November 9, 2017
08:30 to 10:00	Concurrent Sessions (Thursday 8:30 - 10)
10:15 to 11:45	Concurrent Sessions (Thursday 10:15 - 11:45)
12:00 to 13:30	Luncheon
13:45 to 15:15	Concurrent Sessions (Thursday 1:45 - 3:15)
15:45 to 17:15	Concurrent Sessions (Thursday 3:45 - 5:15)
17:15 to 18:15	Annual Meeting of the National Tax Association
18:15 to 19:30	Reception
November 10, 2017
07:30 to 08:30	Graduate Student Breakfast
08:30 to 10:00	Concurrent Sessions (Friday 8:30 - 10)
10:15 to 11:45	Friday 10:15 - 11:45 (General Session)
12:00 to 13:30	Lunch
13:45 to 15:15	Concurrent Sessions (Friday 1:45 - 3:15)
15:45 to 17:15	Holland Award Session (3:45 - 5:15)
17:15 to 18:15	Graduate Student Poster Session
17:15 to 18:30	Reception in honor of James R. Hines Jr., 2017 Holland Award Recipient
November 11, 2017
08:30 to 10:00	Concurrent Sessions (Saturday 8:30 - 10)
10:15 to 11:45	Concurrent Sessions (Saturday 10:15 - 11:45)
12:00 to 00:00	Lunch
13:00 to 14:30	Short Course: Housing Markets and Local Public Finance

Summary of All Sessions
Click here for an index of all participants

#	Date/Time	Location	Type	Title	Papers	Organizer
1	November 9, 2017 8:30-10:00	Aria A [3]	contributed	Issues in State and Local Public Finance	4	Rebecca Diamond
2	November 9, 2017 8:30-10:00	Rhapsody [4]	invited	Unintended Consequences of Tax-Benefit Systems	4	Jeffrey Clemens
3	November 9, 2017 8:30-10:00	Concerto A [3]	contributed	Tax Enforcement	4	Dayanand Manoli
4	November 9, 2017 8:30-10:00	Maestro A [4]	contributed	Third-Party Reporting in Developing Countries	4	Francois Gerard
5	November 9, 2017 8:30-10:00	Assembly F [5]	invited	Redistribution	4	David Kamin
6	November 9, 2017 8:30-10:00	Maestro B [4]	invited	Profit Shifting	4	Molly Saunders-Scott
7	November 9, 2017 8:30-10:00	Concerto B [3]	invited	Taxes and Business Executives	3	Elena Patel
8	November 9, 2017 8:30-10:00	Minuet [4]	contributed	Welfare and Labor Market Participation	3	Jessie Handbury
9	November 9, 2017 8:30-10:00	Aria B [3]	contributed	Infrastructure	4	Rebecca Diamond
10	November 9, 2017 8:30-10:00	Orchestra [2]	invited	Public Policy and Retirement	4	Greg Leiserson
11	November 9, 2017 10:15-11:45	Aria A [3]	contributed	Housing Values, Property Taxes, and Implications for Household and Municipal Finances	4	Rebecca Diamond
12	November 9, 2017 10:15-11:45	Aria B [3]	invited	A New Look at State and Local Government Finances	5	Rebecca Diamond
13	November 9, 2017 10:15-11:45	Rhapsody [4]	invited	Tax Avoidance, Evasion and Income Sheltering in Individual Taxation	4	Jeffrey Clemens
14	November 9, 2017 10:15-11:45	Minuet [4]	invited	Tax Expenditures	3	David Kamin
15	November 9, 2017 10:15-11:45	Maestro B [4]	invited	International Tax Relations and Differences in Tax Policy	4	Molly Saunders-Scott
16	November 9, 2017 10:15-11:45	Concerto B [3]	invited	Business Tax Regimes and Income Inequality	4	Elena Patel
17	November 9, 2017 10:15-11:45	Concerto A [3]	contributed	Corrective Taxation for Behavioral Agents	3	Hunt Allcott
18	November 9, 2017 10:15-11:45	Maestro A [4]	contributed	Taxation of Individuals in Developing Countries	3	Francois Gerard
19	November 9, 2017 10:15-11:45	Assembly F [5]	invited	Optimal Tax I	4	Stefanie Stantcheva
20	November 9, 2017 10:15-11:45	Orchestra [2]	invited	Public Employee Retirement Programs	4	Greg Leiserson
21	November 9, 2017 13:45-15:15	Aria A [3]	contributed	State and Local Sales Tax Policy Effects	4	Rebecca Diamond
22	November 9, 2017 13:45-15:15	Rhapsody [4]	invited	Child-Related Tax Benefits	4	Jeffrey Clemens
23	November 9, 2017 13:45-15:15	Assembly F [5]	invited	Sales Taxes and VATs	3	David Kamin
24	November 9, 2017 13:45-15:15	Maestro A [4]	invited	Policy determinants of college attendance and labor market success	4	Seth Zimmerman
25	November 9, 2017 13:45-15:15	Minuet [4]	invited	Optimal Tax II	4	Stefanie Stantcheva
26	November 9, 2017 13:45-15:15	Aria B [3]	contributed	Fungibility, Hassles, and Ordeals in Social Insurance Programs	3	Matthew Notowidigdo
27	November 9, 2017 13:45-15:15	Concerto A [3]	invited	Laboratory Experiments on Charity and Public Goods	4	Judd Kessler
28	November 9, 2017 13:45-15:15	Concerto B [3]	invited	Business Taxes Across Borders	3	Elena Patel
29	November 9, 2017 13:45-15:15	Maestro B [4]	invited	Market Effects of Corporate Taxation	3	Molly Saunders-Scott
30	November 9, 2017 13:45-15:15	Orchestra [2]	panel	The State of Healthcare Reform	0	Stan Veuger
31	November 9, 2017 15:45-17:15	Minuet [4]	contributed	Public policy in European Regions	3	Ricardo Perez-Truglia
32	November 9, 2017 15:45-17:15	Maestro B [4]	invited	Administration and Cooperation	3	David Kamin
33	November 9, 2017 15:45-17:15	Aria A [3]	contributed	Pensions and School Finance	4	Rebecca Diamond
34	November 9, 2017 15:45-17:15	Concerto B [3]	invited	Education finance and student achievement	3	Seth Zimmerman
35	November 9, 2017 15:45-17:15	Assembly F [5]	contributed	Taxes and Location Decisions	4	Lisa De Simone
36	November 9, 2017 15:45-17:15	Orchestra [2]	panel	Tax Reform in Theory and In Practice	0	Mark Mazur
37	November 9, 2017 15:45-17:15	Rhapsody [4]	invited	The Efficacy of State and Local Fiscal Policy in Promoting Economic Growth	3	Rebecca Diamond
38	November 9, 2017 15:45-17:15	Concerto A [3]	invited	Finance and Business Taxes	4	Elena Patel
39	November 9, 2017 15:45-17:15	Maestro A [4]	invited	Tax Competition and Location Choice	4	Molly Saunders-Scott
40	November 9, 2017 15:45-17:15	Aria B [3]	invited	Asset Decumulation in Retirement	4	Greg Leiserson
41	November 10, 2017 8:30-10:00	Minuet [4]	invited	Economic Effects of Labor Market Regulations	4	Jeffrey Clemens
42	November 10, 2017 8:30-10:00	Aria B [3]	invited	Tax Incentives and Charitable Giving	4	Judd Kessler
43	November 10, 2017 8:30-10:00	Rhapsody [4]	invited	Behavioral Political Economy	4	Ricardo Perez-Truglia
44	November 10, 2017 8:30-10:00	Concerto B [3]	invited	Energy and Environmental Tax Incidence	4	Joseph Aldy
45	November 10, 2017 8:30-10:00	Maestro B [4]	invited	Taxing the Future	3	David Kamin
46	November 10, 2017 8:30-10:00	Maestro A [4]	invited	Measuring Tax Avoidance and its Real Effects	4	Molly Saunders-Scott
47	November 10, 2017 8:30-10:00	Orchestra [2]	invited	Optimal Tax III	4	Stefanie Stantcheva
48	November 10, 2017 8:30-10:00	Concerto A [3]	contributed	Investment and Capital	3	Francois Gerard
49	November 10, 2017 8:30-10:00	Aria A [3]	contributed	Boundaries, Taxes, and Pricing	4	Rebecca Diamond
50	November 10, 2017 8:30-10:00	Assembly F [5]	contributed	Equity Markets and Taxes	4	Lisa De Simone
51	November 10, 2017 10:15-11:45	N/A	panel	The State of Tax Reform	0	John Friedman
52	November 10, 2017 13:45-15:15	Minuet [4]	invited	Local Political Economy	4	Ricardo Perez-Truglia
53	November 10, 2017 13:45-15:15	Concerto B [3]	contributed	Technology and Public Finance	4	Francois Gerard
54	November 10, 2017 13:45-15:15	Aria A [3]	contributed	Local Taxes and Boundaries	4	Rebecca Diamond
55	November 10, 2017 13:45-15:15	Maestro A [4]	invited	Offshore Tax Evasion	4	Molly Saunders-Scott
56	November 10, 2017 13:45-15:15	Assembly F [5]	invited	Optimal tax IV	4	Stefanie Stantcheva
57	November 10, 2017 13:45-15:15	Rhapsody [4]	invited	Unemployment and Disability Insurance: Evidence from Administrative Data	4	Jessie Handbury
58	November 10, 2017 13:45-15:15	Maestro B [4]	invited	Inequality	4	Pascal Michaillat
59	November 10, 2017 13:45-15:15	Concerto A [3]	invited	Next Generation Session	4	Carlianne Patrick
60	November 10, 2017 13:45-15:15	Aria B [3]	contributed	Financial Reporting for Taxes	4	Lisa De Simone
61	November 10, 2017 13:45-15:15	Orchestra [2]	contributed	Non-Standard Responses to Taxation: Tax Salience and Tax Morale	3	Hunt Allcott
62	November 10, 2017 15:45-17:15	N/A	panel	Holland Award Session	0	Rosanne Altshuler
63	November 10, 2017 17:15-18:15	N/A	poster	Graduate Student Poster Session	11	Carlianne Patrick
64	November 11, 2017 8:30-10:00	Assembly F [5]	invited	Tax Planning Consequences	4	Lisa De Simone
65	November 11, 2017 8:30-10:00	Aria A [3]	invited	Affordable Housing Policy	4	Rebecca Diamond
66	November 11, 2017 8:30-10:00	Maestro B [4]	invited	Public-Finance Applications of Dynamic Model	4	Pascal Michaillat
67	November 11, 2017 8:30-10:00	Concerto B [3]	contributed	Tax Policy and Health	4	Neale Mahoney
68	November 11, 2017 8:30-10:00	Minuet [4]	contributed	Analyses of Labor Supply Using Administrative Data	4	Jeffrey Clemens
69	November 11, 2017 8:30-10:00	Concerto A [3]	contributed	Transfer Programs	4	Francois Gerard
70	November 11, 2017 8:30-10:00	Orchestra [2]	invited	Capital Gains and Wealth Taxation	4	David Kamin
71	November 11, 2017 8:30-10:00	Rhapsody [4]	invited	Social Security and Household Finance	4	Greg Leiserson
72	November 11, 2017 8:30-10:00	Maestro A [4]	invited	Supply Effects of Food Policy Programs	3	Jessie Handbury
73	November 11, 2017 8:30-10:00	Aria B [3]	invited	Cash Flow Taxation	4	Elena Patel
74	November 11, 2017 10:15-11:45	Maestro A [4]	contributed	Health Insurance	4	Neale Mahoney
75	November 11, 2017 10:15-11:45	Minuet [4]	contributed	Much Ado About Bunching	4	Jeffrey Clemens
76	November 11, 2017 10:15-11:45	Aria B [3]	contributed	Third-Party Reporting in High Income Countries	4	Dayanand Manoli
77	November 11, 2017 10:15-11:45	Concerto B [3]	contributed	Taxation of Firms	4	Francois Gerard
78	November 11, 2017 10:15-11:45	Assembly F [5]	invited	Tax Law and Finance	3	David Kamin
79	November 11, 2017 10:15-11:45	Aria A [3]	contributed	Economic Effects of Local Subsidies	3	Rebecca Diamond
80	November 11, 2017 10:15-11:45	Rhapsody [4]	invited	Defined Contribution Plan Accumulation Behavior	4	Greg Leiserson
81	November 11, 2017 10:15-11:45	Concerto A [3]	invited	The Importance of Business Tax Credits, Deductions, and Asymmetries	4	Elena Patel
82	November 11, 2017 10:15-11:45	Maestro B [4]	invited	Macroeconomic Applications of Sufficient Statistics	4	Pascal Michaillat
83	November 11, 2017 10:15-11:45	Orchestra [2]	invited	Business Taxes and the Real Economy	4	Elena Patel

 

83 sessions, 305 papers, and 0 presentations with no associated papers

2017 Annual Conference on Taxation
Detailed List of Sessions

 

Session 1: Issues in State and Local Public Finance November 9, 2017 8:30 to 10:00 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Ranjana Madhusudhan, New Jersey Department of Treasury
Session type: contributed
The Economic and Fiscal Effects of Property Tax Abatement in an Urban County
[slides]
By Daphne Kenyon; Lincoln Institute of Land policy Adam Langley; Lincoln Institute of Land Policy Bethany Paquin; Lincoln Institute of Land Policy Robert Wassmer; California State University, Sacramento
presented by: Robert Wassmer, California State University, Sacramento
Discussant:   Mark Skidmore, Michigan State University
Fiscal Impact of Mineral Resource Extraction in U.S. Counties
By Abdoulaye Ouedraogo; World Bank Mehmet Tosun; University of Nevada-Reno
presented by: Mehmet Tosun, University of Nevada-Reno
Discussant:   Seth Giertz, University of Texas at Dallas
Wage Capitalization and the Ability of States to Redistribute Income
By Seth Giertz; University of Texas at Dallas Rasoul Ramezani; University of Texas at Dallas
presented by: Seth Giertz, University of Texas at Dallas
Discussant:   Mehmet Tosun, University of Nevada-Reno
Rules versus Home Rule Local Government Responses to Negative Revenue Shocks
By Daniel Shoag; Harvard Kennedy School
presented by: Daniel Shoag, Harvard Kennedy School
Discussant:   Mark Skidmore, Michigan State University
Session 2: Unintended Consequences of Tax-Benefit Systems November 9, 2017 8:30 to 10:00 Rhapsody [4]
Session Organizer: Jeffrey Clemens, University of California at San Diego
Session Chair: Andrew Whitten, U.S. Department of the Treasury
Session type: invited
Tax-Induced Program Participation: Do Families Use Food Stamps to Offset Income Taxes?
