other Name: How State Policies Changed Advanced Tax Refund Payments
By Maggie Jones; U.S. Census Bureau
   presented by: Maggie Jones, U.S. Census Bureau
 

The Rise of Working Mothers and the 1975 Earned Income Tax Credit
By Jacob Bastian; University of Michigan
   presented by: Jacob Bastian, University of Michigan
 

Discussants:
     1 Naomi Feldman, Federal Reserve Board
     2 Dayanand Manoli, UT-Austin
 
Session 16: Taxing Intellectual Property (International)
November 10, 2016 10:15 to 11:45
Baltimore Ballroom A (5th Floor)
 
Session Organizer: Tim Dowd, Joint Committee on Taxation, U.S. Congre
Session Chair: Rosanne Altshuler, Rutgers University
Session type: panel
 

Presented by:
   Stephen Shay, Harvard Law School
 

Presented by:
   Edward Kleinbard, University of Southern California
 

Presented by:
   Paul Oosterhuis, Skadden, Arps, Slate, Meagher & Flom LLP
 

Presented by:
   John Samuels, ITPF
 
Session 17: Tax Guidance and Compliance (Law)
November 10, 2016 10:15 to 11:45
Homeland (5th Floor)
 
Session Organizer: John Brooks, Georgetown University Law Center
Session Chair: Steven Sheffrin, Tulane University, the Murphy Institute
Session type: contributed
 

To What Extent Does Enforcement Crowd Out Voluntary Tax Compliance?
By Leandra Lederman; Indiana University
   presented by: Leandra Lederman, Indiana University
 

Why examples?
[slides]
By Yariv Brauner; University of Florida
   presented by: Yariv Brauner, University of Florida
 

Regulating by Example
[slides]
By Susan Morse; University of Texas School of Law
Leigh Osofsky; University of Miami
   presented by: Leigh Osofsky, University of Miami
 

Theorizing About Facts and Circumstances
By Andrew Hayashi; University of Virginia
   presented by: Andrew Hayashi, University of Virginia
 

Information reporting and state capacity
By Wei Cui; University of British Columbia
   presented by: Wei Cui, University of British Columbia
 
Session 18: Fiscal Multipliers from a Micro-Data Perspective (Macro and Fiscal Policy)
November 10, 2016 10:15 to 11:45
Pride of Baltimore (6th Floor)
 
Session Organizer: David Cashin, Federal Reserve Board of Governors
Session Chair: Daniel Murphy, University of Virginia
Session type: invited
 

Local and Aggregate Fiscal Policy Multipliers
By Bill Dupor; Federal Reserve Bank of St. Louis
   presented by: Bill Dupor, Federal Reserve Bank of St. Louis
   Discussant:   David Cashin, Federal Reserve Board of Governors
 

Government Spending and Durable Goods
By Christoph Boehm; University of Michigan
   presented by: Christoph Boehm, University of Michigan
   Discussant:   Marios Karabarbounis, Federal Reserve Bank of Richmond
 

Private Debt Overhang and the Government Spending Multiplier
By Marco Bernardini; Ghent University
Gert Peersman; Ghent University
   presented by: Marco Bernardini, Ghent University
   Discussant:   Christine Dobridge, Federal Reserve Board of Governors
 

Fiscal Stimulus and Consumer Debt
By Yuliya Demyanyk; Federal Reserve Bank of Cleveland
Elena Loutskina; University of Virginia, Darden School
Daniel Murphy; University of Virginia
   presented by: Daniel Murphy, University of Virginia
   Discussant:   Christine Dobridge, Federal Reserve Board of Governors
 
Session 19: Government Support for Higher Education (State and Local)
November 10, 2016 10:15 to 11:45
James (6th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: Bo Zhao, Federal Reserve Bank of Boston
Session type: contributed
 

Attendance Spillovers between Public and For-Profit Colleges: Evidence from Statewide Changes in Appropriations for Higher Education
[slides]
By Sarena Goodman; Federal Reserve Board of Governors
Alice Henriques; Federal Reserve Board of Governors
   presented by: Sarena Goodman, Federal Reserve Board of Governors
                         Alice Henriques, Federal Reserve Board of Governors
   Discussant:   David Merriman, University of Illinois
 

The Effect of State Appropriations on Research Output of Public Research Universities: Evidence on Patent Applications
By Bo Zhao; Federal Reserve Bank of Boston
   presented by: Bo Zhao, Federal Reserve Bank of Boston
   Discussant:   Leslie Papke, Michigan State University
 

How State/Local Government Invests in Academic Research Infrastructure: An Empirical Study of Funding of University Science and Engineering Research Facilities in the U.S.
By Yonghong Wu; University of Illinois Chicago
   presented by: Yonghong Wu, University of Illinois Chicago
   Discussant:   Brad Hershbein, W.E. Upjohn Institute for Employment Res
 
Session 20: State and Local Optimal Tax Policy (State and Local)
November 10, 2016 10:15 to 11:45
Watertable A (5th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: Nathan Anderson, Ropes & Gray, LLP
Session type: contributed
 

The Legal Market for Recreational Marijuana: Evidence from Washington
By Benjamin Hansen; University of Oregon
Keaton Miller; University of Oregon
Caroline Weber; University of Oregon
   presented by: Caroline Weber, University of Oregon
   Discussant:   Nathan Anderson, Ropes & Gray, LLP
 

What accounts for the stability and resilience of property tax systems?
By John Anderson; University of Nebraska
   presented by: John Anderson, University of Nebraska
   Discussant:   Nathan Anderson, Ropes & Gray, LLP
 

Distortions Under the Texas Margins Tax
By Seth Giertz; University of Texas at Dallas
Anil Kumar; Federal Reserve Bank of Dallas
   presented by: Seth Giertz, University of Texas at Dallas
   Discussant:   Fred Giertz, University of Illinois
 

The Incidence of Sales Tax Reform with Taxation of Intermediate Goods
By George Zodrow; Rice University
Margaret McKeehan; Rice University
   presented by: Margaret McKeehan, Rice University
   Discussant:   Fred Giertz, University of Illinois
 
Session 21: Fiscal Policy in a Low Interest Rate Environment
November 10, 2016 12:00 to 13:30
Maryland Ballroom (5th Floor)
 
Session Organizer: Jennifer Blouin, University of Pennsylvania
Session type: invited
 

Fiscal Policy in a Low Interest Rate Environment
By olivier blanchard; Peterson Institute
   presented by: olivier blanchard, Peterson Institute
 
Session 22: Debits, Credits, and Taxes (Accounting)
November 10, 2016 13:45 to 15:15
James (6th Floor)
 
Session Organizer: Scott Dyreng, Duke University
Session Chair: Miles Romney, Florida State University
Session type: contributed
 

Nonrecurring Income Taxes: Do Analysts and Investors Identify and Adjust for Transitory Tax Expense Items?
By Dain Donelson; University of Texas at Austin
Colin Koutney; University of Texas at Austin
Lillian Mills; University of Texas at Austin
   presented by: Colin Koutney, University of Texas at Austin
   Discussant:   Paul Demere, University of Illinois Urbana-Champaign
 

Do Tax Deductions for Goodwill Impairments Affect Financial Reporting?
By Sarah Blechinger; University of Connecticut
Steven Utke; University of Connecticut
   presented by: Steven Utke, University of Connecticut
   Discussant:   Miles Romney, Florida State University
 

How much of tax earnings management is really earnings management?
By Kathleen Powers; University of Tennessee, Knoxville
   presented by: Kathleen Powers, University of Tennessee, Knoxville
   Discussant:   R William Snyder, University of Illinois Urbana-Champaign
 

Discussion of 'Do Tax Deductions for Goodwill Impairments Affect Financial Reporting?'
By Miles Romney; Florida State University
   presented by: Miles Romney, Florida State University
 
Session 23: Communications Strategies of Tax Authorities (Compliance and Enforcement)
November 10, 2016 13:45 to 15:15
Federal Hill (5th Floor)
 
Session Organizer: John Guyton, Internal Revenue Service
Session Chair: Alan Plumley, IRS
Session type: invited
 

The Effects of Compliance Reminders on Personal Income Tax Payments in Greece; Evidence from a Regression Discontinuity Design
[slides]
By Antonios Koumpias; Georgia State University
   presented by: Antonios Koumpias, Georgia State University
 

Tax Compliance in the Amazon
By Celeste Carruthers; University of Tennessee
William Fox; University of Tennessee
Matthew Murray; University of Tennessee
   presented by: Matthew Murray, University of Tennessee
 

Statistical Detection of Tax Fraud using Auditing Announcements
By Stephen Kastoryano; University of Mannheim
   presented by: Stephen Kastoryano, University of Mannheim
 

The Italian Blitz: audit publicity and tax compliance, evidence from a natural experiment
By Denvil Duncan; Indiana University
   presented by: Denvil Duncan, Indiana University
 

Casting the Tax Net Wider: Experimental Evidence from Costa Rica
By Anne Brockmeyer; World Bank
Spencer Smith; University of Oxford
   presented by: Anne Brockmeyer, World Bank
 
Session 24: Educational Outcomes (Education)
November 10, 2016 13:45 to 15:15
Pride of Baltimore (6th Floor)
 
Session Organizer: Lesley Turner, University of Maryland
Session Chair: Brad Hershbein, W.E. Upjohn Institute for Employment Res
Session type: contributed
 

Follow the Money: The Evolution of Federal Funding for Higher Education
By Camilla Watson; University of Georgia
   presented by: Camilla Watson, University of Georgia
   Discussant:   Sarena Goodman, Federal Reserve Board of Governors
 

Parental Income and College Outcomes: Evidence from Lottery Wins
By George Bulman; UCSC
Robert Fairlie; University of California, Santa Cruz
Sarena Goodman; Federal Reserve Board of Governors
Adam Isen; U.S. Department of the Treasury
   presented by: George Bulman, UCSC
   Discussant:   Brad Hershbein, W.E. Upjohn Institute for Employment Res
 

Let Them Eat Lunch: The Impact of Universal Free Meals on Student Performance
By Amy Ellen Schwartz; Syracuse University
Michah Rothbart; Syracuse University
   presented by: Michah Rothbart, Syracuse University
   Discussant:   Deena Ackerman, Office of Tax Analysis
 

Discussion of "Follow the Money: The Evolution of Federal Funding for Higher Education"
By Sarena Goodman; Federal Reserve Board of Governors
   presented by: Sarena Goodman, Federal Reserve Board of Governors
 
Session 25: Financial Impacts of the ACA (Health)
November 10, 2016 13:45 to 15:15
Watertable A (5th Floor)
 
Session Organizer: Thomas Selden, Agency for Healthcare Research & Quality
Session Chair: Jessica Banthin, Congressional Budget Office
Session type: invited
 

The Affordable Care Act, Expanded Insurance Eligibility and Financial Burdens among the Nonelderly Population
By Didem Bernard; Agency Healthcare Research and Quality
Thomas Selden; Agency for Healthcare Research & Quality
   presented by: Didem Bernard, Agency Healthcare Research and Quality
   Discussant:   Jessica Banthin, Congressional Budget Office
 

The Impact of the Affordable Care Act on Household Health Spending: Evidence from the Consumer Expenditure Survey
By Sayeh Nikpay; University of California at Berkeley
Helen Levy; University of Michigan
Thomas Buchmueller; University of Michigan
   presented by: Sayeh Nikpay, University of California at Berkeley
   Discussant:   Jessica Banthin, Congressional Budget Office
 

The Effect of the Patient Protection and Affordable Care Act Medicaid Expansions on Financial Well-Being
By Luojia Hu; Federal Reserve Bank of Chicago
Robert Kaestner; University of Illinois
Bhashkar Mazumder; Federal Reserve Bank of Chicago
Sarah Miller; University of Michigan
Ashley Wong; Federal Reserve Bank of Chicago
   presented by: Sarah Miller, University of Michigan
   Discussant:   Bradley Heim, Indiana University
 

Medicaid and Financial Health
By Martin Hackmann; Penn State
   presented by: Martin Hackmann, Penn State
   Discussant:   Bradley Heim, Indiana University
 
Session 26: Profit Shifting (International)
November 10, 2016 13:45 to 15:15
Baltimore Ballroom B (5th Floor)
 
