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NTA Proceedings from the 99th Annual Confernce in Boston Massachusetts THURSDAY, NOVEMBER 16, 2006ANNUAL MEETING OF THE NATIONAL TAX ASSOCIATION–TAX INSTITUTE OF AMERICA GENERAL SESSION On Globalization and the Possibility of Progressive Taxation Moderator: George Plesko Taxation in the 21st Century, The Honorable Lawrence Summers CONCURRENT SESSIONS Retirement Savings: Perspectives, Prospects, and Judgment Calls Organizer: LeAnn Luna Moderator: Raquel Meyer Alexander Individual Savings Accounts Proposals: Budgetary and Economic Effects, Jane Gravelle Are State Business Tax Incentives Good Public Policy? Multidisciplinary Perspectives in the Wake of DaimlerChrysler Corp. et al. v. Cuno et al. Organizers: Robert Chirinko and Daniel J. Wilson Moderator: Daniel J. Wilson A Defense of the Commerce Clause’s Role in Constraining State Business Tax Incentives, Peter D. Enrich A Market for Jobs Approach for Analyzing the Competition for Capital, Ann Markusen State Investment Tax Incentives: What Are the Facts? Robert S. Chirinko and Daniel J. Wilson Comments, David Wildasin New Perspectives on Tax Compliance Organizer: Janet McCubbin Moderator: Mark Mazur Identity and Tax Evasion, Zhiyong An An Analysis of Abusive Tax Shelters in California – Background, Issues, and Developments, Mark A. Ibele and Jon David Vasché Interjurisdictional Fiscal Disparities and Intergovernmental Grants Organizer/Moderator: Katharine Bradbury Fiscal Disparities in Selected Metropolitan Areas, Howard Chernick and Andrew Reschovsky Fiscal Disparities across States, FY 2002, Yesim Yilmaz, Sonya Hoo, Kim Rueben,Matthew Nagowski, and Robert Tannenwald Value Added Taxation: Administration, Evasion, and Feasibility Organizer/Moderator: William M. Gentry Sources of Complexity in the Value Added Tax: A European Perspective, António Martins From Accumulation to Distribution: Building Then Tapping the Retirement Nest Egg Organizer/Moderator: Sarah A. Holden Measuring Dissaving Out of Retirement Wealth, David Love and Paul A. Smith Running 401(k): Keeping Pace from Accumulation to Distribution, Sarah Holden and Michael Bogdan GENERAL SESSION In Honor of Richard M. Bird, Recipient - 2006 Daniel M. Holland Medal Organizer: Robert Ebel Remarks about Richard M. Bird on the Occasion of His Receiving the Daniel M. Holland Award, Roy Bahl Richard Bird and the Study and Practice of Public Finance: “You Must Play the Ball as It Lies,” Charles E. McLure, Jr. Canadian Matters: A Tribute to Richard Bird, Enid Slack and François Vaillancourt Roughing It? Richard M. Bird FRIDAY, NOVEMBER 17, 2006CONCURRENT SESSIONS Four Economic Issues in Tax-exempt Bonds: Issuance Costs, Arbitrage, Who Buys Them, and Effect on House Values Organizer: Dennis Zimmerman Moderator: Thomas Neubig The Impact of Municipal Debt on House Values: Focusing on the Role of Referendum, Myungsoon Hur Broadening the Definition of Arbitrage Bonds: The Case of Nonprofit Hospitals, Dennis Zimmerman and Kurt Seibert Disasters: Implications for Public Finance and Public Policy Organizer: David E. Wildasin Moderator: Howard Chernick Public-Private Partnerships and Homeland Security, Matt Clark, Joseph Cordes, and Bryan Roberts Permits to Elicit Information, Erzo F. P. Luttmer, Richard J. Zeckhauser, and Carolyn Kousky Disaster Policy in the U.S. Federation: Intergovernmental Incentives and Institutional Reform, David E. Wildasin Disasters and Public Policy: Can Market Lessons Help Address Government Failures? Erwann O. Michel-Kerjan Topics in State Economic Development Organizer/Moderator: W. Robert Reed Are Impact Fees a Deterrent to Development? Douglas Campbell and James Alm Tax Culture and Tax Morale Organizer/Moderator: Birger Nerré Tax Morale in Germany in the 90s, Lars P. Feld and Benno Torgler Shadow Economy, Institutions, and Tax Morale, Benno Torgler and Friedrich Schneider Tax Bribes in Transition Countries, John E. Anderson Property Valuation, Burden Assignment, and Differential Taxation Organizer/Moderator: Richard F. Dye Tax Incentives for Conservation Easement Donations, Jeffrey O. Sundberg and Richard F. Dye Taxes, Labor Supply, and Entrepreneurship Organizer/Moderator: Robert Triest State and Local Tax Policy: Evidence of Its Effect on Entrepreneurship, Donald J. Marples Evolving State Business Tax Policies