By Thomas Spreen; Indiana University
presented by: Thomas Spreen, Indiana University
Discussant:   Andrew Whitten, U.S. Department of the Treasury
Top Marginal Tax Rates and Within-Firm Income Inequality
By Max Risch; University of Michigan
presented by: Max Risch, University of Michigan
Discussant:   Andrew Whitten, U.S. Department of the Treasury
The Impact of Tax Frequency: Theoretical and Empirical Investigations
By Olivier Bargain; Aix-Marseille University Adrien Pacifico; GREQAM Alain Trannoy; AMSE and EHESS
presented by: Adrien Pacifico, GREQAM
Discussant:   Janet Holtzblatt, Congressional Budget Office
Taxpayer Responsiveness and Statutory Incidence: Evidence from Irish Social Security Notches
By Enda Hargaden; University of Michigan Barra Roantree; Institute for Fiscal Studies
presented by: Enda Hargaden, University of Michigan
Discussant:   Janet Holtzblatt, Congressional Budget Office
Session 3: Tax Enforcement November 9, 2017 8:30 to 10:00 Concerto A [3]
Session Organizer: Dayanand Manoli, UT-Austin
Session Chair: Dayanand Manoli, UT-Austin
Session type: contributed
The Effects of IRS Audits on EITC Claimants
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: Jason DeBacker, University of South Carolina
Discussant:   Mark Mazur, U.S. Treasury
Tax Enforcement and Tax Policy: Evidence on Taxpayer Responses to EITC Correspondence Audits
By John Guyton; Internal Revenue Service Dayanand Manoli; UT-Austin Brenda Schafer; Internal Revenue Service
presented by: Dayanand Manoli, UT-Austin
Discussant:   Joel Slemrod, University of Michigan
Behavioural insights and tax compliance: Evidence from large-scale field trials in Belgium
[slides]
By Jan-Emmanuel De Neve; University of Oxford Clément Imbert; University of Warwick Maarten Luts; Belgium Ministry of Finance Johannes Spinnewijn
presented by: Clement Imbert, University of Warwick
Discussant:   Alex Turk, Internal Revenue Service
Does the elasticity of the sales tax base depend on enforcement? Evidence from U.S. States’ Voluntary Collection Agreements
By Tejaswi Velayudhan; University of Michigan Eleanor Wilking; University of Michigan
presented by: Tejaswi Velayudhan, University of Michigan
Discussant:   Ben Meiselman, University of Michigan
Session 4: Third-Party Reporting in Developing Countries November 9, 2017 8:30 to 10:00 Maestro A [4]
Session Organizer: Francois Gerard, Columbia University
Session Chair: Anne Brockmeyer, World Bank
Session type: contributed
Information, Fiscal Capacity and Tax Compliance: Evidence from Uganda
By Jonas Hjort; Columbia University Miguel Almunia; University of Warwick Francois Gerard; Columbia University Justine Knebelmann; Paris School of Economics Lin Tian; Columbia University
presented by: Jonas Hjort, Columbia University
Discussant:   Andreas Peichl, University of Munich
Bank Non-Secrecy: Taxation and Financial Behavior in Mexico
By Pierre Bachas; World Bank Development Research Anders Jensen; Harvard Kennedy School and NBER
presented by: Pierre Bachas, World Bank Development Research
Discussant:   Andreas Peichl, University of Munich
Is Value-Added Tax Self-Enforcing? Evidence from Staggered Adoption of the Tax in Pakistan
By Mazhar Waseem; University of Manchester
presented by: Mazhar Waseem, University of Manchester
Discussant:   Tuomas Matikka, VATT Institute for Economic Reasearch
THE EFFECT OF CARD PAYMENTS ON VAT REVENUE: NEW EVIDENCE FROM GREECE
By George Hondroyiannis; Bank of Greece and Harokopio University Dimitrios Papaoikonomou; Bank of Greece
presented by: George Hondroyiannis, Bank of Greece and Harokopio University
Discussant:   Tuomas Matikka, VATT Institute for Economic Reasearch
Session 5: Redistribution November 9, 2017 8:30 to 10:00 Assembly F [5]
Session Organizer: David Kamin, New York University
Session Chair: Jeremy Bearer-Friend, NYU Law
Session type: invited
EITC to UBI: Implementing a Partial Universal Basic Income in the United States
[slides]
By Benjamin Leff; American University
presented by: Benjamin Leff, American University
Discussant:   Jeremy Bearer-Friend, NYU Law
Political Norms of Tax Fairness
By David Gamage; Indiana University (Bloomington), Maurer School of Law
presented by: David Gamage, Indiana University (Bloomington), Maurer School of Law
Discussant:   Jeremy Bearer-Friend, NYU Law
Is Efficiency Biased?
By Zachary Liscow; Yale University
presented by: Zachary Liscow, Yale University
Discussant:   Jeremy Bearer-Friend, NYU Law
Learning to Live Without Form 1040
[slides]
By Katherine Pratt; Loyola Law School Los Angeles
presented by: Katherine Pratt, Loyola Law School Los Angeles
Discussant:   Jeremy Bearer-Friend, NYU Law
Session 6: Profit Shifting November 9, 2017 8:30 to 10:00 Maestro B [4]
Session Organizer: Molly Saunders-Scott, Congressional Budget Office
Session Chair: Rosanne Altshuler, Rutgers University
Session type: invited
International Transfer Pricing and Tax Avoidance: Evidence from the linked Tax-Trade Statistics in the UK
[slides]
By Li Liu; International Monetary Fund Tim Schmidt-Eisenlohr; Federal Reserve Board
presented by: Tim Schmidt-Eisenlohr, Federal Reserve Board
Discussant:   Dhammika Dharmapala, University of Chicago
The Role of Transfer Prices in Profit-Shifting by U.S. Multinationals: Evidence from the 2004 Homeland Investment Act
By Aaron Flaaen; Federal Reserve Board of Governors
presented by: Aaron Flaaen, Federal Reserve Board of Governors
Discussant:   Dhammika Dharmapala, University of Chicago
Accounting for the Flexibility of Profit-Shifting Strategies
By Molly Saunders-Scott; Congressional Budget Office
presented by: Molly Saunders-Scott, Congressional Budget Office
Discussant:   Victoria Perry, International Monetary Fund
The Case Against Tax Coordination, Lessons from BEPS
[slides]
By Mindy Herzfeld; University of Florida
presented by: Mindy Herzfeld, University of Florida
Discussant:   Victoria Perry, International Monetary Fund
Session 7: Taxes and Business Executives November 9, 2017 8:30 to 10:00 Concerto B [3]
Session Organizer: Elena Patel, US Department of the Treasury
Session Chair: Nathan Seegert, University of Utah
Session type: invited
Transfer of Control and Ownership Structure in Family Firms
[slides]
By Hojong Shin; Michigan State University
presented by: Hojong Shin, Michigan State University
Discussant:   David Cashin, Federal Reserve Board of Governors
Tax-Savvy Executives
By Thomas Kubick; University of Kansas Yijun Li; University of Kansas John Robinson; Texas A&M University
presented by: John Robinson, Texas A&M University
Discussant:   Helen Miller, Institute for Fiscal Studies
Deconstructing taxable income elasticities of company owner-managers
[slides]
By Helen Miller; Institute for Fiscal Studies Kate Smith; Institute for Fiscal Studies, University Thomas Pope; Institute for Fiscal Studies
presented by: Helen Miller, Institute for Fiscal Studies
Discussant:   John Robinson, Texas A&M University
Session 8: Welfare and Labor Market Participation November 9, 2017 8:30 to 10:00 Minuet [4]
Session Organizer: Jessie Handbury, University of Pennsylvania
Session Chair: Manasi Deshpande, University of Chicago
Session type: contributed
An Evaluation of Optimal Unemployment Insurance Using Two Natural Experiments
By Po-Chun Huang; Michigan State University Tzu-Ting Yang; Academia Sinica
presented by: Tzu-Ting Yang, Academia Sinica
Tax Refunds and Income Manipulation Evidence from the EITC
By Florian Buhlmann; ZEW - Centre for European Economic Research Benjamin Elsner; Institute for the Study of Labor (IZA) Andreas Peichl; University of Muncih
presented by: Florian Buhlmann, ZEW - Centre for European Economic Research
Unintended Consequences? More Marriage, More Children, and the EITC
By Jacob Bastian; University of Michigan
presented by: Jacob Bastian, University of Chicago
Discussant:   Manasi Deshpande, University of Chicago
Session 9: Infrastructure November 9, 2017 8:30 to 10:00 Aria B [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Elliott Dubin, Multistate Tax Commission
Session type: contributed
What Drives Road Infrastructure Spending?
By James Alm; Tulane University Trey Dronyk-Trosper; Tulane University
presented by: Trey Dronyk-Trosper, Tulane University
Discussant:   Arash Farahani, Independent Budget Office of NYC
The Role of User Charges in Funding the Flow of Infrastructure Services in the U.S
By Elliott Dubin; Multistate Tax Commission Robert Ebel; Connecticut Tax Tax Sudy Panel Yameng Wang; World Bank
presented by: Yameng Wang, World Bank
Discussant:   Arash Farahani, Independent Budget Office of NYC
Do State Governments Defer Maintenance Expenditures? Evidence from Federal Highway Grant Shocks
By Arash Farahani; Independent Budget Office of NYC
presented by: Arash Farahani, Independent Budget Office of NYC
Discussant:   Trey Dronyk-Trosper, Tulane University
Financing Infrastructure: Who Should Pay?
By Richard Bird; University of Toronto Enid Slack; University of Toronto
presented by: Richard Bird, University of Toronto
Discussant:   Trey Dronyk-Trosper, Tulane University
Session 10: Public Policy and Retirement November 9, 2017 8:30 to 10:00 Orchestra [2]
Session Organizer: Greg Leiserson, Washington Center for Equitable Growth
Session Chair: Peter Brady, Investment Company Institute
Session type: invited
The Effects of Collecting Income Taxes on Social Security Benefits
By John Jones; Federal Reserve Bank of Richmond Yue Li; University at Albany, SUNY
presented by: John Jones, Federal Reserve Bank of Richmond
Discussant:   Damon Jones, University of Chicago
Improving Retirement Savings Choices through Smart Defaults
By Lily Batchelder; NYU School of Law
presented by: Lily Batchelder, NYU School of Law
Discussant:   Damon Jones, University of Chicago
Net Present Value Analysis of Revenue Impact of Retirement Tax Provisions
By Timothy Shaw; Bipartisan Policy Center Karen Smith; Urban Institute
presented by: Karen Smith, Urban Institute
Discussant:   Peter Brady, Investment Company Institute
Taxing “excessive” tax preferred retirement savings
By David Joulfaian; US Department of the Treasury
presented by: David Joulfaian, US Department of the Treasury
Discussant:   Peter Brady, Investment Company Institute
Session 11: Housing Values, Property Taxes, and Implications for Household and Municipal Finances November 9, 2017 10:15 to 11:45 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Juan Carlos Suarez Serrato, Duke University
Session type: contributed
Property Tax Limitations and Exposure to Housing Market Risk
By Sebastien Bradley; Drexel University Nathan Seegert; University of Utah
presented by: Sebastien Bradley, Drexel University
Measuring the Fiscal Health of U.S. Cities
By Howard Chernick; Hunter College, CUNY Andrew Reschovsky; Lincoln Inst. of Land Policy & Univ. of
presented by: Andrew Reschovsky, Lincoln Inst. of Land Policy & Univ. of
Irrational Exuberance at City Hall: Local Government Resilience in Housing Booms and Busts
By Tracy Gordon; Urban Institute
presented by: Tracy Gordon, Urban Institute
Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds
By Juan Carlos Suarez Serrato; Duke University
presented by: Juan Carlos Suarez Serrato, Duke University
Session 12: A New Look at State and Local Government Finances November 9, 2017 10:15 to 11:45 Aria B [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Whitney Afonso, The University of North Carolina at Chap
Session type: invited
State and Local Government Finances in the 21st Century: How Difficult are the Challenges?