Session Organizer: Tim Dowd, Joint Committee on Taxation, U.S. Congre
Session Chair: Peter Merrill, PriceWaterhouseCoopers
Session type: contributed
 

Tax-Induced Transfer Pricing and Corporate Agency Costs
By Marko Koethenbuerger; ETH Zurich
Michael Stimmelmayr; ETH Zurich
   presented by: Marko Koethenbuerger, ETH Zurich
 

The Effect of Tax Costs on U.S. Multinational Cash Holdings
By Christine Dobridge; Federal Reserve Board of Governors
Paul Landefeld; Joint Committee on Taxation
   presented by: Paul Landefeld, Joint Committee on Taxation
 

On the interdependency of profit-shifting channels and the effectiveness of anti-avoidance legislation
By Olena Dudar; ZEW Centre for European Economic Research
Katharina Nicolay; ZEW
Hannah Nusser; University of Mannheim
   presented by: Olena Dudar, ZEW Centre for European Economic Research
 

The increasing importance and influences of CFC rules - an OECD+ country overview
By Axel Prettl; University Tuebingen
   presented by: Axel Prettl, University Tuebingen
 
Session 27: Political Economy and Inequality (Law)
November 10, 2016 13:45 to 15:15
Fells Point (5th Floor)
 
Session Organizer: John Brooks, Georgetown University Law Center
Session Chair: D Shaviro, New York University
Session type: invited
 

Fixing the Alternative Minimum Tax (AMT) to Save Progressive Taxation
By David Gamage; UC Berkeley
   presented by: David Gamage, UC Berkeley
 

The President’s Power To Tax
By Daniel Hemel; University of Chicago Law School
   presented by: Daniel Hemel, University of Chicago Law School
 

How the Rich Drive Progressive Marginal Tax Rates
By Jason Oh; UCLA School of Law
   presented by: Jason Oh, UCLA School of Law
 

Expertise and International Tax Norms
By Sloan Speck; University of Colorado
   presented by: Sloan Speck, University of Colorado
 

The Distributive Case against Offshore Tax Enforcement
By Shu-Yi Oei; Tulane Law School
   presented by: Shu-Yi Oei, Tulane Law School
 
Session 28: Tax Policy and Real Economic Activity (Macro and Fiscal Policy)
November 10, 2016 13:45 to 15:15
Kent (6th Floor)
 
Session Organizer: David Cashin, Federal Reserve Board of Governors
Session Chair: David Cashin, Federal Reserve Board of Governors
Session type: invited
 

The Impact of a Permanent Income Shock on Consumption: Evidence from Japan's 2014 VAT Rate Increase
By David Cashin; Federal Reserve Board of Governors
Takashi Unayama; Hitotsubashi University
   presented by: David Cashin, Federal Reserve Board of Governors
   Discussant:   Alan Viard, American Enterprise Institute
 

Tax Policy Endogeneity: Evidence from R&D Tax Credits
By Andrew Chang; Federal Reserve Board
   presented by: Andrew Chang, Federal Reserve Board
   Discussant:   Nirupama Rao, New York University
 

Stimulating Housing Markets
By David Berger; Northwestern University
Nicholas Turner; U.S. Department of the Treasury
Eric Zwick; University of Chicago
   presented by: Eric Zwick, University of Chicago
   Discussant:   Andrew Paciorek, Federal Reserve Board
 
Session 29: Optimal Taxation 2
November 10, 2016 13:45 to 15:15
Homeland (5th Floor)
 
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Andreas Peichl, University of Mannheim
Session type: contributed
 

Optimal Tax Administration
By Joel Slemrod; University of Michigan
   presented by: Joel Slemrod, University of Michigan
   Discussant:   Daniel Reck, University of California Berkeley
 

Land is back...and it must be taxed
By odran bonnet; Sciences Po, LIEPP
pierre-henri bono; Sciences Po, LIEPP
guillaume chapelle; Sciences po, Liepp
Alain Trannoy; AMSE and EHESS
etienne wasmer; Sciences Po, LIEPP
   presented by: Alain Trannoy, AMSE and EHESS
   Discussant:   Daniel Reck, University of California Berkeley
 

Should We Be Taxed Out of Our Homes? The Optimal Taxation of Housing Consumption
By David Albouy; University of Illinois
Sebastian Findeisen; University of Mannheim
   presented by: David Albouy, University of Illinois
   Discussant:   Benjamin Lockwood, University of Pennsylvania
 

Pigouvian Taxation with Multiple Externalities and Costly Administration
By Daniel Jaqua; Albion College
Daniel Schaffa; University of Michigan
   presented by: Daniel Jaqua, Albion College
   Discussant:   Benjamin Lockwood, University of Pennsylvania
 
Session 30: Risks in Pensions and Retirement (Pensions)
November 10, 2016 13:45 to 15:15
Gibson (6th Floor)
 
Session Organizer: Itzik Fadlon, University of California, San Diego and
Session Chair: Geoffrey Sanzenbacher, Boston College Center for Retirement Research
Session type: contributed
 

Contribution Risk and Public Pension Reform
By Travis St.Clair; University of Maryland
Juan Pablo Guzman; University of Maryland
   presented by: Travis St.Clair, University of Maryland
 

The interplay between retirement plan funding policies, contribution volatility, and funding risk
By Donald Boyd; State University of New York
Yimeng Yin; Rockfeller Institute of Government
   presented by: Yimeng Yin, Rockfeller Institute of Government
 

The Welfare Cost of Retirement Uncertainty
By Frank Caliendo; Utah State University
Maria Casanova; California State University Fullerton
Aspen Gorry; Utah State University
Sita Slavov; George Mason University
   presented by: Sita Slavov, George Mason University
 

Discussion of "Contribution Risk and Public Pension Reform"
By Sutirtha Bagchi; Villanova University
   presented by: Sutirtha Bagchi, Villanova University
 

Discussants:
     1 Sutirtha Bagchi, Villanova University
     2 Alice Henriques, Federal Reserve Board of Governors
 
Session 31: Fiscal Federalism Around the World: Challenges and Opportunities (State and Local)
November 10, 2016 13:45 to 15:15
Baltimore Ballroom A (5th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: Therese McGuire, Northwestern University
Session type: panel
 

Presented by:
   Teresa Garcia-Mila, Universitat Pompeu Fabra, Barcelona Graduate School of Economics
 

Presented by:
   Bev Dahlby, University of Calgary
 

Presented by:
   David Heald, University of Glasgow
 

Presented by:
   Robert Inman, University of Pennsylvania
 
Session 32: The Future of International Corporate Taxation
November 10, 2016 15:45 to 17:15
Baltimore Ballroom A+B (5th Floor)
 
Session Organizer: Li Liu, Oxford University
Session Chair: Li Liu, Oxford University
Session type: panel
 

Presented by:
   Michael Devereux, University of Oxford
 

Presented by:
   Tom Neubig, Tax Sage Network
 

Presented by:
   James Hines, University of Michigan
 

Presented by:
   Victoria Perry, International Monetary Fund
 

Presented by:
   Peter Merrill, PriceWaterhouseCoopers
 
Session 33: Information and Offshore Tax Evasion (Compliance and Enforcement)
November 11, 2016 8:30 to 10:00
Federal Hill (5th Floor)
 
Session Organizer: John Guyton, Internal Revenue Service
Session Chair: Jeffrey Hoopes, University of North Carolina
Session type: invited
 

United we evade: Tax evasion under third-party reporting
By Steven Hamilton; University of Michigan
   presented by: Steven Hamilton, University of Michigan
   Discussant:   Brian Erard, B. Erard & Associates
 

The Enforcement Elasticity of Evasive Foreign Accounts: Evidence from US Initiatives
By Niels Johannesen; University of Copenhagen
Pat Langetieg; IRS
Daniel Reck; University of California Berkeley
Max Risch; University of Michigan
Joel Slemrod; University of Michigan
   presented by: Daniel Reck, University of California Berkeley
   Discussant:   Jeffrey Hoopes, University of North Carolina
 

Evaluating Transfer Pricing Reform: Evidence from a Natural Experiment in Chile
By Sebastian Bustos; Harvard University
Dina Pomeranz; Harvard
Gabriel Zucman; UC Berkeley
   presented by: Dina Pomeranz, Harvard
   Discussant:   Jeffrey Hoopes, University of North Carolina
 

Proposing efficiencies for the overlapping systems for collection, verification, and dissemination of taxpayer information for encouraging compliance with reporting of foreign income and assets
By William Byrnes; Texas A&M University School of Law
   presented by: William Byrnes, Texas A&M University School of Law
   Discussant:   Brian Erard, B. Erard & Associates
 
Session 34: Geospatial and International Considerations of Firms (Corporate)
November 11, 2016 8:30 to 10:00
Homeland (5th Floor)
 
Session Organizer: Li Liu, Oxford University
Session Chair: Rosanne Altshuler, Rutgers University
Session type: invited
 

How aggressive are foreign multinational companies in avoiding corporation tax? Evidence from UK confidential corporate tax returns.
By Katarzyna Habu; Oxford University
   presented by: Katarzyna Habu, Oxford University
   Discussant:   Rosanne Altshuler, Rutgers University
 

State Corporate Income Tax Policy and Spatial Distribution of Economic Activity
By Zhou Yang; Robert Morris University
   presented by: Zhou Yang, Robert Morris University
   Discussant:   Paul Landefeld, Joint Committee on Taxation
 

Why the Current Tax Rate Tells You Little: Competing For Mobile and Immobile Firms
By Dominika Langenmayr; University of Munich, Economics
Martin Simmler; DIW Berlin and Oxford University Centre for Business Taxation
   presented by: Martin Simmler, DIW Berlin and Oxford University Centre for Business Taxation
   Discussant:   Paul Landefeld, Joint Committee on Taxation
 
Session 35: Incidence of Environmental and Energy Taxes (Environment and Energy)
November 11, 2016 8:30 to 10:00
Fells Point (5th Floor)
 
Session Organizer: Ian Parry, Monetary Fund
Session Chair: Grant Driessen, Congressional Research Service
Session type: contributed
 

The Pass-Through of RIN Prices to Wholesale and Retail Fuels under the Renewable Fuel Standard
By Christopher Knittel; MIT
Ben Meiselman; University of Michigan
James Stock; Harvard
   presented by: Ben Meiselman, University of Michigan
   Discussant:   Raphael Calel, Georgetown University
 

Who Bears the Burden of Energy Taxes? The Critical Role of Pass-Through
[slides]
By Samuel Stolper; Harvard Kennedy School
   presented by: Samuel Stolper, Harvard Kennedy School
   Discussant:   Giuseppe Fiori, North Carolina State University
 

Fiscal Policies to Promote Alternative Fuel Vehicles
By Shanjun Li; Cornell University
Jianwei Xing; Cornell University
   presented by: Jianwei Xing, Cornell University
   Discussant:   James Sallee, University of California Berkeley
 
Session 36: ACA and Incentives to Work (Health)
November 11, 2016 8:30 to 10:00
Watertable C (5th Floor)
 
Session Organizer: Thomas Selden, Agency for Healthcare Research & Quality
Session Chair: Ithai Lurie, U.S. Department of the Treasury
Session type: invited
 

The Affordable Care Act and Trends in Part-Time Employment: 2016 Update
By Asako Moriya; Agency for Healthcare Research and Quali
   presented by: Asako Moriya, Agency for Healthcare Research and Quali
   Discussant:   Melissa McInerney, Tufts University
 

Does Public Health Insurance Affect Early Retirement?
By Bradley Heim; Indiana University
Ithai Lurie; U.S. Department of the Treasury
Kosali Simon; Indiana University
   presented by: Kosali Simon, Indiana University
   Discussant:   Matthew Rutledge, Boston College
 

Means-Testing Federal Health Entitlement Benefits
By Andrew Samwick; Dartmouth College
   presented by: Andrew Samwick, Dartmouth College
   Discussant:   Ithai Lurie, U.S. Department of the Treasury
 

Effects of ACA Medicaid Expansions on Health Insurance Coverage and Labor Supply
By Robert Kaestner; University of Illinois
Bowen Garrett; Urban Institute
Anuj Gangopadhyaya; University of Illinois at Chicago
Caitlyn Fleming; University of Illinois at Chicago
   presented by: Bowen Garrett, Urban Institute
   Discussant:   Tami Gurley-Calvez, University of Kansas Medical Center
 
