| November 10, 2016 | |
|---|---|
| 08:30 to 10:00 | Concurrent Sessions |
| | |
| 10:00 to 10:15 | Coffee/Tea Break, Maryland Foyer (5th Floor) |
| | |
| 10:15 to 11:45 | Concurrent Sessions |
| | |
| 12:00 to 13:30 | Lunch, Maryland Ballroom (5th Floor) |
| | |
| 13:45 to 15:15 | Concurrent Sessions |
| | |
| 15:15 to 15:45 | Coffee/Tea Break, Maryland Foyer (5th Floor) |
| | |
| 15:45 to 17:15 | General Session, Baltimore Ballroom A+B (5th Floor) |
| | |
| 17:15 to 18:15 | Annual Meeting of the National Tax Association, Baltimore Ballroom A+B (5th Floor) |
| | |
| 18:15 to 19:30 | Reception, Baltimore Ballroom Foyer (5th Floor) |
| | |
| November 11, 2016 | |
| 08:30 to 10:00 | Concurrent Sessions |
| | |
| 10:00 to 10:15 | Coffee/Tea Break, Maryland Foyer (5th Floor) |
| | |
| 10:15 to 11:45 | Concurrent Sessions |
| | |
| 12:00 to 13:30 | Lunch, Maryland Ballroom (5th Floor) |
| | |
| 13:45 to 15:15 | Concurrent Sessions |
| | |
| 15:15 to 15:45 | Coffee/Tea Break, Maryland Foyer (5th Floor) |
| | |
| 15:45 to 17:15 | Holland Award Session, Baltimore Ballroom A+B (5th Floor) |
| | |
| 17:15 to 18:15 | Poster Session, Baltimore Ballroom Foyer (5th Floor) |
| | |
| 17:15 to 18:30 | Reception, Watertable Foyer (5th Floor) |
| | |
| November 12, 2016 | |
| 08:30 to 10:00 | Concurrent Sessions |
| | |
| 10:00 to 10:15 | Coffee/Tea Break, Federal Hill Foyer (5th Floor) |
| | |
| 10:15 to 11:45 | Concurrent Sessions |
| | |
| 12:00 to 12:45 | Lunch, Attendee's Choice (Conference Does Not Provide Lunch) |
| | |
| 13:00 to 14:30 | Short Course: Recent Research in the Distributional and Tax Rate Structure of the U.S. Welfare System, Maryland Ballroom B (5th Floor) |
| | |
| 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/Time | Location | Type | Title | Papers | Organizer |
|---|---|---|---|---|---|---|
| 1 | November 10, 2016 8:30-10:00 | Watertable A (5th Floor) | invited | Tax Evasion (Compliance and Enforcement) | 4 | John Guyton |
| 2 | November 10, 2016 8:30-10:00 | Homeland (5th Floor) | contributed | Business Size and Organizational Form (Corporate) | 3 | Li Liu |
| 3 | November 10, 2016 8:30-10:00 | Federal Hill (5th Floor) | invited | Older Workers and Retirement (Individual and Labor) | 3 | Laura Kawano |
| 4 | November 10, 2016 8:30-10:00 | Baltimore Ballroom B (5th Floor) | contributed | Tax Treaties, Sparing, and FDI (International) | 5 | Tim Dowd |
| 5 | November 10, 2016 8:30-10:00 | Baltimore Ballroom A (5th Floor) | panel | Scope of Regulatory Authority: From Interpretation to Implementing Policy (Law) | 0 | John Brooks |
| 6 | November 10, 2016 8:30-10:00 | Gibson (6th Floor) | invited | Optimal Taxation 1 | 4 | Stefanie Stantcheva |
| 7 | November 10, 2016 8:30-10:00 | Fells Point (5th Floor) | contributed | 401(k) Design and Savings Behavior (Pensions) | 4 | Itzik Fadlon |
| 8 | November 10, 2016 8:30-10:00 | Pride of Baltimore (6th Floor) | contributed | State Capacity (Political Economy) | 4 | Ugo Troiano |
| 9 | November 10, 2016 8:30-10:00 | Kent (6th Floor) | contributed | The Effects of State and Local Tax Incentives (State and Local) | 3 | Therese McGuire |
| 10 | November 10, 2016 8:30-10:00 | James (6th Floor) | contributed | Taxation and Housing (State and Local) | 4 | Jennifer Blouin |
| 11 | November 10, 2016 10:15-11:45 | Gibson (6th Floor) | contributed | Behavioral Retirement Savings Models (Behavioral) | 4 | Alex Rees-Jones |