By John Mikesell; Indiana University Daniel Mullins; American University
presented by: Daniel Mullins, American University
Fiscal Institutional Externalities: Tax and Expenditure Limits and the Budgetary Solvency of Municipal Governments During and After the Great Recession
By Benedict Jimenez; Northeastern University Boston, MA
presented by: Benedict Jimenez, Northeastern University Boston, MA
Taxing Times: The Effect of Amazon Taxes on Urban and Rural Counties
By Whitney Afonso; The University of North Carolina at Chap
presented by: Whitney Afonso, The University of North Carolina at Chap
Income inequality and local government revenues
By Michael Overton; University of Idaho JULIUS NUKPEZAH; Mississippi State University
presented by: Michael Overton, University of Idaho
The Effects of Tax Enforcement in Peer-to-Peer Rental Markets: Evidence from Airbnb
By Andrew Bibler; University of Alaska Anchorage Keith Teltser; University of Louisville Mark Tremblay; McMaster University
presented by: Mark Tremblay, McMaster University
Session 13: Tax Avoidance, Evasion and Income Sheltering in Individual Taxation November 9, 2017 10:15 to 11:45 Rhapsody [4]
Session Organizer: Jeffrey Clemens, University of California at San Diego
Session Chair: Max Risch, University of Michigan
Session type: invited
Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile
By Claudio Agostini; Universidad Adolfo Ibanez Eduardo Engel; Departamento de Economía Andrea Repetto; Universidad Adolfo Ibañez Damián Vergara; University of California, Berkeley
presented by: Damián Vergara, University of California, Berkeley
Discussant:   Bibek Adhikari, Illinois State University
Independent contractor or employee? The changing relationship between firms and their workforce and potential consequences for the U.S. income tax
By Alicia Miller; Internal Revenue Service Max Risch; University of Michigan Eleanor Wilking; University of Michigan
presented by: Max Risch, University of Michigan
Discussant:   Bibek Adhikari, Illinois State University
Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany
[slides]
By Carolin Holzmann; FAU Erlangen-Nürnberg Felix Kreidl; FAU Erlangen-Nürnberg
presented by: Felix Kreidl, FAU Erlangen-Nürnberg
Discussant:   Eric Ohrn, Grinnell College
How Do Entrepreneurial Portfolios Respond to Income Taxation?
By Frank Fossen; University of Nevada, Reno Ray Rees; University of Munich Davud Rostam-Afschar; Universitaet Hohenheim Viktor Steiner; Free University of Berlin
presented by: Frank Fossen, University of Nevada, Reno
Discussant:   Eric Ohrn, Grinnell College
Session 14: Tax Expenditures November 9, 2017 10:15 to 11:45 Minuet [4]
Session Organizer: David Kamin, New York University
Session Chair: Steven Dean, Brooklyn Law School
Session type: invited
Theories of Tax Deductions: Income Measurement versus Efficiency
By Yehonatan Givati; Hebrew Univeirsity
presented by: Yehonatan Givati, Hebrew University and George Mason University
Discussant:   Steven Dean, Brooklyn Law School
Consumption Smoothing and the Home Mortgage Interest Deduction
By Sloan Speck; University of Colorado
presented by: Sloan Speck, University of Colorado
Discussant:   Steven Dean, Brooklyn Law School
FREEZING THE FUTURE: FERTILITY, CHOICE, and TAXING STATE OF THE ART REPRODUCTIVE TECHNOLOGIES
By Tessa Davis; University of South Carolina
presented by: Tessa Davis, University of South Carolina
Discussant:   Steven Dean, Brooklyn Law School
Session 15: International Tax Relations and Differences in Tax Policy November 9, 2017 10:15 to 11:45 Maestro B [4]
Session Organizer: Molly Saunders-Scott, Congressional Budget Office
Session Chair: D Shaviro, New York University
Session type: invited
How Do Governments around the World Shape Tax Morale?
[slides]
By Antonios Koumpias; University of Michigan-Dearborn Jorge Martinez-Vazquez; Georgia State University Gabriel Leonardo; Georgia State University
presented by: Antonios Koumpias, University of Michigan-Dearborn
Discussant:   Johannes Voget, University of Mannheim
Tax Treaty Networks and Ownership Structures of Multinational Corporations
By Sunghoon Hong; Korea Institute of Public Finance
presented by: Sunghoon Hong, Korea Institute of Public Finance
Discussant:   Johannes Voget, University of Mannheim
Tax Treaty Models – Past, Present, and a Suggested Future
By Doron Narotzki; The University of Akron
presented by: Doron Narotzki, The University of Akron
Discussant:   Gerardus (Geerten) Michielse, International Monetary Fund
The Making of International Tax Law: Empirical Evidence from Natural Language Processing
By Elliott Ash; Princeton University Omri Marian; University of California, Irvine School of Law
presented by: Elliott Ash, Princeton University
Discussant:   Gerardus (Geerten) Michielse, International Monetary Fund
Session 16: Business Tax Regimes and Income Inequality November 9, 2017 10:15 to 11:45 Concerto B [3]
Session Organizer: Elena Patel, US Department of the Treasury
Session Chair: John McClelland, U.S. Congressional Budget Office
Session type: invited
Capitalists in the 21st Century
By Matthew Smith; US Dept of Treasury Danny Yagan; University of California, Berkeley Owen Zidar; University of Chicago Eric Zwick; University of Chicago
presented by: Danny Yagan, University of California, Berkeley
Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
By Annette Alstadsæter; Norwegian University of Life Sciences Martin Jacob; WHU - Otto Beisheim School of Management Wojciech Kopczuk; Columbia University Kjetil Telle; Research Department
presented by: Wojciech Kopczuk, Columbia University
Tax Base Switching of Business Income
By Richard Prisinzano; U.S. Department of Treasury
presented by: Richard Prisinzano, U.S. Department of Treasury
Examining the Pattern of Losses of S-Corporations
By Katherine Lim; US Department of the Treasury Elena Patel; US Department of the Treasury Molly Saunders-Scott; Congressional Budget Office
presented by: Molly Saunders-Scott, Congressional Budget Office
Discussants:      1 John McClelland, U.S. Congressional Budget Office      2 George Plesko, University of Connecticut
Session 17: Corrective Taxation for Behavioral Agents November 9, 2017 10:15 to 11:45 Concerto A [3]
Session Organizer: Hunt Allcott, NYU Department of Economics
Session Chair: Hunt Allcott, NYU Department of Economics
Session type: contributed
Internality-Correcting Consumption Taxes and Voluntary Public Assistance Programs
By Kyle Rozema; Northwestern University School of Law
presented by: Kyle Rozema, University of Chicago
Discussant:   Brian Galle, Georgetown University
What is the optimal soda tax?
By Hunt Allcott; NYU Department of Economics Dmitry Taubinsky; Dartmouth College
presented by: Hunt Allcott, NYU Department of Economics
Discussant:   Alex Rees-Jones, Wharton
Impulsivity and Social Security
By T. Scott Findley; Utah State University
presented by: T. Scott Findley, Utah State University
Discussant:   Jason Seligman, Investment Company Institute
Session 18: Taxation of Individuals in Developing Countries November 9, 2017 10:15 to 11:45 Maestro A [4]
Session Organizer: Francois Gerard, Columbia University
Session Chair: Michael Best, Columbia University
Session type: contributed
Salary Misreporting and the Role of Firms in Workers' Responses to Taxes: Evidence From Pakistan
By Michael Best; Stanford University
presented by: Michael Best, Columbia University
Discussant:   Jonas Hjort, Columbia University
Greener on the Other Side? Spatial Discontinuties in Property Tax Rates and their Effects on Tax Morale
By Michael Best; Stanford Francois Gerard; Columbia University Evan Kresch; Oberlin College Joana Naritomi; London School of Economics Laura Zoratto; World Bank
presented by: Evan Kresch, Oberlin College
Discussant:   Li Liu, International Monetary Fund
The Response of Salaried Workers to the Personal Income Tax: Evidence from a Natural Experiment in Argentina
By Guillermo Cruces; CEDLAS-Universidad Nacional de La Plata Dario Tortarolo; UC Berkeley
presented by: Dario Tortarolo, UC Berkeley
Discussant:   Michael Best, Stanford
Session 19: Optimal Tax I November 9, 2017 10:15 to 11:45 Assembly F [5]
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Stefanie Stantcheva, Harvard University
Session type: invited
Optimal Corporate Taxation
By Emmanuel Farhi; Harvard University Stefanie Stantcheva; Harvard University
presented by: Stefanie Stantcheva, Harvard University
Discussant:   Andreas Peichl, University of Munich
Tax Uncertainty and Firm Profitability
By James Hines; University of Michigan
presented by: James Hines, University of Michigan
Discussant:   Andreas Peichl, University of Munich
Inverse December Fever
By Thomas Schwab; University of Mannheim and ZEW Johannes Voget; University of Mannheim Andreas Peichl; University of Muncih Zareh Asatryan; ZEW Mannheim
presented by: Thomas Schwab, University of Mannheim and ZEW
Discussant:   Abdoulaye Ndiaye, Northwestern University
Income Taxation, Firing Costs and Insurance within Firm
[slides]
By Paweł Doligalski; University of Bristol
presented by: Paweł Doligalski, University of Bristol
Discussant:   Abdoulaye Ndiaye, Northwestern University
Session 20: Public Employee Retirement Programs November 9, 2017 10:15 to 11:45 Orchestra [2]
Session Organizer: Greg Leiserson, Washington Center for Equitable Growth
Session Chair: Greg Leiserson, Washington Center for Equitable Growth
Session type: invited
Identifying State and Local Public Sector Workers in the Health and Retirement Study
[slides]
By Leslie Papke; Michigan State University
presented by: Leslie Papke, Michigan State University
Discussant:   Margaret J. Lay, Mount Holyoke College
Healthcare Promises for Public Employees
By Natalya Shnitser; Boston College Law School
presented by: Natalya Shnitser, Boston College Law School
Discussant:   Margaret J. Lay, Mount Holyoke College
Navigating complex financial decisions at retirement: Evidence from annuity choices in public sector pensions
By Robert Clark; North Carolina State University Robert Hammond; North Carolina State University Melinda Morrill; North Carolina State University David Vanderweide; NC General Assembly
presented by: Melinda Morrill, North Carolina State University
Discussant:   Greg Leiserson, Washington Center for Equitable Growth
The Impact of Recent State Pension Reforms on Teacher Benefits: A Case Study of California Teachers
[slides]
By Richard Johnson; Urban Institute
presented by: Richard Johnson, Urban Institute
Discussant:   Greg Leiserson, Washington Center for Equitable Growth
Session 21: State and Local Sales Tax Policy Effects November 9, 2017 13:45 to 15:15 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Ranjana Madhusudhan, New Jersey Department of Treasury
Session type: contributed
Do State Sales Taxes Crowd-Out Local Option Sales Taxes in the United States?
By Gregory Burge; University of Oklahoma Cynthia Rogers; University of Oklahoma
presented by: Gregory Burge, University of Oklahoma
Discussant:   David Agrawal, University of Kentucky
Shopping for Lower Sales Tax Rates
By Lorenz Kueng; Northwestern University
presented by: Lorenz Kueng, Northwestern University
Discussant:   David Sjoquist, Georgia State University
The Adoption of Local Sales Taxes: A Citizen Perspective
By Whitney Afonso; The University of North Carolina at Chap
presented by: Whitney Afonso, The University of North Carolina at Chap
Discussant:   David Sjoquist, Georgia State University
When to Opt in? How Neighbor Adoption, Tax Exportation, and Property Tax Limits Affect the Decision to Adopt a Local Option Tax
By Bo Zhao; Federal Reserve Bank of Boston
presented by: Bo Zhao, Federal Reserve Bank of Boston
Discussant:   David Agrawal, University of Kentucky
Session 22: Child-Related Tax Benefits November 9, 2017 13:45 to 15:15 Rhapsody [4]
Session Organizer: Jeffrey Clemens, University of California at San Diego
Session Chair: Jeff Larrimore, Federal Reserve Board
Session type: invited
Childhood Family Income and Adult Outcomes: Evidence from the EITC
[slides]
By Paul Thomas; Purdue University
presented by: Paul Thomas, Purdue University
Discussant:   Jacob Bastian, University of Chicago
The Absence of Income Effects at the Onset of Child Tax Benefits
By Jacob Mortenson; Joint Committee on Taxation, U.S. Congress Heidi Schramm; Joint Committee on Taxation, U.S. Congress Andrew Whitten; U.S. Department of the Treasury
presented by: Andrew Whitten, U.S. Department of the Treasury
Discussant:   Jacob Bastian, University of Chicago
Fertility Response to the Tax Treatment of Children
By Kevin Mumford; Purdue University Paul Thomas; Purdue University
presented by: Kevin Mumford, Purdue University
Discussant:   Samara Gunter, Colby College
Who Pays No Tax? Te Declining Fraction of Adults Paying Income Taxes and Increasing Tax Progressivity
By David Splinter; Joint Committee on Taxation
presented by: David Splinter, Joint Committee on Taxation
Discussant:   Samara Gunter, Colby College
Session 23: Sales Taxes and VATs November 9, 2017 13:45 to 15:15 Assembly F [5]
Session Organizer: David Kamin, New York University
Session Chair: Erin Scharff, Arizona State University Sandra Day O'Connor College of Law
Session type: invited
Sales Tax Holidays : Evidence on Incidence
By Justin Ross; Indiana University Felipe Lozano-Rojas; Indiana University
presented by: Felipe Lozano-Rojas, Indiana University
Discussant:   Erin Scharff, Arizona State University Sandra Day O'Connor College of Law
The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About?
[slides]
By D Shaviro; New York University
presented by: D Shaviro, New York University
Discussant:   Erin Scharff, Arizona State University Sandra Day O'Connor College of Law
History of Cigarette Taxes on Native American Reservations
By Kyle Rozema; Northwestern University School of Law Adam Picker; University of Chicago
presented by: Kyle Rozema, University of Chicago
Discussant:   Erin Scharff, Arizona State University Sandra Day O'Connor College of Law
Session 24: Policy determinants of college attendance and labor market success November 9, 2017 13:45 to 15:15 Maestro A [4]
Session Organizer: Seth Zimmerman, University of Chicago
Session Chair: Gerald Auten, U.S. Treasury Department
Session type: invited
On the Determinants of Young Adult Outcomes: An Examination of Random Shocks to Children in Military Families
By Laura Kawano; University of Michigan Bruce Sacerdote; Dartmouth College William Skimmyhorn; West Point Michael Stevens; U.S. Treasury Department
presented by: Bruce Sacerdote, Dartmouth College
Discussant:   Eric Chyn, University of Virginia
The Affordable Care Act and the Market for Higher Education
By Rajashri Chakrabarti; Federal Reserve Bank of New York Maxim Pinkovskiy; Federal Reserve Bank of New York
presented by: Maxim Pinkovskiy, Federal Reserve Bank of New York
Discussant:   Byron Lutz, Federal Reserve Board of Governors
Does Legal Status Affect Educational Attainment in Immigrant Families?
