2017 Annual Conference on Taxation

DoubleTree by Hilton Hotel Philadelphia City Center

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

 

Program Notes and Index of Sessions

Concurrent Sessions (Thursday 8:30 - 10)
November 9, 2017 08:30 to 10:00
 
Issues in State and Local Public Finance, Aria A [3]
Unintended Consequences of Tax-Benefit Systems, Rhapsody [4]
Tax Enforcement, Concerto A [3]
Third-Party Reporting in Developing Countries, Maestro A [4]
Redistribution, Assembly F [5]
Profit Shifting, Maestro B [4]
Taxes and Business Executives, Concerto B [3]
Welfare and Labor Market Participation, Minuet [4]
Infrastructure, Aria B [3]
Public Policy and Retirement, Orchestra [2]

Concurrent Sessions (Thursday 10:15 - 11:45)
November 9, 2017 10:15 to 11:45
 
Housing Values, Property Taxes, and Implications for Household and Municipal Fin..., Aria A [3]
A New Look at State and Local Government Finances, Aria B [3]
Tax Avoidance, Evasion and Income Sheltering in Individual Taxation, Rhapsody [4]
Tax Expenditures, Minuet [4]
International Tax Relations and Differences in Tax Policy, Maestro B [4]
Business Tax Regimes and Income Inequality, Concerto B [3]
Corrective Taxation for Behavioral Agents, Concerto A [3]
Taxation of Individuals in Developing Countries, Maestro A [4]
Optimal Tax I, Assembly F [5]
Public Employee Retirement Programs, Orchestra [2]

Luncheon
November 9, 2017 12:00 to 13:30
 
Speaker: Amy Finkelstein, John & Jennie S. MacDonald Professor of Economics, MIT and co-Scientific Director, J-PAL North America. "Subsidizing Health Insurance for Low Income Adults: What Does It Do and What Does That Mean?" Presentation of Awards: Outstanding Doctoral Dissertation in Government Finance and Taxation

Concurrent Sessions (Thursday 1:45 - 3:15)
November 9, 2017 13:45 to 15:15
 
State and Local Sales Tax Policy Effects , Aria A [3]
Child-Related Tax Benefits, Rhapsody [4]
Sales Taxes and VATs, Assembly F [5]
Policy determinants of college attendance and labor market success, Maestro A [4]
Optimal Tax II, Minuet [4]
Fungibility, Hassles, and Ordeals in Social Insurance Programs, Aria B [3]
Laboratory Experiments on Charity and Public Goods, Concerto A [3]
Business Taxes Across Borders, Concerto B [3]
Market Effects of Corporate Taxation, Maestro B [4]
The State of Healthcare Reform, Orchestra [2]

Concurrent Sessions (Thursday 3:45 - 5:15)
November 9, 2017 15:45 to 17:15
 
Public policy in European Regions, Minuet [4]
Administration and Cooperation, Maestro B [4]
Pensions and School Finance, Aria A [3]
Education finance and student achievement, Concerto B [3]
Taxes and Location Decisions, Assembly F [5]
Tax Reform in Theory and In Practice, Orchestra [2]
The Efficacy of State and Local Fiscal Policy in Promoting Economic Growth, Rhapsody [4]
Finance and Business Taxes, Concerto A [3]
Tax Competition and Location Choice , Maestro A [4]
Asset Decumulation in Retirement, Aria B [3]

Annual Meeting of the National Tax Association
November 9, 2017 17:15 to 18:15
 
Nomination and Election of Officers Treasurer’s Report: Eric Toder, The Urban Institute Presidential Address: Victoria J. Perry, International Monetary Fund

Concurrent Sessions (Friday 8:30 - 10)
November 10, 2017 08:30 to 10:00
 
Economic Effects of Labor Market Regulations, Minuet [4]
Tax Incentives and Charitable Giving, Aria B [3]
Behavioral Political Economy, Rhapsody [4]
Energy and Environmental Tax Incidence, Concerto B [3]
Taxing the Future, Maestro B [4]
Measuring Tax Avoidance and its Real Effects, Maestro A [4]
Optimal Tax III, Orchestra [2]
Investment and Capital, Concerto A [3]
Boundaries, Taxes, and Pricing, Aria A [3]
Equity Markets and Taxes, Assembly F [5]