| 12 | November 10, 2016 10:15-11:45 | Kent (6th Floor) | contributed | Tax Losses! (Corporate) | 3 | Li Liu |
| 13 | November 10, 2016 10:15-11:45 | Federal Hill (5th Floor) | invited | Fiscal Policy and Climate Change (Environment and Energy) | 4 | Ian Parry |
| 14 | November 10, 2016 10:15-11:45 | Baltimore Ballroom B (5th Floor) | invited | ACA and Health Care Markets (Health) | 4 | Thomas Selden |
| 15 | November 10, 2016 10:15-11:45 | Fells Point (5th Floor) | contributed | Tax Policy and Low-Income Families (Individual and Labor) | 4 | Laura Kawano |
| 16 | November 10, 2016 10:15-11:45 | Baltimore Ballroom A (5th Floor) | panel | Taxing Intellectual Property (International) | 0 | Tim Dowd |
| 17 | November 10, 2016 10:15-11:45 | Homeland (5th Floor) | contributed | Tax Guidance and Compliance (Law) | 5 | John Brooks |
| 18 | November 10, 2016 10:15-11:45 | Pride of Baltimore (6th Floor) | invited | Fiscal Multipliers from a Micro-Data Perspective (Macro and Fiscal Policy) | 4 | David Cashin |
| 19 | November 10, 2016 10:15-11:45 | James (6th Floor) | contributed | Government Support for Higher Education (State and Local) | 3 | Therese McGuire |
| 20 | November 10, 2016 10:15-11:45 | Watertable A (5th Floor) | contributed | State and Local Optimal Tax Policy (State and Local) | 4 | Therese McGuire |
| 21 | November 10, 2016 12:00-13:30 | Maryland Ballroom (5th Floor) | invited | Fiscal Policy in a Low Interest Rate Environment | 1 | Jennifer Blouin |
| 22 | November 10, 2016 13:45-15:15 | James (6th Floor) | contributed | Debits, Credits, and Taxes (Accounting) | 4 | Scott Dyreng |
| 23 | November 10, 2016 13:45-15:15 | Federal Hill (5th Floor) | invited | Communications Strategies of Tax Authorities (Compliance and Enforcement) | 5 | John Guyton |
| 24 | November 10, 2016 13:45-15:15 | Pride of Baltimore (6th Floor) | contributed | Educational Outcomes (Education) | 4 | Lesley Turner |
| 25 | November 10, 2016 13:45-15:15 | Watertable A (5th Floor) | invited | Financial Impacts of the ACA (Health) | 4 | Thomas Selden |
| 26 | November 10, 2016 13:45-15:15 | Baltimore Ballroom B (5th Floor) | contributed | Profit Shifting (International) | 4 | Tim Dowd |
| 27 | November 10, 2016 13:45-15:15 | Fells Point (5th Floor) | invited | Political Economy and Inequality (Law) | 5 | John Brooks |
| 28 | November 10, 2016 13:45-15:15 | Kent (6th Floor) | invited | Tax Policy and Real Economic Activity (Macro and Fiscal Policy) | 3 | David Cashin |
| 29 | November 10, 2016 13:45-15:15 | Homeland (5th Floor) | contributed | Optimal Taxation 2 | 4 | Stefanie Stantcheva |
| 30 | November 10, 2016 13:45-15:15 | Gibson (6th Floor) | contributed | Risks in Pensions and Retirement (Pensions) | 4 | Itzik Fadlon |
| 31 | November 10, 2016 13:45-15:15 | Baltimore Ballroom A (5th Floor) | panel | Fiscal Federalism Around the World: Challenges and Opportunities (State and Local) | 0 | Therese McGuire |
| 32 | November 10, 2016 15:45-17:15 | Baltimore Ballroom A+B (5th Floor) | panel | The Future of International Corporate Taxation | 0 | Li Liu |
| 33 | November 11, 2016 8:30-10:00 | Federal Hill (5th Floor) | invited | Information and Offshore Tax Evasion (Compliance and Enforcement) | 4 | John Guyton |
| 34 | November 11, 2016 8:30-10:00 | Homeland (5th Floor) | invited | Geospatial and International Considerations of Firms (Corporate) | 3 | Li Liu |
