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National
Tax Association
98th ANNUAL CONFERENCE ON TAXATION
November
17-19, 2005 Hyatt Regency at
Miami Convention Center,
Miami, Florida
Conference
Chair: Jane G. Gravelle, President,
National Tax Association
Program Chair: John W. Diamond,
Rice
University
REGISTRATION
(Regency
Corridor)
Wednesday,
November 16, (
2:00-7:00 PM
)
Thursday, November 17, (
7:00 AM-5:00 PM
)
Friday, November 18, (
8:00 AM-3:00 PM
)
PROGRAM AT A GLANCE
GENERAL
SESSION,
8:30-10:00
AM
The Evaluation of Tax Reform
Panel Proposals
CONCURRENT
SESSIONS,
10:15-11:45
AM
Issues in State Education Finance and Property Taxation
Legal Perspectives on Tax Policy Issues
Making Retirement Savings Programs Work
Topics in Public Finance: Student Presentations
State Fiscal Policy
LUNCHEON
NOON-1:30 PM
Speaker:
James
M. Poterba, Massachusetts
Institute of Technology
CONCURRENT
SESSIONS,
1:45-3:15
PM
Local
Public Spending: New Evidence of the Fly Paper Effect
Taxable Income and Labor Supply
International Experience with Flat Taxes
The Aging of
America
and its Impact on the States
Corporate Tax Issues: Book-Tax Differences and Tax Avoidance
GENERAL
SESSION,
3:30-5:00
PM
In
Honor of Roy Bahl
NATIONAL
TAX ASSOCIATION ANNUAL MEETING
5:00-6:00
PM
RECEPTION
6:00-7:00
PM
CONCURRENT
SESSIONS,
8:30-10:00 AM
Trends in Teaching Public Economics/Public Finance
State
Tax Substitution
Local
Public Finance
Distributional
Analysis
Federal
Tax Policy Issues
CONCURRENT
SESSIONS,
10:15-11:45 AM
Small Business Taxation
Tax
Culture and History
Demand
Responsiveness of the Taxation of Benefits
Local
Government Infrastructure and Economic Development
Nonprofits
and Charities
LUNCHEON
NOON-1:30 PM
TBA
CONCURRENT
SESSIONS,
1:45-3:15 PM
Fiscal Decentralization and Intergovernmental Relations in
Asia
Advances in the Analysis of Land Value Taxation
State
Policy and Economic Growth
Tax
Policy and the Elderly
Behavioral
Responses to Corporate Taxation
CONCURRENT
SESSION,
3:30-5:00 PM
Business Property Taxes: A Growing Target for Tax Reform
New
Research from the Internal Revenue Service
State Tax Amnesties
Public
Policy and the Family
Frontiers
of Public Finance
STUDENT
RESEARCH FORUM
5:00-5:45 PM
RECEPTION
5:30-6:30
PM
CONCURRENT
SESSIONS,
8:30-10:00 AM
War
Taxes: The Crucible of Fiscal Reform
Labor
Supply and Taxes
Utilization
of Tax Credits by Low-Income Taxpayers
School
Finance Reform
CONCURRENT
SESSIONS,
10:15-11:45 AM
Tax
Expenditures
Taxes
and Business Organizational Form
Local
Government Finance Decisions and Fiscal Circumstances
THURSDAY,
NOVEMBER 17, 2005
8:30-10:00
AM
- GENERAL SESSION
THE
EVALUATION OF TAX REFORM PANEL PROPOSALS
Organizer: John
W. Diamond,
Rice
University
Moderator:
Joel Slemrod,
University
of
Michigan
Panelists:
Rosanne Altshuler,
Rutgers
University
-
New
Brunswick
Leonard E. Burman,
The Urban Institute
Rudolph
Penner, The Urban Institute
Diane
Lim Rogers,
House Ways
and Means Committee, Democratic Staff
Alan
Viard, Federal Reserve Bank of