Friday 10:15 - 11:45 (General Session)
November 10, 2017 10:15 to 11:45
 
The State of Tax Reform
 
Panel Discussion: The State of Tax Reform Discussants: Jason Furman, Alan Auerbach, and Kent Smetters

Lunch
November 10, 2017 12:00 to 13:30
 
Speaker: Lawrence H. Summers, Charles W. Eliot University Professor and President Emeritus at Harvard University, Former Secretary of the Treasury Presentation of Awards: National Tax Journal Referees of the Year Award National Tax Journal Richard Musgrave Prize

Concurrent Sessions (Friday 1:45 - 3:15)
November 10, 2017 13:45 to 15:15
 
Local Political Economy, Minuet [4]
Technology and Public Finance, Concerto B [3]
Local Taxes and Boundaries, Aria A [3]
Offshore Tax Evasion, Maestro A [4]
Optimal tax IV, Assembly F [5]
Unemployment and Disability Insurance: Evidence from Administrative Data, Rhapsody [4]
Inequality, Maestro B [4]
Next Generation Session, Concerto A [3]
Financial Reporting for Taxes, Aria B [3]
Non-Standard Responses to Taxation: Tax Salience and Tax Morale, Orchestra [2]

Holland Award Session (3:45 - 5:15)
November 10, 2017 15:45 to 17:15
 
Holland Award Session
 
In Honor of James R. Hines Jr., Richard A. Musgrave Collegiate Professor of Economics and L. Hart Wright Collegiate Professor of Law, University of Michigan, 2017 Holland Award Recipient

Graduate Student Poster Session
November 10, 2017 17:15 to 18:15
 
Graduate Student Poster Session

Concurrent Sessions (Saturday 8:30 - 10)
November 11, 2017 08:30 to 10:00
 
Tax Planning Consequences, Assembly F [5]
Affordable Housing Policy, Aria A [3]
Public-Finance Applications of Dynamic Model, Maestro B [4]
Tax Policy and Health, Concerto B [3]
Analyses of Labor Supply Using Administrative Data, Minuet [4]
Transfer Programs, Concerto A [3]
Capital Gains and Wealth Taxation, Orchestra [2]
Social Security and Household Finance, Rhapsody [4]
Supply Effects of Food Policy Programs, Maestro A [4]
Cash Flow Taxation, Aria B [3]

Concurrent Sessions (Saturday 10:15 - 11:45)
November 11, 2017 10:15 to 11:45
 
Health Insurance, Maestro A [4]
Much Ado About Bunching, Minuet [4]
Third-Party Reporting in High Income Countries, Aria B [3]
Taxation of Firms, Concerto B [3]
Tax Law and Finance, Assembly F [5]
Economic Effects of Local Subsidies , Aria A [3]
Defined Contribution Plan Accumulation Behavior, Rhapsody [4]
The Importance of Business Tax Credits, Deductions, and Asymmetries, Concerto A [3]
Macroeconomic Applications of Sufficient Statistics, Maestro B [4]
Business Taxes and the Real Economy, Orchestra [2]

Short Course: Housing Markets and Local Public Finance
November 11, 2017 13:00 to 14:30
 
Presenter: Fernando Ferreira, Associate Professor of Real Estate and Business Economics and Public Policy, Wharton School of Business, University of Pennsylvania Sponsored by the University of Michigan Office of Tax Policy Research

 

