Arnold Harberger’s Contributions to Public Policy - Glenn Jenkins, Queens University       Comments - Arnold Harberger, University of California Los Angeles

Rate Elasticity of the Sales Tax - Richard R. Hawkins, University of West Florida

Revenue Effects of Indian Gaming in Arizona - Gary C. Anders, Arizona State University West.

Revenue Response to Sales Tax Base Modification - Robert A. Bohm, Paula Dowell and Matthew N. Murray, University of Tennessee-Knoxville

John L. Mikesell, Indiana University

Raymond J. Ring, Jr., University of South Dakota

Electricity Deregulation in California: A Public Finance Perspective - Mark A. Ibele, California Legislative Analyst’s Office

California’s Energy Crisis: Implications for Taxation - Terry A. Sexton, California State University, Sacramento and Steven M. Sheffrin, University of California Davis

Implications of Electric Industry Restructuring on State and Local Government Finance -W. Bartley Hildreth

Who are the Poor? How do We Measure  and What are the Fiscal Policy Implications? - Patricia Ruggles, Joint Economic Committee, U.S. Senate

(Once Measured ) How Does One Assess the Impact of Fiscal Policy on the Poor? - Blanca Moreno-Dodson, The World Bank

Do State and Local Tax Polices Make a Difference? - Elizabeth McNichol, Center for Budget and Policy Priorities

Symposium Luncheon

The Challenge of Designing Fiscal Decentralization in Transitional Countries - Deborah Wetzel, The World Bank

Strategically Implementing Fiscal Decentralization in Developing Countries: Lessons from Recent Cases - Paul Smoke, New York University

Simulating Intergovernmental Transfers with Imperfect Data: A Quantification of the Impact - FranHois Vaillancourt, University of Montreal

Michael Mazerov, Center for Budget Priorities and Policies

Kelly D. Edmiston, Georgia State University

Robert J. Cline, Ernst and Young, LLP

Is There an Optimal Capital Structure for Municipal Governments? - Dwight V. Denison, New York University, and Myungsoon Hur, Kyunghee University

School Revenue Limits and Teacher Salaries:  Evidence from Wisconsin - Jennifer Imazeki, San Diego State University

Allocating Property Tax Revenue under California’s Proposition 13 - Therese A. McCarty, Union College, Terri A. Sexton, Steven M. Sheffrin and Stephen D. Shelby, University of California Davis

Demographic Change and Fiscal Stress on States: The Case of Michigan - Paul L. Menchik, Michigan State University

The Impact of Marriage and Labor Force Participation on Long-Run Social Security Finances - Amy Rehder Harris and Josh O’Harra, Congressional Budget Office

Hooking up and Splitting up in Pittsburgh and Philadelphia: Distribution, Fiscal and Spatial Effects - Robert P. Strauss and Mohd Yusno Yunos, Heinz School, Carnegie Mellon University

Therese J. McGuire, University of Illinois at Chicago

William T. Bogart, Case Western Reserve University

Taxing Options: The Impact of Tax-Favored Treatment on Employee Compensation - Tricia Coxwell, Martin Gritsch and Elizabeth Ekmekjian, William Patterson University

401(k)s and Household Saving:  New Evidence from the Survey of Consumer Finances - Karen Pence, University of Wisconsin

Reforming the Earned Income Tax Credit – Laurence Seidman and Saul Hoffman, University of Delaware

Reagan Baughman

William G. Gale, The Brookings Institution

Robert D. Ebel, The World Bank

Anna Hansson, The World  Bank

Michael Engelschalk, The World Bank

ANNUAL MEETING OF THE NATIONAL TAX ASSOCIATION-TAX INSTITUTE OF AMERICA

Technological Changes and their Impact on State and Local Finances - Kelly D. Edmiston, Georgia State University; and William F. Fox, University of Tennessee-Knoxville

How Sprawl Might Affect State and Local Government Finances - Therese J. McGuire, University of Illinois-Chicago, and David L. Sjoquist, Georgia State University

The Effect of Political Forces on State and Local Government Finance - Daniel Mullins, American University

The Effect of Asset Price Changes on Federal Receipts - Nicholas Bull, Office of Tax Analysis U.S. Department of the Treasury

The Stock Market’s Extraordinary Impact on California Revenues - Brad Williams, California Legislative Analyst’s Office

Income Tax Forecasts and the Stock Market: Minnesota Experience - Thomas Stinson, Minnesota Department of Finance

The Impact of the Wealth Explosion on New Jersey’s Income Tax Forecasting Process - Thomas Beam, Richard Kaluzny and Ranjana Madhusudhan, Office of Revenue and Economic Analysis, New Jersey Department of Treasury

Robert Tannenwald, Federal Reserve Bank of Boston

States’ Rights under a VAT - Michael Keen, International Monetary Fund

Zero-Rating of Interstate Sales under a Subnational VAT: A New Approach - Satya Poddar, Ernst and Young, LLP