Session 37: Top Incomes (Individual and Labor)
November 11, 2016 8:30 to 10:00
Baltimore Ballroom A (5th Floor)
 
Session Organizer: Laura Kawano, University of Michigan
Session Chair: Jeff Larrimore, Federal Reserve Board
Session type: contributed
 

The Sensitivity of U.S. Top Income Shares in Tax Record Data to More Comprehensive Measures of Income
By Jeff Larrimore; Federal Reserve Board
Richard Burkhauser; Cornell University & Univ of Melbourne
Gerald Auten; U.S. Treasury Department
Philip Armour; RAND Corporation
   presented by: Jeff Larrimore, Federal Reserve Board
 

Measuring Top Income Inequality in the US: Accounting for Economic and Population Growth
By Carla Krolage; ZEW
Andreas Peichl; University of Mannheim
Daniel Waldenstroem; PSE
   presented by: Andreas Peichl, University of Mannheim
 

Top Tax Progression in Germany
By Katharina Jenderny; Umeå University
   presented by: Katharina Jenderny, Umea University
 

Using Tax Data to Measure Income Inequality: Effects of Base Broadening Tax Reform
By Gerald Auten; U.S. Treasury Department
David Splinter; Joint Committee on Taxation
   presented by: Gerald Auten, U.S. Treasury Department
 

Discussants:
     1 Wojciech Kopczuk, Columbia University
     2 Joel Slemrod, University of Michigan
 
Session 38: Multinational M&A and Incorporations (International)
November 11, 2016 8:30 to 10:00
Kent (6th Floor)
 
Session Organizer: Tim Dowd, Joint Committee on Taxation, U.S. Congre
Session Chair: Jane Gravelle, Library of Congress
Session type: contributed
 

Why Do U.S. Corporations Expatriate and How Does the Market View Them? The Case of Corporate Inversions
By Inder Khurana; University of Missouri-Columbia
Stevanie Neuman; University of Missouri-Columbia
   presented by: Stevanie Neuman, University of Missouri-Columbia
 

The Effective Income Tax Rate Experience of Decentered Multinationals
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
 

What Drives Corporate Inversions? International Evidence
By Stefan Zeume; University of Michigan
Rose Liao; Rutgers University
Burcin Col; Pace University
   presented by: Stefan Zeume, University of Michigan
 

Discussants:
     1 Jane Gravelle, Library of Congress
     2 Kevin Markle, University of Iowa
 
Session 39: Structural Models of Fiscal Policy Effects (Macro and Fiscal Policy)
November 11, 2016 8:30 to 10:00
James (6th Floor)
 
Session Organizer: David Cashin, Federal Reserve Board of Governors
Session Chair: Nora Traum, North Carolina State University
Session type: invited
 

Optimal Public Debt with Life Cycle Motives
By William Peterman; Federal Reserve Board of Governors
Erick Sager; Bureau of Labor Statistics
   presented by: Erick Sager, Bureau of Labor Statistics
   Discussant:   William Gale, Brookings Institution
 

Clearing Up the Fiscal Multiplier Morass
By Eric Leeper; Indiana University
Nora Traum; North Carolina State University
Todd Walker; Indiana University
   presented by: Nora Traum, North Carolina State University
   Discussant:   Hess Chung, Federal Reserve Board
 

Modeling the Internal Revenue Code in a Heterogeneous-Agent General Equilibrium Framework
By Rachel Moore; US Congress
Brandon Pecoraro; U.S. Congress
   presented by: Rachel Moore, US Congress
   Discussant:   Jason DeBacker, University of South Carolina
 

The Effect of Transportation on the Performance of the Economy: A General Equilibrium Approach
By Trevor Gallen; Purdue University
Clifford Winston; Brookings Institution
   presented by: Trevor Gallen, Purdue University
   Discussant:   Byron Lutz, Federal Reserve Board of Governors
 
Session 40: NTA Next Generation
November 11, 2016 8:30 to 10:00
Pride of Baltimore (6th Floor)
 
Session Organizer: Carlianne Patrick, Georgia State University
Session Chair: Estelle Dauchy, Campaign for Tobacco Free Kids
Session type: invited
 

Uneven obstacles for the mid-size firms and the missing middles in the developing countries: can corruption and excessive tax regulation explain it?
By Shafiun Shimul; University of Nebraska-Lincoln
   presented by: Shafiun Shimul, University of Nebraska-Lincoln
   Discussant:   Ben Niu, St. John Fisher College
 

The Federal Adoption Tax Credit and Adoption from US Foster Care
By Margaret Brehm
   presented by: Margaret Brehm, Michigan State University
   Discussant:   Deena Ackerman, Office of Tax Analysis
 

Short-Term Disability Insurance and the Long-Term Effects of Maternity Leave
By Brenden Timpe; University of Michigan
   presented by: Brenden Timpe, University of Michigan
   Discussant:   Sara LaLumia, Williams College
 

Tax Policy and the Growth in Mutual Funds: Evidence from Omnibus Budget Reconciliation Act of 1993
By Frank Murphy; University of Arizona
   presented by: Frank Murphy, University of Arizona
   Discussant:   Peter Brady, Investment Company Institute
 
Session 41: Optimal Taxation 3
November 11, 2016 8:30 to 10:00
Gibson (6th Floor)
 
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Stefanie Stantcheva, Harvard University
Session type: contributed
 

Optimal Taxation of Families: Mirrlees meets Becker
By Musab Kurnaz; Carnegie Mellon University
   presented by: Musab Kurnaz, Koc University
   Discussant:   Daniel Jaqua, Albion College
 

Optimal taxation with work experience as a risky investment
By Louis Perrault; Georgia State University
   presented by: Louis Perrault, Georgia State University
   Discussant:   Daniel Jaqua, Albion College
 

How Should We Tax Capital Income? Optimality Under Policy Constraints
By Margaret McKeehan; Rice University
   presented by: Margaret McKeehan, Rice University
   Discussant:   Mark Phillips, University of Southern California
 

Optimal Taxation of Risky Capital Income: the Rate of Return Allowance
By Kevin Spiritus; KU Leuven
Robin Boadway; Queen's University
   presented by: Kevin Spiritus, KU Leuven
   Discussant:   Mark Phillips, University of Southern California
 
Session 42: State-Local Finances After the Great Recession (State and Local)
November 11, 2016 8:30 to 10:00
Baltimore Ballroom B (5th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: Ronald Fisher, Michigan State University
Session type: contributed
 

Slow tax revenue growth, rising pension contributions, and Medicaid growth lead state and local governments to reshape their finances
By Donald Boyd; State University of New York
Lucy Dadayan; State University of New York
   presented by: Lucy Dadayan, State University of New York
 

State Tax Measures and Revenue Growth through and Post-Crisis
By Carolyn Bourdeaux; Andrew Young School of Policy Studies
Rahul Pathak; Georgia State University
Sally Wallace; Georgia State University
   presented by: Rahul Pathak, Georgia State University
 

Infrastructure Spending After the Great Recession
[slides]
By Ronald Fisher; Michigan State University
   presented by: Ronald Fisher, Michigan State University
 

New Directions in State and local Tax Policy: Views from Practitioners, Policymakers and Taxpayers
By Daniel Mullins; American University
John Mikesell; Indiana University
Chad Smith; American University
   presented by: Daniel Mullins, American University
 

Discussant:   Michael Mazerov, CBPP
 
Session 43: Secrets and Reputation (Accounting)
November 11, 2016 10:15 to 11:45
Pride of Baltimore (6th Floor)
 
Session Organizer: Scott Dyreng, Duke University
Session Chair: Jeffrey Hoopes, University of North Carolina
Session type: contributed
 

The Value of Offshore Secrets – Evidence from the Panama Papers
By James O'Donovan; INSEAD
Hannes Wagner; Bocconi University
Stefan Zeume; University of Michigan
   presented by: Stefan Zeume, University of Michigan
 

The Impact of Public Tax-Return Disclosure
By Jeffrey Hoopes; University of North Carolina
Leslie Robinson; Dartmouth College
Joel Slemrod; University of Michigan
   presented by: Jeffrey Hoopes, University of North Carolina
 

The Relationship between Tax Risk and Firm Value: Evidence from the Luxembourg Tax Leaks
By Wayne Nesbitt; Michigan State University
Edmund Outslay; Michigan State University
Anh Persson; Michigan State University
   presented by: Anh Persson, Michigan State University
 

Discussant:   Tom Neubig, Tax Sage Network
 
Session 44: Policy Design with Behavioral Agents (Behavioral)
November 11, 2016 10:15 to 11:45
Baltimore Ballroom B (5th Floor)
 
Session Organizer: Alex Rees-Jones, The Wharton School, University of Penn.
Session Chair: Jacob Goldin, Stanford Law School
Session type: contributed
 

Designing Optimal Defaults
[slides]
By Jacob Goldin; Stanford Law School
Daniel Reck; University of California Berkeley
   presented by: Daniel Reck, University of California Berkeley
 

Optimal Income Taxation with Present Bias
By Benjamin Lockwood; University of Pennsylvania
   presented by: Benjamin Lockwood, University of Pennsylvania
 

The Problem of Intra-Personal Cost
By Brian Galle; Boston College
   presented by: Brian Galle, Boston College
 

Accounting for Behavioral Biases in Business Tax Reform: The Case of Expensing
By Lily Batchelder; NYU School of Law
   presented by: Lily Batchelder, NYU School of Law
 

Discussants:
     1 Wojciech Kopczuk, Columbia University
     2 Andrew Hayashi, University of Virginia
 
Session 45: The Effects of Policy Incentives on Charitable Giving (Charities and Public Goods)
November 11, 2016 10:15 to 11:45
James (6th Floor)
 
Session Organizer: Nicolas Duquette, University of Southern California
Session Chair: A. Abigail Payne, University of Melbourne
Session type: contributed
 

Do Tax Credits Increase Charitable Giving? Evidence from Arizona and Iowa
[slides]
By Daniel Teles; Tulane University
   presented by: Daniel Teles, Tulane University
   Discussant:   Jon Bakija, Williams College
 

Tax Incentives, Donations, and Nonprofit Saving Behavior
By Nicolas Duquette; University of Southern California
   presented by: Nicolas Duquette, University of Southern California
   Discussant:   Jon Bakija, Williams College
 

Strategic Timing of Charitable Giving
By Sara LaLumia; Williams College
   presented by: Sara LaLumia, Williams College
   Discussant:   Leah Brooks, Trachtenberg School of Public Policy & Public Administration
 
Session 46: Tax Filing Behavior (Compliance and Enforcement)
November 11, 2016 10:15 to 11:45
Kent (6th Floor)
 
Session Organizer: John Guyton, Internal Revenue Service
Session Chair: John Guyton, Internal Revenue Service
Session type: invited
 

Tax Evasion and Inequality
By Annette Alstadsæter; Norwegian University of Life Sciences (NMBU)
Niels Johannesen; University of Copenhagen
Gabriel Zucman; UC Berkeley
   presented by: Niels Johannesen, University of Copenhagen
   Discussant:   Emily Lin, U.S. Department of the Treasury
 

Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers
[slides]
By Sebastian Beer; OeNB
Matthias Kasper; University of Vienna
Erich Kirchler; University of Vienna
Brian Erard; B. Erard & Associates
   presented by: Matthias Kasper, University of Vienna
   Discussant:   Emily Lin, U.S. Department of the Treasury
 

What Drives Filing Compliance
[slides]
By Brian Erard; B. Erard & Associates
John Guyton; Internal Revenue Service
Pat Langetieg; IRS
Mark Payne; IRS
Alan Plumley; IRS
   presented by: Brian Erard, B. Erard & Associates
   Discussant:   Alex Turk, Internal Revenue Service
 

How do IRS resources affect the tax enforcement process?
By Michelle Nessa; Michigan State University
Casey Schwab; University of Georgia
Bridget Stomberg; University of Georgia
Erin Towery; University of Georgia
   presented by: Erin Towery, University of Georgia
   Discussant:   Alex Turk, Internal Revenue Service
 