Summary of All Sessions

Click here for an index of all participants

#Date/TimeLocationTypeTitlePapersOrganizer
1November 9, 2017
8:30-10:00
Aria A [3] contributed Issues in State and Local Public Finance4Rebecca Diamond
2November 9, 2017
8:30-10:00
Rhapsody [4] invited Unintended Consequences of Tax-Benefit Systems4Jeffrey Clemens
3November 9, 2017
8:30-10:00
Concerto A [3] contributed Tax Enforcement4Dayanand Manoli
4November 9, 2017
8:30-10:00
Maestro A [4] contributed Third-Party Reporting in Developing Countries4Francois Gerard
5November 9, 2017
8:30-10:00
Assembly F [5] invited Redistribution4David Kamin
6November 9, 2017
8:30-10:00
Maestro B [4] invited Profit Shifting4Molly Saunders-Scott
7November 9, 2017
8:30-10:00
Concerto B [3] invited Taxes and Business Executives3Elena Patel
8November 9, 2017
8:30-10:00
Minuet [4] contributed Welfare and Labor Market Participation3Jessie Handbury
9November 9, 2017
8:30-10:00
Aria B [3] contributed Infrastructure4Rebecca Diamond
10November 9, 2017
8:30-10:00
Orchestra [2] invited Public Policy and Retirement4Greg Leiserson
11November 9, 2017
10:15-11:45
Aria A [3] contributed Housing Values, Property Taxes, and Implications for Household and Municipal Finances4Rebecca Diamond
12November 9, 2017
10:15-11:45
Aria B [3] invited A New Look at State and Local Government Finances5Rebecca Diamond
13November 9, 2017
10:15-11:45
Rhapsody [4] invited Tax Avoidance, Evasion and Income Sheltering in Individual Taxation4Jeffrey Clemens
14November 9, 2017
10:15-11:45
Minuet [4] invited Tax Expenditures3David Kamin
15November 9, 2017
10:15-11:45
Maestro B [4] invited International Tax Relations and Differences in Tax Policy4Molly Saunders-Scott
16November 9, 2017
10:15-11:45
Concerto B [3] invited Business Tax Regimes and Income Inequality4Elena Patel
17November 9, 2017
10:15-11:45
Concerto A [3] contributed Corrective Taxation for Behavioral Agents3Hunt Allcott
18November 9, 2017
10:15-11:45
Maestro A [4] contributed Taxation of Individuals in Developing Countries3Francois Gerard
19November 9, 2017
10:15-11:45
Assembly F [5] invited Optimal Tax I4Stefanie Stantcheva
20November 9, 2017
10:15-11:45
Orchestra [2] invited Public Employee Retirement Programs4Greg Leiserson
21November 9, 2017
13:45-15:15
Aria A [3] contributed State and Local Sales Tax Policy Effects 4Rebecca Diamond
22November 9, 2017
13:45-15:15
Rhapsody [4] invited Child-Related Tax Benefits4Jeffrey Clemens
23November 9, 2017
13:45-15:15
Assembly F [5] invited Sales Taxes and VATs3David Kamin
24November 9, 2017
13:45-15:15
Maestro A [4] invited Policy determinants of college attendance and labor market success4Seth Zimmerman
25November 9, 2017
13:45-15:15
Minuet [4] invited Optimal Tax II4Stefanie Stantcheva
26November 9, 2017
13:45-15:15
Aria B [3] contributed Fungibility, Hassles, and Ordeals in Social Insurance Programs3Matthew Notowidigdo
27November 9, 2017
13:45-15:15
Concerto A [3] invited Laboratory Experiments on Charity and Public Goods4Judd Kessler
28November 9, 2017
13:45-15:15
Concerto B [3] invited Business Taxes Across Borders3Elena Patel
29November 9, 2017
13:45-15:15
Maestro B [4] invited Market Effects of Corporate Taxation3Molly Saunders-Scott
30November 9, 2017
13:45-15:15