Dallas
ISSUES
IN STATE EDUCATION FINANCE AND PROPERTY TAXATION
Organizer: Mehmet
S. Tosun,
West Virginia
University
Moderator:
Ranjana
Madhusudhan, Revenue and Economic
Analysis, New Jersey Treasury Department
Presentations:
School
District
Referenda:
Examining Determinants of Success and Failure in
Wisconsin
—Craig
Maher,
University
of
Wisconsin-Oshkosh
; and Mark Skidmore,
University
of
Wisconsin-Whitewater
Retiree
Migration, Local Development and Education Finance—Mehmet
S. Tosun, Pavel Yakovlev, and Claudia
Williamson,
West Virginia
University
Impacts
of Court-Mandated Education Finance Reform on
School
Districts
’ Behavior and Equity Implications—Tae
Ho Eom and Seok-Hwan Lee,
Rutgers
University
-
Newark
School
Finance and Local Tax Incentives: The Effects of Property Tax Abatements on
State Aid to Schools and Quality of Education—Esteban
G. Dalehite,
Florida
International
University
Discussants:
Leslie E. Papke,
Michigan
State
University
Arzu Sen,
West Virginia
University
Moderator:
TBA
Presentations:
The
Self-Adjusting Penalty—Alex
Raskolnikov,
Columbia
University
Time
Consistency and the Choice of a Tax Base—Kirk
J. Stark,
University
of
California
,
Los Angeles
Substantial
Economic Effect and Partners’ Interest in the Partnership—Darryll
K. Jones,
University
of
Pittsburgh
Cost
of Capital and Ownership Effects in International Policy—Mitchell
A. Kane,
University
of
Virginia
Discussant:
Neil H. Buchanan,
Rutgers
University
-
Newark
MAKING
RETIREMENT SAVINGS PROGRAMS WORK
Organizer/Moderator:
Julia
Lynn Coronado, Watson Wyatt
Worldwide
Presentations:
Behavioral
Effects of Employer-Sponsored Retirement Plans—Steven
A. Nyce, Watson Wyatt Worldwide
Assessing
the Effectiveness of the Saver’s Credit: Preliminary Evidence from the First
Year—Peter
Brady, Investment Company
Institute; Warren B. Hrung, Federal
Reserve Bank of
New York
Cracking
Open the Nest Egg: IRA Withdrawals and Retirement Finance—Paul
Smith, Board
of Governors of the Federal Reserve System
Discussants:
Joe
Piacintini
,
U.S.
Department
of Labor
Karen Pence, Board
of Governors of the Federal Reserve System
Purvi Sevak,
Hunter
College
of
the
City
University
of
New
York
TOPICS
IN PUBLIC FINANCE: STUDENT PRESENTATIONS
Organizer/Moderator: Matthew
N. Murray,
University
of
Tennessee
,
Knoxville
Presentations:
A
Theoretical Model of Segmented Housing Markets and Impact Fees—Gregory
S. Burge,
Florida
State
University
Reevaluating
the Race to the Bottom—Mina
Kim,
University
of
Wisconsin
Does
Equalization Affect the Size of the Tax Base?
—
Dmitry
Shishkin
,
Georgia
State University
The
Taxing Effects of Children: Households' Labor Supply Responses to the
Dependent Exemption and Earned Income Tax Credit—Jane
K. Dokko,
University
of
Michigan
Discussants:
Brian
C. Hill,
University
of
Tennessee
Jayesh
D'Souza
,
Florida
International University
STATE
FISCAL POLICY
Moderator:
Yilin
Hou,
University
of
Georgia
Presentations:
The
Determinants of
U.S.
State Economic Growth—W.