Session 47: Business Investment and R&D (Corporate)
November 11, 2016 10:15 to 11:45
Fells Point (5th Floor)
 
Session Organizer: Li Liu, Oxford University
Session Chair: Michael Devereux, University of Oxford
Session type: contributed
 

Notching R&D Investment with Corporate Income Tax Cuts in China
By Juan Carlos Suarez Serrato; Duke University
Daniel Yi Xu; Duke University
   presented by: Juan Carlos Suarez Serrato, Duke University
   Discussant:   Michael Devereux, University of Oxford
 

Kinky Tax Policy and Abnormal Investment Behavior
By Eric Zwick; University of Chicago
   presented by: Eric Zwick, University of Chicago
   Discussant:   Michael Devereux, University of Oxford
 

Using Administrative Tax Return Data to Estimate the Effect of the Domestic Production Activities Deduction
By Eric Ohrn; Grinnell College
Elena Patel; US Department of the Treasury
   presented by: Eric Ohrn, Grinnell College
   Discussant:   Kevin Markle, University of Iowa
 

Are Innovative Firms Financially Constrained? Evidence from R&D Tax Incentives in OECD Countries
By Sophia Chen; International Monetary Fund
Estelle Dauchy; New Economic School
   presented by: Sophia Chen, International Monetary Fund
   Discussant:   Kevin Markle, University of Iowa
 
Session 48: Income Volatility and Consumer Spending (Individual and Labor)
November 11, 2016 10:15 to 11:45
Baltimore Ballroom A (5th Floor)
 
Session Organizer: Laura Kawano, University of Michigan
Session Chair: Peter Ganong, Harvard University
Session type: contributed
 

How Does Unemployment Affect Consumer Spending?
By Peter Ganong; Harvard University
   presented by: Peter Ganong, Harvard University
 

Optimal Tax Withholding with Committed Expenditure
By Michael Gelman; University of Michigan
Shachar Kariv; University of California, Berkeley
Matthew Shapiro; University of Michigan
Dan Silverman; Arizona State University
Steven Tadelis; University of California Berkeley
   presented by: Michael Gelman, University of Michigan
 

Does Labor Supply Respond to Transitory Income? Evidence from the Economic Stimulus Act of 2008
By David Powell; RAND
   presented by: David Powell, RAND
 

Discussant:   Damon Jones, University of Chicago
 
Session 49: Taxation and Knowledge (Law)
November 11, 2016 10:15 to 11:45
Watertable C (5th Floor)
 
Session Organizer: John Brooks, Georgetown University Law Center
Session Chair: Joe Bankman, Stanford Law School
Session type: contributed
 

Entrepreneurship, Intrapreneurship, and Spending
By Mirit Eyal-Cohen; University of Alabama
   presented by: Mirit Eyal-Cohen, University of Alabama
 

A Theory of Online Taxpayer Learning
By Shu-Yi Oei; Tulane Law School
Diane Ring; Boston College Law School
   presented by: Diane Ring, Boston College Law School
 

Entity Choice, Tax Elections, and New Firm Survival: Evidence from the Kauffman Firm Survey
By Emily Satterthwaite; University of Toronto
   presented by: Emily Satterthwaite, University of Toronto
 

Revisiting Local Income Taxes
By Erin Scharff; Sandra Day O'Connor College of Law/ASU
   presented by: Erin Scharff, Sandra Day O'Connor College of Law/ASU
 

Regulating Tax Return Preparation
By Jay Soled; Rutgers University
Kathleen Thomas; UNC School of Law
   presented by: Kathleen Thomas, UNC School of Law
 
Session 50: The Retirement Decision (Pensions)
November 11, 2016 10:15 to 11:45
Gibson (6th Floor)
 
Session Organizer: Itzik Fadlon, University of California, San Diego and
Session Chair: C. Eugene Steuerle, The Urban Institute
Session type: contributed
 

Statutory ages and Retirement: Evidence from Germany
By Arthur Seibold; London School of Economics
   presented by: Arthur Seibold, London School of Economics
 

Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program
By Daniel Fetter; Wellesley College
Lee Lockwood; Northwestern University
   presented by: Lee Lockwood, Northwestern University
 

Do savings increase in response to salient information about retirement and expected pensions?
By Philipp Doerrenberg; ZEW Mannheim
Mathias Dolls; Centre for European Economic Research
Andreas Peichl; University of Mannheim
Holger Stichnoth; ZEW Mannheim
   presented by: Andreas Peichl, University of Mannheim
 

Coordinating Retirement Plans between Spouses
By Alice Henriques; Federal Reserve Board of Governors
   presented by: Alice Henriques, Federal Reserve Board of Governors
 

Discussants:
     1 Sita Slavov, George Mason University
     2 Gal Wettstein, Boston College
 
Session 51: Political Economy and Local Governments (Political Economy)
November 11, 2016 10:15 to 11:45
Federal Hill (5th Floor)
 
Session Organizer: Ugo Troiano, University of Michigan
Session Chair: David Agrawal, University of Kentucky
Session type: contributed
 

The political economy of balanced budget requirements: Evidence from U.S. state environmental expenditure, 1974 – 2011
By Todd Yarbrough; Aquinas College
   presented by: Todd Yarbrough, Aquinas College
   Discussant:   Traviss Cassidy, University of Michigan
 

Commodity Taxation with Honesty, Avoidance and Evasion: Evidence from the United States
By David Agrawal; University of Kentucky
Mohammed Mardan; ETH Zurich
   presented by: David Agrawal, University of Kentucky
   Discussant:   Traviss Cassidy, University of Michigan
 

Political Economy of Parcel Tax in California School Districts
By Soomi Lee; University of La Verne
   presented by: Soomi Lee, University of La Verne
   Discussant:   Fernanda Brollo, Warwick University
 

The Political Economy of Enforcing Conditional Welfare Programs: Evidence from Brazil
By Fernanda Brollo; Warwick University
   presented by: Fernanda Brollo, Warwick University
   Discussant:   Todd Yarbrough, Aquinas College
 
Session 52: Intergovernmental Fiscal Relations (State and Local)
November 11, 2016 10:15 to 11:45
Homeland (5th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: Daphne Kenyon, Lincoln Institute of Land Policy
Session type: contributed
 

Crowd Control: The Department of Defense 1033 Program and Local Government Spending
By Donald Bruce; University of Tennessee
Celeste Carruthers; University of Tennessee
Matthew Harris; University of Tennessee
Matthew Murray; University of Tennessee
Jinseong Park; University of Tennessee-Knoxville
   presented by: Jinseong Park, University of Tennessee-Knoxville
 

Unintended Consequences of a Grant Reform: How the Action Plan for the Elderly Affected the Budget Deficit and Services for the Young
By Lars-Erik Borge; Norwegian University of Science and Tech
Marianne Haraldsvik; NTNU
   presented by: Lars-Erik Borge, Norwegian University of Science and Tech
 

Unfunded Mandates and Fiscal Structure: Empirical Evidence from a Synthetic Control Model
By Justin Ross; Indiana University
   presented by: Justin Ross, Indiana University
 

Discussant:   Robert Schwab, University of Maryland
 
Session 53: Avoiding Taxes (Accounting)
November 11, 2016 13:45 to 15:15
Gibson (6th Floor)
 
Session Organizer: Scott Dyreng, Duke University
Session Chair: Robert Hills, Duke University
Session type: contributed
 

The Effect of Industrial Diversification on Firm Taxes
By Kelly Wentland; George Mason University
   presented by: Kelly Wentland, George Mason University
   Discussant:   Robert Hills, Duke University
 

Conforming tax planning in multinational and domestic entity firms
By Nadine Kalbitz; Otto-von-Guericke-University Magdeburg
Sebastian Eichfelder; Otto von Guericke University Magdeburg
   presented by: Nadine Kalbitz, Otto-von-Guericke-University Magdeburg
   Discussant:   Margot Howard, College of William and Mary
 

The Effect of Corporate Governance onTax Avoidance: Evidence from Governance Reform
By Jon Kerr; Baruch College - CUNY
Richard Price
FRANCISCO J. ROMAN
   presented by: Jon Kerr, Baruch College - CUNY
   Discussant:   Vishal Baloria, Boston College
 
Session 54: Behavioral Issues in Benefit Take-up (Behavioral)
November 11, 2016 13:45 to 15:15
Federal Hill (5th Floor)
 
Session Organizer: Alex Rees-Jones, The Wharton School, University of Penn.
Session Chair: Tatiana Homonoff, Cornell University
Session type: contributed
 

Political Ideology, Mass Media, and, Government Benefit Usage
By Youssef Benzarti; University of California, Los Angeles
Emiliano Huet-Vaughn; Middlebury College
   presented by: Emiliano Huet-Vaughn, Middlebury College
 

The Effects of Refund Anticipation Loans on the Use of Paid Preparers and EITC Take-up
By Andrew Hayashi; University of Virginia
   presented by: Andrew Hayashi, University of Virginia
 

Do Contribution Rate Suggestions Impact Retirement Savings? Evidence from a Field Experiment
By Jacob Goldin; Stanford Law School
Tatiana Homonoff; Cornell University
William Tucker; Social and Behavioral Sciences Team
   presented by: Tatiana Homonoff, Cornell University
 

Discussants:
     1 Sebastien Bradley, Drexel University, LeBow College of Business
     2 Dayanand Manoli, UT-Austin
 
Session 55: School Funding (Education)
November 11, 2016 13:45 to 15:15
James (6th Floor)
 
Session Organizer: ,
Session Chair: Travis St.Clair, University of Maryland
Session type: contributed
 

Is There A School Finance Channel? Effects of Ambient Air Pollution on K-12 Education in USA
[slides]
By Biplab Datta; Gerogia State University
   presented by: Biplab Datta, Gerogia State University
   Discussant:   Samara Gunter, Colby College
 

On the Bubble: How School Accountability Affects the Within-District Allocation of Resources
By David Coyne; UCSD
   presented by: David Coyne, UCSD
   Discussant:   George Bulman, UCSC
 

Getting Ahead by Spending More? Local Community Response to State Merit Aid Programs
By Rajashri Chakrabarti; Federal Reserve Bank of New York
Joydeep Roy; Columbia University
   presented by: Rajashri Chakrabarti, Federal Reserve Bank of New York
   Discussant:   George Bulman, UCSC
 

Effects of School Finance Reforms and Tax and Expenditure Limits on School Spending and Spending Equity
By Christian Buerger; Syracuse University
Evgenia Gorina; University of Texas at Dallas
   presented by: Evgenia Gorina, University of Texas at Dallas
   Discussant:   Samara Gunter, Colby College
 
Session 56: The Contingent Workforce (Individual and Labor)
November 11, 2016 13:45 to 15:15
Kent (6th Floor)
 
Session Organizer: Laura Kawano, University of Michigan
Session Chair: Laura Kawano, University of Michigan
Session type: contributed
 

Paychecks, Paydays, and the Online Platform Economy: Big Data on Income Volatility
By Fiona Greig; JPMorgan Chase Institute
   presented by: Fiona Greig, JPMorgan Chase Institute
 

Employment and Consumption in a Context of High Informality
By Francois Gerard; Columbia University
Joana Naritomi; London School of Economics
   presented by: Francois Gerard, Columbia University
 

Alternative Work Arrangements: Tax Policy Issues Related to Worker Classification, Benefit Coverage and Tax Compliance
By Emilie Jackson; Stanford University
Adam Looney; U.S. Treasury
Shanthi Ramnath; U.S. Department of the Treasury
   presented by: Shanthi Ramnath, U.S. Department of the Treasury
 

Measuring the Gig Economy
By John Haltiwanger; University of Maryland
   presented by: John Haltiwanger, University of Maryland
 

Discussant:   John Sabelhaus, Federal Reserve Board of Governors
 
Session 57: The Effects of IP Boxes (International)
November 11, 2016 13:45 to 15:15
Baltimore Ballroom B (5th Floor)
 
Session Organizer: Tim Dowd, Joint Committee on Taxation, U.S. Congre
Session Chair: Jane Gravelle, Library of Congress
Session type: contributed
 

International Royalty Flows and Research and Development Responses to IP Box Regimes
By Eric Ohrn; Grinnell College
   presented by: Eric Ohrn, Grinnell College
 