Orchestra [2] panel The State of Healthcare Reform0Stan Veuger
31November 9, 2017
15:45-17:15
Minuet [4] contributed Public policy in European Regions3Ricardo Perez-Truglia
32November 9, 2017
15:45-17:15
Maestro B [4] invited Administration and Cooperation3David Kamin
33November 9, 2017
15:45-17:15
Aria A [3] contributed Pensions and School Finance4Rebecca Diamond
34November 9, 2017
15:45-17:15
Concerto B [3] invited Education finance and student achievement3Seth Zimmerman
35November 9, 2017
15:45-17:15
Assembly F [5] contributed Taxes and Location Decisions4Lisa De Simone
36November 9, 2017
15:45-17:15
Orchestra [2] panel Tax Reform in Theory and In Practice0Mark Mazur
37November 9, 2017
15:45-17:15
Rhapsody [4] invited The Efficacy of State and Local Fiscal Policy in Promoting Economic Growth3Rebecca Diamond
38November 9, 2017
15:45-17:15
Concerto A [3] invited Finance and Business Taxes4Elena Patel
39November 9, 2017
15:45-17:15
Maestro A [4] invited Tax Competition and Location Choice 4Molly Saunders-Scott
40November 9, 2017
15:45-17:15
Aria B [3] invited Asset Decumulation in Retirement4Greg Leiserson
41November 10, 2017
8:30-10:00
Minuet [4] invited Economic Effects of Labor Market Regulations4Jeffrey Clemens
42November 10, 2017
8:30-10:00
Aria B [3] invited Tax Incentives and Charitable Giving4Judd Kessler
43November 10, 2017
8:30-10:00
Rhapsody [4] invited Behavioral Political Economy4Ricardo Perez-Truglia
44November 10, 2017
8:30-10:00
Concerto B [3] invited Energy and Environmental Tax Incidence4Joseph Aldy
45November 10, 2017
8:30-10:00
Maestro B [4] invited Taxing the Future3David Kamin
46November 10, 2017
8:30-10:00
Maestro A [4] invited Measuring Tax Avoidance and its Real Effects4Molly Saunders-Scott
47November 10, 2017
8:30-10:00
Orchestra [2] invited Optimal Tax III4Stefanie Stantcheva
48November 10, 2017
8:30-10:00
Concerto A [3] contributed Investment and Capital3Francois Gerard
49November 10, 2017
8:30-10:00
Aria A [3] contributed Boundaries, Taxes, and Pricing4Rebecca Diamond
50November 10, 2017
8:30-10:00
Assembly F [5] contributed Equity Markets and Taxes4Lisa De Simone
51November 10, 2017
10:15-11:45
N/A panel The State of Tax Reform0John Friedman
52November 10, 2017
13:45-15:15
Minuet [4] invited Local Political Economy4Ricardo Perez-Truglia
53November 10, 2017
13:45-15:15
Concerto B [3] contributed Technology and Public Finance4Francois Gerard
54November 10, 2017
13:45-15:15
Aria A [3] contributed Local Taxes and Boundaries4Rebecca Diamond
55November 10, 2017
13:45-15:15
Maestro A [4] invited Offshore Tax Evasion4Molly Saunders-Scott
56November 10, 2017
13:45-15:15
Assembly F [5] invited Optimal tax IV4Stefanie Stantcheva
57November 10, 2017
13:45-15:15
Rhapsody [4] invited Unemployment and Disability Insurance: Evidence from Administrative Data4Jessie Handbury
58November 10, 2017
13:45-15:15
Maestro B [4] invited Inequality4Pascal Michaillat
59November 10, 2017
13:45-15:15
Concerto A [3] invited Next Generation Session4Carlianne Patrick
60November 10, 2017
13:45-15:15
Aria B [3] contributed Financial Reporting for Taxes4Lisa De Simone
61November 10, 2017
13:45-15:15
Orchestra [2] contributed Non-Standard Responses to Taxation: Tax Salience and Tax Morale3Hunt Allcott
62November 10, 2017
15:45-17:15
