NATIONAL TAX ASSOCIATION
34th Spring Symposium
May 20-21, 2004
Holiday Inn Capitol, Washington DC
TAX
POLICY IN TRANSITION
Program
Chair
John
McClelland
REGISTRATION
- COLUMBIA FOYER
Thursday,
7:30 AM-4:00 PM—Friday, 8:00 AM-Noon
ALL SESSIONS WILL MEET IN THE COLUMBIA
BALLROOM
SYMPOSIUM
PROGRAM
THURSDAY,
MAY 20
08:45
am |
WELCOME
John
McClelland, Program Chair |
| 9:00 am-10:30 am |
REVENUE
AND RULES: EFFECTS ON THE FEDERAL BUDGET
Y |
|
Moderator |
Eric
M. Engen, American Enterprise Institute
|
|
Presenters: |
David Weiner, Congressional Budget Office —Where Did Revenues Go?
Nicholas Bull,
James Cilke and Christopher P. Giosa, Joint Committee on Taxation—The Persistence
of Individual and Corporate Capital Gains and Losses
Rudolph Penner and Eugene Steuerle, Urban Institute—Budget Rules for 2005 and Beyond
|
| 10:30 am-10:45 PM |
BREAK |
| 10:45 am-12:15 PM |
EXPLORING
SELECTED STATE AND LOCAL ISSUES
|
|
Moderator |
Dennis
Zimmerman, Congressional Budget Office |
|
Presenters: |
Bruce Baker,
Bureau of Economic Analysis, U.S. Commerce Department; Daniel Besendorfer, University of Freiburg; and Laurence
J. Kotlikoff, Boston University—State Structural Deficits
Theresa Gullo,
Congressional Budget Office—History and Evaluation of the Unfunded
Mandates Law
Jennifer Imazeki, San Diego State University, and Andrew
Reschovsky, University of Wisconsin—Is “No Child Left Behind” an
Un(or under)funded Federal Mandate? Evidence from Texas
|
| 12:30
pm - 2 pm |
LUNCHEON
-- DISCOVERY BALLROOM
Presiding: Thomas
S. Neubig, President, National Tax Association
Speaker: Harvey S. Rosen, Member, Council of Economic Advisers
|
| 2:00 pm-3:30 pm |
THE
ROLE OF PUBLIC POLICY ECONOMIST: LESSONS FROM BRUCE DAVIE’S CAREER
|
|
Moderator |
Allen
H. Lerman, Office of Tax Analysis, U.S. Treasury
Department |
|
Presenters: |
Dennis Zimmerman, Congressional Budget Office—Jousting with Rent Seekers: Bruce Davie
and Tax-Exempt Bonds
G. Thomas Woodward, Congressional Budget Office—The Costs of State-Sponsored Terrorism:
The Case of the Barbary Pirates
Lindsay Oldenski, Office of Tax Analysis, U.S. Treasury Department—A Tax Expenditure
Budget for Excise Taxes
|
| 3:30 am-3:45 PM |
BREAK |
| 3:45 pm-5:15 pm |
EFFECTS
OF A CHANGING PENSION LANDSCAPE ON SAVING |
|
Moderator |
Karen
M. Pence, Federal Reserve Board of Governors |
|
Presenters: |
Amy Rehder Harris, Kevin Perese and John Sabelhaus, Congressional
Budget Office—How Will the Changing Pension Landscape Affect Retiree
Benefits?
Leonard E. Burman,
The Urban Institute; and William G.
Gale and Peter R. Orszag, The Brookings Institution—Distributional Effects
of Tax-Preferred Saving Options
Barry P. Bosworth
and Gary Burtless, The Brookings Institution—Pension Reform and Saving
|
| 5:15
pm-6:15 pm |
RECEPTION -- DISCOVERY BALLROOM |
FRIDAY,
MAY 21
| 9:00 am-10:30 am |
CORPORATE TAX
REPORTING AND COMPLIANCE
|
|
Moderator |
George
Plesko, Massachusetts Institute of Technology |
|
Presenters: |
George Plesko—Corporate
Tax Avoidance and the Properties of Corporate Earnings
Gary McGill, University
of Florida; and Edmund Outslay,
Michigan State University—Lost in Translation:
Detecting Tax Shelter Activity in Financial Statements
Charles Boynton,
Office of Tax Analysis, U.S. Treasury Department; Lillian
Mills, University of Arizona, et al.—The Evolving Schedule M-3: A
New Era of Corporate Show and Tell?
|
| 10:30 am-10:45 PM |
BREAK |
10:45 am-12:15 pm |
INTERNATIONAL
TAX ROUNDTABLE
|
|
Moderator |
Peter
R. Orszag, The Brookings Institution |
|
Panelists: |
Jane Gravelle, Congressional Research Service
Gary Hufbauer,
Institute of International Economics
Jonathan Talisman,
Capitol Tax Partners
|
Program Committee
John
W. Diamond, Joint Committee on Taxation
Eric
M. Engen, American Enterprise Institute
Michelle
Hanlon, University of Michigan
John
McClelland, Office of Tax Analysis, Treasury
Lillian
Mills, University of Arizona
Peter
R. Orszag, The Brookings Institution
Karen
M. Pence, Federal Reserve Board of Governors
Clarissa
Potter, Georgetown University Law Center
George
Plesko, Massachusetts Institute of Technology
Dennis
Zimmerman, Congressional Budget Office
|