NTA Spring Program

NATIONAL TAX ASSOCIATION - 30^th ANNUAL SPRING SYMPOSIUM

June 8-9, 2000

The Washington Plaza Hotel

Washington DC

"TAX POLICY FOR A NEW MILLENNIUM"

PROGRAM

PROGRAM AT A GLANCE

Thursday, June 8

	TAX ISSUES FROM THE CAMPAIGN TRAIL: A DISCUSSION
	TAXES FROM CRADLE TO GRAVE: POLICY ISSUES FOR THE NEXT CONGRESS Alternative Approaches to Tax Policy and Health Insurance Coverage A Quarter- Century of Estate Tax Reforms Tax Cuts or Spending: Does it Make a Difference?
	SYMPOSIUM LUNCHEON Speaker: The Honorable Lawrence H. Summers, Secretary of the Treasury
	ELECTRONIC COMMERCE AND TAX POLICY Sales Tax Simplification: What Should We Do? The Future of the Internet Economy and Public Policy Exploring the Impact of E-Commerce beyond the Dot-com Boom
	SOCIAL POLICY IN TRANSITION: HOW EVOLVING STATE TAX SYSTEMS AFFECT THE POOR Welfare Reform and the Role of Tax Policy State Tax Relief for the Poor: Recent Trends Tax Implications of Welfare Reform: The Minnesota Experience Social Tax Policies Directed at the Working Poor: The New York State Experience

Friday, June 9

	AS FAR AS THE EYE CAN SEE? A LOOK INTO THE TWENTY-FIRST CENTURY Perspectives on the Budget Surplus Analysis of Current Social Security Reform Proposals Uncertainty in Social Security Trust Fund Projections
	BUSINESS ISSUES FOR A NEW MILLENNIUM Depreciation Lives and Methods: Current Issues in the U.S. Capital Cost Recovery System Telecommunications Taxes and Fees: The Tangled Web of Taxing Talk What We Know about the Optimal Taxation of International Investment Income

Thursday, June 8

8:45-9:00 AM		Welcome Drew Lyon, University of Maryland, Program Chair
9:00-10:30 AM		Tax Issues from the Campaign Trail: A Discussion
	Moderator	Diana Furchtgott-Roth, American Enterprise Institute
	Discussants:	R. Glenn Hubbard, Columbia University and American Enterprise Institute - Economic Advisor to Governor George W. Bush Alan Blinder, Princeton University and The Brookings Institution - Economic Advisor to Vice President Albert Gore
10:30-10:45 AM		Coffee Break
10:45 AM- 12:15 PM		Taxes from Cradle to Grave: Policy Issues for the Next Congress
	Moderator:	William G. Gale, The Brookings Institution
	Presenters:	Jonathan Gruber, Massachusetts Institute of Technology, “Alternative Approaches to Tax Policy and Health Insurance Coverage” David Joulfaian, Office of Tax Analysis, U.S. Department of the Treasury, “A Quarter- Century of Estate Tax Reforms” Eric J. Toder, The Urban Institute, “Tax Cuts or Spending: Does it Make a Difference?”
	Discussants:	Henry Aaron, The Brookings Institution Douglas Holtz-Eakin, Syracuse University Joel Slemrod, University of Michigan
12:15- 1:45 PM		Symposium Luncheon
	Presiding:	Therese J. McGuire, President, National Tax Association
		Presentation of the Daniel M. Holland Medal to Oliver Oldman
	Speaker:	The Honorable Lawrence H. Summers, Secretary of the Treasury
2:00- 3:30 PM		Electronic Commerce and Tax Policy
	Moderator:	William F. Fox, University of Tennessee - Knoxville
	Presenters:	Harley T. Duncan, Federation of Tax Administrators, “Sales Tax Simplification: What Should We Do?” John McCarthy, Forrester Research, Inc., “The Future of the Internet Economy and Public Policy” James Senn, Georgia State University, "Exploring the Impact of E-Commerce beyond the Dot-com Boom"
	Reactors:	Dennis Zimmerman, Congressional Budget Office, “Policy Implications for the Federal Government” William F. Fox, University of Tennessee, “Policy Implications for the States”
2:00- 3:30 PM		Coffee Break
3:45- 5:15 PM		Social Policy in Transition: How Evolving State Tax Systems Affect the Poor
	Moderator:	Diane Lim Rogers, The Urban Institute
	Presenters:	Diane Lim Rogers and Alan Weil, The Urban Institute, “Welfare Reform and the Role of Tax Policy” Nicholas Johnson, Center on Budget and Policy Priorities, “State Tax Relief for the Poor: Recent Trends” Paul A. Wilson, Minnesota House of Representatives, “Tax Implications of Welfare Reform: The Minnesota Experience” David Boughtwood, Arthur Friedson, and Nicholas Gugie, New York State Department of Taxation and Finance, “Social Tax Policies Directed at the Working Poor: The New York State Experience”
5:30 -6:30 PM		Reception

Friday, June 9

9:00-10:30 AM		As Far as the Eye can See? A Look into the Twenty-First Century
	Moderator	Kevin Hassett, American Enterprise Institute
	Presenters:	Alan Auerbach, University of California Berkeley; and William G. Gale, The Brookings Institution, “Perspectives on the Budget Surplus” Andrew Lyon, University of Maryland; and John Stell, PricewaterhouseCoopers, “Analysis of Current Social Security Reform Proposals” Noah Meyerson and John Sabelhaus, Congressional Budget Office, “Uncertainty in Social Security Trust Fund Projections”s
	Discussants:	Kevin Hassett Joyce Manchester, Social Security Administration
10:30-10:45 AM		Coffee Break
10:45 AM- 12:15 PM		Business Issues for the New Millennium
	Moderator:	Jane Gravelle, Congressional Research Service
	Presenters:	David Brazell and James Mackie, Office of Tax Analysis, U.S. Department of the Treasury, “Depreciation Lives and Methods: Current Issues in the U.S. Capital Cost Recovery System” Joseph J. Cordes, Charlene M. Kalenkoski, and Harry S. Watson, George Washington University, “Telecommunications Taxes and Fees: The Tangled Web of Taxing Talk” Donald Rousslang, Office of Tax Analysis, U.S. Department of the Treasury, “What We Know about the Optimal Taxation of International Investment Income”
	Discussants:	Bruce F. Davie, Office of Tax Analysis, U.S. Department of the Treasury Jon Hakken, Deloitte & Touche, Washington DC T. Scott Newlon, Horst and Frisch, Washington DC