N/A panel Holland Award Session0Rosanne Altshuler
63November 10, 2017
17:15-18:15
N/A poster Graduate Student Poster Session11Carlianne Patrick
64November 11, 2017
8:30-10:00
Assembly F [5] invited Tax Planning Consequences4Lisa De Simone
65November 11, 2017
8:30-10:00
Aria A [3] invited Affordable Housing Policy4Rebecca Diamond
66November 11, 2017
8:30-10:00
Maestro B [4] invited Public-Finance Applications of Dynamic Model4Pascal Michaillat
67November 11, 2017
8:30-10:00
Concerto B [3] contributed Tax Policy and Health4Neale Mahoney
68November 11, 2017
8:30-10:00
Minuet [4] contributed Analyses of Labor Supply Using Administrative Data4Jeffrey Clemens
69November 11, 2017
8:30-10:00
Concerto A [3] contributed Transfer Programs4Francois Gerard
70November 11, 2017
8:30-10:00
Orchestra [2] invited Capital Gains and Wealth Taxation4David Kamin
71November 11, 2017
8:30-10:00
Rhapsody [4] invited Social Security and Household Finance4Greg Leiserson
72November 11, 2017
8:30-10:00
Maestro A [4] invited Supply Effects of Food Policy Programs3Jessie Handbury
73November 11, 2017
8:30-10:00
Aria B [3] invited Cash Flow Taxation4Elena Patel
74November 11, 2017
10:15-11:45
Maestro A [4] contributed Health Insurance4Neale Mahoney
75November 11, 2017
10:15-11:45
Minuet [4] contributed Much Ado About Bunching4Jeffrey Clemens
76November 11, 2017
10:15-11:45
Aria B [3] contributed Third-Party Reporting in High Income Countries4Dayanand Manoli
77November 11, 2017
10:15-11:45
Concerto B [3] contributed Taxation of Firms4Francois Gerard
78November 11, 2017
10:15-11:45
Assembly F [5] invited Tax Law and Finance3David Kamin
79November 11, 2017
10:15-11:45
Aria A [3] contributed Economic Effects of Local Subsidies 3Rebecca Diamond
80November 11, 2017
10:15-11:45
Rhapsody [4] invited Defined Contribution Plan Accumulation Behavior4Greg Leiserson
81November 11, 2017
10:15-11:45
Concerto A [3] invited The Importance of Business Tax Credits, Deductions, and Asymmetries4Elena Patel
82November 11, 2017
10:15-11:45
Maestro B [4] invited Macroeconomic Applications of Sufficient Statistics4Pascal Michaillat
83November 11, 2017
10:15-11:45
Orchestra [2] invited Business Taxes and the Real Economy4Elena 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
   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
[slides]
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 Univeirsity
   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, Northwestern University School of Law
   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
[slides]
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 and Plan Costs
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
[slides]
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 Does Not Pay Taxes? How Tax Credits Contribute to the Declining Fraction of Adults Paying Income Taxes
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, Northwestern University School of Law
   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 the centralization of school finance on school revenue and spending: Evidence from 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?
[slides]
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: Nicholas Turner, US Treasury
   Discussant:   Sarah Cordes, Temple University
 