| 35 | November 11, 2016 8:30-10:00 | Fells Point (5th Floor) | contributed | Incidence of Environmental and Energy Taxes (Environment and Energy) | 3 | Ian Parry |
| 36 | November 11, 2016 8:30-10:00 | Watertable C (5th Floor) | invited | ACA and Incentives to Work (Health) | 4 | Thomas Selden |
| 37 | November 11, 2016 8:30-10:00 | Baltimore Ballroom A (5th Floor) | contributed | Top Incomes (Individual and Labor) | 4 | Laura Kawano |
| 38 | November 11, 2016 8:30-10:00 | Kent (6th Floor) | contributed | Multinational M&A and Incorporations (International) | 3 | Tim Dowd |
| 39 | November 11, 2016 8:30-10:00 | James (6th Floor) | invited | Structural Models of Fiscal Policy Effects (Macro and Fiscal Policy) | 4 | David Cashin |
| 40 | November 11, 2016 8:30-10:00 | Pride of Baltimore (6th Floor) | invited | NTA Next Generation | 4 | Carlianne Patrick |
| 41 | November 11, 2016 8:30-10:00 | Gibson (6th Floor) | contributed | Optimal Taxation 3 | 4 | Stefanie Stantcheva |
| 42 | November 11, 2016 8:30-10:00 | Baltimore Ballroom B (5th Floor) | contributed | State-Local Finances After the Great Recession (State and Local) | 4 | Therese McGuire |
| 43 | November 11, 2016 10:15-11:45 | Pride of Baltimore (6th Floor) | contributed | Secrets and Reputation (Accounting) | 3 | Scott Dyreng |
| 44 | November 11, 2016 10:15-11:45 | Baltimore Ballroom B (5th Floor) | contributed | Policy Design with Behavioral Agents (Behavioral) | 4 | Alex Rees-Jones |
| 45 | November 11, 2016 10:15-11:45 | James (6th Floor) | contributed | The Effects of Policy Incentives on Charitable Giving (Charities and Public Goods) | 3 | Nicolas Duquette |
| 46 | November 11, 2016 10:15-11:45 | Kent (6th Floor) | invited | Tax Filing Behavior (Compliance and Enforcement) | 4 | John Guyton |
| 47 | November 11, 2016 10:15-11:45 | Fells Point (5th Floor) | contributed | Business Investment and R&D (Corporate) | 4 | Li Liu |
| 48 | November 11, 2016 10:15-11:45 | Baltimore Ballroom A (5th Floor) | contributed | Income Volatility and Consumer Spending (Individual and Labor) | 3 | Laura Kawano |
| 49 | November 11, 2016 10:15-11:45 | Watertable C (5th Floor) | contributed | Taxation and Knowledge (Law) | 5 | John Brooks |
| 50 | November 11, 2016 10:15-11:45 | Gibson (6th Floor) | contributed | The Retirement Decision (Pensions) | 4 | Itzik Fadlon |
| 51 | November 11, 2016 10:15-11:45 | Federal Hill (5th Floor) | contributed | Political Economy and Local Governments (Political Economy) | 4 | Ugo Troiano |
| 52 | November 11, 2016 10:15-11:45 | Homeland (5th Floor) | contributed | Intergovernmental Fiscal Relations (State and Local) | 3 | Therese McGuire |
| 53 | November 11, 2016 13:45-15:15 | Gibson (6th Floor) | contributed | Avoiding Taxes (Accounting) | 3 | Scott Dyreng |
| 54 | November 11, 2016 13:45-15:15 | Federal Hill (5th Floor) | contributed | Behavioral Issues in Benefit Take-up (Behavioral) | 3 | Alex Rees-Jones |
| 55 | November 11, 2016 13:45-15:15 | James (6th Floor) | contributed | School Funding (Education) | 4 | |
| 56 | November 11, 2016 13:45-15:15 | Kent (6th Floor) | contributed | The Contingent Workforce (Individual and Labor) | 4 | Laura Kawano |
| 57 | November 11, 2016 13:45-15:15 | Baltimore Ballroom B (5th Floor) | contributed | The Effects of IP Boxes (International) | 4 | Tim Dowd |