Robert Reed,
University
of
Oklahoma
The
Impact of Aid, Need and Structure on Fiscal Disparities in Metropolitan
America
: 2002—George
M. Palumbo,
Canisius
College
; and Michael Wasylenko,
Syracuse
University
State
Spending on Social Assistance Programs over the Business Cycle—David
F. Merriman,
Loyola
University
Chicago; and Therese J. McGuire, Northwestern University
Benchmarking
State Tax Revenues over the Business Cycle—Ray
D. Nelson,
Brigham
Young
University
Discussants:
Byron
Lutz, Board
of Governors of the Federal Reserve System
Yilin Hou,
University
of
Georgia
NOON-1:30
PM - LUNCHEON
Presiding: Jane
G. Gravelle, President, National
Tax Association
Speaker: James
M. Poterba, Massachusetts
Institute of Technology
1:45-3:15
PM
– CONCURRENT
SESSIONS
LOCAL
PUBLIC SPENDING: NEW EVIDENCE ON THE FLY PAPER EFFECT
Organizer/Moderator:
Monica Singhal,
Harvard
University
Presentations:
Flypaper
COPS—William N. Evans
and Emily Owens,
University
of
Maryland
,
College Park
Taxation
with Representation: Intergovernmental Grants in a Plebiscite Democracy—Byron
Lutz, Board
of Governors of the Federal Reserve System
Special
Interest Groups and the Allocation of Public Funds—Monica
Singhal,
Harvard
University
Discussants:
Robert
D. Ebel, The Urban Institute
Anderson
,
University
of
Illinois
at
Chicago
Blanca M. Dodson,
The World Bank
TAXABLE
INCOME AND LABOR SUPPLY
Organizer:
Seth
H. Giertz, Congressional Budget
Office
Moderator:
Elisabeth
Gugl,
University of Victoria
,
British Columbia
Presentations:
The
Effect of Income Taxation on Consumption and Labor Supply: New Implications
for the Optimal Income Tax—Thomas Kniesner,
Syracuse
University
; James
P. Ziliak,
University
of
Kentucky
The
Impact of the Earned Income Tax Credit on the Labor Supply of Married Couples:
Structural Estimation and Business Cycle Interactions—Bradley
T. Heim,
Duke
University
High-Income
Labor Supply and Earnings Responses to Taxation: Evidence from Executive
Compensation Data—Nada
O. Eissa,
Georgetown
University
; and Seth H. Giertz, Congressional Budget Office
Discussants:
Gerald
Auten, Office of Tax
Analysis
,
U.S.
Treasury Department
Dallas
Jane
K. Dokko,
University
of
Michigan
INTERNATIONAL EXPERIENCE WITH FLAT TAXES
Organizer:
Sally
Wallace,
Georgia
State
University
Moderator:
Roy
Bahl,
Georgia
State
University
Presentations:
What the
Flat Tax Accomplished in Russia and Why it Matters—Alvin
Rabushka, The Hoover Institution,
Stanford
University
Jamaica
's Flat Tax—Dillon
Alleyne, University of the
West Indies
The
Flat Tax in
Russia
—Jorge
Martinez-Vazquez, Mark
Rider, and Sally
Wallace,
Georgia
State
University
Discussants:
François
Vaillancourt,
Université de Montréal, Canada
AMERICA
AND ITS FISCAL IMPACT ON THE STATES
Moderator: Jonathan
C. Rork,
Vassar
College
Presentations:
Labor
Supply of Older Americans: Effects of Tax Rates and Tax Treatment of Pension
and Social Security Income—Lucie
Schmidt,
Williams
College
; and Purvi Sevak,
Hunter
College
of the
City
University
of
New
York
How
the Federal Government’s Long-Term Budget Problems Will Affect States—Rudolph
Penner, The Urban Institute
State
Income Tax Preferences for the Elderly—Karen
Smith
Conway
,
University
of
New Hampshire
; and Jonathan C. Rork,
Vassar
College
State
Tax Preferences for the Elderly and the Impact of Retirement of the Baby Boom—Nina
Manzi, Joel Michael, and Paul
Wilson
,
Minnesota
House of Representatives
Discussants:
Karen
M. Pence, Board
of Governors of the Federal Reserve System
Gary Wagner, University of
North Carolina-Chapel Hill
CORPORATE
TAX ISSUES: BOOK-TAX DIFFERENCES AND MEASURING TAX AVOIDANCE
Organizer/Moderator: Michelle
Hanlon,
University
of
Michigan
Presentations:
Are
Some Firms Successful at Long Term Tax Avoidance?—Scott
Dyreng and Edward Maydew,
University
of
North Carolina
; and Michelle Hanlon,
University
of
Michigan
Prelude
to Schedule M-3: Schedule M-1 Corporate Book-Tax Difference Data 1990-2003—Charles
Boynton and Portia DeFilippes, Office of Tax
Analysis
, U.S. Treasury Department ; and
Ellen Legel, Statistics of Income, Internal Revenue Service
An
Examination of Book-Tax Differences in the Foreign-Source Income of U.S.