Labor supply, learning time, and the efficiency of school spending: evidence from school finance reforms
[slides]
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 Hill
   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
 

Did the Three Large-scale Economic Development Projects Help Their Neighborhoods to Grow Faster?
[slides]
By Amira Alghumgham; Howard University
Daniel Muhammad; District of Columbia/OCFO
   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
[slides]
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 Pricing and Positioning in Response to Tax Notches: Evidence from Gasoline Retail
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
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, KU Leuven; 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, KU Leuven; 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, KU Leuven; Erasmus University Rotterdam
   Discussant:   Kevin Spiritus, KU Leuven; 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
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 Hill
   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 Hill
 

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, Northwestern University
   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 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
[slides]
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
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
 

83 sessions, 305 papers, and 0 presentations with no associated papers
 
Index of Participants

Legend: C=chair, P=Presenter, D=Discussant
#ParticipantRoles in Conference
2Adhikari, BibekD13, D13, P58, P76
3Afonso, WhitneyP12, C12, P21
4Agrawal, DavidD21, D21, D49, D49, P68
5Albertus, JamesD39, D39, P46
6Albouy, DavidP37, C37
7Alejos, LuisP77
8Alghumgham, AmiraP37
9Allcott, HuntP17, C17, C61
10Altshuler, RosanneC6, D36, C62
11Anderson, JohnP37
12Angyridis, ConstantineP58
13Arifin, BondiP67
14Ash, ElliottP15
15Asquith, BrianP41
16Atanassov, JulianD38, P83
17Auerbach, AlanD51, D62
18Auten, GeraldC24
19Bachas, PierreP4, C48, D77, D77
20Bagchi, SutirthaP33, D33, D33
21Bakija, JonP42, D70, D70, C70
22Bastian, JacobP8, D22, D22
23Batchelder, LilyP10, D36
24Bearer-Friend, JeremyD5, D5, D5, D5, C5
25Bee, C. AdamP40
26Beebe, JoyceP66
27Benzarti, YoussefP28, D28
28Berkovich, EfraimP58
29Best, MichaelD18, P48
30Best, MichaelP18, C18, D49, D49
31Biggs, AndrewD71, D71
32Bird, RichardP9
33Bitler, MarianneP72
34Blouin, JenniferD50, D50
35Bolder, HannahP67
36Boning, WillP39
37Bornemann, TobiasP35
38Bottan, NicolasP43, C43, D53, D53
39Bracha, AnatP27
40Bradley, SebastienP11
41Brady, PeterD10, D10, C10
42Brennan, ThomasP78
43Briggs, JosephP40
44Brockmeyer, AnneC4, P53, C53
45Brummund, PeterP41
46Buhlmann, FlorianP8
47Burge, GregoryP21
48Butz, AaronP66
49Campbell, ZakaryP57
50Carloni, DorianP73, D73
51Cashin, DavidD7, D73
52Cassidy, TravissP69
53Chen, SophiaP38
54Chin, IanP57
55Choi, JinsubP33
56Chou, Pin EnP34
57Chyn, EricD24, D24, P57, P65
58Clemens, JeffreyP41, C41
59Clemons, RoyP60
60Clifford, SarahP39
61Coe, NormaD40, D40, C40
62Cordes, SarahD34, D34
63Coyne, DavidP54
64Cunha, IgorP52
65Curto, VilsaD67, D67, P74
66Davis, TessaP14
67Dean, StevenD14, D14, D14, C14
68DeBacker, JasonP3, P73, D73
69Delatte, Anne-LaureP55
70Demere, PaulD60, D60
71Desai, MihirD62
72Deshpande, ManasiD8, C8, P26
73Dharmapala, DhammikaD6, D6, P46
74Diamond, RebeccaC65
75Dippel, ChristianP52
76Dodds, DanielP49
77Doligalski, PawełP19
78Dowd, TimP29
79Dronyk-Trosper, TreyP9, D9, D9
80Dubin, ElliottC9, D25, D25
81Dupor, BillP66, C66
