NTA Proceedings from the 102nd Annual Conference in Denver, Co
2009 Presidential Address, James Poterba
Table of Contents
THURSDAY, NOVEMBER 12, 2009
CONCURRENT SESSIONS Retirement Income, IRA Withdrawals and Income Mobility: Three Papers Using Tax Return Panel Data Organizer: Peter Brady Moderator: Michael Weber Income Volatility and Mobility: U.S. Income Tax Data, 1999-2007, David Splinter, Victoria Bryant, and John Diamond Value Added Tax: Fiscal and Practical Potential Organizer/Moderator: Victoria Perry Implementing State and Local Sales Taxes in the Context of a Federal Value Added Tax, Charles E. McLure, Jr. The Stimulus Effect of the 2008 U.K. Temporary VAT Cut, Janjala Chirakijja, Thomas F. Crossley, Melanie Lührmann, and Cormac O’Dea International Tax Policy Organizer/Moderator: Roy Clemons The Lock-out Effect of the U.S. Worldwide Tax System: An Evaluation Around the Repatriation Tax Holiday of the American Jobs Creation Act of 2004, Roy Clemons and Michael R. Kinney Using Tax Return Information to Better Understand Business Taxation Organizer: George A. Plesko Moderator: LeAnn Luna Characteristics of Business Ownership: Overview for Pass-through Entities and Evidence on S Corporate Ownership from Linked Data, Nicholas Bull, Susan Nelson, and Robin Fisher Taxpayer Compliance Costs for Small Businesses: Evidence from Corporations, Partnerships, and Sole Proprietorships, George Contos, John Guyton, Patrick Langetieg, and Susan Nelson The Time-series Properties of Book and Taxable Income, George A. Plesko and David P.Weber Comments, Edward Outslay, on “Characteristics of Business Ownership: Overview for Pass-through Entities and Evidence on S Corporate Ownership from Linked Data,” Nicholas Bull, Susan Nelson, and Robin Fisher;
“Taxpayer Compliance Costs for Small Businesses: Evidence from Corporations, Partnerships, and Sole Proprietorships,” George Contos, John Guyton, Patrick Langetieg, and Susan Nelson;
“The Time-series Properties of Book and Taxable Income,” George A. Plesko and David P. Weber Carbon Taxes and Trade (Panel Discussion) Organizer: David Weisbach Moderator: James M. Sallee The Uncertain GATT-Legality of Border Adjustments for Carbon Taxes and the Cost of Emissions Permits, Charles E. McLure, Jr. (Panelist) Tax Systems and Responses to Taxation Organizer/Moderator: Seth H. Giertz Panel Data Techniques and the Elasticity of Taxable Income, Seth H. Giertz Attaching the Left Tail: A New Profile of Income for Persons Who Do Not Appear on Federal Income Tax Returns, Jacob A. Mortenson, James Cilke, Michael Udell, and Jonathon Zytnick The Exclusion of Capital Gains on the Sale of Principal Residences: Policy Options, Gerald Auten and Jane G. Gravelle Reporting Compliance and Compliance Burden Organizer/Moderator: Mark Mazur A Comparative Analysis of Reporting Compliance Behavior in Laboratory Experiments and Random Taxpayer Audits, Kim M. Bloomquist Providing Retirement Security for Low- and Moderate-Income Workers Organizer/Moderator: Janet McCubbin How Elderly Households Allocate Their Assets: Portfolio Choice and Health Care Expenditure, Zhong Jin Stress Tests for State Budgets Moderator: Leslie E. Papke The Supply Elasticity of Tax-Exempt Bonds, David Joulfaian, and Thornton Matheson Which Is Worse? Tax Fluctuations or Spending Fluctuations? David Gamage Improving Our Understanding of Business Taxation Organizer: Mark Mazur Who Really Bears the Burden of a State-Level Business Tax Increase? Robert Cline, Andrew Phillips, Joo Mi Kim, and Tom Neubig FRIDAY, NOVEMBER 13, 2009CONCURRENT SESSIONS Public Attitudes Towards Taxation: Research and Policy Implications (Panel Discussion) Organizer/Moderator: Steven M. Sheffrin How Americans Think about Taxes: Lessons from the History of Tax Attitudes, Andrea Louise Campbell Windows into Public Attitudes Towards Redistribution, Rebbecca Reed-Arthurs and Steven M. Sheffrin Business Taxes and Incentives: Balancing Principles and Objectives Organizer/Moderator: James Nunns Measuring the Elasticity of the Local Telecommunications Tax Base with Respect to the Tax Rate, Yonghong Wu and David Merriman A New Approach to State Corporate Taxation, James R. Nunns and Swaroop R. Chary Individual Behavior and Decisions Organizer/Moderator: Joshua Blank Utility from Accumulation, Louis Kaplow A Note on Tax Expenditures and Business Cycle Fluctuations, Yair Listokin Housing Tax Policy Organizer/Moderator: Andrew Hanson Tax Policy and House Price Dynamics, John E. Anderson GENERAL SESSION In Honor of Peter Mieszkowski, Recipient – 2009 Daniel M. Holland Medal Organizer: James R. Hines Jr. Moderator: John Diamond Focusing on Capital Mobility: The Source of Peter Mieszkowski’s Contributions, Jan K. Brueckner Peter Mieszkowski and the General Equilibrium Revolution in Public Finance, James R. Hines Jr. Pillars of Public Finance, George R. Zodrow Acceptance Speech, Peter Mieszkowski SATURDAY, NOVEMBER 14, 2009CONCURRENT SESSIONS Implications of Long-Term Fiscal Imbalance and Fiscal Sustainability: Issues and Options Moderator: Ranjana Madhusudhan Fiscal Sustainability and EMU: An Evolving Relationship, Fabrizio Balassone, Daniele Franco, and Pietro Rizza Government-Sponsored Savings Plan Organizer: LeAnn Luna Moderator: Ann Boyd Davis The High Cost of Nudge Economics and the Efficiency of Mandatory Retirement Accounts, Teresa Ghilarducci and Daniela Arias (with Daniel Samaan) Fiscal Shocks and Policy Responses Organizer/Moderator: Tracy Gordon State and Local Revenue Yield and Stability in a Great Recession: The Virtues of Cyclical Versus Secular Adequacy and the Necessity of Policy Responses, John L. Mikesell and Daniel R. Mullins Corrective Taxation in the Personal Transportation Sector Organizer/Moderator: James M. Sallee Consumer Valuation of Fuel Economy: A Microdata Approach, James M. Sallee, Sarah, E. West, and Wei Fan Improving Public Assistance: Evidence from Immigrant Location Decisions, Personal Responsibility in Health Care Reform and Welfare Stigma Organizer/Moderator: Tami Gurley-Calvez Immigration, Legal Status, and Public Aid Magnets: Evidence from the U.S. Census, Anita Alves Pena
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