| 58 | November 11, 2016 13:45-15:15 | Watertable C (5th Floor) | invited | Corporate Tax and Corporate Governance (Law) | 5 | John Brooks |
| 59 | November 11, 2016 13:45-15:15 | Baltimore Ballroom A (5th Floor) | invited | U.S. Fiscal Policy Past, Present, and Future (Macro and Fiscal Policy) | 3 | David Cashin |
| 60 | November 11, 2016 13:45-15:15 | Pride of Baltimore (6th Floor) | contributed | Optimal Taxation 4 | 4 | Stefanie Stantcheva |
| 61 | November 11, 2016 13:45-15:15 | Homeland (5th Floor) | contributed | Life Cycle and Intergenerational Self-Insurance (Pensions) | 3 | Itzik Fadlon |
| 62 | November 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) | 4 | Therese McGuire |
| 63 | November 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 School | 0 | |
| 64 | November 11, 2016 17:15-18:15 | Baltimore Ballroom Foyer (5th Floor) | invited | Graduate Student Research Forum | 9 | Carlianne Patrick |
| 65 | November 12, 2016 8:30-10:00 | James (6th Floor) | contributed | Behavioral Responses to Commodity Taxation (Behavioral) | 4 | Alex Rees-Jones |
| 66 | November 12, 2016 8:30-10:00 | Fells Point (5th Floor) | invited | Shame! (Compliance and Enforcement) | 5 | John Guyton |
| 67 | November 12, 2016 8:30-10:00 | Kent (6th Floor) | contributed | Tax Avoidance Strategies and Perception (Corporate) | 3 | Li Liu |
| 68 | November 12, 2016 8:30-10:00 | Gibson (6th Floor) | contributed | Energy Taxes and Related Policy Instruments (Environment and Energy) | 4 | Ian Parry |
| 69 | November 12, 2016 8:30-10:00 | Pride of Baltimore (6th Floor) | invited | Topics in Health and Taxation (Health) | 5 | Thomas Selden |
| 70 | November 12, 2016 8:30-10:00 | Homeland (5th Floor) | contributed | Behavioral Responses to Individual Taxation (Individual and Labor) | 3 | Laura Kawano |
| 71 | November 12, 2016 8:30-10:00 | Federal Hill (5th Floor) | contributed | IP Taxation (International) | 4 | Tim Dowd |
| 72 | November 12, 2016 8:30-10:00 | Guilford (5th Floor) | invited | Taxation and Wealth (Law) | 5 | John Brooks |
| 73 | November 12, 2016 8:30-10:00 | St. George (6th Floor) | contributed | Social Insurance for the Vulnerable (Pensions) | 4 | Itzik Fadlon |
| 74 | November 12, 2016 8:30-10:00 | Watertable C (5th Floor) | contributed | State and Local Tax Competition (State and Local) | 3 | Therese McGuire |
| 75 | November 12, 2016 10:15-11:45 | St. George (6th Floor) | contributed | Taxes and Firm Value (Accounting) | 3 | Scott Dyreng |
| 76 | November 12, 2016 10:15-11:45 | Federal Hill (5th Floor) | contributed | Psychology and the Demand for Redistribution (Behavioral) | 4 | Alex Rees-Jones |
| 77 | November 12, 2016 10:15-11:45 | James (6th Floor) | contributed | Charitable Organizations: Operations, Regulations, and Circumstances (Charities and Public Goods) | 4 | Nicolas Duquette |
| 78 | November 12, 2016 10:15-11:45 | Homeland (5th Floor) | invited | Network Effects (Compliance and Enforcement) | 3 | John Guyton |
| 79 | November 12, 2016 10:15-11:45 | Guilford (5th Floor) | contributed | Corporate Tax Planning (Corporate) | 4 | Li Liu |
| 80 | November 12, 2016 10:15-11:45 | Fells Point (5th Floor) | contributed | Social Insurance (Individual and Labor) | 5 | Laura Kawano |
| 81 | November 12, 2016 10:15-11:45 | Watertable C (5th Floor) | invited | Demographic Change and Fiscal Policy Effects (Macro and Fiscal Policy) | 3 | David Cashin |