Issues in the Design and Implementation of Production and Consumption VATS for the American States – William F. Fox and Matthew Murray, University of Tennessee-Knoxville, and LeAnn Luna, University of North Carolina - Wilmington

The Impact of State Taxes on Border Employment in Multistate MSAs - J. William Harden, University of North Carolina-Greensboro, and William H. Hoyt and Chris Bollinger, University of Kentucky

A Comparison of Salary and Spending Spillovers across Ohio School Districts - Tod S. Porter, Youngstown State University; and Gary A. Wagner, Duquesne University

The Death of State Taxes–How Quick and How Painless - Karen Smith Conway, University of New Hampshire, and Jonathan C. Rork

Retail Sprawl, Urban Containment, and the Fiscalization of Land Use in the Western United States - Robert W. Wassmer, California State University Sacramento

Lunch

Diann Smith, Committee on State Taxation

Frank Shafroth, National Governor’s Association

Merle Buff, American Express

Tax Rates and Family Characteristics: Changes in Effective Rates over the Last Two Decades - David Weiner, Roberton C. Williams, Jr., and Edward Harris, Congressional Budget Office

Possibility, Impossibility, and History in the Origins of the Marriage Tax - Marcus Berliant and Paul Rothstein, Washington University

Measurements of Efficiency and Productivity Indexing of Tax Systems: A Case Study of Federal Income Tax Based on Income and Marital Status - James K. Self, Southern Illinois University

Albert J. Davis, U.S. House of Representatives, Ways and Means Committee

James R. Alm, Georgia State University

The Importance of Capital Income Tax Neutrality as a Benefit of a Switch to Corporate Taxes - James B. Mackie, III, Office of Tax Analysis, U.S. Treasury Department

Choice to Affiliate: The Missing Link in the Search for a Unique Intra-Company Price for a Developed Intangible - Laura Clauser, Office of Tax Analysis, U.S. Treasury Department

Giving to the Limit? The Charitable Contributions of Corporations - Gerald Auten and John McClelland, Office of Tax Analysis, U.S. Treasury Department

Stock Options and Federal Tax Receipts: Recent Evidence - Mathew Knittel and Scott Jaquette, Office of Tax Analysis, U.S. Treasury Department

Is It Time to Rethink the Tax Expenditure Concept? - Eric J. Toder, Internal Revenue Service

Fiscal Transparency, Budget Processes, and Tax Expenditures: An International Perspective - John Craig and William Allan, International Monetary Fund

The Tax Expenditure Concept at the State Level: Conflict between Fiscal Control and Sound Tax Policy - John L. Mikesell, Indiana University

The Impact of School Choice on Property Values: Michigan’s Experience - Eric P. Bettinger and William T. Bogart, Case Western Reserve University

Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime - Lawrence Kenny, University of Florida, and Stanley Winer, Carleton University

Tax Culture - Birger Nerre, Institute of Public Finance, University of Hamburg

Property Taxation and Administration - Richard Almy, Almy, Gloudemans, Jacobs and Denne

Income Taxes and the Philanthropy of Entrepreneurs - Donald K. Bruce, University of Tennessee-Knoxville, and Douglas Holtz-Eakin, Maxwell School, Syracuse University

The Effect of Tax-Preferred Savings Incentives on Entrepreneurs - Laura Power, Office of Tax Analysis, U.S. Department of Treasury, and Mark Rider

Do State Tax Rates Effect Entrepreneurial Activity - Ron Oliver, University of Massachusetts, Lowell

Business Investment and State Capital Taxes: Empirical Lessons from the Tax Competition Literature - Brian G. Knight, Federal Reserve Board of Governors

Strategic, Political, and Economic Factors Influencing State Tax Policy Changes - Thomas C. Omer and Marjorie K. Shelley, University of Illinois at Urbana-Champaign

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures - Sanjay Gupta and Mary Ann Hofmann, Arizona State University

The Impact of the 2001 Tax Bill on the Individual AMT - Jerry Tempalski

Who Pays the Corporate Alternative Minimum Tax: Results from Corporate Panel Data for 1987-1999 - Curtis Carlson, Office of Tax Analysis, U. S. Department of the Treasury

Daniel N. Shaviro, Law School, New York University

Jonathan Talisman, Capitol Tax Partners

Tax Compliance as a Coordination Game - James R. Alm, Georgia State University, and Michael McKee

Tax Compliance as Contagion: Simulation Analysis - Jon Davis, University of Wisconsin

Efficient Use of Seed Money for Fund Raising: Pre-Campaign vs. Matching Contributions - John List, University of Maryland, and Daniel Rondeau, University of Victoria

Municipal Electric Utilities and Local Government Tax Policy: Do the Neighbors Matter? Matthew N. Murray and Paula Dowell, University of Tennessee-Knoxville

A Case Study on Border Effects in Local Tax Structures - LeAnn Luna, University of North Carolina-Wilimington, and Richard Hawkins

Local Government Structure and Public Expenditures - John Charles Bradbury, University of the South, and E. Frank Stephenson, Berry College