Multinational Companies—Henry
Louie, Office of Tax
Analysis
,
U.S.
Treasury Department
Discussant:
University
of
Connecticut
3:30-5:00
PM
-
GENERAL SESSION
IN HONOR OF ROY BAHL
RECIPIENT – 2005 DANIEL M. HOLLAND MEDAL
Organizer:
Sally
Wallace,
Georgia
State
University
Moderator: Michael
Wasylenko,
Syracuse
University
Presenters:
Contributions on Tax Reform—Jorge
Martinez-Vazquez,
Georgia
State
University
State
and Local Fiscal Policy—David
Sjoquist,
Georgia
State
University
Changes
in Fiscal Decentralization—Jorge
Martinez-Vazquez,
Georgia
State
University
The
Coming Decades for State-Local Fiscal Policy, Tax Reform, and Decentralization—Roy
Bahl,
Georgia
State
University
5:00-6:00
PM
– ANNUAL MEETING OF THE NATIONAL TAX ASSOCIATION – TAX
INSTITUTE
OF
AMERICA
6:00-7:00
PM
- RECEPTION IN HONOR OF ROY BAHL
FRIDAY,
NOVEMBER 18, 2005
8:30-10:00
AM
-
CONCURRENT SESSIONS
TRENDS
IN TEACHING PUBLIC ECONOMICS/PUBLIC FINANCE
Organizer/Moderator:
Laura
Kalambokidis,
University
of
Minnesota
Panelists:
Joseph Cordes,
George
Washington
University
David N. Figlio,
University
of
Florida
Laura Kalambokidis,
University
of
Minnesota
George Plesko,
University
of
Connecticut
Daniel N. Shaviro,
New York
University
STATE
TAX SUBSTITUTION
Moderator:
Scott
Clark, Thelen, Reid & Priest
Presentations:
Stability
of Sales and User Tax Bases—Gary
C. Cornia and Ray D. Nelson,
Brigham
Young
University
Lost
Revenue: Local Fiscal Capacity, Property Tax, and Sales Substitution—Yilin
Hou and Jason Seligman,
University
of
Georgia
Tax
Interdependence in the
U.S.
—Claudio
Agostini, Universidad Alberto Hurtado,
Santiago
,
Chile
The
Impact of Casino Gambling on Sales Tax Revenues in States Legalizing Casinos
in the 1990s—James
R. Landers, Indiana Legislative Services Agency
Discussants:
Michael
Wasylenko,
Syracuse
University
Deborah A. Carroll,
University of Tennessee-Knoxville
LOCAL PUBLIC FINANCE
Organizer/Moderator:
Birger Nerré, The Halle Institute for Economic
Research
,
Hamburg
,
Germany
Presentations:
Incentive-Compatible
Grants-in-Aid Mechanisms for Federations with Local Tax Competitions and
Asymmetric Information—Martin
Altemeyer-Bartscher and Thomas
Kuhn,
Chemnitz
University of Technology
,
Germany
Lake
Rehabilitation
and
the Value of Residential Real Estate—Mark
Eiswerth Russ Kashian and Mark
Skidmore, University of Wisconsin-Whitewater
Revenue
Trends in German Municipal Finance–Substituting Tax Revenues by User
Charges for Services of General Interest—Birger
Nerré and Peter Haug, The
Halle Institute for Economic
Research
,
Germany
Trust
and Fiscal Performance: A Panel Analysis with Swiss Data—Christoph
Schaltegger,
University
of
St. Gallen
; and Benno Torgler,
Yale
Center
for International and Area Studies
Discussants:
William F. Fox,
University
of
Tennessee
,
Knoxville
Postgraduate
School
,
Monterey
Distributional
Issues
Moderator:
Pamela H. Moomau,
Joint Committee on Taxation
Presentations:
Consistent
Distributional Analysis of Tax Reform Options—Leonard
E. Burman, The Urban Institute; and Jane
G. Gravelle, Congressional Research Service, Library of Congress
The
Relative Regressivity of
Minnesota
Lottery Games—Kathryn
L. Combs, Jaebeom Kim, and John
A. Spry,
University of St. Thomas
,
Minnesota
Life
Cycle Wealth Holdings—John
W. Diamond and Joyce Tung,
Rice
University
Distribution
of Income and Taxes in
Slovenia
and
Croatia
—Mitja
Cok,
University
of
Ljubljana
; and Ivica Urban,
Institute
of
Public
Finance
Discussants:
James
R. Nunns, Office of Tax
Analysis
,
U.S.