IP Boxes and the Activities of Foreign Owned US Corporations
By Tim Dowd; Joint Committee on Taxation, U.S. Congre
Paul Landefeld; Joint Committee on Taxation
Anne Moore
   presented by: Tim Dowd, Joint Committee on Taxation, U.S. Congre
 

Corporate Taxation and Location of Intangible Assets: Patents vs. Trademarks
By Olena Dudar; ZEW Centre for European Economic Research
Johannes Voget; University of Mannheim
   presented by: Johannes Voget, University of Mannheim
 

The Impact of Patent Box Regimes on the M&A Market
By Sebastien Bradley; Drexel University, LeBow College of Business
Estelle Dauchy; Campaign for Tobacco Free Kids
Leslie Robinson; Dartmouth College
   presented by: Leslie Robinson, Dartmouth College
 

Discussants:
     1 Laura Power, office of tax analysis
     2 Jane Gravelle, Library of Congress
 
Session 58: Corporate Tax and Corporate Governance (Law)
November 11, 2016 13:45 to 15:15
Watertable C (5th Floor)
 
Session Organizer: John Brooks, Georgetown University Law Center
Session Chair: Susan Morse, University of Texas School of Law
Session type: invited
 

Supercharged IPOs and the Up-C
By Gladriel Shobe; BYU Law School
   presented by: Gladriel Shobe, BYU Law School
 

The Practice and Tax Consequences of Nonqualified Deferred Compensation
[slides]
By David Walker; Boston University
   presented by: David Walker, Boston University
 

Tax and the Boundaries of the Firm
By Jordan Barry; University of San Diego
Victor Fleischer; University of San Diego
   presented by: Jordan Barry, University of San Diego
 

How Reform-Friendly Are U.S. Tax Treaties?
By Fadi Shaheen; Rutgers-Newark
   presented by: Fadi Shaheen, Rutgers-Newark
 

The Welfare Impact of Corporate Tax Privacy
By Daniel Schaffa; University of Michigan
   presented by: Daniel Schaffa, University of Michigan
 
Session 59: U.S. Fiscal Policy Past, Present, and Future (Macro and Fiscal Policy)
November 11, 2016 13:45 to 15:15
Baltimore Ballroom A (5th Floor)
 
Session Organizer: David Cashin, Federal Reserve Board of Governors
Session Chair: James Poterba, Massachusetts Institute of Technology
Session type: invited
 

Fiscal Policy Changes and Aggregate Demand in the U.S. During and Following the Great Recession
By Byron Lutz; Federal Reserve Board of Governors
William Peterman; Federal Reserve Board of Governors
Jamie Lenney; Federal Reserve Board of Governors
David Cashin; Federal Reserve Board of Governors
   presented by: David Cashin, Federal Reserve Board of Governors
 

FEDERAL BUDGET POLICY WITH AN AGING POPULATION AND PERSISTENTLY LOW INTEREST RATES
[slides]
By Douglas Elmendorf; Harvard Kennedy School
Louise Sheiner; Brookings
   presented by: Louise Sheiner, Brookings
 

Concrete Economics: The Hamilton Approach to Economic Growth and Policy
By Stephen Cohen; University of California, Berkeley
Bradford Delong
   presented by: Bradford Delong,
 
Session 60: Optimal Taxation 4
November 11, 2016 13:45 to 15:15
Pride of Baltimore (6th Floor)
 
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Andreas Peichl, University of Mannheim
Session type: contributed
 

Mirrlees meets Diamond-Mirrlees
By Florian Scheuer; Stanford University
Ivan Werning; Massachusetts Institute of Technology
   presented by: Florian Scheuer, Stanford University
   Discussant:   Louis Kaplow, Harvard University
 

Quantifying the Welfare Gains from History Dependent Income Taxation
By Marek Kapicka; UCSB
   presented by: Marek Kapicka, UCSB
   Discussant:   Louis Kaplow, Harvard University
 

A simpler theory of capital taxation
By Emmanuel Saez; UC Berkeley
Stefanie Stantcheva; Harvard University
   presented by: Stefanie Stantcheva, Harvard University
   Discussant:   Wojciech Kopczuk, Columbia University
 

Minimum Wage Policy with Optimal Taxes and Unemployment
By Adam Lavecchia; University of Toronto
   presented by: Adam Lavecchia, University of Toronto
   Discussant:   Wojciech Kopczuk, Columbia University
 
Session 61: Life Cycle and Intergenerational Self-Insurance (Pensions)
November 11, 2016 13:45 to 15:15
Homeland (5th Floor)
 
Session Organizer: Itzik Fadlon, University of California, San Diego and
Session Chair: Itzik Fadlon, University of California, San Diego and
Session type: contributed
 

Financial Constraints or Wealth Effects? Patterns of 401(k) savings rates over recessions
By Margaret Lay
   presented by: Margaret Lay,
 

The Impact of Student Debt on Early-Career Retirement Saving
By Matthew Rutledge; Boston College
Geoffrey Sanzenbacher; Boston College Center for Retirement Research
Francis Vitagliano; Boston College Center for Retirement Research
   presented by: Geoffrey Sanzenbacher, Boston College Center for Retirement Research
 

On the accumulation of wealth: The role of inheritance
By Arash Nekoei; IIES-Stockholm
   presented by: Arash Nekoei, IIES-Stockholm
 

Discussants:
     1 Kathleen Mullen, RAND Corporation
     2 Michael Gideon, U.S. Census Bureau
 
Session 62: Modeling and Evaluation of the Impact of Tax Incentives in the States (State and Local)
November 11, 2016 13:45 to 15:15
Fells Point (5th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: John Deskins, West Virginia University
Session type: contributed
 

Evaluating State Economic Development Tax Incentives
By Josh Goodman; The Pew Charitable Trusts
   presented by: Josh Goodman, The Pew Charitable Trusts
 

A New Database on Incentives for Economic Development Provided by State and Local Governments
By Timothy Bartik; W. E. Upjohn Institute
   presented by: Timothy Bartik, W. E. Upjohn Institute
 

The Tradeoff between Revenue Loss from Enterprise Zone Incentives and Economic Development
[slides]
By Anita Yadavalli; Indiana Legislative Services Agency
   presented by: Anita Yadavalli, Indiana Legislative Services Agency
 

Do Tax Incentives Affect Business Location? Evidence from Motion Picture Production Incentives
[slides]
By Patrick Button; Tulane University
   presented by: Patrick Button, Tulane University
 

Discussants:
     1 Norton Francis, Urban Institute
     2 John Deskins, West Virginia University
 
Session 63: In Honor of Alvin C. Warren, Jr., Ropes & Gray Professor of Law and Director, Fund for Tax and Fiscal Policy Research, Harvard Law School
November 11, 2016 15:45 to 17:15
Baltimore Ballroom A+B (5th Floor)
 
Session Organizer: ,
Session Chair: Rosanne Altshuler, Rutgers University
Session type: panel
 

Presented by:
   Alan Auerbach, University of California, Berkeley
 

Presented by:
    Michael Graetz, Columbia Law School
 

Presented by:
   Louis Kaplow, Harvard University
 

Presented by:
   Ruth Mason, University of Virginia School of Law
 
Session 64: Graduate Student Research Forum
November 11, 2016 17:15 to 18:15
Baltimore Ballroom Foyer (5th Floor)
 
Session Organizer: Carlianne Patrick, Georgia State University
Session type: invited
 

The Effect of Different Tax Calculators on the Supplemental Poverty Measure
By Kathryn Stevens; The Urban Institute
Laura Wheaton; The Urban Institute
   presented by: Kathryn Stevens, The Urban Institute
 

Local Public Inputs as a Source of Fiscal Externalities
By Danny Woodbury; University of Kentucky
   presented by: Danny Woodbury, University of Kentucky
 

State Governments' Deferral of Maintenance Expenditures as a Borrowing Tool
By Arash Farahani; University of Illinois at Urbana-Champaign
   presented by: Arash Farahani, University of Illinois at Urbana-Champaign
 

Ghostbusting in Detroit: evidence on nonfilers from a field experiment
By Ben Meiselman; University of Michigan
   presented by: Ben Meiselman, University of Michigan
 

The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase
By Thomas Spreen; Indiana University
   presented by: Thomas Spreen, Indiana University
 

High Wage Job Growth and Tax
By Sohani Fatehin; Georgia State University
David Sjoquist; Georgia State University
   presented by: Sohani Fatehin, Georgia State University
 

Income Inequality, Medical Conditions, and Household Bankruptcy
By Youngsoo Jang; The Ohio State University
   presented by: Youngsoo Jang, The Ohio State University
 

Alternatives to Altruism: Charitable Donations and Deduction Trade-offs
By Luke Rodgers; University of Texas at Austin
   presented by: Luke Rodgers, University of Texas at Austin
 

Evaluating Consumption Tax Reforms in a CGE Model with Unemployment and Income-Heterogeneous Individuals
By Victor Del Carpio Neyra; Rice University
   presented by: Victor Del Carpio Neyra, Rice University
 
Session 65: Behavioral Responses to Commodity Taxation (Behavioral)
November 12, 2016 8:30 to 10:00
James (6th Floor)
 
Session Organizer: Alex Rees-Jones, The Wharton School, University of Penn.
Session Chair: Dmitry Taubinsky, Dartmouth
Session type: contributed
 

Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia
By Zareh Asatryan; ZEW Mannheim
Andreas Peichl; University of Mannheim
   presented by: Zareh Asatryan, ZEW Mannheim
 

What Goes Up May Not Come Down: Asymmetric Passthrough of Consumption Taxes.
By Youssef Benzarti; University of California, Los Angeles
   presented by: Youssef Benzarti, University of California, Los Angeles
 

Optimal Taxes on E-Cigarettes
By Joel Landry; Penn State
Kyle Rozema; Northwestern University School of Law
   presented by: Joel Landry, Penn State
 

A Theory of Taxation in Markets with Deceptive Contracts
By Takeshi Murooka; Munich
Dmitry Taubinsky; Berkeley and NBER
   presented by: Dmitry Taubinsky, Dartmouth
 

Discussants:
     1 Benjamin Lockwood, University of Pennsylvania
     2 Naomi Feldman, Federal Reserve Board
 
Session 66: Shame! (Compliance and Enforcement)
November 12, 2016 8:30 to 10:00
Fells Point (5th Floor)
 
Session Organizer: John Guyton, Internal Revenue Service
Session Chair: Joel Slemrod, University of Michigan
Session type: invited
 

Culture, Compliance, and Confidentiality: A Study of Taxpayer Behavior in the US and Italy
By James Alm; Tulane University
Michele Bernasconi; Università Ca' Foscari Venezia
Susan Laury; Andrew Young School of Policy Studies
Sally Wallace; Georgia State University
   presented by: Sally Wallace, Georgia State University
 

Improving tax collection by public shaming. Evidence from administrative tax data
By Nadja Dwenger; University of Hohenheim
Lukas Treber; University of Hohenheim
   presented by: Lukas Treber, University of Hohenheim
 

Behavioral Responses to Pigouvian Car Taxes: Vehicular Choice and Missing Miles
By Jarkko Harju; VATT Institute for Economic Research
Tuomas Kosonen; VATT, Government institute for economic research
Joel Slemrod; University of Michigan
   presented by: Tuomas Kosonen, VATT, Government institute for economic research
 

Do Rewards Work to Maintain and Increase Tax Compliance? Evidence from the Randomization of Public Goods
By Paul Carrillo; George Washington University
Carlos Scartascini; Inter-American Development Bank
   presented by: Carlos Scartascini, Inter-American Development Bank
 

Tax Debt Collection Enforcement: When Does Suspension of a Driver's License Help?
By Yulia Paramonova; National Research University Higher School of Economics in St. Petersburg
   presented by: Yulia Paramonova, National Research University Higher Scho
 
Session 67: Tax Avoidance Strategies and Perception (Corporate)
November 12, 2016 8:30 to 10:00
Kent (6th Floor)
 
Session Organizer: Li Liu, Oxford University
Session Chair: Kim Rueben, Urban Institute
Session type: contributed
 

Tax-Exempt Debt Arbitrage
By James Hines; University of Michigan
   presented by: James Hines, University of Michigan
   Discussant:   Kim Rueben, Urban Institute
 