By Zachary Liscow; Yale University William Woolston; Nuna Health
presented by: Zachary Liscow, Yale University
Discussant:   Eric Chyn, University of Virginia
The Labor Market Returns to Spending on College Instruction
By Joseph Altonji; Yale University James Thomas; Yale University Seth Zimmerman; University of Chicago
presented by: James Thomas, Yale University
Discussant:   Byron Lutz, Federal Reserve Board of Governors
Session 25: Optimal Tax II November 9, 2017 13:45 to 15:15 Minuet [4]
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Matthew Weinzierl, Harvard Business School
Session type: invited
Reasons for Distributive Preferences
[slides]
By Matthew Weinzierl; Harvard Business School Itai Sher; University of Massachusetts Amherst
presented by: Matthew Weinzierl, Harvard Business School
Discussant:   Chishio Furukawa, Brown University
wealth Taxation and wealth inequality: Evidence from Denmark 1980-2014
By Katrine Jacobsen; University of Copenhagen Kristian Jacobsen; Kraka Henrik Kleven; London School of Economics Gabriel Zucman; UC Berkeley
presented by: Henrik Kleven, London School of Economics
Discussant:   Elliott Dubin, Multistate Tax Commission
Political Feasible and Welfare improving Tax Reforms: Theory and Evidence
By Felix Bierbrauer; University of Cologne Pierre Boyer; Ecole Polytechnique, Palaiseau Andreas Peichl; University of Muncih
presented by: Andreas Peichl, University of Munich
Discussant:   Chishio Furukawa, Brown University
OPTIMAL TAXATION OF INTERGENERATIONAL HUMAN CAPITAL TRANSFORMATION
By Musab Kurnaz; Koc University Mehmet Soytas; Ozyegin University
presented by: Musab Kurnaz, Koc University
Discussant:   Elliott Dubin, Multistate Tax Commission
Session 26: Fungibility, Hassles, and Ordeals in Social Insurance Programs November 9, 2017 13:45 to 15:15 Aria B [3]
Session Organizer: Matthew Notowidigdo, Northwestern University
Session type: contributed
SNAP Take-Up Evaluation
By Matthew Notowidigdo; Northwestern University
presented by: Matthew Notowidigdo, Northwestern University
Discussant:   Kory Kroft, University of Toronto
Who Is Screened Out? Application Costs and the Targeting of Disability Programs
By Manasi Deshpande; University of Chicago Yue Li; University at Albany, SUNY
presented by: Manasi Deshpande, University of Chicago
How Are SNAP Benefits Spent? Evidence from a Retail Panel
By Justine Hastings; Brown University Jesse Shapiro; Brown University
presented by: Justine Hastings, Brown University
Session 27: Laboratory Experiments on Charity and Public Goods November 9, 2017 13:45 to 15:15 Concerto A [3]
Session Organizer: Judd Kessler, The Wharton School, University of Pennsy
Session Chair: Judd Kessler, The Wharton School, University of Pennsy
Session type: invited
Naming and Shaming: How Making Contributions Public Can Increase Public Good Provision
By Judd Kessler; The Wharton School, University of Pennsy Corinne Low; University of Pennsylvania Monica Singhal; UC Davis
presented by: Corinne Low, University of Pennsylvania
Mixed Signals: Charity Reporting When Donations Signal Generosity and Income
By Anat Bracha; Federal Reserve Bank of Boston Lise Vesterlund; University of Pittsburgh
presented by: Anat Bracha, Federal Reserve Bank of Boston
The Effects of Income Inequality and Taxation on Charitable Giving: Evidence From a Lab Experiment Using Real Charities
By Nicolas Duquette; University of Southern California Enda Hargaden; University of Tennessee
presented by: Nicolas Duquette, University of Southern California
Does How We Measure Altruism Matter? Playing Both Roles in Dictator Games
By Wei Zhan; Hamilton College
presented by: Wei Zhan, Hamilton College
Session 28: Business Taxes Across Borders November 9, 2017 13:45 to 15:15 Concerto B [3]
Session Organizer: Elena Patel, US Department of the Treasury
Session Chair: Juan Carlos Suarez Serrato, Duke University
Session type: invited
Do Value-Added Taxes Affect International Trade: Evidence from 20 Years of Tax Reforms
By Youssef Benzarti; University of California, Los Angeles Alisa Tazhitdinova; McMaster University
presented by: Youssef Benzarti, University of California, Los Angeles
Discussant:   Muthu Shanmugam, Indian Institute of Technology, Madras
The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity
By Juan Carlos Suarez Serrato; Duke University Owen Zidar; University of Chicago
presented by: Juan Carlos Suarez Serrato, Duke University
Discussant:   Youssef Benzarti, University of California, Los Angeles
Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India
[slides]
By Muthu Shanmugam; Indian Institute of Technology, Madras
presented by: Muthu Shanmugam, Indian Institute of Technology, Madras
Discussant:   Juan Carlos Suarez Serrato, Duke University
Session 29: Market Effects of Corporate Taxation November 9, 2017 13:45 to 15:15 Maestro B [4]
Session Organizer: Molly Saunders-Scott, Congressional Budget Office
Session Chair: Eric Ohrn, Grinnell College
Session type: invited
Capture and Competition: The Role of Product Market Competition in Reallocating Rents from Regulatory Capture
By Sudarshan Jayaraman; Simon Business School S.P. Kothari; MIT Sloan School of Management Karthik Ramanna; Harvard University
presented by: Sudarshan Jayaraman, Simon Business School
Discussant:   James Hines, University of Michigan
International Taxation and Productivity Effects of M&As
By Maximilian Todtenhaupt; University of Mannheim & Centre for European Economic Research Johannes Voget; University of Mannheim
presented by: Johannes Voget, University of Mannheim
Discussant:   Steven Utke, University of Connecticut
Piercing the Veil: Corporate Tax Rate Cuts and Firm Valuation.
By Christine Dobridge; Federal Reserve Board of Governors Connor Dowd; University of Chicago Tim Dowd; Joint Committee on Taxation, U.S. Congre Paul Landefeld; Joint Committee on Taxation
presented by: Tim Dowd, Joint Committee on Taxation, U.S. Congre
Discussant:   Steven Utke, University of Connecticut
Session 30: The State of Healthcare Reform November 9, 2017 13:45 to 15:15 Orchestra [2]
Session Organizer: Stan Veuger, American Enterprise Institute for Public Policy Research
Session Chair: Stan Veuger, American Enterprise Institute for Public Policy Research
Session type: panel
Discussants:      1 Benedic Ippolito, American Enterprise Institute      2 Nathaniel Hendren, Harvard and NBER      3 Matthew Fiedler, Brookings Institution      4 Craig Garthwaite, Northwestern
Session 31: Public policy in European Regions November 9, 2017 15:45 to 17:15 Minuet [4]
Session Organizer: Ricardo Perez-Truglia, University of California, Los Angeles
Session Chair: Annika Havlik, ZEW & University of Mannheim
Session type: contributed
Regional Resources and Democratic Secessionism
By Kai Gehring; University of Zurich Stephan Schneider; Heidelberg University
presented by: Stephan Schneider, Heidelberg University
Discussant:   Mariana Lopes da Fonseca, Max Planck Institute for Tax Law and Public Finance
Appointed public officals, social ties, and local favoritsm: Evidence from the German States
By Thushyanthan Baskaran; University of Siegen Mariana Lopes da Fonseca; Max Planck Institute for Tax Law and Public Finance
presented by: Mariana Lopes da Fonseca, Max Planck Institute for Tax Law and Public Finance
Discussant:   Annika Havlik, ZEW & University of Mannheim
Multilateral Lending to European Regions: Who gets the funds and what are the effects?
By Zareh Asatryan; ZEW Mannheim Annika Havlik; ZEW & University of Mannheim
presented by: Annika Havlik, ZEW & University of Mannheim
Discussant:   Maximilian von Ehrlich, University of Bern
Discussants:      1 Mariana Lopes da Fonseca, Max Planck Institute for Tax Law and Public Finance      2 Maximilian von Ehrlich, University of Bern      3 Annika Havlik, ZEW & University of Mannheim
Session 32: Administration and Cooperation November 9, 2017 15:45 to 17:15 Maestro B [4]
Session Organizer: David Kamin, New York University
Session Chair: Ariel Stevenson, NYU School of Law
Session type: invited
THE ORIGINS OF THE R&D TAX CREDIT: A SMOKING GUN IN A COLD WAR
By Mirit Eyal-Cohen; University of Alabama
presented by: Mirit Eyal-Cohen, University of Alabama
Discussant:   Ariel Stevenson, NYU School of Law
Complexity's Bookends
By Shu-Yi Oei; Tulane Law School Leigh Osofsky; University of Miami
presented by: Leigh Osofsky, University of Miami
Discussant:   Ariel Stevenson, NYU School of Law
Administrating Fees: Determining Costs in the Criminal Justice System
By Erin Scharff; Arizona State University Sandra Day O'Connor College of Law
presented by: Erin Scharff, Arizona State University Sandra Day O'Connor College of Law
Discussant:   Ariel Stevenson, NYU School of Law
Session 33: Pensions and School Finance November 9, 2017 15:45 to 17:15 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Evgenia Gorina, University of Texas at Dallas
Session type: contributed
Pension Reform and Public Sector Attractiveness
By Evgenia Gorina; University of Texas at Dallas Trang Hoang; University of Texas at Dallas
presented by: Evgenia Gorina, University of Texas at Dallas
Discussant:   David Merriman, University of Illinois
Do Unfunded Obligations of Public-Sector Pension Plans get capitalized into House Prices?
By Sutirtha Bagchi; Villanova University
presented by: Sutirtha Bagchi, Villanova University
Discussant:   David Merriman, University of Illinois
School district pension reform as a cut in state school aid
[slides]
By Chuanyi Guo; University of Illinois at Chicago Darren Lubotsky; University of Illinois at Chicago David Merriman; University of Illinois Jason Ward; University of Illinois Chicago
presented by: David Merriman, University of Illinois
Discussant:   Sutirtha Bagchi, Villanova University
The effect of school finance centralization on school revenue and spending: Evidence from a reform in Michigan
By Jinsub Choi; Seoul National University
presented by: Jinsub Choi, Seoul National University
Discussant:   Sutirtha Bagchi, Villanova University
Session 34: Education finance and student achievement November 9, 2017 15:45 to 17:15 Concerto B [3]
Session Organizer: Seth Zimmerman, University of Chicago
Session Chair: Leslie Papke, Michigan State University
Session type: invited
Tax Knowledge and College: Do IRS Reminder Notices Affect Tax-Based Aid Use?
By John Guyton; Internal Revenue Service Dayanand Manoli; UT-Austin Brenda Schafer; Internal Revenue Service Michael Sebastiani; Internal Revenue Service Nicholas Turner; US Treasury
presented by: Nick Turner, Federal Reserve Board
Discussant:   Sarah Cordes, Temple University
Labor supply, learning time, and the efficiency of school spending: evidence from school finance reforms
By John Klopfer; Princeton University
presented by: John Klopfer, Princeton University
Discussant:   Sarah Cordes, Temple University
The Effect of Recent Teacher Pension Reforms on New Teacher Quality
By Pin En Chou; Michigan State University
presented by: Pin En Chou, Michigan State University
Discussant:   Michael Hayes, Rutgers University-Camden
Session 35: Taxes and Location Decisions November 9, 2017 15:45 to 17:15 Assembly F [5]
Session Organizer: Lisa De Simone, Stanford Graduate School of Business
Session Chair: James Stekelberg, Colorado State University
Session type: contributed
The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance
By Tobias Bornemann; Vienna University of Economics and Busin
presented by: Tobias Bornemann, Vienna University of Economics and Busin
Discussant:   James Stekelberg, Colorado State University
R&D and the Rising Foreign Profitability of U.S. Multinational Corporations
By Lisa De Simone; Stanford Graduate School of Business Jingjing Huang; Virginia Tech Linda Krull; University of Oregon
presented by: Jingjing Huang, Virginia Tech
Discussant:   James Stekelberg, Colorado State University
Why do U.S. firms not operate in foreign tax havens? Evidence from the choice between foreign and domestic tax havens
By Christina Lewellen; North Carolina State University Bradley Lindsey; Utah State University Wendy Wilson; Southern Methodist University
presented by: Christina Lewellen, North Carolina State University
Discussant:   Wayne Nesbitt, Michigan State University
U.S. Firms on Foreign (tax) Holidays
By Travis Chow; Singapore Management University Jeffrey Hoopes; University of North Carolina at Chapel Hill Edward Maydew; University of North Carolina at Chapel H
presented by: Jeffrey Hoopes, University of North Carolina at Chapel H
Discussant:   Wayne Nesbitt, Michigan State University
Session 36: Tax Reform in Theory and In Practice November 9, 2017 15:45 to 17:15 Orchestra [2]
Session Organizer: Mark Mazur, U.S. Treasury
Session Chair: Mark Mazur, U.S. Treasury
Session type: panel
Discussants:      1 Mark Mazur, U.S. Treasury      2 Lily Batchelder, NYU School of Law      3 Rosanne Altshuler, Rutgers University      4 Jane Gravelle, Library of Congress
Session 37: The Efficacy of State and Local Fiscal Policy in Promoting Economic Growth November 9, 2017 15:45 to 17:15 Rhapsody [4]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: David Albouy, University of Illinois
Session type: invited
Temporal and spatial effects of state taxes on economic growth
By John Anderson; University of Nebraska Jennifer Bernard; University of Nebraska-Lincoln
presented by: John Anderson, University of Nebraska
Do Publicly-Subsidized Economic Development Projects Increase the Economic Growth in Their Neighborhoods?
