National Tax Association

2008 One Hundredth and One Annual Conference

NTA Proceedings from the 101st Annual Conference in Philadelphia, PA  

 

2008 Presidential Address, Ranjana Madhusudhan

  

 

Table of Contents

Erratum: This article should have appeared in Proceedings of the One-Hundredth Annual Conference on Taxation. The editors apologize for this error.

Estimates of the Uniform and Equal Property Tax Base before Exemptions

John D. Wong, W. Bartley Hildreth, and Glenn W. Fisher

  

THURSDAY, NOVEMBER 20, 2008

CONCURRENT SESSIONS

FISCAL POLICY AND REDISTRIBUTION

Moderator: Mark Skidmore

Regressive State Tax Systems: Facts, Several Possible Explanations, and Empirical Evidence, Zhiyong An  

The Impact of Intergovernmental Transfer on State and Local Governments' Tax Progressivity and Redistributive Expenditure Policy, (Janey) Qian Wang   

INTERNATIONAL PERSPECTIVES ON FISCAL POLICY AND FEDERALISM

Moderator: Ranjana Madhusudhan

Cyclical Asymmetry in Fiscal Variables, Fabrizio Balassone, Maura Francese, and Stefania Zotteri  

How Will the Global Financial Crisis Affect Fiscal Policy at the Subnational Level? Relevant Issues for Developing Countries, Blanca Moreno-Dodson  

RESPONSIBLE PUBLIC SECTOR INVESTMENT AND DEBT POLICY

Moderator: W. Bart Hildreth

Violating the Golden Rule: Fleecing the Next Generation from the Backs of the Past, Daniel R. Mullins and Marvin Ward, Jr.

Concurrent SESSIONS

TAX EFFICIENCY: FEDERAL, STATE, AND LOCAL TAXES

Moderator: William Bogart

Efficiency and State and Local Taxation, Athiphat Muthitacharoen and George R. Zodrow

CORPORATE TAX BASE, CAPITAL GAINS, AND TAX EQUITY

Moderator: Donald Marples

Equity Undermined: The 1918 Check-the-Box Entity Classification Election, Richard Winchester  

LAND, HOMES, AND TIMESHARES: TAX INCIDENCE AND AMENITY CAPITALIZATION

Moderator: John A. Spry

The Impact of a New Subway Line on Property Values in Santiago, Claudio Agostini and Gastón Palmucci  

Taxing Timeshare Occupancy in Hawaii, Sally Kwak and James Mak

Concurrent SESSIONS

PROPERTY TAX ADMINISTRATION AND PROPERTY TAX DATA

Moderator: Bo Zhao

Residential Property Tax Growth: Are the Data as Noisy as the Debate?  Rebecca Boldt, Bradley Caruth, and Andrew Reschovsky   

Structural/Institutional Determinants of Variations in Household Property Burdens and Effective Tax Rates Within and Across Local Governments: The Implications of Classification, Assessment Methods, Revenue Diversity, and TELs, John L. Mikesell and Daniel R. Mullins  

ISSUES IN TAXPAYER FILING AND TAX COMPLIANCE

Organizer: Mehmet Serkan Tosun

Moderator: Robert Weinberger

Do Products Offering Expedited Refunds Increase Income Tax Noncompliance? Karen Masken, Mark Mazur, Joann Meikle, and Roy Nord  

Improving the Effectiveness of E-Government Policies: The Example of Federal E-Filing and Underprivileged Taxpayer Groups, Sonja Pippin and Mehmet Serkan Tosun  

Who Does Your Taxes? Social Learning and the Decision to Use a Tax Preparer, Kim M. Bloomquist  

FISCAL POLICY AND ENTREPRENEURSHIP

Moderator: Donald Bruce

Responses of the Self-Employed to the 2001 Tax Act, Sara LaLumia

TAXES AND EDUCATION

Moderator: Elliott Dubin

How Does State and Local Education Spending Affect State Economic Growth in the Long Run? John Deskins, Brian Hill, and M. H. Tuttle.