The Impact of Hedging and Non-Hedging Derivatives on Tax Avoidance
By Yoojin Lee; University of California Irvine
   presented by: Yoojin Lee, University of California Irvine
   Discussant:   Michelle Nessa, Michigan State University
 

Book-Tax Conformity and Reporting Behavior– A Quasi-experiment
By Katharina Nicolay; ZEW
   presented by: Katharina Nicolay, ZEW
   Discussant:   Michelle Nessa, Michigan State University
 
Session 68: Energy Taxes and Related Policy Instruments (Environment and Energy)
November 12, 2016 8:30 to 10:00
Gibson (6th Floor)
 
Session Organizer: Ian Parry, Monetary Fund
Session Chair: Grant Driessen, Congressional Research Service
Session type: contributed
 

Fuel Tax Shifts and the Distributional Implications of Migration
By Grant Driessen; Congressional Research Service
   presented by: Grant Driessen, Congressional Research Service
 

Green Policies, Aggregate Investment Dynamics and Vintage Effects
By Giuseppe Fiori; North Carolina State University
Nora Traum; North Carolina State University
   presented by: Giuseppe Fiori, North Carolina State University
 

Externalities and Optimal Taxation: Two Wrongs don't Make a Right
By Jacob Nussim; Bar-Ilan University
   presented by: Jacob Nussim, Bar-Ilan University
 

Breaching the blendwall: RINs and the market for renewable fuel
By Ben Meiselman; University of Michigan
   presented by: Ben Meiselman, University of Michigan
 
Session 69: Topics in Health and Taxation (Health)
November 12, 2016 8:30 to 10:00
Pride of Baltimore (6th Floor)
 
Session Organizer: Thomas Selden, Agency for Healthcare Research & Quality
Session Chair: Sayeh Nikpay, University of California at Berkeley
Session type: invited
 

Health Spending Slowed Down in Spite of the Crisis
By Marco Di Maggio; Columbia Business School
Andrew Haughwout; FRBNY
Amir Kermani; UC Berkeley
Maxim Pinkovskiy; Federal Reserve Bank of New York
   presented by: Maxim Pinkovskiy, Federal Reserve Bank of New York
   Discussant:   Bradley Herring, Johns Hopkins University
 

Comparing the Value of the Nonprofit Hospitals’ Tax Exemption to Their Community Benefits
By Bradley Herring; Johns Hopkins University
   presented by: Bradley Herring, Johns Hopkins University
   Discussant:   Sayeh Nikpay, University of California at Berkeley
 

A Time to Harvest: Evidence on Consumer Choice Frictions from a Payment Revision in Medicare Part D
By Colleen Carey; Cornell University
   presented by: Colleen Carey, Cornell University
   Discussant:   Paul Jacobs, Agency for Healthcare Research and Quality
 

Targeting with In-kind Transfers: Evidence from Medicaid Home Care
By Ethan Lieber; University of Notre Dame
Lee Lockwood; Northwestern University
   presented by: Ethan Lieber, University of Notre Dame
   Discussant:   Barbara Schone, AHRQ & Georgetown University
 

Discussion of "Targeting with In-kind Transfers: Evidence from Medicaid Home Care"
By Barbara Schone; Agency for Healthcare Research & Quality
   presented by: Barbara Schone, Agency for Healthcare Research & Quality
 
Session 70: Behavioral Responses to Individual Taxation (Individual and Labor)
November 12, 2016 8:30 to 10:00
Homeland (5th Floor)
 
Session Organizer: Laura Kawano, University of Michigan
Session Chair: Caroline Weber, University of Oregon
Session type: contributed
 

How do tax returns respond to tax rate changes? Decomposing the elasticity of taxable income.
By Steven Hamilton; University of Michigan
   presented by: Steven Hamilton, University of Michigan
   Discussant:   Caroline Weber, University of Oregon
 

Time is on My Side, Yes it is. The Bunching Behavior of Capital Gains Realizations
By Tim Dowd; Joint Committee on Taxation, U.S. Congre
Robert McClelland; The Urban Institute
   presented by: Robert McClelland, The Urban Institute
   Discussant:   Leonard Burman, The Urban Institute
 

Adjust Me if I Can’t: The Effect of Firm Incentives on Labor Supply Responses to Taxes
By Alisa Tazhitdinova; McMaster University
   presented by: Alisa Tazhitdinova, McMaster University
   Discussant:   Leonard Burman, The Urban Institute
 
Session 71: IP Taxation (International)
November 12, 2016 8:30 to 10:00
Federal Hill (5th Floor)
 
Session Organizer: Tim Dowd, Joint Committee on Taxation, U.S. Congre
Session Chair: Andrew Lyon, PwC
Session type: contributed
 

Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations
[slides]
By Alessandro Modica; Italy Ministry of Finance
Tom Neubig; Tax Sage Network
   presented by: Tom Neubig, Tax Sage Network
   Discussant:   Andrew Lyon, PwC
 

The Long Reach of European Union Law: Patent Boxes and the Limits of International Cooperation
By Lilian Faulhaber; Georgetown University Law Center
   presented by: Lilian Faulhaber, Georgetown University Law Center
   Discussant:   Andrew Lyon, PwC
 

Is it Luring Innovations or just Profi t? The Case of European Patent Boxes
By Marko Koethenbuerger; ETH Zurich
Federica Liberini; KOF, ETH Zurich
Michael Stimmelmayr; ETH Zurich
   presented by: Federica Liberini, KOF, ETH Zurich
   Discussant:   Johannes Voget, University of Mannheim
 

A Boxing Match: Do innovation boxes achieve their stated goals?
By Ben Klemens; U.S. Treasury
   presented by: Ben Klemens, U.S. Treasury
   Discussant:   Johannes Voget, University of Mannheim
 
Session 72: Taxation and Wealth (Law)
November 12, 2016 8:30 to 10:00
Guilford (5th Floor)
 
Session Organizer: John Brooks, Georgetown University Law Center
Session Chair: John Brooks, Georgetown University Law Center
Session type: invited
 

How To Tax Capital
By Mark Gergen; UC Berkeley
   presented by: Mark Gergen, UC Berkeley
 

Income Tax as Wealth Tax
By John Brooks; Georgetown University Law Center
David Gamage; UC Berkeley
   presented by: John Brooks, Georgetown University Law Center
 

Taxing Wealth Seriously
By Edward McCaffery; University of Southern California
   presented by: Edward McCaffery, University of Southern California
 

Who Benefits from Tax Expenditures? Incidence Based on Wealth
By Kyle Rozema; Northwestern University School of Law
   presented by: Kyle Rozema, Northwestern University School of Law
 

Do Court Mandates Change the Distribution of Taxes and Spending?: Evidence from School Finance Litigation
By Zachary Liscow; Yale University
   presented by: Zachary Liscow, Yale University
 
Session 73: Social Insurance for the Vulnerable (Pensions)
November 12, 2016 8:30 to 10:00
St. George (6th Floor)
 
Session Organizer: Itzik Fadlon, University of California, San Diego and
Session Chair: Melissa McInerney, Tufts University
Session type: contributed
 

Buying Time: The Insurance Value and Distortionary Effects of Worker’s Compensation
By Stephanie Rennane; RAND Corporation
   presented by: Stephanie Rennane, RAND Corporation
 

Social Security and Total Replacement Rates in Disability and Retirement
By Mashfiqur Khan; Boston College
Matthew Rutledge; Boston College
Geoffrey Sanzenbacher; Boston College Center for Retirement Research
   presented by: Matthew Rutledge, Boston College
 

The effect of labor market conditions on disability applications and awards
By Nicole Maestas; Harvard Medical School
Kathleen Mullen; RAND Corporation
Alexander Strand; Social Security Administration
   presented by: Kathleen Mullen, RAND Corporation
 

Does Eliminating the Earnings Test Increase the Incidence of Low Income Among Older Women?
By Theodore Figinski; U.S. Department of the Treasury
David Neumark; UCI
   presented by: Theodore Figinski, U.S. Department of the Treasury
 

Discussants:
     1 Lara Shore-Sheppard, Williams College
     2 Ithai Lurie, U.S. Department of the Treasury
 
Session 74: State and Local Tax Competition (State and Local)
November 12, 2016 8:30 to 10:00
Watertable C (5th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: William Fox, University of Tennessee
Session type: contributed
 

Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland
By Isabel Martinez; University of St. Gallen
   presented by: Isabel Martinez, University of St. Gallen
   Discussant:   Timothy Goodspeed, Hunter College and Graduate Center, CUNY
 

Fiscal Competition and Public Debt
By Eckhard Janeba; University of Mannheim
Maximilian Todtenhaupt; University of Mannheim & Centre for European Economic Research
   presented by: Maximilian Todtenhaupt, University of Mannheim & Centre for European Economic Research
   Discussant:   David Agrawal, University of Kentucky
 

Do local governments use business tax incentives to compensate for high business property taxes? Theory and evidence
By David Merriman; University of Illinois
Joshua Drucker; University of Illinois, Chicago
Rick Funderburg; University of Illinois Springfield
Rachel Weber; University of Illinois at Chicago
   presented by: David Merriman, University of Illinois
   Discussant:   David Agrawal, University of Kentucky
 
Session 75: Taxes and Firm Value (Accounting)
November 12, 2016 10:15 to 11:45
St. George (6th Floor)
 
Session Organizer: Scott Dyreng, Duke University
Session Chair: Christina Lewellen, Florida State University
Session type: contributed
 

How and Why Does Uncertainty about Tax Avoidance Outcomes Affect Equity Valuation?
By Allison Koester; Georgetown University
Bridget Stomberg; University of Georgia
   presented by: Allison Koester, Georgetown University
   Discussant:   Brady Williams, University of Texas
 

Aggregate Corporate Tax Avoidance and Cost of Capital
By Stephanie Sikes; The Wharton School, University of Pennsylvania
Robert Verrecchia; University of Pennsylvania
   presented by: Stephanie Sikes, The Wharton School, University of Pennsylvania
   Discussant:   Eric Ohrn, Grinnell College
 

Capitalization of capital gains taxes: Attention, deadlines and media coverage
By Sebastian Eichfelder; Otto von Guericke University Magdeburg
   presented by: Sebastian Eichfelder, Otto von Guericke University Magdeburg
   Discussant:   Bridget Stomberg, University of Georgia
 
Session 76: Psychology and the Demand for Redistribution (Behavioral)
November 12, 2016 10:15 to 11:45
Federal Hill (5th Floor)
 
Session Organizer: Alex Rees-Jones, The Wharton School, University of Penn.
Session Chair: Alex Rees-Jones, The Wharton School, University of Penn.
Session type: contributed
 

Invisible inequality leads to punishing the poor and rewarding the rich
By Oliver Hauser; Harvard University
   presented by: Oliver Hauser, Harvard University
 

Heuristic Perceptions of the Income Tax: Evidence and Implications for Debiasing
By Alex Rees-Jones; The Wharton School, University of Penn.
Dmitry Taubinsky; Berkeley and NBER
   presented by: Alex Rees-Jones, The Wharton School, University of Penn.
 