[slides]
By Amira Alghumgham; Howard University
presented by: Amira Alghumgham, Howard University
Valuing Public Goods More Generally: The Case of Infrastructure
By David Albouy; University of Illinois Arash Farahani; Independent Budget Office of NYC
presented by: David Albouy, University of Illinois
Session 38: Finance and Business Taxes November 9, 2017 15:45 to 17:15 Concerto A [3]
Session Organizer: Elena Patel, US Department of the Treasury
Session Chair: Matthew Smith, US Dept of Treasury
Session type: invited
The Impact of Financial Transaction Taxes on Stock Markets: Timing, Heterogeneity, and Migration
By Sebastian Eichfelder; Otto von Guericke University Magdeburg Mona Lau; Freie Universität Berlin Felix Noth; Leibniz Institute for Economic Research and Otto-von-Guericke University
presented by: Sebastian Eichfelder, Otto von Guericke University Magdeburg
Do Investors Value Investment Tax Incentives? Evidence from Bonus Depreciation and the Fiscal Cliff
[slides]
By Eric Ohrn; Grinnell College
presented by: Eric Ohrn, Grinnell College
Do publicly-traded firms invest myopically? Evidence from U.S. tax returns.
By Naomi Feldman; Federal Reserve Board Laura Kawano; University of Michigan Elena Patel; US Department of the Treasury Nirupama Rao; New York University Jesse Edgerton; J.P. Morgan
presented by: Naomi Feldman, Federal Reserve Board
How Corporate Debt Bias Affects Bank Lending
By Sophia Chen; International Monetary Fund Gee Hee Hong; IMF
presented by: Sophia Chen, International Monetary Fund
Discussants:      1 Julian Atanassov, University of Nebraska      2 Matthew Smith, US Dept of Treasury
Session 39: Tax Competition and Location Choice November 9, 2017 15:45 to 17:15 Maestro A [4]
Session Organizer: Molly Saunders-Scott, Congressional Budget Office
Session Chair: Shafik Hebous, International Monetary Fund
Session type: invited
How does country risk affect the impact of taxes on corporate risk-taking?
By Benjamin Osswald; Vienna University of Economics and Busin Caren Sureth-Sloane; University of Paderborn
presented by: Benjamin Osswald, Vienna University of Economics and Busin
Discussant:   James Albertus, Carnegie Mellon University
Taxing Multinationals Beyond Borders: Financial and Locational Responses to CFC Rules
By Sarah Clifford; University of Copenhagen
presented by: Sarah Clifford, University of Copenhagen
Discussant:   James Albertus, Carnegie Mellon University
Norderfriedrichskoog! German Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
By Will Boning; University of Michigan Joel Slemrod; University of Michigan Robert Ullmann; University of Augsburg
presented by: Will Boning, University of Michigan
Discussant:   Shafik Hebous, International Monetary Fund
The Trouble with Tax Competition: From Practice to Theory
By Lilian Faulhaber; Georgetown University Law Center
presented by: Lilian Faulhaber, Georgetown University Law Center
Discussant:   Shafik Hebous, International Monetary Fund
Session 40: Asset Decumulation in Retirement November 9, 2017 15:45 to 17:15 Aria B [3]
Session Organizer: Greg Leiserson, Washington Center for Equitable Growth
Session Chair: Norma Coe, University of Washington
Session type: invited
Lapses in Long-Term Care Insurance
[slides]
By Anthony webb; The New School
presented by: Anthony webb, The New School
Discussant:   Norma Coe, University of Washington
Reverse Mortgages and Property Tax Relief Programs
By Joshua Miller; Department of Housing and Urban Development
presented by: Joshua Miller, Department of Housing and Urban Development
Discussant:   Joanne Hsu, Federal Reserve Board
Late-in-Life Risks and the Under-Insurance Puzzle
By John Ameriks; The Vanguard Group, Inc. Joseph Briggs; Federal Reserve Board of Governors Andrew Caplin; NYU Matthew Shapiro; University of Michigan Christopher Tonetti; Stanford GSB
presented by: Joseph Briggs, Federal Reserve Board of Governors
Discussant:   Norma Coe, University of Washington
Do Older Americans Have More Income than We Think?
[slides]
By C. Adam Bee; U.S. Census Bureau Joshua Mitchell; U.S. Census Bureau
presented by: C. Adam Bee, U.S. Census Bureau
Discussant:   Joanne Hsu, Federal Reserve Board
Session 41: Economic Effects of Labor Market Regulations November 10, 2017 8:30 to 10:00 Minuet [4]
Session Organizer: Jeffrey Clemens, University of California at San Diego
Session Chair: Jeffrey Clemens, University of California at San Diego
Session type: invited
How Do Restaurants Pay For the Minimum Wage?
By Peter Brummund; University of Alabama
presented by: Peter Brummund, University of Alabama
Discussant:   Claudio Labanca, University of California, San Diego
The Long-Run Effects of Minimum Wages and Other Anti-Poverty Policies on Disadvantaged Neighborhoods
By David Neumark; UCI Brian Asquith; National Bureau of Economic Research Brittany Bass; UC Irvine
presented by: Brian Asquith, National Bureau of Economic Research
Discussant:   Claudio Labanca, University of California, San Diego
Estimating the Employment Effects of Recent Minimum Wage Changes: Early Evidence, an Interpretative Framework, and a Pre-Commitment to Future Analysis
By Jeffrey Clemens; University of California at San Diego Michael Strain; American Enterprise Institute for Public Policy Research
presented by: Jeffrey Clemens, University of California at San Diego
Discussant:   Stan Veuger, American Enterprise Institute for Public Policy Research
Do Ban the Box Laws Increase Crime?
By Dhaval Dave; Bentley University and NBER Taylor Mackay Thanh Tam Nguyen; University of New Hampshire Joseph Sabia; SDSU, University of New Hampshire & IZA
presented by: Joseph Sabia, SDSU, University of New Hampshire & IZA
Discussant:   Stan Veuger, American Enterprise Institute for Public Policy Research
Session 42: Tax Incentives and Charitable Giving November 10, 2017 8:30 to 10:00 Aria B [3]
Session Organizer: Judd Kessler, The Wharton School, University of Pennsy
Session Chair: Brian Galle, Georgetown University
Session type: invited
Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions
By Alisa Tazhitdinova; McMaster University
presented by: Alisa Tazhitdinova, McMaster University
Do Limits on the Charitable Contribution Deduction Matter for Giving?
By Nicolas Duquette; University of Southern California
presented by: Nicolas Duquette, University of Southern California
Responsiveness of Charitable Donations to Tax Incentives: Evidence from Panel Data on U.S. States in the Interwar Period
By Jon Bakija; Williams College
presented by: Jon Bakija, Williams College
The Dark Money Subsidy? Tax Policy and Donations to 501(c)(4) Organizations
By Brian Galle; Georgetown University
presented by: Brian Galle, Georgetown University
Session 43: Behavioral Political Economy November 10, 2017 8:30 to 10:00 Rhapsody [4]
Session Organizer: Ricardo Perez-Truglia, University of California, Los Angeles
Session Chair: Nicolas Bottan, University of Illinois at UC
Session type: invited
A Taste for Taxes: Minimizing Distortions Using Political Preferences
By Emiliano Huet-Vaughn; Middlebury College Andrea Robbett; Middlebury College Matthew Spitzer; Middlebury College
presented by: Emiliano Huet-Vaughn, Middlebury College
Choosing Your Pond. Revealed-Preference Estimates of Relative Income Concerns
By Nicolas Bottan; University of Illinois at UC Ricardo Perez-Truglia; University of California, Los Angeles
presented by: Nicolas Bottan, University of Illinois at UC
From Extreme to Mainstream: How Social Norms Unravel
By Stefano Fiorin; UCSD
presented by: Stefano Fiorin, UCSD
Political Identity and Trust
By Pablo Hernandez-Lagos; New York University
presented by: Pablo Hernandez-Lagos, New York University
Session 44: Energy and Environmental Tax Incidence November 10, 2017 8:30 to 10:00 Concerto B [3]
Session Organizer: Joseph Aldy, Harvard University
Session Chair: Joseph Shapiro, Yale University
Session type: invited
Pigou Creates Losers: On the Implausibility of Pareto Improvements from Pigouvian Taxation
By James Sallee; University of California Berkeley
presented by: James Sallee, University of California Berkeley
Pass-Through as a Test for Market Power: An Application to Solar Subsidies
By Jacquelyn Pless; University of Oxford Arthur van Benthem; University of Pennsylvania
presented by: Arthur van Benthem, University of Pennsylvania
Welfare and Incidence of Energy Taxes: Lessons from Manufacturing Pass-Through
By Sharat Ganapati Joseph Shapiro; Yale University Reed Walker; University of California Berkeley
presented by: Reed Walker, University of California Berkeley
Environmental Taxes Implicit in Trade Policy
By Joseph Shapiro; Yale University
presented by: Joseph Shapiro, Yale University
Session 45: Taxing the Future November 10, 2017 8:30 to 10:00 Maestro B [4]
Session Organizer: David Kamin, New York University
Session Chair: David Herzig, Valparaiso University School of Law
Session type: invited
Automation and Its Transformation of the Income Tax
By Jay Soled; Rutgers University Kathleen Thomas; UNC School of Law
presented by: Kathleen Thomas, UNC School of Law
Discussant:   David Herzig, Valparaiso University School of Law
Automated Law Liability
[slides]
By Susan Morse; University of Texas School of Law
presented by: Susan Morse, University of Texas School of Law
Discussant:   David Herzig, Valparaiso University School of Law
Taxing the Robots
By Orly Mazur; SMU Dedman School of Law
presented by: Orly Mazur, SMU Dedman School of Law
Discussant:   David Herzig, Valparaiso University School of Law
Session 46: Measuring Tax Avoidance and its Real Effects November 10, 2017 8:30 to 10:00 Maestro A [4]
Session Organizer: Molly Saunders-Scott, Congressional Budget Office
Session Chair: Molly Saunders-Scott, Congressional Budget Office
Session type: invited
A Bunching Approach to Measuring Multinational Profit-Shifting
By Dhammika Dharmapala; University of Chicago Shafik Hebous; International Monetary Fund
presented by: Dhammika Dharmapala, University of Chicago
Discussant:   Eric Toder, Urban Institute
At A Cost: the Real Effect of Transfer Pricing Regulations on Multinational Investment
By Ruud de Mooij; International Monetary Fund Li Liu; International Monetary Fund
presented by: Li Liu, International Monetary Fund
Discussant:   Eric Toder, Urban Institute
Offshore Profit Shifting and Domestic Productivity Measurement
By Fatih Guvenen; University of Minnesota Raymond Mataloni; U.S. Department of Commerce Dylan Rassier; Bureau of Economic Analysis Kim Ruhl; Pennsylvania State University
presented by: Kim Ruhl, Pennsylvania State University
Discussant:   Molly Saunders-Scott, Congressional Budget Office
The Real Effects of U.S. Tax Arbitrage by Foreign Multinational Firms
By James Albertus; Carnegie Mellon University
presented by: James Albertus, Carnegie Mellon University
Discussant:   Molly Saunders-Scott, Congressional Budget Office
Session 47: Optimal Tax III November 10, 2017 8:30 to 10:00 Orchestra [2]
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Christian Moser, Columbia University
Session type: invited
Optimal Paternalistic Savings Policies
By Christian Moser; Columbia University Pedro Olea de Souza e Silva; Wealthfront
presented by: Christian Moser, Columbia University
Discussant:   Louis Perrault, Georgia State University
The Value of Commitment Contracts at Work
By Syon Bhanot; Swarthmore College Andrew Johnston; University of California, Merced Benjamin Lockwood; University of Pennsylvania
presented by: Benjamin Lockwood, University of Pennsylvania
Discussant:   Christian Moser, Columbia University
Flexible Retirement and Optimal Taxation
By Abdoulaye Ndiaye; Northwestern University
presented by: Abdoulaye Ndiaye, Northwestern University
Discussant:   Louis Perrault, Georgia State University
Optimal taxation, credit constraints and the timing of income-tested transfers
By Robin Boadway; Queen's University Jean-Denis Garon; Université du Québec à Montréal Louis Perrault; Georgia State University
presented by: Louis Perrault, Georgia State University
Discussant:   Christian Moser, Columbia University
Session 48: Investment and Capital November 10, 2017 8:30 to 10:00 Concerto A [3]
Session Organizer: Francois Gerard, Columbia University
Session Chair: Pierre Bachas, World Bank Development Research
Session type: contributed
Income Volatility and Investment Impacts of Small Business Taxation: Evidence from Latin America
By Pierre Bachas; Princeton University Michael Best; Stanford Anne Brockmeyer; World Bank Anders Jensen; Harvard Kennedy School and NBER
presented by: Michael Best, Stanford
Discussant:   Juan Carlos Suarez Serrato, Duke University
Notching R&D Investment with Corporate Income Tax Cuts in China
By Juan Carlos Suarez Serrato; Duke University
presented by: Juan Carlos Suarez Serrato, Duke University
Discussant:   Nirupama Rao, New York University
Wealth-Tax Add-Ons to Tax Capital Income in Developing Countries
By Eric Zolt; UCLA School of Law Jason Oh; UCLA School of Law
presented by: Jason Oh, UCLA School of Law
Discussant:   Zachary Liscow, Yale University
Session 49: Boundaries, Taxes, and Pricing November 10, 2017 8:30 to 10:00 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Sara LaLumia, Williams College
Session type: contributed
Differential Effects of Federal and State Gasoline Taxes on Gasoline Consumption
By David Sjoquist; Georgia State University (Susan) Xu Tang; Georgia State University
presented by: (Susan) Xu Tang, Georgia State University
Discussant:   Michael Best, Columbia University
Interstate Migration and State Taxes: A Natural Experiment in Montana
By Daniel Dodds; Montana Department of Revenue
presented by: Daniel Dodds, Montana Department of Revenue
Discussant:   David Agrawal, University of Kentucky
Strategic Positioning in Response to Tax Notches: Evidence from Gasoline Retail
[slides]
By Carlos Hurtado; University of Illinois
presented by: Carlos Hurtado, University of Illinois
Discussant:   Michael Best, Columbia University
State Millionaire Taxes and the Timing of Executive Pay
By Sara LaLumia; Williams College
presented by: Sara LaLumia, Williams College
Discussant:   David Agrawal, University of Kentucky
Session 50: Equity Markets and Taxes November 10, 2017 8:30 to 10:00 Assembly F [5]
Session Organizer: Lisa De Simone, Stanford Graduate School of Business
Session Chair: Bridget Stomberg, Indiana University
Session type: contributed
Did FIN 48 improve the predictive ability of tax expense? Evidence from a comparison with IFRS firms
By Cristi Gleason; University of Iowa Kevin Markle; University of Iowa Jane Song; University of Iowa
presented by: Jane Song, University of Iowa
Discussant:   Jennifer Blouin, University of Pennsylvania
Let’s talk about tax: The determinants and consequences of income tax mentions during conference calls
By Anne Ehinger; University of Georgia Josh Lee; University of Georgia Bridget Stomberg; Indiana University Erin Towery; University of Georgia
presented by: Anne Ehinger, University of Georgia
Discussant:   Jennifer Blouin, University of Pennsylvania
Net Operating Loss Carryforwards and Corporate Financial Policies
By Shane Heitzman; University of Southern California Rebecca Lester; Stanford University
presented by: Rebecca Lester, Stanford University
Discussant:   Bridget Stomberg, Indiana University
Tax Expense and Aggregate Stock Returns
By Erin Henry; University of Memphis Kewei Hou; The Ohio State University
presented by: Erin Henry, University of Memphis
Discussant:   Bridget Stomberg, Indiana University
Session 51: The State of Tax Reform November 10, 2017 10:15 to 11:45
Session Organizer: John Friedman, Brown University
Session Chair: John Friedman, Brown University
Session type: panel
Discussants:      1 Jason Furman, Harvard Kennedy School      2 Alan Auerbach, University of California, Berkeley      3 Kent Smetters, University of Pennsylvania      4 Glenn Hubbard, Columbia University
Session 52: Local Political Economy November 10, 2017 13:45 to 15:15 Minuet [4]
Session Organizer: Ricardo Perez-Truglia, University of California, Los Angeles
Session Chair: Fernando Ferreira, University of Pennsylvania
Session type: invited
Can Credit Rating Agencies Affection Election Outcomes?
