ANNUAL
SPRING SYMPOSIUM - May 19-20
STATE-LOCAL TAX PROGRAM - May 20 - Afternoon
Holiday Inn Capitol, Washington DC
“BIG IDEAS AMID BIG DEFICITS”
SYMPOSIUM
PROGRAM
Thursday,
May 19
9:00-10:30 AM
American Job Creation Act of 2004
Moderator: Alex
Brill, Committee on Ways and Means
Presenters:
Kimberly A. Clausing,
Reed College - Tax Holidays (and Other Escapes) in the American Jobs Creation
Act
Discussant:
William Randolph, Congressional
Budget Office
Brian Meighan,
PricewaterhouseCoopers - A Practitioner’s Perspective on the Production
Deduction
Discussant:
Paul Berg-Dick, Finance Canada
Jane G. Gravelle,
Congressional Research Service - The 2004 Corporate Tax Revisions as a
Spaghetti Western: Good, Bad, and Ugly
Discussant: Alex Brill, Committee on Ways
and Means
10:45 AM-12:15 PM
Roundtable on Fundamental Tax Reform: In Honor of
David F. Bradford
Moderator: Nicholas
Bull, Joint
Committee on Taxation
Presenters:
Alan
J. Auerbach,
University of California, Berkeley
Charles
E. McLure, Jr.,
Hoover Institution, Stanford University
Daniel
N. Shaviro, School
of Law, New York University
Joel
Slemrod, Stephen
M. Ross School of Business, University of Michigan
Kent
Smetters, The
Wharton School, University of Pennsylvania
12:30-1:45 PM
Luncheon
Speaker:
George Yin, Chief of Staff, Joint
Committee on Taxation
Presentation
of Davie-Davis Award for Public Service
2:00-3:30 PM
Medium-Term Fiscal Issues
Moderator:
Daniel N. Shaviro, School of Law,
New York University
Presenters:
Nicholas Bull
and Timothy Dowd, Joint Committee on Taxation - Use of Fiscal Policy
Reaction Functions in Analyzing the
Macroeconomic Effects of Tax Policy
Discussant:
Eric M. Engen, American Enterprise
Institute
Louise M. Sheiner
and Glenn R. Follette, Board of Governors of the Federal Reserve System
- The Sustainability
of Medicare Spending
Discussant:
Len M. Nichols, Center for Studying
Health System Change
William G. Gale
and Peter R. Orszag, The Brookings Institution - Tax Cuts, Deficits, and
the Cost of Capital
Discussant:
Andrew B. Lyon, PricewaterhouseCoopers
3:45-5:15 PM
Tax Compliance
Moderator: Kim
S. Rueben, The Urban Institute
Presenters:
Sally
Wallace and Susan Laury, Andrew Young School of Policy Studies, Georgia State
University -
Confidentiality and Tax Compliance
Bart L. Graham,
Georgia State Revenue Commissioner - Measures to Reduce Evasion and Avoidance:
A View from the States
Janice
Geier, Internal
Revenue Service - Compliance and Complexity Issues for Small Businesses
Eric
J. Toder, The
Urban Institute; John Guyton, IBM
Business Consulting Services; and Peter
Lee, Office of Research, Internal
Revenue Service - Recent Estimates of Individual Taxpayer Compliance Costs
Discussant: Robin Capehart, Graduate
School of Management, Marshall University
5:30-6:30 PM - Reception
Friday,
May 20
9:00-10:30 AM
Curbing Tax Shelter Use
Moderator: Pamela
H. Moomau, Joint Committee on Taxation
Presenters:
E.
Ray Beeman, Joint
Committee on Taxation - Keeping the Faith: The Permanent Campaign
against Tax Shelters
Katarina
Savino, Miller and
Chevalier - Tax Measures to Combat Tax Shelters, the Line between Tax Shelters
and Tax Planning
Michael A. Udell, Joint Committee on Taxation - Measuring the Size of the Tax Shelter
Problem
Discussants:
Edward
Kleinbard,
Cleary Gottlieb Steen & Hamilton LLP
Eric
J. Toder,
The Urban Institute
10:45 AM-12:15 PM
Social Security
Moderator: Paul
A. Smith, Board of Governors of the Federal Reserve System
Presenters:
Jeffrey
R. Brown,
University of Illinois and National Bureau of Economic Research; and Andrew
Biggs, Social Security Administration
Julia
Lynn Coronado, Watson Wyatt; and Paul
A. Smith, Board of Governors of the Federal Reserve System
Amy
Rehder Harris and Michael Simpson,
Congressional Budget Office
David
Richardson, J. Mack Robinson College of Business, Georgia State University
PROGRAM
COMMITTEE
James
B. Mackie III,
Office of Tax Analysis, U. S. Treasury Department, Chair
Rosanne
Altshuler,
President’s Advisory Panel on Federal Tax Reform (Rutgers)
Nicholas
Bull, Joint
Committee on Taxation
Leonard
E. Burman, The
Urban Institute
Kimberly
A. Clausing, Reed
College
Eric
M. Engen, American
Enterprise Institute
William
G. Gale, The
Brookings Institution
Andrew
B. Lyon,
PricewaterhouseCoopers
Pamela
H. Moomau, Joint
Committee on Taxation
Kim
S. Rueben, The
Urban Institute
Daniel
N. Shaviro, School
of Law, New York University
Paul
A. Smith, Board of
Governors of the Federal Reserve System
Sally
Wallace, Andrew
Young School of Policy Studies, Georgia State University
David
Weiner,
Congressional Budget Office
Dennis
Zimmerman,
Congressional Budget Office
STATE-LOCAL
TAX PROGRAM
“THE
POLITICAL ECONOMY OF INTERGOVERNMENTAL
TAX ADMINISTRATION AND COMPLIANCE”
Gary
C. Cornia,
Brigham
Young
University
, Program Chair
Friday,
May 20
12:30-1:30
PM
LUNCHEON
DISCOVERY BALLROOM
Presiding:
Jane
G. Gravelle, President, National Tax
Association
Speaker:
Charles E. McLure, Jr.,
Stanford
University
1:45-3:15
PM
THE
POLITICAL ECONOMY OF INTERGOVERNMENTAL TAX ADMINISTRATION AND COMPLIANCE
Moderator:
Gary C. Cornia,
Brigham
Young
University
Presenters:
Multistate
Tax Commission - W. Bartley Hildreth,
Wichita State University; Matthew N.
Murray, University of Tennessee
Knoxville; and David L. Sjoquist,
Georgia State University
International Fuel Tax - Dwight Denison,
Wagner School, New York University; and Rex
L. Facer, II, Marriott School of Management, Brigham Young University
Streamlined Sales Tax - Walter
Hellerstein,
Law
School
,
University
of
Georgia
; and John Swain, James E. Rogers
College
of
Law
,
University
of
Arizona
3:15-3:30 PM
BREAK
3:30-4:45
PM
ROUNDTABLE DISCUSSION
Harley
T. Duncan, Federation of Tax Administrators
David
Brunori, Tax Analysts and
George
Washington
University
Kirk
J. Stark,
UCLA
Law
School
R.
Bruce Johnson
,
Utah
State Tax Commission and Chair, Multistate Tax Commission
William
F. Fox,
University
of
Tennessee
,
Knoxville
Thomas
S. Neubig, Ernst and Young LLP
Douglas
L. Lindholm, Council on State Taxation
Robin
Capehart,
Marshall
University