A LONG-TERM PERSPECTIVE ON THE EITC AND OTHER REFUNDABLE CREDITS

Organizer:  Janet Holtzblatt

Moderator: James Nunns

Low-Income Childless Individuals and the Tax and Transfer Systems, Patrick Bernhardt, and Janet Holtzblatt.

FRIDAY, NOVEMBER 21, 2008

Concurrent SESSIONS

 FROM WORKING TO RETIREMENT: INCOME, TAXES, AND DISTRIBUTION DECISIONS

Organizer: Sarah A. Holden

Moderator: Thomas Hungerford

Retirement: Are Plan Sponsors and Participants Parting Ways?  Sarah Holden and David Wray  

TURMOIL IN HOUSING MARKETS: FORECLOSURES, PROPERTY TAX REVENUES, AND HOUSING SUPPLY

Organizer/Moderator: Nathan B. Anderson

Mortgage Delinquency and Property Taxes, Nathan B. Anderson and Jane K. Dokko  

FUNDING PUBLIC GOODS IN SELECTED COUNTRIES

Moderator: Donald Bruce

Spending Cooperation for the Provision of International Public Goods, Brian Chi-ang Lin, and Yu-bong Lai  

TAXES AND THE FAMILY: CHILDREN, MARRIAGE AND SAVING

Moderator: Perry Singleton

Marriage Penalty Relief in the 2001 and 2003 Tax Cuts: Implications for Horizontal Equity, Victoria L. Bryant, Leslie Countryman, John Diamond, and Trang Dinh  

The Efficiency Cost of Child Tax Benefits, Kevin J. Mumford  

THE CRISIS IN STATES AND LOCAL GOVERNMENT STATISTICS: A ONE-YEAR ASSESSMENT

Organizers: Yolanda K. Kodrzycki and Robert P. Strauss

Moderator: Yolanda Kodrzycki

Options for Census to Reinstate Measuring Taxable Property Values, Robert P. Strauss  

How to Make State and Local Government Statistics More Relevant, Accurate, Timely, Accessible, Interpretable, and Transparent, John L. Czajka  

State Revenue Estimation and Forecasting Issues, Methods, and Challenges

Organizer:  Jim Landers

Moderator: Fitzroy Lee

Forecasting State Level Economic Activity: An Error Correction Model with Exogenous National Structural Forecast Components, Michael Hicks   

Useful Data May Be Right Under Your Nose: Estimating the Elasticity of Taxable Income with Local Option Income Tax Data, Jim Landers  

PROPERTY TAX REFORM AND PROPERTY TAX LIMITS: THE LEGACY OF PROPOSITION 13

Organizer: Dagney Faulk

Moderator: Jeffrey Chapman

Reducing Property Taxes in Georgia: Descriptions and Analysis of Recent Proposals, John Matthews, David L. Sjoquist, and John V. Winters

 Property Tax Restructuring in Indiana: The Role of Tax Rate Variability, Cecil Bohanon, Dagney Faulk, and Michael Hicks  

RECENT ISSUES IN EUROPEAN PUBLIC FINANCE

Organizer: Martin Zagler

Moderator: Cristiana Zanzottera

Fiscal Rules: The Stability and Growth Pact in the European Monetary Union, Domenico Moro  

TAX POLICY AND NGOs, INCOME DISTRIBUTION, AND PHILANTHROPY

Moderator: Peter Brady

State Retail Sales Taxes and Nonprofit Organizations: Programs without Policy, John L. Mikesell   

Federal corporate income tax (Panel discussion)

Organizer: Jane Gravelle

Moderator: Thomas Woodward

Views on the Corporate Tax, Jane G. Gravelle  

Designing the U.S. Corporate Tax System for the 21st Century--Some Real-World Considerations, Andrew B. Lyon