Organizer: Laura Kalambokidis Moderator: Paul Wilson The Effects of Business Property Tax Incentives, Dagney Faulk Have Recent Changes to Corporate Income Apportionment Formulas Contributed to the Decline of State Corporate Income Taxes? Jim Landers and Diane Powers Issues in Education Finance Organizer/Moderator: William Fischel The Feasibility of Streamlining Aid for College Using the Tax System, Susan M. Dynarski and Judith E. Scott-Clayton New Insights in the Mortgage Interest Deduction Organizer/Moderator: Kelly D. Edmiston The Income Geography of Tax Incentives for Homeownership: Evidence from the Kansas City Metropolitan Area, Kelly D. Edmiston and Kenneth Spong Comments, John E. Anderson on Making Tax Incentives for Homeownership More Equitable and Efficient,” Adam Carasso, C. Eugene Steuerle, and Elizabeth Bell Tax Expenditures for the Low-Income Population: Medicaid, Food Stamps, and the EITC Organizer: Stacy Dickert-Conlin Moderator: Scott Houser Federal Fiscal Policy and the Speed of States’ Conversions from Institutional to Community- Based Mental Health Service Settings, Elizabeth T. Powers and Nicholas J. Powers Frontiers of Public Finance 2006 NTA Outstanding Doctoral Dissertation Award Winners Organizer/Moderator: Monica Singhal Regional Incentives for Investment in Mexico: The Accelerated Depreciation Reforms, Arturo Ramirez Verdugo The Effects of Welfare Time Limits: What Do We Know? Francesca Mazzolari Taxes and Migration Organizer/Moderator: Ranjana Madhusudhan Do Taxes Affect Interstate Location Decisions for High-Income Households? Tami Gurley-Calvez and Katherine Harper Comments, Yolanda K. Kodrzycki on “Do Americans Move for Lower Taxes? The Tax Reform Act of 1986 as a Natural Experiment,” Ming-Feng Hsieh and Hui-chen Wang Issues in the Choice of Tax Base and the Structure of Revenue Organizer: Deborah Carroll Moderator: Bruce A. Wallin State Income Tax Revenue Volatility: Causes and Effects, Ray Nelson Demographics, Competition, and State Tax Progressivity, Jason M. Fletcher and Matthew N. Murray International Tax Competition—Results from the Special Research Area Organizer/Moderator: Martin Zagler Hybrid Instruments and the Indirect Credit Method - Does It Work? Nadine Wiedermann-Ondrej Some Further Evidence on the Role of Effective Corporate Income Taxes as Determinants of Foreign Direct Investment in Central and East European Countries, Christian Bellak and Markus Leibrecht National Tax Policy, the EC Directives, and Hybrid Finance, Eva Eberhartinger and Martin Six SATURDAY, NOVEMBER 18, 2006CONCURRENT SESSIONS Taxation and Economic Growth Organizer: John W. Diamond Moderator: George R. Zodrow Modeling Tax Reform in an International Setting, Joyce Tung, John W. Diamond, and George R. Zodrow Long-Run Tax Rates and Long-Run Growth: Macroeconomic Effects of the Aging Baby Boomers and of the Changing Federal Tax System, Nicholas Bull and Timothy Dowd Tax Policy for Education: Financial Aid and College Savings Incentives Organizer: Raquel Alexander Moderator: Gerald Auten College Financial Aid Rules and the Allocation of Savings, Jessica Wolpaw Reyes An Analysis of Individual Investor’s Response to New 529 College Savings Plans’ Disclosures, Raquel Meyer Alexander and LeAnn Luna Inclusion in College Savings Plans: Program Features and Savings, Margaret Clancy, Chang-Keun Han, Lisa Reyes Mason, and Michael Sherraden Tax Benefits and Administrative Burdens: Recent Research from the Internal Revenue Service Organizer/Moderator: Janet McCubbin Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses, Martha Eller Gangi, Kimberly A. Henry, and Brian G. Raub Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples, Matthew L. Scoffic An Analysis of the Free File Program, Michelle S. Chu and Melissa M. Kovalick Local Public Finance Organizer/Moderator: Birger Nerré Local Public Utilities’ Profits and Municipal Expenses in Germany: An Empirical Analysis, Peter Haug and Birger Nerré Geographically Based Taxes and Tax Incentives Organizer: Andrew Hanson Moderator: Robert Wassmer What Do Business Improvement Districts Do for Property Owners? Amy Ellen Schwartz, Ingrid Gould Ellen, and Rachel Meltzer Comments, John E. Anderson Comments, Leslie Papke on “Employee Use of the Empowerment Zone Tax Credit,” Andrew Hanson
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