| 82 | November 12, 2016 10:15-11:45 | Pride of Baltimore (6th Floor) | contributed | Medicare and Medicaid (Pensions) | 4 | Itzik Fadlon |
| 83 | November 12, 2016 10:15-11:45 | Gibson (6th Floor) | contributed | Retirement Transition (Pensions) | 4 | Jennifer Blouin |
| 84 | November 12, 2016 10:15-11:45 | Kent (6th Floor) | contributed | State and Local Fiscal Institutions (State and Local) | 4 | Therese McGuire |
| 85 | November 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 System | 1 |
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 |
| The 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 |
| # | Participant | Roles in Conference |
|---|---|---|
| 2 | Aaron, Henry | P14 |
| 3 | Ackerman, Deena | D24, D40 |
| 4 | Adhikari, Bibek | D2, D2 |
| 5 | Agrawal, David | P51, C51, D74, D74 |
| 6 | Albertus, James | D12, D12 |
| 7 | Albouy, David | P29 |
| 8 | Altshuler, Rosanne | C16, D34, C34, C63 |
| 9 | An, Zhiyong | P84 |
| 10 | Anderson, Nathan | D20, D20, C20 |
| 11 | Anderson, John | P20 |
| 12 | Asatryan, Zareh | P65 |
| 13 | Auerbach, Alan | P63 |
| 14 | Auten, Gerald | P37 |
| 15 | Bagchi, Sutirtha | P8, P8, D8, C8, P30, D30 |
| 16 | Bakija, Jon | D45, D45 |
| 17 | Baloria, Vishal | D53 |
| 18 | Bankman, Joe | C49 |
| 19 | Banthin, Jessica | D25, D25, C25 |
| 20 | Barry, Jordan | P58 |
| 21 | Bartik, Timothy | P62 |
| 22 | Bastian, Jacob | P15 |
| 23 | Batchelder, Lily | P44 |
| 24 | Benzarti, Youssef | D11, D11, P65 |
| 25 | Bernard, Didem | P25 |
| 26 | Bernardini, Marco | P18 |
| 27 | blanchard, olivier | P21 |
| 28 | Blumberg, Linda | P14 |
| 29 | Boehm, Christoph | P18 |
| 30 | Boning, William | D8 |
| 31 | Boning, Will | P78 |
| 32 | Borge, Lars-Erik | P52 |
| 33 | Bradley, Sebastien | D54 |
| 34 | Brady, Peter | D40, P83 |
| 35 | Brauner, Yariv | P17 |
| 36 | Brehm, Margaret | P40 |
| 37 | Brockmeyer, Anne | D1, D1, P23 |
| 38 | Brollo, Fernanda | P51, D51 |
| 39 | Brooks, John | P72, C72 |
| 40 | Brooks, Leah | D45, D84 |
| 41 | Bubb, Ryan | P11, C11 |
| 42 | Bulman, George | P24, D55, D55 |
| 43 | Burman, Leonard | D70, D70 |
| 44 | Buschman, Robert | D9, D9 |
| 45 | Button, Patrick | C3, P62, D80, C80 |
| 46 | Byrnes, William | P33 |
| 47 | Calel, Raphael | D35 |
| 48 | Carey, Colleen | P69 |
| 49 | Cashin, David | D18, P28, C28, P59 |
| 50 | Cassidy, Traviss | P8, D51, D51 |
| 51 | Chakrabarti, Rajashri | P55 |
| 52 | Chang, Andrew | P28 |
| 53 | Chen, Sophia | P47 |
| 54 | Chen, Yunguang | P13 |
| 55 | Chung, Hess | D39 |
| 56 | Coyne, David | P55 |
| 57 | Cui, Wei | P17 |
| 58 | Dadayan, Lucy | P42 |
| 59 | Dahlby, Bev | P31 |
| 60 | Datta, Biplab | P55 |
| 61 | Dauchy, Estelle | C40 |
| 62 | de Mooij, Ruud | D79 |
| 63 | DeBacker, Jason | D39, D78 |
| 64 | Del Carpio Neyra, Victor | P64 |
| 65 | Delong, Bradford | P59 |
| 66 | Demere, Paul | D22 |
| 67 | Deskins, John | D62, C62 |
| 68 | Dettling, Lisa | P80 |
| 69 | Devereux, Michael | P32, D47, D47, C47 |
| 70 | Dobridge, Christine | D18, D18 |
| 71 | Dowd, Tim | P57 |
| 72 | Downes, Thomas | P9, D77, D77 |
| 73 | Driessen, Grant | C35, P68, C68 |
| 74 | Dudar, Olena | P26 |
| 75 | Duncan, Denvil | P23 |
| 76 | Dupor, Bill | P18 |
| 77 | Duquette, Nicolas | P45, C77 |
| 78 | Eichfelder, Sebastian | P75 |
| 79 | Erard, Brian | D33, D33, P46 |
| 80 | Eyal-Cohen, Mirit | P49 |
| 81 | Fadlon, Itzik | P11, C61 |
| 82 | Farahani, Arash | P64 |
| 83 | Fatehin, Sohani | P64 |
| 84 | Faulhaber, Lilian | P71 |