Richer (and Holier) than Thou? The Effect of Relative Income Improvements on Demand for Redistribution
By Mounir Karadja; IIES
Johanna Mollerstrom; George Mason University
David Seim; Department of Economics
   presented by: Johanna Mollerstrom, George Mason University
 

A Prediction Gap in Effect of Income Tax on Effort
By Shalena Srna; Wharton
   presented by: Shalena Srna, Wharton
 
Session 77: Charitable Organizations: Operations, Regulations, and Circumstances (Charities and Public Goods)
November 12, 2016 10:15 to 11:45
James (6th Floor)
 
Session Organizer: Nicolas Duquette, University of Southern California
Session Chair: Nicolas Duquette, University of Southern California
Session type: contributed
 

To Give Is Better Than To Receive? The Regional and Urban Geography of Charitable Giving and Organizations in the United States
By Nicolas Duquette; University of Southern California
Alexandra Graddy-Reed; University of Southern California
Mark Phillips; University of Southern California
   presented by: Mark Phillips, University of Southern California
   Discussant:   Travis St.Clair, University of Maryland
 

Digging into Crowding Out and Warm Glow .. the impact of government funded new charity initiatives on private giving and charity fundraising
By Bradley Minaker; McMaster University
A. Abigail Payne; University of Melbourne
   presented by: A. Abigail Payne, University of Melbourne
   Discussant:   Travis St.Clair, University of Maryland
 

Corporate Compliance Without Enforcement?: Private Foundations and the Uniform Prudent Management of Institutional Funds Act
By Brian Galle; Boston College
   presented by: Brian Galle, Boston College
   Discussant:   Thomas Downes, Tufts University
 

How Effective are Charity Managers? Evidence from a Panel of Charities
By Bradley Minaker; McMaster University
   presented by: Bradley Minaker, McMaster University
   Discussant:   Thomas Downes, Tufts University
 
Session 78: Network Effects (Compliance and Enforcement)
November 12, 2016 10:15 to 11:45
Homeland (5th Floor)
 
Session Organizer: John Guyton, Internal Revenue Service
Session Chair: Niels Johannesen, University of Copenhagen
Session type: invited
 

Heard it through the Grapevine: A Randomized Experiment Assessing Direct and Network Effects of Tax Treatment Strategies
By Will Boning; University of Michigan
John Guyton; Internal Revenue Service
Ronald Hodge; IRS
Joel Slemrod; University of Michigan
Ugo Troiano; University of Michigan
   presented by: Will Boning, University of Michigan
   Discussant:   Zachary Liscow, Yale University
 

It’s Who You Know: Network Effects of IRS Audits
By Jason DeBacker; University of South Carolina
Bradley Heim; Indiana University
Anh Tran; Indiana University
Melissa Vigil; Internal Revenue Service
Alexander Yuskavage; Office of Tax Analysis
   presented by: Bradley Heim, Indiana University
   Discussant:   Niels Johannesen, University of Copenhagen
 

Family Ties and Tax Evasion
By Mauro Mare; Tuscia University
   presented by: Mauro Mare, Tuscia University
   Discussant:   Jason DeBacker, University of South Carolina
 
Session 79: Corporate Tax Planning (Corporate)
November 12, 2016 10:15 to 11:45
Guilford (5th Floor)
 
Session Organizer: Li Liu, Oxford University
Session Chair: Shafik Hebous,
Session type: contributed
 

At Your Service! The Role of Tax Havens in International Trade with Services
By Shafik Hebous
   presented by: Shafik Hebous,
   Discussant:   Martin Simmler, DIW Berlin and Oxford University Centre for Business Taxation
 

Do Experts Help Firms Optimize?
By James Mahon; Deloitte
Eric Zwick; University of Chicago
   presented by: Eric Zwick, University of Chicago
   Discussant:   Ruud de Mooij, International Monetary Fund
 

Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity
By Martin Ruf; University of Tubingen
   presented by: Martin Ruf, University of Tubingen
   Discussant:   Molly Saunders-Scott, CBO
 

Stock Ownership Bunching
By Masanori Orihara; Policy Research Institute, Ministry of Finance Japan
Kazuki Onji; Osaka University
   presented by: Masanori Orihara, Policy Research Institute, Ministry of Finance Japan
   Discussant:   Molly Saunders-Scott, CBO
 
Session 80: Social Insurance (Individual and Labor)
November 12, 2016 10:15 to 11:45
Fells Point (5th Floor)
 
Session Organizer: Laura Kawano, University of Michigan
Session Chair: Patrick Button, Tulane University
Session type: contributed
 

The Effects of Extended Unemployment Benefits: Evidence from a Regression Discontinuity Design
[slides]
By Po-Chun Huang; Michigan State University
Tzu-Ting Yang; Academia Sinica
   presented by: Po-Chun Huang, Michigan State University
 

The Impact of Hiring Tax Credits on Economically Depressed Labor Markets
[slides]
By Jorge Pérez; Brown University
Michael Suher; New York University
   presented by: Jorge Pérez, Brown University
 

Envelope Wages, Underreporting and Tax Evasion: The Case of Turkey
[slides]
By Selin Pelek; Galatasaray University
Gokce Uysal; Bahcesehir University
   presented by: Gokce Uysal, Bahcesehir University
 

Minimum Wages and Consumer Credit: Do Lenders and Borrowers Respond to Changing Policy?
By Lisa Dettling; Federal Reserve Board
Joanne Hsu; Federal Reserve Board
   presented by: Joanne Hsu, Federal Reserve Board
                         Lisa Dettling, Federal Reserve Board
 

Discussion of 'Envelope Wages, Underreporting and Tax Evasion: The Case of Turkey'
By Bruce Sacerdote; Dartmouth College
   presented by: Bruce Sacerdote, Dartmouth College
 

Discussants:
     1 Patrick Button, Tulane University
     2 Bruce Sacerdote, Dartmouth College
 
Session 81: Demographic Change and Fiscal Policy Effects (Macro and Fiscal Policy)
November 12, 2016 10:15 to 11:45
Watertable C (5th Floor)
 
Session Organizer: David Cashin, Federal Reserve Board of Governors
Session Chair: Aspen Gorry, Utah State University
Session type: invited
 

An Inequality-Based Politico-Economic Theory of Debt
By David Miller; Federal Reserve Board
   presented by: David Miller, Federal Reserve Board
   Discussant:   Jason Oh, UCLA School of Law
 

Male Labor Supply and Generational Fiscal Policy
By Christian vom Lehn; Brigham Young University
Aspen Gorry; Utah State University
Eric Fisher; Orfalea College of Business
   presented by: Aspen Gorry, Utah State University
   Discussant:   Heidi Schramm, Joint Committee on Taxation, U.S. Congress
 

Aging of the Baby Boomers: Demographics and Propagation of Tax Shocks
By Domenico Ferraro; Arizona State University
Giuseppe Fiori; North Carolina State University
   presented by: Domenico Ferraro, Arizona State University
   Discussant:   Heidi Schramm, Joint Committee on Taxation, U.S. Congress
 
Session 82: Medicare and Medicaid (Pensions)
November 12, 2016 10:15 to 11:45
Pride of Baltimore (6th Floor)
 
Session Organizer: Itzik Fadlon, University of California, San Diego and
Session Chair: Matthew Rutledge, Boston College
Session type: contributed
 

Supplemental Security Income, Medicaid, and Child Outcomes: Evidence from Birth Weight Eligibility Cutoffs
By Melanie Guldi; University of Central Florida
Amelia Hawkins; University of Michigan
Jeffrey Hemmeter; Social Security Administration
Lucie Schmidt; Williams College
   presented by: Amelia Hawkins, University of Michigan
 

The Medicaid Buy-In and Social Security Disability Insurance (DI) Beneficiaries: Lessons for Proposals to Reform DI
By Melissa McInerney; Tufts University
   presented by: Melissa McInerney, Tufts University
 

The Impact of the ACA Medicaid Expansion on Disability Program Participation
By Lucie Schmidt; Williams College
Lara Shore-Sheppard; Williams College
Tara Watson; Williams College
   presented by: Lara Shore-Sheppard, Williams College
 

Retirement Lock and Prescription Drug Insurance: Evidence from Medicare Part D
By Gal Wettstein; Boston College
   presented by: Gal Wettstein, Boston College
 

Discussants:
     1 Lee Lockwood, Northwestern University
     2 Stephanie Rennane, RAND Corporation
 
Session 83: Retirement Transition (Pensions)
November 12, 2016 10:15 to 11:45
Gibson (6th Floor)
 
Session Organizer: Jennifer Blouin, University of Pennsylvania
Session Chair: Lindsay Jacobs, Federal Reserve Board of Governors
Session type: contributed
 

Using Panel Tax Data to Examine the Transition to Retirement
By Peter Brady; Investment Company Institute
   presented by: Peter Brady, Investment Company Institute
   Discussant:   John Sabelhaus, Federal Reserve Board of Governors
 

Estimating Comprehensive Retirement Wealth over the Lifecycle
By Alice Henriques; Federal Reserve Board of Governors
Lindsay Jacobs; Federal Reserve Board of Governors
Kevin Moore; Federal Reserve Board
Jeffrey Thompson; Federal Reserve Board of Governors
   presented by: Alice Henriques, Federal Reserve Board of Governors
   Discussant:   Derek Messacar, Statistics Canada
 

Reverse Mortgages and Property Tax Default
By Joshua Miller; Department of Housing and Urban Development
Silda Nikaj; Texas Christian University
   presented by: Joshua Miller, Department of Housing and Urban Development
   Discussant:   Derek Messacar, Statistics Canada
 

Discussion of Using Panel Tax Data to Examine the Transition to Retirement by Brady et al.
By John Sabelhaus; Federal Reserve Board of Governors
   presented by: John Sabelhaus, Federal Reserve Board of Governors
 
Session 84: State and Local Fiscal Institutions (State and Local)
November 12, 2016 10:15 to 11:45
Kent (6th Floor)
 
Session Organizer: Therese McGuire, Northwestern University
Session Chair: Kim Rueben, Urban Institute
Session type: contributed
 

Do States Circumvent Supermajority Vote Requirements to Raise Taxes? Examining Time-Varying Effects of Supermajority Rule
By Soomi Lee; University of La Verne
   presented by: Soomi Lee, University of La Verne
 

Identification of Cross Price Elasticities of Demand for Public Services: Evidence from a Natural Experiment
By Eric Brunner; University of Connecticut
Erik Johnson; University of Richmond
Stephen L Ross; University of Connecticut
   presented by: Erik Johnson, University of Richmond
 

Can Debt Decentralization Help Harden the Budget Constraint of Local Governments? Empirical Evidence from a Quasi-Experiment in China
By Zhiyong An; Shanghai University of Finance and Economics
   presented by: Zhiyong An, Fannie Mae
 

Do Private HOA Members Engage in Public Life? Evidence from Voting Behavior
By Ron Cheung; Oberlin College
Rachel Meltzer; The New School
   presented by: Rachel Meltzer, The New School
 

Discussant:   Leah Brooks, Trachtenberg School of Public Policy & Public Administration
 
Session 85: Recent Research in the Distributional and Tax Rate Structure of the U.S. Welfare System
November 12, 2016 13:00 to 14:30
Maryland Ballroom (5th Floor)
 
Session Organizer: ,
Session Chair: Robert Moffitt, Johns Hopkins University
Session type: invited
 

Recent Research on the Distributional and Tax Rate Structure of the U.S. Welfare System
By Robert Moffitt; Johns Hopkins University
   presented by: Robert Moffitt, Johns Hopkins University
 