Treasury Department
Ed Harris, Congressional
Budget Office
FEDERAL
TAX POLICY ISSUES
Moderator:
Nicholas
Bull, Joint Committee on
Taxation
Presentations:
The
Initial Impact of the 2003 Reduction in the Dividend Tax Rate—Jennifer
L. Blouin,
University
of
Pennsylvania
; Jana
Smith Reedy and Douglas A.
Shackelford, University of North Carolina-Chapel Hill
Incentive
Effects of Bonus Depreciation—David
S. Hulse,
University
of
Kentucky-Lexington
; and Jane R. Livingstone,
University
of
North Carolina-Greensboro
Tax
Preparation Services for Low- and Moderate-Income Households:
Evidence from a New Survey—Michael
S. Barr and Jane K. Dokko,
University
of
Michigan
Winners
and Losers from the Failure to “Fix” the AMT—Paul
L. Menchik and Charles L. Ballard,
Michigan
State
University
Discussants;
Dhammika Dharmapala,
University
of
Connecticut
Janet G. McCubbin,
Statistics of Income, Internal Revenue
Service
10:15-11:45
AM
-
CONCURRENT SESSIONS
SMALL BUSINESS TAXATION
Organizer: Donald
J. Bruce,
University
of
Tennessee
,
Knoxville
Moderator: LeAnn
Luna,
University
of
Tennessee
,
Knoxville
Presentations:
The
Effects of Depreciation Policy on Small Business Activity—Donald
J. Bruce,
University
of
Tennessee
,
Knoxville
;
John Deskins,
Creighton
University
; and Tami
Gurley
,
U.S.
Government Accountability Office
Small
Business Utilization of Recent Depreciation Stimulus: Bonus and Section 179
Expensing—Matthew
Knittel
,
U. S.
Office of Tax
Analysis
,
U.S.
Treasury Department
The
Small Business Ramifications of Tax Simplicity and Predictability—Joseph
Johnson and Radwan Saade, Office of Advocacy,
U.S.
Small Business Administration
Discussants:
John McClelland, Office
of Tax
Analysis
,
U.S.
Department of the
Treasury
Norbert J. Michel,
Nicholls
State
University
Daniel N. Shaviro,
New York
University
TAX
CULTURE AND HISTORY
Organizer/Moderator:
Birger
Nerré, The Halle Institute for
Economic
Research
,
Hamburg
,
Germany
Presentations:
Russian
Attitudes towards Paying Taxes - Before, During and After the Transition—James
Alm and Jorge Martinez-Vazquez,
Georgia
State
University
; Benno
Torgler,
Yale
Center
for International and Area Studies
The
Japanese Post-War Tax Culture Shock Revisited—Birger
Nerré, The Halle Institute for Economic
Research
,
Hamburg
,
Germany
The
Islamic Origins of Institutional Stagnation:
France
and the
Ottoman
Empire
During the Early-Modern Period—Noel
D. Johnson,
California
State
University
; and Eliana Balla, Federal Reserve Bank of
Richmond
Discussants:
Matthew N. Murray,
University
of
Tennessee
,
Knoxville
University
of
Washington
,
Seattle
TBA
DEMAND
RESPONSIVENESS OF THE TAXATION OF BENEFITS
Organizer/Moderator: John
McClelland, Office of Tax
Analysis
,
U.S.