By Igor Cunha; University of Kentucky
presented by: Igor Cunha, University of Kentucky
Democracy, Government Hiring, and Quality of Local Public Goods
By Fernando Ferreira; University of Pennsylvania
presented by: Fernando Ferreira, University of Pennsylvania
Political Turnover, Bureaucratic Turnover, and the Quality of Public Services
By mitra akhtari; Harvard University Diana Moreira; UC Davis Laura Trucco; NYU
presented by: Diana Moreira, UC Davis
Does Civic Leadership Matter? Evidence from the Forty-Eighters in the U.S.
By Christian Dippel; University of California, Los Angeles
presented by: Christian Dippel, University of California, Los Angeles
Session 53: Technology and Public Finance November 10, 2017 13:45 to 15:15 Concerto B [3]
Session Organizer: Francois Gerard, Columbia University
Session Chair: Anne Brockmeyer, World Bank
Session type: contributed
Technology, Taxation and Corruption: Experimental Evidence from the Introduction of Electronic Tax Filing
By Oyebola Okunogbe; World Bank Research Group Victor Pouliquen; Paris School of Economics
presented by: Oyebola Okunogbe, World Bank Research Group
Discussant:   Alisa Tazhitdinova, McMaster University
Technological Change and Tax Capacity
By Anne Brockmeyer; World Bank Juliana Londono-Velez; University of California, Berkeley
presented by: Anne Brockmeyer, World Bank
Discussant:   Alisa Tazhitdinova, McMaster University
E-governance, Accountability, and Leakage in Public Programs: Experimental Evidence from a Financial Management Reform in India
By Abhijit Banerjee; MIT Esther Duflo; Massachusetts Institute of Technology Clément Imbert; University of Warwick Santhosh Mathew; Government of India Rohini Pande; Harvard University
presented by: Clement Imbert, University of Warwick
Discussant:   Nicolas Bottan, University of Illinois at UC
Having it at Hand: How Small Search Frictions Impact Bureaucratic Efficiency
By Eric Dodge; Evidence for Policy Design Charity Moore; Harvard University Yusuf Neggers; Brown University Rohini Pande; Harvard University
presented by: Yusuf Neggers, Brown University
Discussant:   Nicolas Bottan, University of Illinois at UC
Session 54: Local Taxes and Boundaries November 10, 2017 13:45 to 15:15 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Ryan Gallagher, Northeastern Illinois University
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:   Robert Wassmer, California State University, Sacramento
Four Decades of Prop 13: Property Tax Knowledge and Support in California
[slides]
By Robert Wassmer; California State University, Sacramento Ronald Fisher; Michigan State University
presented by: Robert Wassmer, California State University, Sacramento
Land Use Zoning’s Adverse Impact on the Local Education Property Tax Base: Evidence from Zoning District Boundaries
By Ryan Gallagher; Northeastern Illinois University
presented by: Ryan Gallagher, Northeastern Illinois University
Crossing the Border: How Political Boundaries Affect Gas Price Competition and State Motor Fuels Tax
By David Coyne; Federal Trade Commission
presented by: David Coyne, Federal Trade Commission
Discussant:   Robert Wassmer, California State University, Sacramento
Session 55: Offshore Tax Evasion November 10, 2017 13:45 to 15:15 Maestro A [4]
Session Organizer: Molly Saunders-Scott, Congressional Budget Office
Session Chair: Peter Merrill, PriceWaterhouseCoopers
Session type: invited
Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad
[slides]
By Sonja Pippin; University of Nevada Reno Jeffrey Wong; University of Nevada Reno Richard Mason; University of Nevada Reno
presented by: Sonja Pippin, University of Nevada Reno
Discussant:   Neviana Petkova, U.S. Department of the Treasury
Transparency and the Location of Assets: Evidence from the Foreign Account Tax Compliance Act (FATCA)
By Lisa De Simone; Stanford Graduate School of Business Rebecca Lester; Stanford University Kevin Markle; University of Iowa
presented by: Rebecca Lester, Stanford University
Discussant:   Neviana Petkova, U.S. Department of the Treasury
European banks and Tax Havens
By Vincent Bouvatier; Université de Paris Ouest - Nanterre La Défense Gunther Capelle Blancard; Paris 1 Pantheon_Sorbonne Anne-Laure Delatte; CNRS
presented by: Anne-Laure Delatte, CNRS
Discussant:   Tom Neubig, Tax Sage Network
A Haven Next Door: The Role of Transaction Costs in Cross-border Tax Evasion
By Shafik Hebous; International Monetary Fund
presented by: Shafik Hebous, International Monetary Fund
Discussant:   Tom Neubig, Tax Sage Network
Session 56: Optimal tax IV November 10, 2017 13:45 to 15:15 Assembly F [5]
Session Organizer: Stefanie Stantcheva, Harvard University
Session Chair: Daniel Schaffa, University of Richmond
Session type: invited
Pigouvian Taxation with Costly Administration and Multiple Externalities
By Daniel Jaqua; Albion College Daniel Schaffa; University of Richmond
presented by: Daniel Schaffa, University of Richmond
Discussant:   Kevin Spiritus, Erasmus University Rotterdam
How well targeted are soda taxes?
By Pierre Dubois; Toulouse School of Economics Rachel Griffith; IFS Martin O'Connell; Institute for Fiscal Studies
presented by: Martin O'Connell, Institute for Fiscal Studies
Discussant:   Daniel Schaffa, University of Richmond
Minimum Wage Policy with One- and Two-Earner Households
By Adam Lavecchia; University of Toronto
presented by: Adam Lavecchia, University of Ottawa
Discussant:   Kevin Spiritus, Erasmus University Rotterdam
Characterizations for Optimal Multidimensional Taxation with Multidimensional Heterogeneity of Agents
By Kevin Spiritus; KU Leuven; Erasmus University Rotterdam
presented by: Kevin Spiritus, Erasmus University Rotterdam
Discussant:   Kevin Spiritus, Erasmus University Rotterdam
Session 57: Unemployment and Disability Insurance: Evidence from Administrative Data November 10, 2017 13:45 to 15:15 Rhapsody [4]
Session Organizer: Jessie Handbury, University of Pennsylvania
Session Chair: Justine Hastings, Brown University
Session type: invited
The Impact of Paid Maternity Leave: Evidence from Temporary Disability Insurance in Rhode Island
By Zakary Campbell; Brown University Ian Chin; Brown University Eric Chyn; University of Virginia Justine Hastings; Brown University
presented by: Ian Chin, Brown University
The Effect of Maternity Leave Extensions on Firms and Coworkers
By Yana Gallen; Harris School of Public Policy
presented by: Yana Gallen, Harris School of Public Policy
The Impact of Disability Insurance: Evidence from Rhode Island
By Zakary Campbell; Brown University Ian Chin; Brown University Eric Chyn; University of Virginia Justine Hastings; Brown University
presented by: Eric Chyn, University of Virginia
Leveraging Machine Learning for Optimal Policy: Evidence from Reemployment Services
By Zakary Campbell; Brown University Ian Chin; Brown University Eric Chyn; University of Virginia Justine Hastings; Brown University
presented by: Zakary Campbell, Brown University
Discussants:      1 Jason Seligman, Investment Company Institute      2 Damon Jones, University of Chicago
Session 58: Inequality November 10, 2017 13:45 to 15:15 Maestro B [4]
Session Organizer: Pascal Michaillat, Brown University
Session Chair: Sebastian Dyrda, University of Toronto
Session type: invited
Nonlinear taxation in an economy with heterogeneous firms and heterogeneous households
By Jorge Barro; Rice University Efraim Berkovich; University of Pennsylvania
presented by: Efraim Berkovich, University of Pennsylvania
Taxes, Regulations of Businesses and Evolution of Income Inequality in the US
By Sebastian Dyrda; University of Toronto Benjamin Pugsley; Federal Reserve Bank of NY
presented by: Sebastian Dyrda, University of Toronto
Endogenous Growth, Inequality and the Composition of Government Expenditures
By Constantine Angyridis; Ryerson University
presented by: Constantine Angyridis, Ryerson University
The Effect of Fiscal Decentralization on Economic Growth and Inequality
By Bibek Adhikari; Illinois State University Saroj Dhital; University of Missouri-Columbia
presented by: Bibek Adhikari, Illinois State University
Session 59: Next Generation Session November 10, 2017 13:45 to 15:15 Concerto A [3]
Session Organizer: Carlianne Patrick, Georgia State University
Session Chairs:
1. Carlianne Patrick, Georgia State University
2. Louis Perrault, Georgia State University
Session type: invited
Did Medicare Decrease Insulin Usage Among Diabetics Until the Advent of Part D?
[slides]
By Daniel Kaliski; University of Oxford
presented by: Daniel Kaliski, University of Oxford
Discussant:   David Powell, RAND
Wealth Taxation and Evasion: Quasi-Experimental Evidence from Colombia
By Juliana Londono-Velez; University of California, Berkeley
presented by: Juliana Londono-Velez, University of California, Berkeley
Discussant:   Evan Kresch, Oberlin College
Optimal Redistributive Policy in Debt Constrained Economies
By Monica Tran Xuan; University of Minnesota
presented by: Monica Tran Xuan, University of Minnesota
Discussant:   Jean-Denis Garon, Université du Québec à Montréal
Optimal Deductibility: Theory and evidence from a bunchy decomposition
[slides]
By Steven Hamilton; University of Michigan
presented by: Steven Hamilton, University of Michigan
Discussant:   Thomas Spreen, Indiana University
Session 60: Financial Reporting for Taxes November 10, 2017 13:45 to 15:15 Aria B [3]
Session Organizer: Lisa De Simone, Stanford Graduate School of Business
Session Chair: Steven Utke, University of Connecticut
Session type: contributed
The sources of declining effective tax rates for multinational and domestic firms: Insight from effective tax rate reconciliations
By Katharine D. Drake; Eller School of Management Russ Hamilton; The University of Arizona Stephen Lusch; Texas Christian University
presented by: Russ Hamilton, The University of Arizona
Discussant:   Steven Utke, University of Connecticut
A Reexamination of U.S. Corporate Tax Avoidance over the Past 25 Years: Estimating Corporate Tax Avoidance with Acct Based Measures
By Roy Clemons; NEW MEXICO STATE UNIVERSITY
presented by: Roy Clemons, NEW MEXICO STATE UNIVERSITY
Discussant:   Steven Utke, University of Connecticut
Round and Steady: An Investigation of GAAP ETR Management
By Jeffrey Hoopes; University of North Carolina at Chapel Hill Adrian Kubata; University of Münster, Germany Tim Wagener; University of Münster, Germany Christoph Watrin; Münster Institute of Accounting and Taxation
presented by: Jeffrey Hoopes, University of North Carolina at Chapel H
Discussant:   Paul Demere, University of Georgia
The Impact of Tax Settlement Favorability on Firms’ Subsequent Tax Avoidance
By Andrew Finley; Claremont McKenna College
presented by: Andrew Finley, Claremont McKenna College
Discussant:   Paul Demere, University of Georgia
Session 61: Non-Standard Responses to Taxation: Tax Salience and Tax Morale November 10, 2017 13:45 to 15:15 Orchestra [2]
Session Organizer: Hunt Allcott, NYU Department of Economics
Session Chair: Hunt Allcott, NYU Department of Economics
Session type: contributed
Administrative Efficiency and Tax Compliance
[slides]
By Johannes Rincke; University of Erlangen-Nuremberg
presented by: Johannes Rincke, University of Erlangen-Nuremberg
Discussant:   Michael Gideon, U.S. Census Bureau
Attending to Inattention: Estimating Deadweight Loss under Non-Salient Taxes
By Giacomo Brusco; University of Michigan Benjamin Glass; University of Michigan
presented by: Benjamin Glass, University of Michigan
Discussant:   Benjamin Lockwood, University of Pennsylvania
Deliberate Inattention to Shrouded Attributes: Evidence from Consumers' Over- and Under-reaction to Taxes
By Dmitry Taubinsky; Dartmouth
presented by: Dmitry Taubinsky, Berkeley
Discussant:   Benjamin Lockwood, University of Pennsylvania
Session 62: Holland Award Session November 10, 2017 15:45 to 17:15
Session Organizer: Rosanne Altshuler, Rutgers University
Session Chair: Rosanne Altshuler, Rutgers University
Session type: panel
Discussants:      1 Alan Auerbach, University of California, Berkeley      2 Mihir Desai, Harvard University      3 Joel Slemrod, University of Michigan      4 James Poterba, MIT and NBER
Session 63: Graduate Student Poster Session November 10, 2017 17:15 to 18:15
Session Organizer: Carlianne Patrick, Georgia State University
Session type: poster
On the Emergence and Influence of Fiscal Incentives on Judicial Decision Making: Evidence from Drivers’ License Suspensions in Indiana
By Sian Mughan; Indiana University
presented by: Sian Mughan, Indiana University
The Insurance Value of Progressive Taxation with Heterogeneous Risk Aversion
By Zhiqi Zhao; Clemson University
presented by: Zhiqi Zhao, Clemson University
Parental Wealth, Time to First Job, and Labor Market Outcomes: Evidence from Housing Wealth Shocks in South Korea
By Jinseong Park; University of Tennessee, Knoxville
presented by: Jinseong Park, University of Tennessee, Knoxville
The effect of an increase in the wage/profit tax wedge on the wages paid to S corporation shareholders
By Lucas Goodman; University of Maryland
presented by: Lucas Goodman, University of Maryland
Workplace Safety and Worker Productivity: Evidence from MINER Act
By Ling Li; Syracuse University
presented by: Ling Li, Syracuse University
Consumption and Income Tax Planning in the Digital Age - Evidence from Service Firms in Europe
By Marcel Olbert; University of Mannheim Ann-Catherin Werner; University of Mannheim
presented by: Ann-Catherin Werner, University of Mannheim
Marcel Olbert, University of Mannheim
The Case for Dividend-Paid Deduction and the Reverse Benefit Principle
By Nir Fishbien; University of Michigan
presented by: Nir Fishbien, University of Michigan
Oil Revenues and Fiscal Deficits in Colombian Municipalities
By Raju Mainali; University of Nevada - Reno
presented by: Raju Mainali, University of Nevada - Reno
The Persistence of Government Transfers in the U.S.