TOPICS ON STATE AND LOCAL TAXATION

Moderator: William Hoyt

The Increase in Ohio Lottery Pick 3 and Pick 4 Sales from Introducing Midday Drawings, Kathryn L. Combs and John A. Spry 

LUNCHEON ADDRESS

Taxation, Public Goods, and Public Trust: It’s Not Just About the Economy, Tom Wolf

Frontiers of Public Finance: 2008 NTA Outstanding Doctoral Dissertation Award Winners

Organizer/Moderator: William Bogart  

Property Taxes and Elderly Labor Supply, Hui Shan  

POLITICAL ECONOMY OF LOCAL PUBLIC EDUCATION

Moderator: Ronald Fisher

Property Tax Assessment Procedure Changes Effect on School Resources and Student Performance, Amy Higginbotham  

TAXES AND GOVERNMENT STRUCTURE

Moderator: Deborah Carroll

The 1787 Origins of the Tiebout Model: How Congressional Desire for Revenue Promoted Local School Districts, William A. Fischel  

GENERAL SESSION

In Honor of Walter Hellerstein, Recipient – 2008 Daniel M. Holland Medal

Organizers: Kirk Stark

Moderator: George Zodrow

Walter Hellerstein:  The Annotation is in the Grooves, John A. Swain

Walter Hellerstein: Innovative Perspectives on the Sales Tax, William F. Fox

Defining the Rules of the Game: Walter Hellerstein and the Law of State and Local Taxation, Charles E. McLure, Jr.

Reflections on Receipt of the Dan Holland Award, Walter Hellerstein

Saturday, November 22, 2008

Concurrent SESSIONS

INVESTORS AND INVESTMENT: JANUARY EFFECT, REITS, AND TURNOVER TAXES ON STOCKS

Moderator: LeAnn Luna

Do Pass-Through Entities Strip Income from Their Corporate Subs? Evidence from Taxable REIT Subsidiaries, Thornton Matheson  

ENVIRONMENTAL AND ENERGY POLICY

Organizer/Moderator: Laurence S. Seidman

Practical Problems Confronting a Carbon Tax or Permit Treaty, Laurence S. Seidman and Kenneth A. Lewis  

Ownership and Tax Structure Implications for Wind Energy Investment, Jeremy J. Sorenson and Raymond J. Ring, Jr.

Tax Compliance

Moderator: Mark Mazur

Zappers – Skimming Cash with Technology, Richard T. Ainsworth  

TAX AUTONOMY OF LOCAL GOVERNMENTS

Moderator: Ron Chueng

Comparing Local Government Autonomy Across States, Harold Wolman, Robert McManmon, Michael Bell, and David Brunori

FISCAL EQUALIZATION AND CONSEQUENCES FOR TAX EFFORT AND FISCAL CAPACITY

Moderator: Kelly Edmiston

Expanding Taxable Capacity and Reaching Revenue Potential: Cross-Country Analysis, Tuan Minh Le, Blanca Moreno-Dodson, and Jeep Rojchaichaninthorn  

THE TAXATION OF HIGH-INCOME HOUSEHOLDS

Organizer/Moderator: Laurence S. Seidman

The Progressive Consumption Tax as a Positional Arms Control Agreement, Robert H. Frank  

A Surtax on High-Income Households on the 1040: Consumption Versus Income, Laurence S. Seidman and Kenneth A. Lewis  

OVERCOMING CHALLENGES TO EFFECTIVE FISCAL DECENTRALIZATION IN DEVELOPING AND TRANSITION COUNTRIES

Organizer: Paul Smoke

Moderator: Andrew Reschovsky

Three Issues in Intergovernmental Grants: Imperfect Data, Access Criterion, and Minimum Size of Investments, François Vaillancourt, Stéphane Laporte, and Viorela Diaconu

Incorporating Subnational Performance Incentives in the Indonesian Intergovernmental Fiscal Framwork, Blane D. Lewis and Paul Smoke

Never Say Never: Implementation of Decentralization Reform in Macedonia, Jorge Martinez-Vazquez and Andrey Timofeev