| 85 | Feldman, Naomi | D15, D65 |
| 86 | Ferraro, Domenico | P81 |
| 87 | Figinski, Theodore | P73 |
| 88 | Fiori, Giuseppe | D35, P68 |
| 89 | Fisher, Ronald | P42, C42 |
| 90 | Fox, William | C74 |
| 91 | Francis, Norton | D62 |
| 92 | Frean, Molly | P14 |
| 93 | Gale, William | D39 |
| 94 | Gallagher, Ryan | P10 |
| 95 | Galle, Brian | P44, P77 |
| 96 | Gallen, Trevor | P39 |
| 97 | Gamage, David | P27 |
| 98 | Ganong, Peter | P48, C48 |
| 99 | Garcia-Mila, Teresa | P31 |
| 100 | Garrett, Bowen | P36 |
| 101 | Gelman, Michael | P48 |
| 102 | Gerard, Francois | P56 |
| 103 | Gergen, Mark | P72 |
| 104 | Gideon, Michael | P7, D61 |
| 105 | Giertz, Fred | D20, D20 |
| 106 | Giertz, Seth | P20 |
| 107 | Goldin, Jacob | C44 |
| 108 | Goodman, Sarena | P19, P24, D24 |
| 109 | Goodman, Josh | P62 |
| 110 | Goodspeed, Timothy | D74 |
| 111 | Gorina, Evgenia | P55 |
| 112 | Gorry, Aspen | P81, C81 |
| 113 | Graetz, Michael | P63 |
| 114 | Gravelle, Jane | D38, C38, D57, C57 |
| 115 | Greig, Fiona | P56 |
| 116 | Guceri, Irem | P12 |
| 117 | Gunter, Samara | D55, D55 |
| 118 | Gurley-Calvez, Tami | D36 |
| 119 | Guyton, John | C46 |
| 120 | Habu, Katarzyna | P34 |
| 121 | Hackmann, Martin | P25 |
| 122 | Haltiwanger, John | P56 |
| 123 | Hamilton, Steven | P33, P70 |
| 124 | Hanson, Andrew | P10 |
| 125 | Harju, Jarkko | P2 |
| 126 | Hauser, Oliver | P76 |
| 127 | Hawkins, Amelia | P82 |
| 128 | Hayashi, Andrew | P17, D44, P54 |
| 129 | Heald, David | P31 |
| 130 | Hebous, Shafik | P79, C79 |
| 131 | Heim, Bradley | D25, D25, P78 |
| 132 | Hemel, Daniel | P5, P27 |
| 133 | Henriques, Alice | C7, P19, D30, P50, P83 |
| 134 | Herring, Bradley | P69, D69 |
| 135 | Hershbein, Brad | D19, D24, C24 |
| 136 | Hills, Robert | D53, C53 |
| 137 | Hines, James | P32, P67 |
| 138 | Homonoff, Tatiana | P54, C54 |
| 139 | Hong, Sunghoon | P4 |
| 140 | Hoopes, Jeffrey | D33, D33, C33, P43, C43 |
| 141 | Howard, Margot | D53 |
| 142 | Hsu, Joanne | P80 |
| 143 | Huang, Po-Chun | P80 |
| 144 | Huet-Vaughn, Emiliano | P54 |
| 145 | Inman, Robert | P31 |
| 146 | Jacobs, Lindsay | C83 |
| 147 | Jacobs, Paul | D14, D69 |
| 148 | Jang, Youngsoo | P64 |
| 149 | Jaqua, Daniel | P29, D41, D41 |
| 150 | Jenderny, Katharina | P37 |
| 151 | Jerch, Rhiannon | C13 |
| 152 | Johannesen, Niels | P46, D78, C78 |
| 153 | Johnson, Steve | P5 |
| 154 | Johnson, Erik | P84 |
| 155 | Jones, Maggie | P15 |
| 156 | Jones, Damon | P7, D48 |
| 157 | Kalbitz, Nadine | P53 |
| 158 | Kapicka, Marek | P60 |
| 159 | Kaplow, Louis | P6, D60, D60, P63 |
| 160 | Karabarbounis, Marios | D18 |
| 161 | Karamcheva, Nadia | P7 |
| 162 | Kasper, Matthias | P46 |
| 163 | Kastoryano, Stephen | P23 |
| 164 | Kawano, Laura | D10, D10, C10, C56 |
| 165 | Kenyon, Daphne | C52 |
| 166 | Kerr, Jon | P53 |
| 167 | Kleinbard, Edward | P16 |
| 168 | Klemens, Ben | P71 |
| 169 | Koester, Allison | P75 |
| 170 | Koethenbuerger, Marko | P26 |
| 171 | Kopczuk, Wojciech | D37, D44, D60, D60 |
| 172 | Kosonen, Tuomas | P66 |
| 173 | Koumpias, Antonios | P23 |
| 174 | Koutney, Colin | P22 |
| 175 | Kurnaz, Musab | P41 |
| 176 | LaLumia, Sara | D40, P45 |
| 177 | Landefeld, Paul | P26, D34, D34 |
| 178 | Landry, Joel | P65 |
| 179 | Larrimore, Jeff | P37, C37 |
| 180 | Lavecchia, Adam | P60 |
| 181 | Lay, Margaret | P61 |
| 182 | Lederman, Leandra | P17 |
| 183 | Lee, Soomi | P51, P84 |
| 184 | Lee, Yoojin | P67 |