Treasury Department
Presentations:
Tax
Incentives, Plan Design, and Employee Responses: Funding Your Future in
401(k) Plans—Sarah
Holden, Investment Company Institute; and Jack
Van Derhei,
Temple
University
Pension
Nondiscrimination Rules and the Incentive to Cross-Subsidize Employees—Peter
Brady, Investment Company Institute
Do
Tax Incentives Affect the Self Employed's Fringe Benefit Allocation?
Estimating the Health and Retirement Cross-price Elasticity—Alex
Minicozzi and Kathleen Toma,
Office of Tax Analysis, U.S. Treasury Department
Discussants:
Timothy
Dowd, Joint Committee on
Taxation
Julia L. Coronado, Watson
Wyatt Worldwide
Stephen Utkus,
Vanguard
Center
for Retirement Research
LOCAL GOVERNMENT INFRASTRUCTURE FINANCE AND ECONOMIC
DEVELOPMENT
Organizer: Robert
Eger III,
Georgia
State
University
Moderator:
Dave Sjoquist,
Georgia
State
University
Presentations:
Taxation
without Representation? Special Purpose Taxing Entities and Infrastructure
Finance—Robert
J. Eger III,
Georgia
State
University
Tax
Structures and Infrastructure in Municipalities: Exploring a Component of
Economic Development—Rex
L. Facer II,
Brigham
Young
University
The
Hand that Rocks the Cradle:
How
State
Economic Development Incentives Affect
Local Infrastructure Provision—Deborah
A. Carroll and Donald J. Bruce,
University
of
Tennessee
,
Knoxville
; John
A. Deskins,
Creighton
University
Discussants:
Joann
M. Weiner,
University
of
Saint-Louis
Brussels
Jerry Miller, Rutgers
University-Newark
Ranjana Madhusudhan
,
New Jersey
Department of Treasury
NONPROFITS
AND CHARITIES
Organizer: Joseph
Cordes, George Washington
Institute of Public Policy
Moderator: C.
Eugene Steuerle, The Urban
Institute
Presentations:
Economic
Issues in Taxing the Untaxed Business Sector—Dennis
Zimmerman, Congressional Budget Office
Causes
and Consequences of the Unrelated Business Income Tax—Robert
Yetman,
University
of
California
Davis
Recent,
Current, and Future Issues in the Tax Treatment of Nonprofits and the
Charitable Deduction—Joseph
Cordes,
George
Washington
University
Discussants:
Gerald Auten
Analysis
,
U.S.
Treasury Department
Laura Kalambokidis, University
of
Minnesota
C. Eugene Steuerle, The
Urban Institute
NOON-1:30
PM - LUNCHEON
Presiding:
Joel
Slemrod, President, National Tax
Association
Speaker:
TBA
FISCAL DECENTRALIZATION
AND INTERGOVERNMENTAL RELATIONS IN
ASIA
:
EMERGING POLICIES AND CHALLENGES
Organizer/Moderator: Paul
Smoke,
New
York
University
Presentations:
Intergovernmental Fiscal Relations in
Pakistan
:
Structural Challenges for the 2001 Devolution—Kai
Kaiser, The World Bank
Effective
Decentralization in
Vietnam
—Jorge
Martinez-Vazquez,
Georgia
State
University
Sub-national
Finance in Northeastern Provinces of
China
—Dana
Weist, The World Bank
Deteriorating
Fiscal Condition of the States and India’s Intergovernmental Fiscal System—Eunice
Hered |