By Alex Durante; Federal Reserve Board
presented by: Alex Durante, Federal Reserve Board
The Kansas Tax Experiment
By Jessica McCloskey; University of Kansas
presented by: Jessica McCloskey, University of Kansas
Electronic Filing and Spatial Patterns of Technology Diffusion
By Junpyo Park; The University of Nebraska - Lincoln
presented by: Junpyo Park, The University of Nebraska - Lincoln
Session 64: Tax Planning Consequences November 11, 2017 8:30 to 10:00 Assembly F [5]
Session Organizer: Lisa De Simone, Stanford Graduate School of Business
Session Chair: Braden Williams, University of Texas at Austin
Session type: invited
Are Multinational Companies “Fooled” by Their Own Tax Planning?
By Lisa De Simone; Stanford Graduate School of Business Kenneth Klassen; University of Waterloo Jeri Seidman; University of Virginia - McIntire School
presented by: Jeri Seidman, University of Virginia - McIntire School
Discussant:   Braden Williams, University of Texas at Austin
Do Firms Tradeoff Cash Flows and Information Transparency to Manage Credit Ratings? An Examination of Tax Planning Activities
By Nathan Goldman; The University of Texas at Dallas Russ Hamilton; The University of Arizona
presented by: Russ Hamilton, The University of Arizona
Discussant:   Shane Heitzman, University of Southern California
Aggressive Income Shifting and Debt Contracting
By Daniel Saavedra; UCLA Braden Williams; University of Texas at Austin
presented by: Daniel Saavedra, UCLA
Discussant:   Shane Heitzman, University of Southern California
Economic Substance Requirements and Multinational Firm Behavior
By Aparna Mathur; American Enterprise Institute Kartikeya Singh; PricewaterhouseCoopers
presented by: Aparna Mathur, American Enterprise Institute
Discussant:   Braden Williams, University of Texas at Austin
Session 65: Affordable Housing Policy November 11, 2017 8:30 to 10:00 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Rebecca Diamond, Stanford University
Session type: invited
The Effects of Rent Control Expansion on Tenants, Landlords, and Inequality: Evidence from San Francisco
By Franklin Qian; Stanford University Rebecca Diamond; Stanford University
presented by: Franklin Qian, Stanford University
Moved to Opportunity: The Long-Run Effect of Public Housing Demolition on Labor Market Outcomes of Children
By Eric Chyn; University of Virginia
presented by: Eric Chyn, University of Virginia
Neighborhood Choices, Neighborhood Effects and Housing Vouchers
By Morris Davis; Rutgers Business School, Rutgers University Jesse Gregory; University of Wisconsin Daniel Hartley; Federal Reserve Bank of Chicago Kegon Tan; The University of Rochester
presented by: Jesse Gregory, University of Wisconsin
The Net Benefit of Demolishing Dilapidated Housing
By Dusan Paredes; Universidad Catolica del Norte Mark Skidmore; Michigan State University
presented by: Mark Skidmore, Michigan State University
Session 66: Public-Finance Applications of Dynamic Model November 11, 2017 8:30 to 10:00 Maestro B [4]
Session Organizer: Pascal Michaillat, Brown University
Session Chair: Bill Dupor, Federal Reserve Bank of St. Louis
Session type: invited
Sticky Wages, Monetary Policy and Fiscal Policy Multipliers
By Bill Dupor; Federal Reserve Bank of St. Louis Jingchao Li; East China University of Science and Technology Rong Li; Renmin University of China
presented by: Bill Dupor, Federal Reserve Bank of St. Louis
The Dynamic Effects of Eliminating or Curtailing The Home Mortgage Interest Deduction
[slides]
By John Diamond; Rice University George Zodrow; Rice University Joyce Beebe; Rice University
presented by: Joyce Beebe, Rice University
The EY Overlapping Generations Computable General Equilibrium Model: Overview and Application to Energy, Environmental, and Tax Policy
[slides]
By Robert Carroll; Ernst & Young Brandon Pizzola; Ernst & Young
presented by: Brandon Pizzola, Ernst & Young
Information Sets and Dynamic Scoring
[slides]
By Aaron Butz; Ernst & Young
presented by: Aaron Butz, Ernst & Young
Session 67: Tax Policy and Health November 11, 2017 8:30 to 10:00 Concerto B [3]
Session Organizer: Neale Mahoney, University of Chicago
Session Chair: Sean Lowry, CRS
Session type: contributed
How Increasing Medical Access to Opioids Contributes to the Opioid Epidemic: Evidence from Medicare Part D
By David Powell; RAND
presented by: David Powell, RAND
Discussant:   Vilsa Curto, Harvard University
The Impact of Public Hospital Availability in Underdeveloped Areas on Medical Care Utilization
By Bondi Arifin; Georgia State University
presented by: Bondi Arifin, Georgia State University
Discussant:   Vilsa Curto, Harvard University
Taxing Finland into a thinland? Evidence from a sweets tax reform
By Tuomas Kosonen; Labour Institute for Economic Research Riikka Savolainen; Labour Institute for Economic Research
presented by: Tuomas Kosonen, Labour Institute for Economic Research
Discussant:   Sean Lowry, CRS
Effect of the Berkeley Soda Tax on Consumption and Prices
By Hannah Bolder; University of Michigan
presented by: Hannah Bolder, University of Michigan
Discussant:   Sean Lowry, CRS
Session 68: Analyses of Labor Supply Using Administrative Data November 11, 2017 8:30 to 10:00 Minuet [4]
Session Organizer: Jeffrey Clemens, University of California at San Diego
Session Chair: Kevin Mumford, Purdue University
Session type: contributed
Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
By David Agrawal; University of Kentucky Dirk Foremny; University of Barcelona / I.E.B.
presented by: David Agrawal, University of Kentucky
Discussant:   Nathan Seegert, University of Utah
Using Kinked Budget Sets to Estimate Extensive Margin Responses: Method and Evidence from the Social Security Earnings Test
By Alexander Gelber; UC Berkeley
presented by: Alexander Gelber, UC Berkeley
Discussant:   Kevin Mumford, Purdue University
Spousal Responses to Job Loss
By Laura Kawano; University of Michigan Sara LaLumia; Williams College Shanthi Ramnath; U.S. Department of the Treasury
presented by: Laura Kawano, University of Michigan
Discussant:   Kevin Mumford, Purdue University
When Tax Incentives, Hour Constraints and Job Availabilities Clash: Moonlighting Responses to a Large Tax Reform
By Alisa Tazhitdinova; McMaster University
presented by: Alisa Tazhitdinova, McMaster University
Discussant:   Nathan Seegert, University of Utah
Session 69: Transfer Programs November 11, 2017 8:30 to 10:00 Concerto A [3]
Session Organizer: Francois Gerard, Columbia University
Session Chair: Francois Gerard, Columbia University
Session type: contributed
Upstream and Downstream Impacts of College Merit-Based Financial Aid for Poor Students: Ser Pilo Paga in Colombia
By Juliana Londono-Velez; University of California, Berkeley Catherine Rodriguez; Universidad de los Andes Fabio Sanchez; Universidad de los Andes
presented by: Juliana Londono-Velez, University of California, Berkeley
Discussant:   Matthew Notowidigdo, Northwestern University
Unemployment Insurance Schemes and Consumption in Developing Countries: Evidence from Brazil
By Francois Gerard; Columbia University Joana Naritomi; London School of Economics
presented by: Francois Gerard, Columbia University
Discussant:   Matthew Notowidigdo, Northwestern University
Local incentives and national tax evasion: The response of illegal mining to a tax reform in Colombia
By Santiago Saavedra; Stanford University Mauricio Romero; UC San Diego
presented by: Santiago Saavedra, Stanford University
Discussant:   Francois Gerard, Columbia University
Local Government Responses to Permanent vs. Transitory Grant Revenue: Evidence from Indonesia
By Traviss Cassidy; University of Michigan
presented by: Traviss Cassidy, University of Michigan
Discussant:   Francois Gerard, Columbia University
Session 70: Capital Gains and Wealth Taxation November 11, 2017 8:30 to 10:00 Orchestra [2]
Session Organizer: David Kamin, New York University
Session Chair: Jon Bakija, Williams College
Session type: invited
A comprehensive mark-to-market tax
By David Miller; Proskauer Rose LLP
presented by: David Miller, Proskauer Rose LLP
Discussant:   William Gentry, Williams College
Do Tax Elasticities Change Over the Business Cycle? Evidence from the Sale of Capital Assets
By Tim Dowd; Joint Committee on Taxation, U.S. Congre Robert McClelland; The Urban Institute Jacob Mortenson; Joint Committee on Taxation, U.S. Congress
presented by: Robert McClelland, The Urban Institute
Discussant:   Jon Bakija, Williams College
Taxing Income and Wealth
By Ari Glogower; Moritz College of Law - The Ohio State University
presented by: Ari Glogower, Moritz College of Law - The Ohio State University
Discussant:   William Gentry, Williams College
The Effects of Capital Gains Rate Uncertainty on Realization
By David Kamin; New York University Jason Oh; UCLA School of Law
presented by: David Kamin, New York University
Discussant:   Jon Bakija, Williams College
Session 71: Social Security and Household Finance November 11, 2017 8:30 to 10:00 Rhapsody [4]
Session Organizer: Greg Leiserson, Washington Center for Equitable Growth
Session Chair: William Gale, Brookings Institution
Session type: invited
Social Security and Saving: An Update
By Sita Slavov; George Mason University Devon Gorry; Utah State University Aspen Gorry; Utah State University Frank Caliendo; Utah State University
presented by: Sita Slavov, George Mason University
Discussant:   Andrew Biggs, American Enterprise Institute
Pay or Delay? Household Debt and Social Security Claiming
By Jonathan Eggleston; U.S. Census Bureau Michael Gelman; University of Michigan Michael Gideon; U.S. Census Bureau Joanne Hsu; Federal Reserve Board
presented by: Michael Gideon, U.S. Census Bureau
Discussant:   Andrew Biggs, American Enterprise Institute
The impact of real and hypothetical wealth losses on retirement expectations in the Cognitive Economics and Health and Retirement Studies
[slides]
By Brooke Helppie-McFall; University of Michigan
presented by: Brooke Helppie-McFall, University of Michigan
Discussant:   William Gale, Brookings Institution
In Debt and Approaching Retirement: Tap into Your Social Security or Work Longer?