| 185 | Lewellen, Christina | C75 |
| 186 | Liberini, Federica | P71 |
| 187 | Lieber, Ethan | P69 |
| 188 | Lin, Emily | D46, D46 |
| 189 | Liscow, Zachary | P72, D78 |
| 190 | Liu, Li | C32 |
| 191 | Lockwood, Lee | P50, D82 |
| 192 | Lockwood, Benjamin | D29, D29, P44, D65 |
| 193 | Lurie, Ithai | D36, C36, D73 |
| 194 | Lutz, Byron | D39 |
| 195 | Lyon, Andrew | D71, D71, C71 |
| 196 | Madhusudhan, Ranjana | C9 |
| 197 | Mahon, James | D12 |
| 198 | Maniquet, Francois | P6, D6, D6 |
| 199 | Manoli, Dayanand | P15, D15, C15, D54 |
| 200 | Mare, Mauro | P78 |
| 201 | Markle, Kevin | D38, D47, D47 |
| 202 | Martinez, Isabel | P74 |
| 203 | Mason, Ruth | P63 |
| 204 | Mazerov, Michael | D42 |
| 205 | McCaffery, Edward | P72 |
| 206 | McClelland, Robert | P70 |
| 207 | McGuire, Therese | C31 |
| 208 | McInerney, Melissa | D36, C73, P82 |
| 209 | McKeehan, Margaret | P20, P41 |
| 210 | Meiselman, Ben | P35, P64, P68 |
| 211 | Meltzer, Rachel | P84 |
| 212 | Merrill, Peter | C26, P32 |
| 213 | Merriman, David | D19, P74 |
| 214 | Messacar, Derek | P3, D83, D83 |
| 215 | Miller, Joshua | P83 |
| 216 | Miller, G. | D14 |
| 217 | Miller, Sarah | P25 |
| 218 | Miller, David | P81 |
| 219 | Minaker, Bradley | P77 |
| 220 | Mitchell, Olivia | P7 |
| 221 | Moffitt, Robert | P85, C85 |
| 222 | Mollerstrom, Johanna | P76 |
| 223 | Moore, Rachel | P39 |
| 224 | Moriya, Asako | P36 |
| 225 | Morse, Susan | P38, C58 |
| 226 | Moser, Christian | P11 |
| 227 | Mullen, Kathleen | D61, P73 |
| 228 | Mullins, Daniel | P42 |
| 229 | Murphy, Daniel | P18, C18 |
| 230 | Murphy, Frank | P40 |
| 231 | Murray, Matthew | P23 |
| 232 | Muthitacharoen, Athiphat | P4 |
| 233 | Nafari, Kaveh | P10 |
| 234 | Nekoei, Arash | P61 |
| 235 | Nessa, Michelle | D67, D67 |
| 236 | Neubig, Tom | P32, D43, P71 |
| 237 | Neuman, Stevanie | P38 |
| 238 | Nicolay, Katharina | P67 |
| 239 | Nikpay, Sayeh | P25, D69, C69 |
| 240 | Niu, Ben | D40 |
| 241 | Nussim, Jacob | P68 |
| 242 | Oei, Shu-Yi | P27 |
| 243 | Oh, Jason | P27, D81 |
| 244 | Ohrn, Eric | P47, P57, D75 |
| 245 | Oosterhuis, Paul | P16 |
| 246 | Orihara, Masanori | P79 |
| 247 | Osofsky, Leigh | P17 |
| 248 | Paciorek, Andrew | D28 |
| 249 | Panhans, Matt | P14 |
| 250 | Papke, Leslie | D7, D19 |
| 251 | Paramonova, Yulia | P66 |
| 252 | Park, Jinseong | P52 |
| 253 | Park, Hyeon | P11 |
| 254 | Parry, Ian | P13 |
| 255 | Patel, Elena | D2, C2 |
| 256 | Pathak, Rahul | P42 |
| 257 | Payne, A. Abigail | C45, P77 |
| 258 | Pérez, Jorge | P80 |
| 259 | Peichl, Andreas | P6, C29, P37, P50, C60 |
| 260 | Perrault, Louis | P41 |
| 261 | Perry, Victoria | P32 |
| 262 | Persson, Anh | P43 |
| 263 | Phillips, Mark | D41, D41, P77 |
| 264 | Pinkovskiy, Maxim | P69 |
| 265 | Plesko, George | C5 |
| 266 | Plumley, Alan | C23 |
| 267 | Pomeranz, Dina | P33 |
| 268 | Poterba, James | C59 |
| 269 | Powell, David | P14, P48 |
| 270 | Power, Laura | D57 |
| 271 | Powers, Kathleen | P22 |
| 272 | Prettl, Axel | P26 |
| 273 | Ramnath, Shanthi | P56 |
| 274 | Rao, Nirupama | D28 |
| 275 | Reck, Daniel | D7, D29, D29, P33, P44 |
| 276 | Rees-Jones, Alex | P76, C76 |
| 277 | Rennane, Stephanie | P73, D82 |
| 278 | Reschovsky, Andrew | D10, D10 |
| 279 | Ring, Diane | P49 |
| 280 | Robinson, Leslie | P57 |
| 281 | Rodgers, Luke | P15, P64 |
| 282 | Romney, Miles | P22, D22, C22 |
| 283 | Rosenthal, Steven | P5 |
| 284 | Ross, Justin | P52 |