82Duquette, NicolasP27, P42
83Durante, AlexP63
84Dyrda, SebastianP58, C58
85Ehinger, AnneP50
86Eichfelder, SebastianP38
87Eissa, NadaP77
88Eyal-Cohen, MiritP32
89Farahani, ArashP9, D9, D9
90Faulhaber, LilianP39
91Favreault, MelissaD80, D80
92Feldman, NaomiP38
93Ferreira, FernandoP52, C52
94Fich, EliezerP81
95Fiedler, MatthewD30
96Figinski, TheodoreP74
97Findley, T. ScottP17
98Finley, AndrewP60
99Fiorin, StefanoP43
100Fishbien, NirP63
101Flaaen, AaronP6
102Fossen, FrankP13
103Fox, EdwardP81
104Friedman, JohnC51
105Furman, JasonD51
106Furukawa, ChishioD25, D25
107Gale, WilliamD71, D71, C71, P80
108Gallagher, RyanP54, C54
109Galle, BrianD17, P42, C42, D78, D78, D78, C78
110Gallen, TrevorP82
111Gallen, YanaP57
112Gamage, DavidP5
113Garon, Jean-DenisD59
114Garthwaite, CraigD30
115Gelber, AlexanderP68
116Gentry, WilliamD70, D70
117Gerard, FrancoisP69, D69, D69, C69
118Gideon, MichaelD61, P71
119Giertz, SethP1, D1
120Givati, YehonatanP14
121Glass, BenjaminP61
122Glogower, AriP70
123Goodman, LucasP63
124Gordon, TracyP11
125Gorina, EvgeniaP33, C33
126Gravelle, JaneD36
127Gregory, ChristianD72
128Gregory, JesseP65
129Gunter, SamaraD22, D22
130Gurley-Calvez, TamiD74, D74, C74
131Guyton, JohnC76
132Habu, KatarzynaP81, D81
133Hamilton, RussP60, P64
134Hamilton, StevenP59
135Hargaden, EndaP2
136Hastings, JustineP26, C57
137Havlik, AnnikaP31, D31, D31, C31
138Hayashi, AndrewP78
139Hayes, MichaelD34
140Hebous, ShafikD39, D39, C39, P55
141Heim, BradleyD75
142Heitzman, ShaneD64, D64
143Helppie-McFall, BrookeP71
144Hemel, DanielP78
145Hendren, NathanielD30
146Henriques, AliceP80
147Henry, ErinP50
148Hernandez-Lagos, PabloP43
149Herzfeld, MindyP6
150Herzig, DavidD45, D45, D45, C45
151Hines, JamesP19, D29, D81
152Hjort, JonasP4, D18
153Holtzblatt, JanetD2, D2
154Hondroyiannis, GeorgeP4
155Hong, SunghoonP15
156Hoopes, JeffreyP35, P60, P73
157Hsu, JoanneD40, D40
158Huang, JingjingP35
159Hubbard, GlennD51
160Huet-Vaughn, EmilianoP43
161Hurtado, CarlosP49
162Imbert, ClementP3, P53
163Ippolito, BenedicD30, D75
164Jayaraman, SudarshanP29
165Jimenez, BenedictP12
166Jin, ZhongP79
167Johnson, RichardP20
168Jones, JohnP10
169Jones, DamonD10, D10, D57
170Joulfaian, DavidP10
171Kaliski, DanielP59
172Kamin, DavidP70
173Kapor, AdamD72
174Karamcheva, NadiaP71
175Kawano, LauraP68
176Kessler, JuddC27
177Kleven, HenrikP25
178Klopfer, JohnP34
179Kopczuk, WojciechP16
180Kosonen, TuomasP67
181Koumpias, AntoniosP15
182Kreidl, FelixP13
183Kresch, EvanP18, D59
184Kroft, KoryD26
185Kueng, LorenzP21
186Kurnaz, MusabP25
187Labanca, ClaudioD41, D41
188LaLumia, SaraP49, C49
189Larrimore, JeffC22, D75, D75, C75
190Lavecchia, AdamP56
191Lay, Margaret J.D20, D20
192Leff, BenjaminP5
193Leiserson, GregD20, D20, C20
194Lester, RebeccaP50, P55
195Lewellen, ChristinaP35
196Li, LingP63
197Liscow, ZacharyP5, P24, D48
198Liu, LiD18, P46
199Lockwood, BenjaminP47, D61, D61
200Lockwood, LeeP74
201Londono-Velez, JulianaP59, P69
202Lopes da Fonseca, MarianaP31, D31, D31
203Low, CorinneP27
204Lowry, SeanD67, D67, C67
205Lozano-Rojas, FelipeP23
206Lurie, IthaiP74, D74, D74
207Lutz, ByronD24, D24
208Maag, ElaineD76, D76
209Madhusudhan, RanjanaC1, C21
210Mainali, RajuP63
211Manoli, DayanandP3, C3
212Masken, KarenP76
213Mathur, AparnaP64
214Matikka, TuomasD4, D4, P75
215Mavrokonstantis, PanosP75
216Mazur, OrlyP45
217Mazur, MarkD3, D36, C36
218McClelland, RobertP70
219McClelland, JohnD16, C16
220McCloskey, JessicaP63
221Meckel, KatherineP72
222Meiselman, BenD3, P76
223Meltzer, RachelP79, C79
224Merrill, PeterC55
225Merriman, DavidP33, D33, D33
226Michaillat, PascalP82, C82