By Barbara Butrica; Urban Institute Nadia Karamcheva; Congressional Budget Office
presented by: Nadia Karamcheva, Congressional Budget Office
Discussant:   William Gale, Brookings Institution
Session 72: Supply Effects of Food Policy Programs November 11, 2017 8:30 to 10:00 Maestro A [4]
Session Organizer: Jessie Handbury, University of Pennsylvania
Session Chair: Sarah Moshary, University of Pennsylvania
Session type: invited
How Do Food Assistance Programs Affect the Food Environment: Evidence from Rollout of SNAP and WIC
By Timothy Beatty; University of California - Davis Marianne Bitler; University of California-Davis
presented by: Marianne Bitler, University of California-Davis
Discussant:   Christian Gregory, Economic Research Service, USDA
Is there an N th of the Month Effect? The Timing of SNAP Issuance, Food Exp enditures, and Grocery Prices
By Jacob Goldin; Stanford Law School Tatiana Homonoff; New York University Katherine Meckel; Texas A&M University
presented by: Katherine Meckel, Texas A&M University
Discussant:   Analisa Packham, Miami University
How School Lunch Crowds Out Demand for Local Grocers: Evidence from the Community Eligibility Provision
By Jessie Handbury; University of Pennsylvania Sarah Moshary; University of Pennsylvania
presented by: Sarah Moshary, University of Pennsylvania
Discussant:   Adam Kapor, Princeton University
Session 73: Cash Flow Taxation November 11, 2017 8:30 to 10:00 Aria B [3]
Session Organizer: Elena Patel, US Department of the Treasury
Session Chair: Elena Patel, US Department of the Treasury
Session type: invited
Cash Flow Taxes, Investment, and Corporate Financial Policy
By Jason DeBacker; University of South Carolina
presented by: Jason DeBacker, University of South Carolina
What Would a Cash Flow Tax Look Like For U.S. Pass-Through Businesses? Lessons from a Historical Panel of S Corporations
By Elena Patel; US Department of the Treasury John McClelland; U.S. Congressional Budget Office
presented by: Elena Patel, US Department of the Treasury
The Effects of a Border Adjustment Tax on the Wealth of U.S. Residents, an Analysis by Income Group
By Dorian Carloni; Congressional Budget Office
presented by: Dorian Carloni, Congressional Budget Office
Shareholder Wealth Effects of Border Adjusted Taxation
By Fabio Gaertner; University of Wisconsin-Madison Jeffrey Hoopes; University of North Carolina at Chapel Hill Edward Maydew; University of North Carolina at Chapel H
presented by: Jeffrey Hoopes, University of North Carolina at Chapel H
Discussants:      1 Dorian Carloni, Congressional Budget Office      2 Jason DeBacker, University of South Carolina      3 David Cashin, Federal Reserve Board of Governors
Session 74: Health Insurance November 11, 2017 10:15 to 11:45 Maestro A [4]
Session Organizer: Neale Mahoney, University of Chicago
Session Chair: Tami Gurley-Calvez, University of Kansas Medical Center
Session type: contributed
Health Insurance Coverage from Forms 1095-A/B/C
By David Brown; Treasury Ithai Lurie; U.S. Department of the Treasury James Pearce; US Treasury
presented by: Ithai Lurie, U.S. Department of the Treasury
Discussant:   Tami Gurley-Calvez, University of Kansas Medical Center
Targeting with In-kind Transfers: Evidence from Medicaid Home Care
By Ethan Lieber; University of Notre Dame Lee Lockwood; Northwestern University
presented by: Lee Lockwood, University of Virginia
Discussant:   Tami Gurley-Calvez, University of Kansas Medical Center
Pricing Regulations in Individual Health Insurance: Evidence from Medigap
By Vilsa Curto; Harvard University
presented by: Vilsa Curto, Harvard University
Discussant:   Ithai Lurie, U.S. Department of the Treasury
Before the War on Poverty: Impact of Union Hospitals on Health in 1950s Appalachia
By Theodore Figinski; U.S. Department of the Treasury Erin Troland; U.S. Department of the Treasury
presented by: Theodore Figinski, U.S. Department of the Treasury
Discussant:   Ithai Lurie, U.S. Department of the Treasury
Session 75: Much Ado About Bunching November 11, 2017 10:15 to 11:45 Minuet [4]
Session Organizer: Jeffrey Clemens, University of California at San Diego
Session Chair: Jeff Larrimore, Federal Reserve Board
Session type: contributed
Understanding the Elasticity of Taxable Income: A Tale of Two Approaches
By DAIXIN HE; Chinese Academy of Social Sciences Langchuan Peng; Zhongnan University of Economics and Law Xiaxin Wang; UCSD
presented by: Xiaxin Wang, UCSD
Discussant:   Jeff Larrimore, Federal Reserve Board
Discrete Earnings and Optimization Errors: Evidence from Student's Responses to Local Tax Incentives
By Tuomas Kosonen; Labour Institute for Economic Research Tuomas Matikka; VATT Institute for Economic Reasearch
presented by: Tuomas Matikka, VATT Institute for Economic Reasearch
Discussant:   Bradley Heim, Indiana University
How Much Should We Trust Bunching Estimators
By Andrew McCallum; Federal Reserve Board Nathan Seegert; University of Utah
presented by: Nathan Seegert, University of Utah
Discussant:   Jeff Larrimore, Federal Reserve Board
Asymmetric Frictions in Adjusting Earnings: Evidence from Cypriot Tax Reforms
By Panos Mavrokonstantis; LSE
presented by: Panos Mavrokonstantis, LSE
Discussant:   Benedic Ippolito, American Enterprise Institute
Session 76: Third-Party Reporting in High Income Countries November 11, 2017 10:15 to 11:45 Aria B [3]
Session Organizer: Dayanand Manoli, UT-Austin
Session Chair: John Guyton, Internal Revenue Service
Session type: contributed
Taxpayer Responses to Third-Party Income Reporting: Evidence from a Natural Experiment in the Taxicab Industry
By Bibek Adhikari; Illinois State University James Alm; Tulane University Brett Collins; Internal Revenue Service Michael Sebastiani; Internal Revenue Service Eleanor Wilking; University of Michigan
presented by: Bibek Adhikari, Illinois State University
Discussant:   Elaine Maag, Urban Institute
Paid Preparer Penalties: Are they Effective?
[slides]
By Karen Masken; IRS
presented by: Karen Masken, IRS
Discussant:   Elaine Maag, Urban Institute
Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment
By Ben Meiselman; University of Michigan
presented by: Ben Meiselman, University of Michigan
Discussant:   Luke Rodgers, University of Texas at Austin
Impact of Filing Reminder Outreach on Voluntary Filing Compliance for Taxpayers with a Prior Filing Delinquency
By Stacy Orlett; Internal Revenue Service Alex Turk; Internal Revenue Service
presented by: Stacy Orlett, Internal Revenue Service
Discussant:   Luke Rodgers, University of Texas at Austin
Session 77: Taxation of Firms November 11, 2017 10:15 to 11:45 Concerto B [3]
Session Organizer: Francois Gerard, Columbia University
Session Chair: Mazhar Waseem, University of Manchester
Session type: contributed
Do Firms Remit At Least 85% of Tax Everywhere?
By Joel Slemrod; University of Michigan Tejaswi Velayudhan; University of Michigan
presented by: Tejaswi Velayudhan, University of Michigan
Discussant:   Mazhar Waseem, University of Manchester
The Impacts of An Innovative Audit Strategy on the Amount and Incidence of Retail Tax Evasion
By Andrew Zeitlin; Georgetown University Francois Gerard; Columbia University Nada Eissa; Georgetown University
presented by: Nada Eissa, Georgetown University
Discussant:   Mazhar Waseem, University of Manchester
Tax Structure and Avoidance: "Simplifying" Taxation of Firms
[slides]
By Gabriel Tourek; Harvard University
presented by: Gabriel Tourek, Harvard University
Discussant:   Pierre Bachas, World Bank Development Research
Firms’ (mis)reporting under a minimum tax: Evidence from Guatemalan corporate tax returns
By Luis Alejos; University of Michigan
presented by: Luis Alejos, University of Michigan
Discussant:   Pierre Bachas, World Bank Development Research
Session 78: Tax Law and Finance November 11, 2017 10:15 to 11:45 Assembly F [5]
Session Organizer: David Kamin, New York University
Session Chair: Brian Galle, Georgetown University
Session type: invited
Tax Avoidance and Mergers: Evidence from Banks During the Financial Crisis
By Andrew Hayashi; University of Virginia Quinn Curtis; University of Virginia
presented by: Andrew Hayashi, University of Virginia
Discussant:   Brian Galle, Georgetown University
Gambling for Good
[slides]
By Daniel Hemel; University of Chicago Law School
presented by: Daniel Hemel, University of Chicago Law School
Discussant:   Brian Galle, Georgetown University
Income Taxation and Stochastic Interest Rates
By Thomas Brennan; Harvard University
presented by: Thomas Brennan, Harvard University
Discussant:   Brian Galle, Georgetown University
Session 79: Economic Effects of Local Subsidies November 11, 2017 10:15 to 11:45 Aria A [3]
Session Organizer: Rebecca Diamond, Stanford University
Session Chair: Rachel Meltzer, The New School
Session type: contributed
Private Investment in the Public’s Interest? The Case of Business Improvement Districts and Crime in New York City
By Rachel Meltzer; The New School SeungHoon Han; University of Nebraska at Omaha John MacDonald; University of Pennsylvania Philip Cook; Duke University Ingrid Gould Ellen; New York University
presented by: Rachel Meltzer, The New School
Competing with Other States: Evaluating Iowa’s Job Creation Business Tax Credit Programs
By Zhong Jin; Iowa Department of Revenue
presented by: Zhong Jin, Iowa Department of Revenue
$15 Minimum Wage Policy: The Effect on Workers and a Work-Based Safety Net
[slides]
By Fahad Fahimullah; District of Columbia Government Yi Geng; Washington DC OCFO Bradley Hardy; American University Daniel Muhammad; District of Columbia/OCFO Jeffrey Wilkins; District of Columbia Government
presented by: Daniel Muhammad, District of Columbia/OCFO
Session 80: Defined Contribution Plan Accumulation Behavior November 11, 2017 10:15 to 11:45 Rhapsody [4]
Session Organizer: Greg Leiserson, Washington Center for Equitable Growth
Session Chair: Sita Slavov, George Mason University
Session type: invited
The Interaction Between IRAs and 401(k)s in Savers' Portfolios
By William Gale; Brookings Institution Aaron Krupkin; The Brookings Institution Shanthi Ramnath; U.S. Department of the Treasury
presented by: William Gale, Brookings Institution
Discussant:   Melissa Favreault, Urban Institute
Do savings increase in response to salient information about retirement and expected pensions?
By Mathias Dolls; ZEW Mannheim Philipp Doerrenberg; ZEW Mannheim Andreas Peichl; University of Mannheim Holger Stichnoth; ZEW Mannheim
presented by: Holger Stichnoth, ZEW Mannheim
Discussant:   Melissa Favreault, Urban Institute
Retirement Adequacy and Wealth Distribution Among Early Savers
[slides]
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: Kevin Moore, Federal Reserve Board
Discussant:   Sita Slavov, George Mason University
Retirement Expectations Across the Life-Cycle
By Alice Henriques; Federal Reserve Board of Governors
presented by: Alice Henriques, Federal Reserve Board of Governors
Discussant:   Sita Slavov, George Mason University
Session 81: The Importance of Business Tax Credits, Deductions, and Asymmetries November 11, 2017 10:15 to 11:45 Concerto A [3]
Session Organizer: Elena Patel, US Department of the Treasury
Session Chair: Eric Ohrn, Grinnell College
Session type: invited
Corporate tax cuts, merger activity, and shareholder wealth
By Eliezer Fich; Drexel University Edward Rice; University of Washington Anh Tran; City University London
presented by: Eliezer Fich, Drexel University
Discussant:   Eric Ohrn, Grinnell College
The effect of loss offset provisions on the asymmetric behaviour of corporate tax revenues in the business cycle
By Katarzyna Habu; Oxford University
presented by: Katarzyna Habu, Oxford University
Discussant:   Juan Carlos Suarez Serrato, Duke University
Long Term Trends in U.S. Corporate Taxation: Are we converging to a cash flow tax?
By Edward Fox; University of Michigan
presented by: Edward Fox, University of Michigan
Discussant:   Katarzyna Habu, Oxford University
The evolution of general business credits and implications for the effective marginal corporate tax rate
By Elena Patel; US Department of the Treasury Nathan Seegert; University of Utah
presented by: Elena Patel, US Department of the Treasury
Discussant:   James Hines, University of Michigan
Discussant:   Eric Ohrn, Grinnell College
Session 82: Macroeconomic Applications of Sufficient Statistics November 11, 2017 10:15 to 11:45 Maestro B [4]
Session Organizer: Pascal Michaillat, Brown University
Session Chair: Pascal Michaillat, Brown University
Session type: invited
Inequality and Aggregate Demand
By Adrien Auclert; Stanford Matthew Rognlie; Princeton University
presented by: Matthew Rognlie, Princeton University
Quantifying the Welfare Gains of Variety: A Sufficient Statistics Approach
By Matthew Notowidigdo; Northwestern University
presented by: Matthew Notowidigdo, Northwestern University
Monetary Policy and Unemployment: A Matching Approach
By Pascal Michaillat; Brown University Emmanuel Saez; UC Berkeley
presented by: Pascal Michaillat, Brown University
Is the labor wedge due to rigid wages? Evidence from the self-employed
By Trevor Gallen; Purdue University
presented by: Trevor Gallen, Purdue University
Session 83: Business Taxes and the Real Economy November 11, 2017 10:15 to 11:45 Orchestra [2]
Session Organizer: Elena Patel, US Department of the Treasury
Session Chair: Danny Yagan, University of California, Berkeley
Session type: invited
Taxing Firms Facing Financial Frictions
[slides]
By Gustavo Camilo; Cornerstone Research Daniel Wills; Universidad de Los Andes
presented by: Daniel Wills, Universidad de Los Andes
Taxes, Pledgeable Income and Innovation
By Julian Atanassov; University of Nebraska Xiaoding Liu; University of Oregon
presented by: Julian Atanassov, University of Nebraska
Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms
By Thomas Schwab; University of Mannheim & ZEW Maximilian Todtenhaupt; University of Mannheim & Centre for European Economic Research
presented by: Maximilian Todtenhaupt, University of Mannheim & Centre for European Economic Research
Taxes, corporate takeovers, and step transactions
By Kazuki Onji; Osaka University Roger Gordon; UCSD
presented by: Kazuki Onji, Osaka University
Discussants:      1 Kazuki Onji, Osaka University      2 Daniel Wills, Universidad de Los Andes