| 285 | Rothbart, Michah | P24 |
| 286 | Rozema, Kyle | D11, D11, P72 |
| 287 | Rueben, Kim | D67, C67, C84 |
| 288 | Ruf, Martin | P79 |
| 289 | Rutledge, Matthew | D36, P73, C82 |
| 290 | Saavedra, Daniel | P12 |
| 291 | Sabelhaus, John | D56, P83, D83 |
| 292 | Sacarny, Adam | D14 |
| 293 | Sacerdote, Bruce | P80, D80 |
| 294 | Sager, Erick | P39 |
| 295 | Sallee, James | D9, P13, D35 |
| 296 | Samuels, John | P16 |
| 297 | Samwick, Andrew | P36 |
| 298 | Sanzenbacher, Geoffrey | C30, P61 |
| 299 | Satterthwaite, Emily | P49 |
| 300 | Saunders-Scott, Molly | C4, D79, D79 |
| 301 | Scartascini, Carlos | P66 |
| 302 | Schaffa, Daniel | P58 |
| 303 | Scharff, Erin | P49 |
| 304 | Scheuer, Florian | P60 |
| 305 | Schone, Barbara | D69 |
| 306 | Schone, Barbara | P69 |
| 307 | Schramm, Heidi | P3, D81, D81 |
| 308 | Schwab, Robert | D52 |
| 309 | Seibold, Arthur | P50 |
| 310 | Selden, Thomas | C14 |
| 311 | Shaheen, Fadi | P58 |
| 312 | Sharma, Rishi | P4 |
| 313 | Shaviro, D | P4, C27 |
| 314 | Shay, Stephen | C5, P16 |
| 315 | Sheffrin, Steven | C17 |
| 316 | Sheiner, Louise | P59 |
| 317 | Shimul, Shafiun | P40 |
| 318 | Shobe, Gladriel | P58 |
| 319 | Shore-Sheppard, Lara | D73, P82 |
| 320 | Siegloch, Sebastian | P10 |
| 321 | Sikes, Stephanie | P75 |
| 322 | Simmler, Martin | P34, D79 |
| 323 | Simon, Kosali | P36 |
| 324 | Slavov, Sita | D3, D3, P30, D50 |
| 325 | Slemrod, Joel | P29, D37, C66 |
| 326 | Small, Oronde | P1 |
| 327 | Smith, Barbara | P3 |
| 328 | Snyder, R William | D22 |
| 329 | Sohngen, Brent | P13 |
| 330 | Speck, Sloan | P27 |
| 331 | Spiritus, Kevin | P41 |
| 332 | Spreen, Thomas | P64 |
| 333 | Srna, Shalena | P76 |
| 334 | St.Clair, Travis | P30, C55, D77, D77 |
| 335 | Stantcheva, Stefanie | C6, C41, P60 |
| 336 | Steuerle, C. Eugene | C50 |
| 337 | Stevens, Kathryn | P64 |
| 338 | Stimmelmayr, Michael | P12 |
| 339 | Stolper, Samuel | P35 |
| 340 | Stomberg, Bridget | D75 |
| 341 | Suarez Serrato, Juan Carlos | P47 |
| 342 | Sun, Yukun | P8, D8 |
| 343 | Taubinsky, Dmitry | P65, C65 |
| 344 | Tazhitdinova, Alisa | P2, P70 |
| 345 | Teles, Daniel | P45 |
| 346 | Thomas, Kathleen | P49 |
| 347 | Timpe, Brenden | P40 |
| 348 | Todtenhaupt, Maximilian | P74 |
| 349 | Towery, Erin | P46 |
| 350 | Trannoy, Alain | P29 |
| 351 | Traum, Nora | P39, C39 |
| 352 | Traxler, Christian | P1, D1 |
| 353 | Treber, Lukas | P66 |
| 354 | Turk, Alex | C1, D46, D46 |
| 355 | Utke, Steven | P22 |
| 356 | Uysal, Gokce | P80 |
| 357 | Viard, Alan | D28 |
| 358 | Voget, Johannes | P57, D71, D71 |
| 359 | Walker, David | P58 |
| 360 | Wallace, Sally | P66 |
| 361 | Waseem, Mazhar | P1, D1 |
| 362 | Watson, Camilla | P24 |
| 363 | Weber, Caroline | P20, D70, C70 |
| 364 | Weiner, Joann | P4 |
| 365 | Weinzierl, Matthew | P6, D6, D6 |
| 366 | Wentland, Kelly | P53 |
| 367 | Wettstein, Gal | D50, P82 |
| 368 | Wheeler, Laura | P9 |
| 369 | Wilking, Eleanor | P1 |
| 370 | Williams, Brady | D75 |
| 371 | Woodbury, Danny | P64 |
| 372 | Woodward, G. Thomas | D3 |
| 373 | Wu, Yonghong | P19 |
| 374 | Xing, Jianwei | P35 |
| 375 | Yadavalli, Anita | P9, P62 |
| 376 | Yamashita, Takashi | P2 |
| 377 | Yang, Zhou | P34 |
| 378 | Yarbrough, Todd | P51, D51 |
| 379 | Yin, Yimeng | P30 |
| 380 | Zeume, Stefan | P38, P43 |
| 381 | Zhao, Bo | P19, C19 |
| 382 | Zwick, Eric | C12, P28, P47, P79 |
This program was last updated on 2017-07-12 15:40:41 EDT