227Michielse, Gerardus (Geerten)D15, D15
228Miller, DavidP70
229Miller, HelenP7, D7
230Miller, JoshuaP40
231Moore, KevinP80
232Moreira, DianaP52
233Morrill, MelindaP20
234Morse, SusanP45
235Moser, ChristianP47, D47, D47, C47
236Moshary, SarahP72, C72
237Mughan, SianP63
238Muhammad, DanielP79
239Mullins, DanielP12
240Mumford, KevinP22, D68, D68, C68
241Narotzki, DoronP15
242Ndiaye, AbdoulayeD19, D19, P47
243Neggers, YusufP53
244Nesbitt, WayneD35, D35
245Neubig, TomD55, D55
246Notowidigdo, MatthewP26, D69, D69, P82
247O'Connell, MartinP56
248Oh, JasonP48
249Ohrn, EricD13, D13, C29, P38, D81, D81, C81
250Okunogbe, OyebolaP53
251Olbert, MarcelP63
252Onji, KazukiP83, D83
253Orlett, StacyP76
254Osofsky, LeighP32
255Osswald, BenjaminP39
256Overton, MichaelP12
257Pacifico, AdrienP2
258Packham, AnalisaD72
259Papke, LeslieP20, C34
260Park, JunpyoP63
261Park, JinseongP63
262Patel, ElenaP73, C73, P81
263Patrick, CarlianneC59
264Peichl, AndreasD4, D4, D19, D19, P25
265Perrault, LouisP47, D47, D47, C59
266Perry, VictoriaD6, D6
267Petkova, NevianaD55, D55
268Pinkovskiy, MaximP24
269Pippin, SonjaP55
270Pizzola, BrandonP66
271Plesko, GeorgeD16
272Poterba, JamesD62
273Powell, DavidD59, P67
274Pratt, KatherineP5
275Prisinzano, RichardP16
276Qian, FranklinP65
277Rao, NirupamaD48
278Rees-Jones, AlexD17
279Reschovsky, AndrewP11
280Rincke, JohannesP61
281Risch, MaxP2, P13, C13
282Robinson, JohnP7, D7
283Rodgers, LukeD76, D76
284Rognlie, MatthewP82
285Rozema, KyleP17, P23
286Ruhl, KimP46
287Saavedra, DanielP64
288Saavedra, SantiagoP69
289Sabia, JosephP41
290Sacerdote, BruceP24
291Sallee, JamesP44
292Saunders-Scott, MollyP6, P16, D46, D46, C46
293Schaffa, DanielP56, D56, C56
294Scharff, ErinD23, D23, D23, C23, P32
295Schmidt-Eisenlohr, TimP6
296Schneider, StephanP31
297Schwab, ThomasP19
298Seegert, NathanC7, D68, D68, P75
299Seidman, JeriP64
300Seligman, JasonD17, D57
301Shanmugam, MuthuP28, D28
302Shapiro, JosephP44, C44
303Shaviro, DC15, P23
304Shin, HojongP7
305Shnitser, NatalyaP20
306Shoag, DanielP1
307Siegloch, SebastianP54
308Sjoquist, DavidD21, D21
309Skidmore, MarkD1, D1, P65
310Slavov, SitaP71, D80, D80, C80
311Slemrod, JoelD3, D62
312Smetters, KentD51
313Smith, KarenP10
314Smith, MatthewD38, C38
315Song, JaneP50
316Speck, SloanP14
317Spiritus, KevinP56, D56, D56, D56
318Splinter, DavidP22
319Spreen, ThomasP2, D59
320Stantcheva, StefanieP19, C19
321Stekelberg, JamesD35, D35, C35
322Stevenson, ArielD32, D32, D32, C32
323Stichnoth, HolgerP80
324Stomberg, BridgetD50, D50, C50
325Suarez Serrato, Juan CarlosP11, C11, P28, D28, C28, P48, D48, D81
326Tang, (Susan) XuP49
327Taubinsky, DmitryP61
328Tazhitdinova, AlisaP42, D53, D53, P68
329Thomas, PaulP22
330Thomas, JamesP24
331Thomas, KathleenP45
332Toder, EricD46, D46
333Todtenhaupt, MaximilianP83
334Tortarolo, DarioP18
335Tosun, MehmetP1, D1
336Tourek, GabrielP77
337Tran Xuan, MonicaP59
338Tremblay, MarkP12
339Turk, AlexD3
340Turner, NicholasP34
341Utke, StevenD29, D29, D60, D60, C60
342van Benthem, ArthurP44
343Velayudhan, TejaswiP3, P77
344Vergara, DamiánP13
345Veuger, StanC30, D41, D41
346Voget, JohannesD15, D15, P29
347von Ehrlich, MaximilianD31, D31
348Walker, ReedP44
349Wang, XiaxinP75
350Wang, YamengP9
351Waseem, MazharP4, D77, D77, C77
352Wassmer, RobertP1, P54, D54, D54
353webb, AnthonyP40
354Weinzierl, MatthewP25, C25
355Werner, Ann-CatherinP63
356Whitten, AndrewD2, D2, C2, P22
357Williams, BradenD64, D64, C64
358Wills, DanielP83, D83
359Yagan, DannyP16, C83
360Yang, Tzu-TingP8
361Zhan, WeiP27
362Zhao, BoP21
363Zhao, ZhiqiP63

 

This program was last updated on 2017-11-11 09:41:59 EDT