85 sessions, 306 papers, and 20 presentations with no associated papers
 
Index of Participants

Legend: C=chair, P=Presenter, D=Discussant
#ParticipantRoles in Conference
2Aaron, HenryP14
3Ackerman, DeenaD24, D40
4Adhikari, BibekD2, D2
5Agrawal, DavidP51, C51, D74, D74
6Albertus, JamesD12, D12
7Albouy, DavidP29
8Altshuler, RosanneC16, D34, C34, C63
9An, ZhiyongP84
10Anderson, NathanD20, D20, C20
11Anderson, JohnP20
12Asatryan, ZarehP65
13Auerbach, AlanP63
14Auten, GeraldP37
15Bagchi, SutirthaP8, P8, D8, C8, P30, D30
16Bakija, JonD45, D45
17Baloria, VishalD53
18Bankman, JoeC49
19Banthin, JessicaD25, D25, C25
20Barry, JordanP58
21Bartik, TimothyP62
22Bastian, JacobP15
23Batchelder, LilyP44
24Benzarti, YoussefD11, D11, P65
25Bernard, DidemP25
26Bernardini, MarcoP18
27blanchard, olivierP21
28Blumberg, LindaP14
29Boehm, ChristophP18
30Boning, WilliamD8
31Boning, WillP78
32Borge, Lars-ErikP52
33Bradley, SebastienD54
34Brady, PeterD40, P83
35Brauner, YarivP17
36Brehm, MargaretP40
37Brockmeyer, AnneD1, D1, P23
38Brollo, FernandaP51, D51
39Brooks, JohnP72, C72
40Brooks, LeahD45, D84
41Bubb, RyanP11, C11
42Bulman, GeorgeP24, D55, D55
43Burman, LeonardD70, D70
44Buschman, RobertD9, D9
45Button, PatrickC3, P62, D80, C80
46Byrnes, WilliamP33
47Calel, RaphaelD35
48Carey, ColleenP69
49Cashin, DavidD18, P28, C28, P59
50Cassidy, TravissP8, D51, D51
51Chakrabarti, RajashriP55
52Chang, AndrewP28
53Chen, SophiaP47
54Chen, YunguangP13
55Chung, HessD39
56Coyne, DavidP55
57Cui, WeiP17
58Dadayan, LucyP42
59Dahlby, BevP31
60Datta, BiplabP55
61Dauchy, EstelleC40
62de Mooij, RuudD79
63DeBacker, JasonD39, D78
64Del Carpio Neyra, VictorP64
65Delong, BradfordP59
66Demere, PaulD22
67Deskins, JohnD62, C62
68Dettling, LisaP80
69Devereux, MichaelP32, D47, D47, C47
70Dobridge, ChristineD18, D18
71Dowd, TimP57
72Downes, ThomasP9, D77, D77
73Driessen, GrantC35, P68, C68
74Dudar, OlenaP26
75Duncan, DenvilP23
76Dupor, BillP18
77Duquette, NicolasP45, C77
78Eichfelder, SebastianP75
79Erard, BrianD33, D33, P46
80Eyal-Cohen, MiritP49
81Fadlon, ItzikP11, C61
82Farahani, ArashP64
83Fatehin, SohaniP64
84Faulhaber, LilianP71
85Feldman, NaomiD15, D65
86Ferraro, DomenicoP81
87Figinski, TheodoreP73
88Fiori, GiuseppeD35, P68
89Fisher, RonaldP42, C42
90Fox, WilliamC74
91Francis, NortonD62
92Frean, MollyP14
93Gale, WilliamD39
94Gallagher, RyanP10
95Galle, BrianP44, P77
96Gallen, TrevorP39
97Gamage, DavidP27
98Ganong, PeterP48, C48
99Garcia-Mila, TeresaP31
100Garrett, BowenP36
101Gelman, MichaelP48
102Gerard, FrancoisP56
103Gergen, MarkP72
104Gideon, MichaelP7, D61
105Giertz, FredD20, D20
106Giertz, SethP20
107Goldin, JacobC44
108Goodman, SarenaP19, P24, D24
109Goodman, JoshP62
110Goodspeed, TimothyD74
111Gorina, EvgeniaP55
112Gorry, AspenP81, C81
113Graetz, MichaelP63
114Gravelle, JaneD38, C38, D57, C57
115Greig, FionaP56
116Guceri, IremP12
117Gunter, SamaraD55, D55
118Gurley-Calvez, TamiD36
119Guyton, JohnC46
120Habu, KatarzynaP34
121Hackmann, MartinP25
122Haltiwanger, JohnP56
123Hamilton, StevenP33, P70
124Hanson, AndrewP10
125Harju, JarkkoP2
126Hauser, OliverP76
127Hawkins, AmeliaP82
128Hayashi, AndrewP17, D44, P54
129Heald, DavidP31
130Hebous, ShafikP79, C79
131Heim, BradleyD25, D25, P78
132Hemel, DanielP5, P27
133Henriques, AliceC7, P19, D30, P50, P83
134Herring, BradleyP69, D69
135Hershbein, BradD19, D24, C24
136Hills, RobertD53, C53
137Hines, JamesP32, P67
138Homonoff, TatianaP54, C54
139Hong, SunghoonP4
140Hoopes, JeffreyD33, D33, C33, P43, C43
141Howard, MargotD53
142Hsu, JoanneP80
143Huang, Po-ChunP80
144Huet-Vaughn, EmilianoP54
145Inman, RobertP31
146Jacobs, LindsayC83
147Jacobs, PaulD14, D69
148Jang, YoungsooP64
149Jaqua, DanielP29, D41, D41
150Jenderny, KatharinaP37
151Jerch, RhiannonC13
152Johannesen, NielsP46, D78, C78
153Johnson, SteveP5
154Johnson, ErikP84
155Jones, MaggieP15
156Jones, DamonP7, D48
157Kalbitz, NadineP53
158Kapicka, MarekP60
159Kaplow, LouisP6, D60, D60, P63
160Karabarbounis, MariosD18
161Karamcheva, NadiaP7
162Kasper, MatthiasP46
163Kastoryano, StephenP23
164Kawano, LauraD10, D10, C10, C56
165Kenyon, DaphneC52
166Kerr, JonP53
167Kleinbard, EdwardP16
168Klemens, BenP71
169Koester, AllisonP75
170Koethenbuerger, MarkoP26
171Kopczuk, WojciechD37, D44, D60, D60
172Kosonen, TuomasP66
173Koumpias, AntoniosP23
174Koutney, ColinP22
175Kurnaz, MusabP41
176LaLumia, SaraD40, P45
177Landefeld, PaulP26, D34, D34
178Landry, JoelP65
179Larrimore, JeffP37, C37
180Lavecchia, AdamP60
181Lay, MargaretP61
182Lederman, LeandraP17
183Lee, SoomiP51, P84
184Lee, YoojinP67
185Lewellen, ChristinaC75
186Liberini, FedericaP71
187Lieber, EthanP69
188Lin, EmilyD46, D46
189Liscow, ZacharyP72, D78
190Liu, LiC32
191Lockwood, LeeP50, D82
192Lockwood, BenjaminD29, D29, P44, D65
193Lurie, IthaiD36, C36, D73
194Lutz, ByronD39
195Lyon, AndrewD71, D71, C71
196Madhusudhan, RanjanaC9
197Mahon, JamesD12
198Maniquet, FrancoisP6, D6, D6
199Manoli, DayanandP15, D15, C15, D54
200Mare, MauroP78
201Markle, KevinD38, D47, D47
202Martinez, IsabelP74
203Mason, RuthP63
204Mazerov, MichaelD42
205McCaffery, EdwardP72
206McClelland, RobertP70
207McGuire, ThereseC31
208McInerney, MelissaD36, C73, P82
209McKeehan, MargaretP20, P41
210Meiselman, BenP35, P64, P68
211Meltzer, RachelP84
212Merrill, PeterC26, P32
213Merriman, DavidD19, P74
214Messacar, DerekP3, D83, D83
215Miller, JoshuaP83
216Miller, G.D14
217Miller, SarahP25
218Miller, DavidP81
219Minaker, BradleyP77
220Mitchell, OliviaP7
221Moffitt, RobertP85, C85
222Mollerstrom, JohannaP76
223Moore, RachelP39
224Moriya, AsakoP36
225Morse, SusanP38, C58
226Moser, ChristianP11
227Mullen, KathleenD61, P73
228Mullins, DanielP42
229Murphy, DanielP18, C18
230Murphy, FrankP40
231Murray, MatthewP23
232Muthitacharoen, AthiphatP4
233Nafari, KavehP10
234Nekoei, ArashP61
235Nessa, MichelleD67, D67
236Neubig, TomP32, D43, P71
237Neuman, StevanieP38
238Nicolay, KatharinaP67
239Nikpay, SayehP25, D69, C69
240Niu, BenD40
241Nussim, JacobP68
242Oei, Shu-YiP27
243Oh, JasonP27, D81
244Ohrn, EricP47, P57, D75
245Oosterhuis, PaulP16
246Orihara, MasanoriP79
247Osofsky, LeighP17
248Paciorek, AndrewD28
249Panhans, MattP14
250Papke, LeslieD7, D19
251Paramonova, YuliaP66
252Park, JinseongP52
253Park, HyeonP11
254Parry, IanP13
255Patel, ElenaD2, C2
256Pathak, RahulP42
257Payne, A. AbigailC45, P77
258Pérez, JorgeP80
259Peichl, AndreasP6, C29, P37, P50, C60
260Perrault, LouisP41
261Perry, VictoriaP32
262Persson, AnhP43
263Phillips, MarkD41, D41, P77
264Pinkovskiy, MaximP69
265Plesko, GeorgeC5
266Plumley, AlanC23
267Pomeranz, DinaP33
268Poterba, JamesC59
269Powell, DavidP14, P48
270Power, LauraD57
271Powers, KathleenP22
272Prettl, AxelP26
273Ramnath, ShanthiP56
274Rao, NirupamaD28
275Reck, DanielD7, D29, D29, P33, P44
276Rees-Jones, AlexP76, C76
277Rennane, StephanieP73, D82
278Reschovsky, AndrewD10, D10
279Ring, DianeP49
280Robinson, LeslieP57
281Rodgers, LukeP15, P64
282Romney, MilesP22, D22, C22
283Rosenthal, StevenP5
284Ross, JustinP52
285Rothbart, MichahP24
286Rozema, KyleD11, D11, P72
287Rueben, KimD67, C67, C84
288Ruf, MartinP79
289Rutledge, MatthewD36, P73, C82
290Saavedra, DanielP12
291Sabelhaus, JohnD56, P83, D83
292Sacarny, AdamD14
293Sacerdote, BruceP80, D80
294Sager, ErickP39
295Sallee, JamesD9, P13, D35
296Samuels, JohnP16
297Samwick, AndrewP36
298Sanzenbacher, GeoffreyC30, P61
299Satterthwaite, EmilyP49
300Saunders-Scott, MollyC4, D79, D79
301Scartascini, CarlosP66
302Schaffa, DanielP58
303Scharff, ErinP49
304Scheuer, FlorianP60
305Schone, BarbaraD69
306Schone, BarbaraP69
307Schramm, HeidiP3, D81, D81
308Schwab, RobertD52
309Seibold, ArthurP50
310Selden, ThomasC14
311Shaheen, FadiP58
312Sharma, RishiP4
313Shaviro, DP4, C27
314Shay, StephenC5, P16
315Sheffrin, StevenC17
316Sheiner, LouiseP59
317Shimul, ShafiunP40
318Shobe, GladrielP58
319Shore-Sheppard, LaraD73, P82
320Siegloch, SebastianP10
321Sikes, StephanieP75
322Simmler, MartinP34, D79
323Simon, KosaliP36
324Slavov, SitaD3, D3, P30, D50
325Slemrod, JoelP29, D37, C66
326Small, OrondeP1
327Smith, BarbaraP3
328Snyder, R WilliamD22
329Sohngen, BrentP13
330Speck, SloanP27
331Spiritus, KevinP41
332Spreen, ThomasP64
333Srna, ShalenaP76
334St.Clair, TravisP30, C55, D77, D77
335Stantcheva, StefanieC6, C41, P60
336Steuerle, C. EugeneC50
337Stevens, KathrynP64
338Stimmelmayr, MichaelP12
339Stolper, SamuelP35
340Stomberg, BridgetD75
341Suarez Serrato, Juan CarlosP47
342Sun, YukunP8, D8
343Taubinsky, DmitryP65, C65
344Tazhitdinova, AlisaP2, P70
345Teles, DanielP45
346Thomas, KathleenP49
347Timpe, BrendenP40
348Todtenhaupt, MaximilianP74
349Towery, ErinP46
350Trannoy, AlainP29
351Traum, NoraP39, C39
352Traxler, ChristianP1, D1
353Treber, LukasP66
354Turk, AlexC1, D46, D46
355Utke, StevenP22
356Uysal, GokceP80
357Viard, AlanD28
358Voget, JohannesP57, D71, D71
359Walker, DavidP58
360Wallace, SallyP66
361Waseem, MazharP1, D1
362Watson, CamillaP24
363Weber, CarolineP20, D70, C70
364Weiner, JoannP4
365Weinzierl, MatthewP6, D6, D6
366Wentland, KellyP53
367Wettstein, GalD50, P82
368Wheeler, LauraP9
369Wilking, EleanorP1
370Williams, BradyD75
371Woodbury, DannyP64
372Woodward, G. ThomasD3
373Wu, YonghongP19
374Xing, JianweiP35
375Yadavalli, AnitaP9, P62
376Yamashita, TakashiP2
377Yang, ZhouP34
378Yarbrough, ToddP51, D51
379Yin, YimengP30
380Zeume, StefanP38, P43
381Zhao, BoP19, C19
382Zwick, EricC12, P28, P47, P79

 

This program was last updated on 2017-02-12 15:44:02 EDT